ARTICLE 113-A. Income from the sale of goods or provision of services through technological platforms
The income tax withholding scheme foreseen for the sale of goods or the provision of services through technological platforms is modified, establishing the application of a single rate per activity and leaving behind the table scheme with variable rates according to income level. according to the following:
The withholding must be made on the total income that individuals actually receive through the aforementioned means referred to in the first paragraph of this article, not including VAT. This withholding will be considered a provisional payment. The following retention rates will be applied to the total amount of the mentioned income:
- In the case of the provision of passenger land transport services and the delivery of goods, the retention will be made for 2.1%
- In the case of provision of hosting services, the retention will be made for 4%
- In the case of sale of goods and provision of services, the retention will be made for 1%
ARTICLE 113-D. Penalty for breach of the obligations provided in the VAT Law, by residents abroad without establishment in Mexico
This article is added to establish that the sanction provided for in article 18-H BIS of the VAT Law will be applicable, in the case of non-compliance with the obligations to withhold and pay income tax in the terms of article 113-C, section IV of the Income Tax Law, incurred for three consecutive months by legal entities resident abroad without permanent establishment in the country or foreign legal entities referred to in article 113-A of the Income Tax Law.
The sanction referred to in this article is independent of the one that corresponds according to the CFF.
For the purposes of temporary blocking of access to the digital service and, where appropriate, for its unblocking, articles 18-H TER, 18-H QUÁTER and 18-H QUINTUS of the VAT Law will be applicable where appropriate, when legal entities and the foreign entities or legal figures referred to in the first paragraph of this article, fail to comply with the obligations to retain and pay the income tax in the terms of article 113-C, section IV of this Law, for three consecutive months.