Mexico City government announces new 2% local tax on digital platforms that use the city's road infrastructure

Such document mentions a new government charge on digital platforms that operate in Mexico City. This charge was created in virtue of the current pandemic caused by the SARS-COv-2 virus (COVID-19), which reduced the mobility of people and goods and which lead to an accelerated growth of e-commerce, specifically in the food and goods delivery sector.

For this reason, the Mexico City Government has approved the collection of a new charge for individuals or legal entities who operate, use and/or administer computer applications and/or platforms for the control, programming and/or geolocation of fixed or mobile devices for interconnection that allows users to contact third party sellers of goods, for the delivery or reception of food or grocery packages or of any type of goods in the territory of Mexico City.

Payment must be made by the individuals or legal entities found in the aforementioned cases, which will be applied at the rate of 2% on the income received for each delivery, i.e., before tax (gross income).

Such charge must be declared and paid using the forms and means established by the Secretariat of Administration and Finance (Secretaria de Administracion y Finanzas - SAF) of Mexico City, at the latest by the fifteenth day of each month regarding the total commissions or tariffs charged in the previous month.

The justification for this new charge is derived from that Mexico City provides the necessary infrastructure for the performance of their activities and that such individuals and legal entities exploit it for the generation of their income.

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