February 2023
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
Below is a presentation of the main aspects of data-sharing with the Servicio de Administración Tributaria (SAT).
In application of the VAT and Income Tax laws, misterb&b will share specific information to the tax administration. It covers all transactions related to the offering of accommodations located in Mexico. For more information, please check this official page.
- Overview
- Information shared by misterb&b
- Your tax obligation
- Information privacy
Overview
Why will misterb&b share information to the Mexican tax authorities?
All digital platforms which act as an intermediary for the rental of lodging located in Mexico have to share data about these transactions. This requirement was introduced both by Article 18-J(III) of the IVA Law, and Article 113-C(III) of the Income Tax Law.
I thought that you, as a digital platform, withhold the Mexican VAT/Income Tax. Why do you report information in addition to the tax withholding?
As soon as we will start sharing information to the Mexican authorities, we will also withhold the Mexican VAT and Income tax from your payouts (more information in this FAQ). However, the obligation to send the information to the SAT is independent, and additional, from VAT and Income Tax withholding by misterb&b.
Are all rental transactions in Mexico covered by the data-sharing requirement?
Yes. All rental transactions related to accommodations located in Mexico must be reported by misterb&b. It applies without consideration to your nationality, residency or the type of lodging (including private room) you, as a Host, offer.
When is the information shared by misterb&b to the tax administration?
On a monthly basis. misterb&b will share information about the stays that occurred during the preceding month.
How does misterb&b obtain this information about me?
misterb&b obtains the information directly from you, or from the third-party processors we use to pay you or verify your identity. In order to provide the required information, we invite you to complete your “Tax informational” page of your account.
Information shared by misterb&b
What information is shared by misterb&b?
As required by law, misterb&b will share the information listed below. However, if you act as a business, or if you are a foreigner, some information is irrelevant to your situation.
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Hosts being non-professional (private individual) |
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Hosts acting as business |
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General (all Hosts) |
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Keep in mind that the information that misterb&b will present to the SAT will associate the RFC of the profile with the bank information that is registered.
What is my RFC, CURP and CLABE? Where can I obtain it?
- RFC (Registro Federal de Contribuyente). It is your Mexican Tax ID number. It is issued by the SAT to Mexican nationals and foreign residents. It can be issued both to natural persons and businesses. To obtain one, please apply here.
- CURP (Clave Única de Registro de Población). It is a unique code which identifies all Mexican citizens and residents. As soon as you have the nationality, or acquire temporary or permanent residency in Mexico, your CURP is generated. More information here.
- CLABE (Clave Bancaria Estandarizada). It is the standardized number of your Mexican bank account. More information on herethis official page.
What if I refuse to provide misterb&b with the required information?
misterb&b is required to complete the reports, and will do so, with the information as it is. It is your legal responsibility to provide misterb&b with the correct information. Therefore, by not providing it, you may expose yourself to further sanctions/complications with the tax authorities.
In the event you do not provide the information necessary for misterb&b to comply with its legal obligations, the company reserves the right, in application of the Terms and Conditions, to suspend your payouts, your listing(s) and/or your access to your Account (until resolution).
Your tax obligation
Since misterb&b will share information to the SAT, am I relieved from reporting my misterb&b revenues to the tax administration?
Hosts must file their income tax and VAT returns on an annual and monthly basis depending if you are in the definitive or provisional payments regime. However there are exceptions to this, we recommend that you discuss this with your legal advisor in particular. For more information, you may check this official page, or our FAQ dedicated to Mexican VAT/Income Tax collection by misterb&b.
What are the tax requirements applicable on my misterb&b revenue?
You may find basic information on our FAQ about VAT/Income tax collection by misterb&b. You can check the Mexican VAT law, and the Mexican Income Tax Law.
We strongly advise you to contact a local tax expert or your tax administration, for any question regarding applicable tax regulations. You may be eligible for tax deductions on both VAT and Income Tax.
Information privacy
I deactivated/deleted misterb&b Account. Will you share my information?
Yes. misterb&b will save and share all the information necessary to comply with the tax reporting requirements (as it is authorized to do by law). Whether your misterb&b account is still active or not, we need to comply with our information sharing obligations.
How will the administration use and share my information?
AThis information, according to the SAT's Privacy Notice, the information shared by misterb&b used to verify the taxpayers' identity and compliance with their tax obligation. It also serves to keep the taxpayer registry updated and prepare statistics and collection reports. To this date (February 2023), this information is not supposed to be shared by the SAT to other administrations.