Charging 2% to delivery platforms in CDMX could be unconstitutional: IMCP

The Mexican Institute of Public Accountants (IMCP) said that the 2% charge for home delivery platforms and parcels could be unconstitutional, since it is “disguised as exploitation”. Likewise, if approved by the Congress of Mexico City, there may be protections on the part of the companies.

“It seems that the configuration of presenting this proposal as exploitation It is not directed by the tax principles of proportionality and equity ”, said Ramiro Ávalos Martínez, Fiscal Vice President of the institute in a press conference.

The Tax Code of Mexico City wants to establish a charge of 2% of the total amount (of sales), before taxes, for each delivery of individuals or companies that operate, use and / or administer applications and / or platforms. IT for control, programming and / or geolocation on fixed or mobile devices.

Given this, Ávalos Martínez commented that if article 307 ter is approved as designed, “perhaps some digital platforms will exercise their right to protect themselves and the court will say whether it is appropriate or not.” At the same time, if the local Congress endorses the proposal, the expert acknowledged that there will be increases in the prices of the orders.

“What will happen is that when we place our order for digital platforms it will be more expensive,” said Ávalos in conference.

The Government of Mexico City has collected more than 6,149 million pesos in terms of exploitation during the first three quarters of 2021. This is a real annual increase of 19.7%, according to the “Quarterly Progress Report”Prepared by the Secretariat of Administration and Finance of the Mexican capital.

While in 2020, the year in which the payment of uses for digital transport service platforms was established, the Mexican capital raised a total of more than 8,275 million pesos via uses.

Likewise, 3,232 million pesos were received in addition to those programmed. The payment of exploitations in Mexico City represented 26% of the total of the Local Non-Tax Income in 2020.

The money collected from the corresponding uses is destined to modernization, infrastructure, technological innovation of the individual public passenger transport service and training programs for its providers; in addition to implementing actions for the integration, modernization and improvement of the concessioned public passenger transport service.

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