Charging 2% to digital platforms is unconstitutional

The Mexican Institute of Public Accountants (IMCP) said that the 2% charge for transport and parcel platforms is unconstitutional due to the way in which the digital applications will be charged, since it is “disguised as exploitation.”

Shortly before its approval in the CDMX Congress, with 38 votes in favor and 17 against, the IMCP anticipated that digital platforms will protect themselves against the measure.

Ramiro Ávalos, fiscal vice president of the institute, considered that the configuration with which this proposal was presented, as an advantage, does not comply with the tax principles of proportionality and equity.

In the Tax Code of Mexico City, a charge of 2% of the total amount (of sales) was established, before taxes, for each delivery of natural or legal persons that operate, use and / or administer applications and / or computer platforms for control, programming and / or geolocation on fixed or mobile devices.

Given this, the director of the IMCP commented that “perhaps some digital platforms exercise their right to protect themselves and the court will say whether it is appropriate or not.” The expert anticipated 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.

Mexico City has collected more than 6,149 million pesos from exploitation during the first three quarters of the year, an annual increase of 19.7% in real terms, according to the “Quarterly Progress Report” prepared by the Secretariat of Administration and Finance of the CDMX.

In 2020, the year in which the payment of uses for digital platforms of motor transport service was established, the capital raised a total of 8,275 million pesos via uses, that is, 3,232 million pesos 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 exploitations is destined for modernization and infrastructure, among others.

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