In the country there are 333,777 individuals who are registered in the Federal Taxpayers Registry (RFC) and who obtain income through technological platforms, according to data from the Tax Administration Service (SAT) at the end of the first quarter.
The data for the first three months of 2022, registered an annual increase of 50% real, since in the first quarter of last year the SAT counted 222,396 individuals registered in the RFC.
To put it in perspective, the individuals who obtain income through technological platforms are more than the 167,412 registered in the regime of agricultural, livestock, forestry and fishing activities (Agapes).
Collection from individuals with “Business Activity with Income through Technological Platforms” accounted for 333 million pesos (mdp) in the first three months of the year. This meant an annual increase of 49.8 percent.
Roberto Colín, a member of the fiscal commission for fiscal development 2 of the College of Public Accountants, commented, in an interview, that the main reason for the increase in the amount collected was due to the boom in electronic commerce as a consequence of the pandemic.
He also added that the increase, both in the collection and in the register of people registered for income on digital platforms, was due to the Miscellaneous Tax 2020 where it was made clear that in all sales transactions and provision of services through them , the Value Added Tax must be collected and the Income Tax withheld.
Technological platforms leave 4,695 million pesos
During the first quarter of the year, the collection directed to technological platforms, also called Residents Abroad without a Permanent Establishment in Mexico, was 4,605 million pesos. This meant an annual increase of 10.4%, according to data from the Tax Administration Service.
The SAT revealed in its first quarter report that there are 141 legal entities residing abroad without establishment in the country.
In its annual comparison, an increase of 64% or 55 more non-resident companies that already have RFCs was observed.
It must be remembered that in the modifications to the Miscellaneous Fiscal 2021 it was contemplated to cancel the use of the radio spectrum to those technology companies that are not up to date in the payment of their taxes.
As for natural persons residing abroad without a permanent establishment in Mexico, the collection was 10 million pesos, an annual drop of 88 percent.