It is more comfortable for me to put a limitation on the norm for these seven people and 50 individuals who invent deductions than to be audited, charged and displayed tomorrow. Better that they see the norm and apply themselves ”.
Raquel Buenrostro, head of the SAT.
The problem is not the authorized donees, but who makes the donation, that is the background of the changes in the Tax Miscellany 2022 for the deductibility of donations from individuals, -which have already been approved in the Chamber of Deputies-, said Raquel Buenrostro, head of the Tax Administration Service (SAT), during the session of the United Commissions on Finance and Public Credit and Legislative Studies of the Senate.
In this sense, Buenrostro Sánchez revealed that they go against abuses in the use of deductions, since the SAT detected seven people belonging to the same family who donated money to their own foundations to deduct Income Tax (ISR).
“Due to fiscal secrecy, I cannot reveal the names, but I can reveal the numbers. They are seven people from the same family. Historically, it is observed that they deduct between 150 and 350 million pesos a year and (the donation) is directly to their family foundations ”, Buenrostro responded when questioned by the media at the end of the meeting of the united commissions.
He noted that of the 10,000 authorized grantees that exist, only two of them would be affected in their income, which are family foundations whose main donations are made by seven people.
He assured that “84% of donations are made by legal entities, in the case of legal entities the law is not being changed, so 84% of donations are guaranteed. They are not affected. Of the remaining 16%, 96% are individuals who donate less than 30,000 pesos ”.
He also explained that he discovered abusive individuals who invent information, since they deduct more than they donate. For example, “in the 2020 tax deductions an additional 732 million pesos were invented.”
In this matter, he accused, “unfortunately even directors of foundations are involved.”
Having said the above, the official explained to the legislators that it is more convenient for her to put a limitation on the norm for these seven people and 50 natural persons who invent deductions, to be audited, charged and exhibited. “Better that they see the norm and apply themselves. (This) is a change in tax culture, the donees are not being affected at any time, there is no restriction on them ”.
What the law says
The reform to article 151 of the Income Tax Law seeks that the limit of the deductions of individuals for making donations is no longer 7%, but that the donations are included in the global limit of deductions that is 15 percent.
While for legal entities the percentage of 7% of the profit that was presented in the previous year’s return remains, in accordance with the Income Tax Law.
According to the SAT holder, not everything is wrong since there are people who give donations of large sums of money and deduct them according to what corresponds or even deduct less.
“There is everything. Not everything is black or white, there are grays and in them is the law (…) which must be preventive and not punitive, ”said the official.
Fewer authorized donees
According to data from the Ministry of Finance, there are 9,675 authorized grantees for 2021. Which suffered a decrease of 4.3% compared to the 10,112 that existed in 2020. From 2019 to 2020 there was a fall of 3% per year, year in which there were 10,432 Civil Society Organizations (CSOs).
In this vein, the PRI senator, Nuvia Magdalena Mayorga Delgado, recalled that it is not necessary to generalize with this implemented measure since there are approximately 5,000 CSOs in Mexico that could be affected.
“It must be done in a staggered manner, although there are CSOs that use them only to be able to deduct their taxes, we are going against them, we must not generalize. Hopefully this is taken into account for the good of all ”, he commented.