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December 8, 2021

Mexico City’s 2022 economic proposal includes the imposition of new taxes on certain digital services

The proposal would establish a new tax on deliveries set up through digital platforms, make owners of a lodging service jointly liable for the lodging service tax and subject shows that are broadcasted live through digital means to the tax on public shows. Taxpayers should continue to monitor the progress of this bill through the local Congress.

On 30 November 2021, the Mexico City economic proposal for 2022 (the CDMX Proposal) was submitted to the local Congress. The CDMX Proposal would expand the tax base to cover certain digital transactions and establish a new tax on deliveries (e.g., food, parcels) through digital platforms.

For the CDMX Proposal to become law, the local Congress must debate and vote on it. Once the proposal is approved, it will be published in the Mexico City Official Gazette. The local Congress must approve the CDMX Proposal by no later than 15 December 2021, for it to be effective 1 January 2022.

New local tax on digital delivery platforms in the distribution and delivery of goods and food

The CDMX Proposal would add a new tax equal to 2% of the total charge before taxes for each delivery made through fixed or mobile devices that allow users to contract the delivery of parcels, food, provisions, or any type of merchandise delivered in Mexico City’s territory. This new tax would be paid by the individuals or legal entities that operate, use, or manage applications or computer platforms and act as intermediaries, promoters or facilitators of the deliveries.

Owners’ joint liability for lodging service tax payment

The CDMX Proposal would establish that owners of a lodging service would be jointly and severally liable for the lodging service tax payment in which an intermediary is involved.

Tax on public shows broadcast live digitally

The CDMX Proposal would establish that public shows that are broadcasted live through digital means would be subject to the tax on public shows when they are performed in Mexico City’s territory and payment is collected to obtain access to the transmission of the event. The CDMX Proposal would not modify the 8% tax rate on the value of the public shows, but would expand the tax base to include the fees from digital broadcasting.


For additional information with respect to this Alert, please contact the following:

Ernst & Young, LLP (United States), Latin America Business Center, New York

Ernst & Young LLP (United States), Latin America Business Center, Chicago

Ernst & Young LLP (United States), Latin America Business Center, Miami

Ernst & Young, LLP (United States), Latin America Business Center, San Diego

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin America Tax Desk, Japan & Asia Pacific


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