Secretaría de Hacienda y Crédito Público
Servicio de Administración Tributaria
Inicio
|
Mapa del sitio
|
Índice temático
|
Glosario
|
English
SAT
Nosotros
Valores
Facultades del SAT
Integración del SAT
Administración SAT
Reglamento interior
Estructura orgánica
Directorio de servidores públicos
Antecedentes
Evaluaciones externas a los programas presupuestarios del SAT
Bolsa de trabajo
Servicio social y prácticas profesionales
Trámites
Información
Obligaciones
Calendario fiscal
Cartas de crédito
Catálogo de trámites
Contabilidad electrónica
Contraseña
Declaración anual
Depósitos en efectivo
Devoluciones y compensaciones
e.firma (antes firma electrónica)
Factura
Obligaciones fiscales
Opinión del cumplimiento de obligaciones fiscales
Pólizas de fianza
Régimen de Incorporación Fiscal
Legal
Buzón Tributario
Normatividad
Notificaciones
Promociones jurídicas
Derechos de los contribuyentes
Resoluciones favorables
SubastaSAT
Verificación de autenticidad
Vigilancia de grandes contribuyentes
Pagos
Pago de adeudos fiscales
Pago electrónico e5cinco
Pago en especie
Pago referenciado
General
Arrendadores residentes en EUA
Bancos, entidades de financiamiento y fondos del extranjero
Deducción de combustible
Descarga de aplicaciones
Estímulo al buen contribuyente
Estímulos fiscales
Hidrocarburos
Juegos con apuestas y sorteos
Libros blancos
Lista de correos apócrifos
Operaciones presuntamente inexistentes
y listados definitivos
Participación de los Trabajadores en las Utilidades
Pláticas fiscales
Portal anticorrupción
Pregunta del día
Programas y campañas
Relación de contribuyentes incumplidos
Reglas para la importación definitiva de vehículos
Retorno de inversiones
Tablas e indicadores
Intercambio automático de información financiera para efectos fiscales
Terceros autorizados
Bancos autorizados para recibir pagos
Información histórica de centros de destrucción de vehículos
Concesionarios de devolución de IVA a turistas extranjeros
Controles volumétricos
Donatarias y donaciones
Emisores de monederos electrónicos
Fedatarios públicos
Garantizadora y expedidora del Cuaderno ATA
Notarios públicos
Órganos verificadores
Proveedor de servicio de recepción de documentos digitales
Proveedor de servicio autorizado para juegos con apuestas y sorteos
Registro y padrón de contadores públicos, despachos y colegios
Síndicos del contribuyente
Comercio exterior
Esquema Integral de Certificación
Verificación de origen
Formas y formatos de comercio exterior
Factura de comercio exterior
Aduanas
Declaraciones
Provisionales o definitivas
Mensuales
Retorno de inversiones
Régimen de Incorporación Fiscal
Mi contabilidad, opción de acumulación de ingresos por personas morales.
Anuales
Personas morales
Personas físicas
Informativas
Operaciones con terceros (DIOT)
Múltiple (30) DIM
Regímenes Fiscales Preferentes (63)
Operaciones relevantes (76)
Multi-IEPS
IEPS: entidades federativas
DeclaraNOT
Operaciones de Consorcios Petroleros (81)
DIEMSE
Gasolina o diésel
Otras informativas
Situación fiscal
Editores de Revistas
Fomento al Primer Empleo
Estímulos Fiscales, entidades federativas
Formato 43
Formato 43-A
Conceptos de IETU
Operaciones mayores a 100,000(35)
Aumento de capital(86-A)
Aduanas
Pasajeros procedentes del extranjero
Recintos fiscalizados(Reg. 15)
Transparencia
Normatividad en transparencia
Acceso a la información
Obligaciones de transparencia
Transparencia focalizada
Participación ciudadana
Indicadores de programas presupuestarios
Recomendaciones
Estudios financiados con recursos públicos
Planes, programas e informes
Adeudos fiscales
Sala de prensa
Boletín técnico informativo de Aduanas
Boletín técnico informativo de Comercio exterior
Comunicados de prensa
Novedades
SAT
>
English
>
WHO ARE CONSIDERED RESIDENTS ABROAD
Imprimir
WHO ARE CONSIDERED RESIDENTS ABROAD
Contenido de la página
For tax purposes, residents abroad are considered:
•
Individuals, national or foreign, who do not have their home in Mexico. If they have a living place in Mexico, they are considered residents abroad if they do not have the headquarters of their business in Mexico, i.e. if more than 50% of the annual income they receive does not come from a source of wealth located in Mexico. Or if their professional activities’ area is not located in the country, among other cases.
•
Corporations (companies, associations and civil societies, among others legal entities) that have not established their headquarters or their main offices in Mexico.
Mexican individuals are presumed to be residents of Mexico unless they prove that they are residents of another country.
Individuals or companies who according to the foregoing are residents abroad must pay taxes in Mexico in the following cases:
•
When they obtain income from a source of wealth located in Mexico, whether in cash, property or credit.
•
When they have a permanent establishment in the country for the income derived from said establishment.
SOURCE OF WEALTH
In simple terms, a source of wealth refers to the place where the income originates or is generated.
It is very important to identify the type of income that is obtained and the place where the source of wealth is located to determine if the person who receives it is obligated or not to pay the tax in Mexico, as well as, if applicable, the rate, Form and date of payment.
PERMANENT ESTABLISHMENT
Concept
A permanent establishment is any place of business where business activities are carried out, partially or totally, or independent personal services are provided. These places are, for example:
•
Branch offices
•
Agencies
•
Offices
•
Factories
•
Workshops
•
Facilities
•
Mines
•
Quarries
•
Any place of exploration, extraction or exploitation of natural resources
Other cases of permanent establishment
BUSINESS ACTIVITY CONCEPT
The following are considered business activities:
•
Comercial.
•
Industrial, which consists of the extraction, conservation or transformation of raw materials, product finishing and the elaboration of satisfactor.
•
Agriculture, including sowing, cultivation, harvesting and first disposal of the products obtained, which have not undergone industrial transformation.
•
Livestock, which consists of the breeding and fattening of livestock, poultry and animals, as well as the first disposal of their products, which have not undergone industrial transformation.
•
Fisheries, including the breeding, cultivation, promotion and care of the reproduction of all kinds of marine and freshwater species, including aquaculture, as well as their capture and extraction and the first disposal of these products, which have not Industrial transformation.
•
Cultivation of forests, as well as the breeding, conservation, restoration, promotion and exploitation of its vegetation and the first disposal of its products, which have not undergone industrial transformation.
OTHER CASES WHICH PERMANENT ESTABLISHMENT IS CONSIDERED IN MEXICO
It is also considered that there is a permanent establishment in the country:
•
When a resident abroad carries on business in the country through a trust.
•
When you act in the country through a person who exercises powers to conclude contracts in your name or on your behalf.
•
When an insurance company receives income from premium collections within the national territory, or grants insurance against risks located therein.
•
When acting through an independent agent, if the agent does not act in the ordinary framework of his activity.
•
When construction, demolition, installation, maintenance or assembly services are carried out in Mexico and other related properties, provided that they last for more than 183 calendar days, consecutive or not, in a period of one year.
Cases which they pay taxes in Mexico
Última modificación:
06 de abril de 2017 a las 19:28