SAT > English > REAL ESTATE LEASING​
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REAL ESTATE LEASING​
Income lease means the amounts obtained by a resident abroad to rent, and generally to grant the use or enjoyment and other rights that are agreed upon a real estate, even when they derive from a sale or assignment of the rights mentioned, provided that such goods are located in national territory. 

Income tax calculation 

Tax is paid by applying the rate of 25% on the income obtained, without deduction. 

Payment mode 

People who make payments, calculate the tax and make the withholding and whole or payment corresponding to the Tax Administration Service (SAT). 

When the individual who makes payments is resident abroad, taxpayer who obtains the income must calculate and pay the tax by means of a declaration, which he presents either by Internet or bank teller, within 15 days after obtaining the income. 

Obligation to issue an electronic invoice for the income or revenue collected 

Tenants must issue electronic invoices for the income received, which must have tax requirements. 

When the rent is paid to a trust, the trustee must issue tax receipts and make the withholding and the corresponding amount.

MOVABLE PROPERTY LEASING 

They are incomes obtained by the income of movable goods aimed to commercial, industrial, agricultural, livestock and fishing activities, used in the country. 

It is assumed that movable property for rent is used for the activities mentioned and used in Mexico, when the person who uses the property is resident in Mexico or resident abroad with a permanent address in Mexico. 

If the movable property is used for activities other than those indicated, it is considered that the source of income is in the country when the furniture is delivered material. 

Tax rate 

Tax must be paid by applying the rate of 25% on the total income obtained, with no deduction whatsoever. 

In the case of leasing containers, trailers or semi-trailers that are imported temporarily for up to one month under the terms of the Customs Law, as well as aircraft and vessels that have a concession or permit from the Federal Government, the tax is calculated with the rate of 5%, provided that such goods are used directly by the lessee in the transportation of persons or goods. 

In the case of charter contracts, the rate of 10% on the income obtained is applied, without deduction. 

Payment mode

Individuals who makes payments must make the withholding and notice the corresponding tax to the Tax Administration Service (SAT).


Tax Calculation 

Tax must be calculated applying to the income obtained by the taxpayer, without deduction, the following rates: 

 

Royalties for the temporary rental of railroads cars

5%

Other royalties, as well as technical assistance

25%

Royalties for the rental of patents or certificates of invention or improvement, trademarks and trade names, as well as advertising

35%

Payment method 

Individuals that make payments for the indicated concepts must make the withholding of the corresponding tax and inform it to the Tax Administration Service (SAT).

INTEREST INCOME

Interests are considered, among others, the following concepts: 

• Credit return of any kind.
• The yields of the public debt, bonds or debentures, including premiums and prizes assimilated to the yield of such securities.
• Prizes paid in the securities loan.
• Discounts for the placement of securities, bonds or obligations. 
• Commissions or payments made on the occasion of opening or guaranteeing credits, even if they are provisional.
• Payments made to a third party due to the acceptance of a guarantee, the granting of a guarantee, or the responsibility of any kind.
• The profit derived from the sale of securities placed among the large investing public.
• Gain on the disposal of shares of investment companies in debt instruments.
• It is also considered interest, the income obtained by a resident abroad in connection with the acquisition of a right of credit of any kind, present, future or contingent.                                                                                                                                           
Income tax rates

ISR DEDUCTION RATE 

Individual who makes payments must make the withholding and the entire tax, applying to the interest that obtains the taxpayer, without deduction, the mentioned rate below:

​Tax rate ​Interest rate

​​10%

Interest paid by financing entities belonging to foreign states and banks, provided they are effective beneficiaries of interest and have the Register of Banks, Financing Entities, Pension Funds and Retirement Funds and Foreign Investment Funds.*

10%

Entities that place or invest in the capital country that comes from securities issued and placed abroad in the general investor public according to general rules the Tax Administration Service (SAT) dispatch.*

10 %

Interest paid on securities issued through banks or brokerage firms in a country which Mexico has not entered into a treaty to avoid double taxation, on condition that such documents are registered in the National Registry of Securities and Intermediaries.*

10%

By the acquisition of a right of credit of any kind, current, future or temporay.*

4.9 %

Interest arising from securities lent to the general investing public, profit arising from their disposal, those received from certificates, acceptances, securities, loans or other credits, by banks, multiple purpose financial corporations that are part of the Financial system or auxiliary credit organizations, as well as those placed through banks or brokerage houses which Mexico has in force treaty to avoid double taxation, provided that these documents are in the National Registry of Securities and Intermediaries; otherwise, the rate of 10% is applied.*

4.9 %

Interest paid to foreign financing entities, which Federal Government participates in its capital stock, provided that they are its beneficial owners and are registered in the aforementioned registry.*

15 %

Interest paid to reinsurers.

21 %

 

Interests:

 

  • Paid by banking institutions, other than those indicated.
  • Paid to foreign suppliers for the sale of machinery and equipment, which are part of the purchaser's fixed assets.
  • Those paid to residents abroad to finance the acquisition of machinery and equipment, and in general for the rating, provision or commercialization, provided that it is stated in the contract and is a company in the Register of Banks, Financing Entities, Pension and Retirement Funds and Foreign Investment Funds.

35%

Other interests different than previous ones.



* Fees provided for these cases are not applicable if the beneficial owners, whether directly or indirectly or individually or jointly with related persons, receive more than 5% of the interest derived from the securities in question and are: 

1. Shareholders of more than 10% of the shares with voting rights of the issuer. 

2. Legal entities that in more than 20% of their shares are owned by the issuer directly or indirectly, individually or jointly with related people. 

Payment mode 

The people who must make payments for the indicated concepts are obliged to make the retention and to inform it to the Service of Tax Administration. 

EXEMPT INTERESTS 

No income tax is payable for the following interest: 

• Those derived from credits granted to the Federal Government or the Bank of Mexico.
• Those deriving from bonds issued by the Federal Government or the Bank of Mexico, acquired and paid abroad.
• Those generated by loans with a term of three years or more, granted or guaranteed by financing entities resident abroad that are dedicated to promote exports, provided they are in the Banks records Financing Entities, Pension Funds and Retirement and Foreign Investment Funds.
• Those generated by credits granted or guaranteed under preferential conditions by financing entities resident abroad, to institutions authorized to receive deductible donations under the Income Tax Law.
• Those deriving from credits granted to the Federal Government or the Bank of Mexico and those from securities issued by the Federal Government or the Bank of Mexico, placed in Mexico among the large investing public, provided that the beneficial owners are residents abroad.

Calculation of income tax 

Tax must be calculated applying the rate of 1% on the amount of the prize obtained, without any deduction, provided that the federal states do not charge with a local tax the prizes revenues, or the tax established does not exceed 6%. 
The tax rate will be 21% in those federative entities that apply a local tax on the prizes, at a rate that exceeds 6%. 
The gaming prize tax must be calculated by applying 1% of the total amount to be distributed among all winning tickets. 

Tax form payment 

The tax is paid by retention when the person who makes the payment is resident in Mexico, or resident abroad with a permanent residence in the country, or is found through a statement filed at the authorized office within 15 days after obtaining the income when the person paying the prize is a resident abroad.

INCOME FOR ARTS, SPORT OR PUBLIC ACTIVITIES 

It is considered income obtained by residents abroad when sporting, artistic or public activities are held in Mexico. 

The services provided by a resident abroad, related to public shows, include those intended to promote shows and activities carried out in the country, as a result of the prestige of the resident abroad as an artist or sportsman. 

Included in this concept of income are those obtained for services, leasing or alienation of goods that are related to the holding of public, artistic or sports shows by a resident abroad. 

Tax Calculation 

To calculate the tax rate of 25% must be applied on the total of the income obtained, without any deduction. 
 
Payment method  

Individual who makes the payments must do the withholding, as long as he is resident in Mexico or abroad with permanent residence in Mexico, and inform him to Tax Administration Service (SAT). 

In other cases, those who obtain income from this type of activity must calculate tax and notice by the statement they present, through a bank office or Internet, in the city where the show or sports activity was held, the following day income has been obtained. 

Payment through representative in the country 

Taxpayers who have representatives in the country can choose to calculate tax by applying rate of 35% to the amount that results from the outcome of the income obtained after the deductions that directly affect the final amount, regardless of where they were made. 

In this case, the person who represents the taxpayer calculates the tax to be paid and advice by statement presented at authorized offices at the location where the  artistic or sports show takes place, within the month following its conclusion. 

This option can only be applied when the guarantee of the tax interest is granted for an amount equivalent to that corresponding to the determined tax, no later than the day after the income was obtained. 

The representative must be resident in Mexico, or resident abroad with a permanent residence in Mexico, and must keep, at the disposal of the tax authorities, documents related to the payment of tax on behalf of the taxpayer, for a term of five years starting the day the declaration was filed.

SURPLUS HANDED OUT BY  PEOPLE FOR NON-PROFIT PURPOSES 

For foreign residents who earn income through a non-profit organization, the income is considered to be in Mexico when that person is a resident of the country. 

Tax Calculation 

In this case, the tax must be calculated by applying the rate of 35%. to the amount of the balance presented by the company. 

Form of tax payment. 

Tax must be paid by the legal person, together with the provisional payment, no later than the 17th day of the month when the payment was done.  

The corporation must provide the taxpayers with proof of the completed figure.

INCOME FROM DIVIDENDS OR UTILITIES, AND IN GENERAL FOR PROFITS ISSUED BY COMPANIES 

When people residing abroad obtain income from dividends or profits, and in general for profits issued by companies, it is understood that the income is obtained in Mexico when the person who issues them resides in Mexico.

Tax rate

To calculate the tax, the amount of the dividend, profit, distributed profit, or remittance, is multiplied by the factor 1.4286 and the result is applied the rate of 30%.

Payment method 

The tax must be paid by the establishment that makes the payments or sends remittances to the central office.
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Última modificación:
06 de abril de 2017 a las 19:49
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