As a result of the confinement caused by the pandemic, the use of delivery applications has increased exponentially, making this a highly effective new business model for companies that develop such applications, and whose revenues are destined for countries other than Mexico. 

This was taken into account by the Mexico City Congress when approving the Mexico City 2022 Economic Package on Wednesday, December 15. 

Among the amendments and additions to the Tax Code of Mexico City 2022, Article 370 TER was approved; such article establishes that individuals or legal entities that carry out intermediation activities through digital platforms must pay monthly for the use and/or exploitation of the infrastructure of Mexico City, a fee of 2%, before taxes, on the total of their commissions or fees.

However, this tax will be attributable to digital platforms, and will not be passed on to distributors, users or traders.

Should you require more information on this note, please contact us at info@rapa.mx.