New Subcontracting Obligations in Mexico City
On December 21, 2020, a decree was published in the Mexico City Gazette, which indicates that article 156 Bis is added to the Mexico City Tax Code, that is, obligations regarding subcontracting are established, which entails that the natural or legal persons who contract or subcontract, regardless of the way in which the services provided by a contractor are called, even when the payment for remuneration of subordinate personal work is carried out through another person, must present a notice to the Secretariat of Administration and Finance (SAF) of Mexico City within 10 days after the date on which the respective contract is signed or modifications are made.
Through a statement, the SAF stated that compliance with said obligation must be carried out through an application that will be available in the Contribution Administration System (SAC), which can be entered with the e. signature of the taxpayer; however, the platform to present the notice is not yet available.
It is important to mention that GP&H recommends to preventively comply with the possible guidelines of the reform proposed by the federal government on the subject of outsourcing, since the state governments will help the federal government to identify the companies that use or operate under these schemes.
Giselle Villanueva Chagoya
Gloria Ponce de León & Hernández
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