On September 6, 2018, an initiative was filed for the approval of the Law on the Tax on Income from Digital Services. It is based on the experience of the European Union. Countries such as Norway, Spain, Chile and Argentina have taken similar measures.
Its objective is to tax individuals and corporations residing in Mexican territory, as well as foreign residents with a permanent establishment in the country, at a rate of 3% on the income derived from the following activities:
1.- The inclusion in a digital interface of advertising targeted to the users of such interface (Google, Facebook, Twitter, Instagram, Spotify, among others).
2.- The provision of a multifaceted digital interface that allows users to locate and interact with other users, and that can facilitate the delivery of goods or the provision of underlying services directly between users (Mercado Libre, Rappi, Uber, Airbnb, among others).
3.- The transmission of data collected about users that have been generated by activities carried out by the latter in digital interfaces (most of the companies that are part of the digital economy).
If successful, its interaction with the current income tax, as well as with the current text of the T-MEC, will have to be analyzed. It will also be necessary to define whether the tax will effectively be used “so that public schools in Mexico have computers and Internet services”, in addition to assessing the economic impact that the end user may suffer.
The United States recently criticized the European Union for wanting to implement a digital tax, calling the measure “discriminatory”. They argue that the measure violates existing international tax rules.
