Version pto print | December 2021
On December 14, the Congress of Mexico City (“CDMX”) approved the tax reform for 2022. Among the relevant points of said reform is the incorporation of a new obligation for digital platforms to pay the government of the City a “profit” equivalent to 2% of the total collection they make for each delivery of goods (parcels, food, groceries or any merchandise) in CDMX.
Although this “exploitation” should not be passed on to the consumer, this measure will have an economic impact on all those involved in the distribution chain. This payment is identified as a “exploitation” (and not a tax) because the reform considered that it derives from the use of the CMDX urban infrastructure.
It is important to note that the “taking advantage” rate is not progressive (fixed), nor does it allow for any type of deduction or adjustment, and it also creates unequal treatment for the platforms. Therefore, in our opinion, this measure contains flaws of unconstitutionality that could be challenged judicially by the affected digital platforms through an amparo trial, since, regardless of whether it has been identified as “taking advantage”, it has the characteristics of a tax.
We reiterate that we are at your disposal to discuss any matter related to this note.
***The publication of this note does not constitute legal advice, nor is it intended to be applicable to particular cases.
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