Written by Chevez Ruiz Zamarripa
On September 30, 2024, the General Rules for the collection and payment of the tax for the provision of hosting services on digital platforms were published in the Official Gazette of the State of Veracruz de Ignacio de la Llave.
These rules establish, among other things, that natural persons or legal entities that, in their capacity as intermediaries, promoters or facilitators, intervene in the collection of compensation for lodging services and in the event that the corresponding amount of the tax for the provision of lodging services is covered through them, must comply with the following obligations:
-Â Â Â Â Â Â Â Â Register with the State Registry of Taxpayers of the State of Veracruz. The requirements that must be met to carry out said registration are established.
-Â Â Â Â Â Â Â Â Submit a declaration no later than the 17th of each month for the total compensation received in the immediately preceding month.
-        Withhold and pay the tax for the provision of lodging services, starting from the first day of the month following the month in which you registered with the State Registry of Taxpayers.
Likewise, these rules establish the assumptions and requirements for carrying out the cancellation or any movement in the State Registry of Taxpayers, as well as the presentation of complementary and zero declarations when not receiving any compensation, subject to the tax.
Likewise, it is established that in the event that, after the presentation of the monthly declaration, the obligated subjects make a refund of the amount received or, failing that, the service provided has been cancelled, the taxpayers may request a refund of the tax paid or request the offset of the amounts paid against the tax withheld and which must be paid in the following month.
Furthermore, it is established that individuals or legal entities registered as intermediaries, promoters or facilitators will not be asked for personal information of those who offer lodging services in the State of Veracruz de Ignacio de la Llave, or of the people who receive these services, as well as the identification of the properties involved, in full compliance with the General Law on the Protection of Personal Data Held by Obligated Subjects.
Additionally, it is established that individuals or legal entities that act as intermediaries, promoters or facilitators will not be responsible for the activities carried out through them, prior to 30 days after their registration with the State Registry of Taxpayers.
The authority has the obligation to notify individuals or legal entities registered as intermediaries, promoters or facilitators of any reform to the state tax provisions that could affect the collection of the tax, since failure to do so will continue to operate in accordance with the rules in question.
Finally, the General Rules came into force the day after their publication, that is, on October 1, 2024.
For more information on these or other issues related to local contributions, please feel free to contact us through our partners.
Francisco J. Gutierrez Zamora F.
Rodrigo Farias Garcia
Mexico City
 October, 2024.
