Dear customers and friends,
Due to the reform of the Federal Labor Law (LFT), as well as changes in the Income Tax Law (LISR), the Value Added Tax Law (LIVA) and the Federal Fiscal Code (CFF), among other regulations, when a taxpayer hires providers that offer specialized services, it will be necessary to take into account some requirements that must be met to support their deduction for income tax purposes (ISR) and the credit of the corresponding value added tax (IVA).
Currently, the tax authorities are increasingly giving importance to the materiality for the purposes of deductibility of expenditures, in addition to being essential for the activity of a taxpayer, since it is not enough to only have the Digital Tax Receipt by Internet (CFDI) and respective contract, in this sense, in the provision of a specialized service or a specialized work, the contractor must deliver to the contracting party, among others, the following information:
- Copy of the registration with the Registry of Providers of Specialized Services or Specialized Works (REPSE).
- Receipt of payment issued by a banking institution for the full statement of the tax withholdings made to the employees with whom the service has been performed.
- Receipt of payment of employer-employee contributions to the Mexican Social Security Institute (IMSS), as well as the payment of contributions to the National Workers’ Housing Fund Institute (INFONAVIT).
- Copy of the IVA tax return and acknowledgment of receipt of payment for the period in which the consideration was paid to the supplier.
As always, we are at your service for any clarification, doubt or support you may require in order to correctly comply with your tax obligations.
The purpose of this bulletin is to inform about the most important publications on tax matters, without it intending to present the opinion of our Firm on the aspects discussed; each case must be carefully analyzed to conclude on the correct interpretation of the provisions discussed here.
