Exerts (translated from Spanish to English for readers purpose)
State Article 47. This tax is subject to income from the provision of lodging services, in buildings governed by the modality of timeshare use, hotels, motels, camps and trailer parks, in real estate located in the state of Jalisco.
Likewise, for the purposes of this tax, the provision of accommodation services is understood to be the granting of accommodation in exchange for a consideration, whatever the name it may have, including accommodation services offered through digital platforms, regardless of its temporality.
State Article 49. II. Transfer the tax to the people to whom the lodging service is provided and pay it in the authorized offices within the term indicated in this chapter
State Article 49 bis. Digital platform is understood as the application of hosting services that the natural or legal person administering the computer program, operates in its capacity as manager, intermediary, promoter, facilitator or any other analogous activity, to allow users to contract hosting services. lodging in real estate with third parties.
State Article 52. The entire tax will be made by the lodging service provider no later than the 15th day after each two-month period of the calendar year at the Tax Collection Offices of the Ministry of Public Finance or before authorized credit institutions.
Federal Article 113-A. Individual taxpayers with business activities that sell goods or provide services through the Internet, by means of technological platforms, computer applications and similar that provide the services referred to in Section II of Article 18-B of the Value Added Tax Law, are obligated to pay the tax established in this Section, for the income generated through the mentioned media for the performance of the mentioned activities, including those payments received for any additional concept through the same…
… The tax referred to in the preceding paragraph shall be paid by means of withholding to be made by the individuals resident in Mexico or resident abroad with or without a permanent establishment in the country, as well as foreign entities or legal entities that provide, directly or indirectly, the use of the mentioned technological platforms, computer applications and similar.
II. In the case of the rendering of lodging services, the withholding shall be 4%.
Article 113-C. Legal entities resident in Mexico or resident abroad with or without a permanent establishment in the country, as well as the foreign entities or legal entities referred to in the second paragraph of Article 113-A of this Law, will have the following obligations:
I. In the case of residents abroad without a permanent establishment in the country and foreign entities or legal entities, they must comply with the obligations set forth in Sections I, VI and VII of Article 18-D and subsection d), Section II of Article 18-J of the Value Added Tax Law.
IV. Withhold and pay the corresponding income tax in accordance with the provisions of Article 113-A of this Law, by means of a tax return to be filed with the authorized offices no later than the 17th day of the month immediately following the month for which the withholding was made.
In the event that the taxpayers do not provide their Federal Taxpayers' Registry Code provided for in paragraph b) of section III of Article 18-J of the Value Added Tax Law, the corresponding tax must be withheld for the income referred to in Article 113-A of this Law, applying the rate of 20% on the referred income.
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