Short-stay lodging in Mexico is regulated on three levels — federal, state, and municipal — and the obligations change with where the home is. This page sets out the ones we handle for you.
Intermediation platforms withhold ISR (income tax) and IVA (value added tax) on each item of income and remit it to the SAT, the Mexican tax authority. We reconcile those withholdings line by line against the deposits received, and that is how they appear in the monthly statement.
We issue and archive the CFDI (Mexican tax receipt) for each item of income and each expense of the property. Payments to a foreign account carry an IVA withholding of 100 %: where it applies, the structure of the payment accounts for it from the start.
Operating without the state tourism registry and without clearance from Protección Civil (civil protection) exposes the owner to penalties that reach one hundred thousand pesos. We keep both current and renew them before they lapse.
The state lodging tax is filed and paid on time, and it appears itemized in your report.
Registration in the padrón de anfitriones (host registry) is mandatory, and there is a cap of one hundred eighty nights per unit per year. We keep the count and tell you in advance when a property approaches the limit, so the decision is yours and not a surprise.
Properties in the restricted zone are held through a fideicomiso (bank trust). We file the notices and the renewals with the trustee institution on time.
The income of each home is collected, applied to the expenses of the property, and settled to the owner monthly. Every movement —income or expense— is documented with its receipt and appears in the statement for the period.
Each home operates with a current liability and contents policy in the owner's name, and each booking with a damage deposit and a photographic inspection before every arrival and after every departure.
This page is informational and describes our operating practice. It does not replace the tax or legal advice of a professional, and the obligations that apply to your case are confirmed in writing before signing.
This English text is provided for your convenience. The Spanish version of this page is the one that governs.