SAT: What are the types of tax regime that exist?

At present, the participation of citizens in the fulfillment of their tax obligations It is essential for the proper functioning of a country. If you are about to start working in Mexico, it is crucial that you register with the Service tax administration (SAT), obtain your Federal Taxpayer Registry (RFC) and choose the tax regime appropriate according to your economic activities.

Considering the aforementioned, we are going to review the different types of tax regime currently available in the SAT. We will analyze its main characteristics and to whom they are specifically directed.

As we have mentioned in The Truth News, it is important to highlight that it is recommended to seek the help of a certified public accountant before the SAT to request this type of procedure. The accountant will be obliged to advise you and determine in which tax regime you are, in addition to providing you with detailed information on its characteristics.

What is a tax regime?

Here we tell you what are the different types of tax regime that the SAT has.

Rewriting the following text with other words: According to the Tax Administration Service (SAT), the tax regime is understood as the set of duties and rights that are acquired when carrying out a specific economic activity. This implies complying with the laws and regulations established by the SAT to carry out the necessary tax declaration and payment procedures in accordance with current legislation.

It is necessary to highlight that every individual who carries out an economic activity as a natural person must be registered in a tax regime designated by the SAT.

What are the different types of tax regime that the SAT has?

Currently, the SAT offers 11 tax regime options for individuals, each one aimed at workers of different activities and income. Below, we will provide you with a list of these regimes together with a description of their characteristics and functions:

Simplified Trust Regime
Wages and salaries and income assimilated to salaries
Regime of Business and Professional Activities
Fiscal Incorporation Regime
Disposal of assets
Regime of Business Activities with income through Technological Platforms
Lease Regime
Interests
Obtaining prizes
dividends
other income

How can I determine which tax regime I belong to?

To determine which tax regime you belong to, the SAT provides an informative guide when choosing your regime, which includes a description of the corresponding economic activity. This allows you to make an informed choice and avoid selecting one without prior knowledge.

The Tax Administration Service provides information about the different tax regimes available, which you can choose based on the commercial activities you are going to carry out. These are:

Simplified Trust Regime

Those natural persons who are exclusively dedicated to business, professional activities or the temporary rental of goods can be registered, as long as their total income from said activities in the previous year does not exceed three million five hundred thousand pesos.

Regime of Business Activities with income through Technological Platforms

This program simplifies and expedites compliance with their tax responsibilities, since it allows technological platforms to withhold and pay the ISR and VAT directly to the SAT permanently. As a result, it will no longer be necessary to file monthly statements, since withholdings made by the technology platform are considered final payments.

In order to be eligible to consider the tax withholdings made by the technological platform as definitive payments, their total income in the year must not exceed 300 thousand pesos, including salaries and interest.

Lease Regime

Natural persons who own an immovable asset, such as a house, building, apartment, business premises, land or warehouse, and grant authorization to third parties to use it for a period and for specific purposes, in exchange for a periodic payment (lease).

It may interest you: What official procedures can be carried out in the SAT?

Regime of Business and Professional Activities

Individuals who generate income through commercial activities (restaurants, cafeterias, schools, pharmacies, etc.), industrial (mining, textiles and footwear, pharmaceuticals, construction), sale of goods, etc., have the possibility of complying with their tax obligations. transportation services, regardless of income level earned. In addition, natural persons who offer professional services (doctors, lawyers, accountants, dentists, among others) are also included.