Last December, the Congress of Mexico City approved with 39 votes in favor and 16 against the Tax Code for 2022, which included that the applications of delivery tThey will have to allocate the 2 percent tax. The decision was criticized and The disagreement was materialized by Rappi, who filed an amparo before the Second District Court in Administrative Matters of Mexico City against the tax for having repercussions on the apps, on consumers, users and delivery men, and obtained a provisional suspension.
Since the initiative was delivered by the Secretary of Administration and Finance, it generated controversy, since The argument of the government of Claudia Sheinbaum was that digital business models do not contribute to the national economy and was based on the fact that the payment of the tax will serve to generate infrastructure for its development in the country.
However, it has been criticized that the local tax damages the digital economy and beyond benefiting users, it affects them. This, although the Tax Code stipulates that the tax will not be transferable to workers, distributors and final consumers, nor will it be charged to third-party bidders or any other third party that delivers the products.
The addition to article 307 TER of Fiscal Code was the following:
“Individuals or legal entities that operate, use and/or manage applications and/or computer platforms for control, programming and/or geolocation on fixed or mobile devices, through which users can contract the delivery of parcels, food , groceries or any type of merchandise with delivery in the territory of Mexico City, provided that they act as intermediaries, promoters or facilitators, they must pay monthly for the concept of use for the use and exploitation of the infrastructure of the City of Mexico. Mexico 2 percent of the total collection before taxes for each delivery made.
Rappi will be saved from the 2 percent tax on apps from delivery
Although with said tax of the apps of delivery and from other sectors, the government of Mexico City (CDMX) expects to have a contribution of 518 million 644 thousand 003 pesos. Rappi rejected the decision, since “it represents a barrier to economic reactivation and the digitization of the economy, affecting small and medium-sized businesses in the capital.”
Under this argument, the company promised to be an ally in the development of CDMX, waiting for the Judiciary to make the final decision.
Rappi’s action anticipated the application of the tax of 2 percent of the total value of each delivery made by the appssince the guidelines have not yet been issued, Claudia Sheinbaum clarified on February 14
“These large transnationals have large profits that they take out of Mexico, they don’t leave anything here. Until now (the 2 percent tax) has not been applied, guidelines have to come from the Ministry of Finance, ”he said on Monday at a conference.
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