Fourth Amendment to the 2025 Miscellaneous Tax Resolution

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On July 9, 2025, the Official Gazette of the Federation published the Fourth Amendment to the Miscellaneous Tax Resolution for 2025 and its Annex 7. This update includes important changes, especially for those who work through digital platforms.

Criterion 59/ISR/IVA/N: Same Tax Regime Despite the New Labor Law

Annex 7 incorporates regulatory tax criterion 59/ISR/IVA/N, which establishes that individuals who sell goods or provide services through digital platforms will continue to be taxed under the business activities regime. This means that Article 113-A of the Income Tax Law (ISR) and Chapters I and III Bis of the Value Added Tax Law (VAT) will continue to apply.

https://www.dof.gob.mx/nota_detalle.php?codigo=5762426&fecha=09/07/2025#gsc.tab=0