¿What´s new about outsourcing?

DEDUCIBILITY AND CREDITABLE VAT

• Non-deductibility of payments nor creditable VAT for the concept of outsourcing: (to carry out activities related to both the social object and the main economic activity of the contracting.)
• Non-deductibility of payments and no creditable VAT to services in which personnel is provided or made available to the contracting when any of the following situation is updated:
  ➢ When the workers provided or made available to the contractor, have been initially workers of this and have been transferred to the contractor, by any legal figure, and
  ➢ When the workers provided or made available by the contractor cover the main activities of the contracting.
• Payments for outsourcing services or execution of specialized works deductible and creditable VAT provided that:
  ✓ They are not part of the social object
  ✓ They are not part of their beneficiary's main economic activity,
  ✓ Provided that the contractor has the register

The above applies to companies in the same group.

JOINT RESPONSIBILITY

• Joint liability for contracting with service or specialized works providers for contributions caused in charge of the workers with which the service is provided.

INCOME TAX

• In the case of the provision of specialized services or the execution of specialized works, the contracting shall verify when the payment of the consideration for the service received is made, that:
  ➢ The contractor has the register
  ➢ The contracting shall obtain from the contractor a copy of the tax receipts for payment of wages of the workers with which they have provided the service or executed the corresponding work, of the payment receipt issued by bank institution for the filling of the withholding tax made to these workers, of the payment of the employer-worker fees to the Mexican Institute of Social Security, as well as the payment of contributions to the Institute of National Housing Fund for workers.

VALUE ADDED TAX

6% Withholding

• The obligation to withhold 6% of the VAT for personnel services is repealed when made available to the contracting

Requirements for the Tax to be creditable:

• The contracting shall verify that the contractor has the register.
• The contracting shall obtain a copy of the value-added tax return from the contractor and the acknowledgment of receipt of the payment corresponding to the period in which the contracting made the payment of the consideration and the value-added tax transferred to him.
• The contractor will be forced to provide the contracting with a copy of the mentioned documents, which must be delivered no later than the last day of the following month in which the contracting has paid the consideration for the service received and the value-added tax transferred to him.

SANCTIONS

• Fine for failure to deliver information and documents from the contractor to the contracting from $150,000.00 to $300,000.00 Mexican pesos for each obligation to deliver unfilled information.
• Deduction of VAT expense or accreditation in outsourcing payments is considered
  aggravating.
• It will be considered as a crime of qualified tax fraud:
  ➢ Using schemes of provision of specialized services or specialized works
  ➢ Performing personnel outsourcing activities

Considering that the reform is now in force, we invite you to consider the mentioned reforms and make the necessary adjustments in your company since this moment.