In 2022, individuals can opt for a simplified trust regime to comply with the payment of income tax

This regime provides for rates of between 1 and 2.5% on monthly income without deductions and the calculation of the annual tax, applying the same range of rates to a base, also, without deductions.

Even when said regime provides for the calculation of the tax on a gross basis (without deductions), people must have the tax receipts that support their expenses and investments; they must register in the RFC, have an advanced electronic signature, maintain an active tax mailbox, issue digital tax receipts, as well as make and pay withholdings if they have employees.

All these obligations lead us to doubt the relevance of the simplified term to describe this regime. This option is granted to people with income from business or professional activities, as well as from leasing, as long as these do not exceed 3.5 million pesos. The law allows regime taxpayers to also receive salary and interest income and continue to qualify for this option.

People who are directors or administrators of companies and those who receive fees that are considered comparable to salaries do not qualify for the regime. There is also a restriction for those who receive income subject to tax havens. The regime cannot be applied by partners, shareholders or members of legal entities, or “when they are related parties”.

The analysis of the related parties is carried out in tax matters to ensure that the operations between partners, employees or relatives do not modify the prices or the considerations under which the independent taxpayers operate, affecting the Treasury. In the case of relatives, the rule is very broad, covering spouses, in-laws, cousins, and uncles.

Clearly, the text transcribed above is incomplete and unclear. The only guide to define the effect of operating with related parties is a recent Miscellaneous Resolution, according to which there is no relationship between spouses or when there is a relationship, provided that there is no relationship that derives in any economic benefit from the business from which the related party is a partner or shareholder.

Therefore, only if the business of the related party generates a benefit for the taxpayer, will it be limited to applying the trust regime. If a natural person meets the requirements described above and is not concerned about defining their situation, via an administrative rule, they may pay taxes under this regime, provided that they are willing «not to jointly apply other tax treatments that grant benefits or incentives.»


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