Retenciones en plataformas tecnológicas 2026: personas morales y físicas (ISR e IVA bien explicado)

Do you sell or provide services on platforms like Amazon, Mercado Libre, Uber, Didi, or Airbnb? Income tax (ISR) and VAT withholdings are changing in 2026, and here I explain exactly how they apply. In this video, we analyze the 2026 Federal Revenue Law, the Income Tax Law, and the VAT Law step by step, so you understand: When withholding applies When it doesn't apply Who is subject to withholding at 2.5%, 8%, 16%, or even 20% And what happens if you don't upload your Taxpayer Identification Number (RFC) to the platform This video is for you if: You sell on Amazon or Mercado Libre You provide services through technology platforms You are an individual or a legal entity You want to understand Income Tax (ISR) and VAT without shortcuts or confusion You prefer to read the law and not just listen to "viral summaries" 00:00 Intro – Do you have income from Mercado Libre, Amazon, Uber, Didi, Airbnb, or any digital platform? This video is for you. 01:00 2026 Revenue Law – Where does the obligation to withhold taxes from corporations come from? 01:54 Article 25 explained simply – Income tax withholdings on platforms and rate changes for individuals 03:33 Income tax for individuals on platforms – Who is subject to the 4%, 2.1%, and 2.5% rates? 04:15 Real scope of the reform – Only the sale of goods; it's unclear what applies to lodging (Airbnb) or transportation (Uber and Didi) 05:08 Income tax for corporations on platforms – Withholding for the sale of goods and provision of services 06:20 2026 tax controversy – Does it apply only to Amazon and Mercado Libre or also to Uber, Didi, and Airbnb? 07:12 Income Tax Withholding Rate – Corporations pay 2.5% on platforms 07:48 Platform Obligations – Article 113-C of the Income Tax Law explained simply 09:24 Before and after the reform – Can the withheld income tax be credited in monthly and annual payments? 09:54 Not uploading your Taxpayer Identification Number (RFC) to the platform – Why the Tax Administration Service (SAT) can withhold up to 20% of income tax 11:04 2026 VAT tax changes – Technology platforms explained without heavy accounting 11:59 Easy summary – Quick version for non-accountants 13:30 VAT on platforms – 8%, 16%, or 100% of the VAT if you don't upload your Taxpayer Identification Number (RFC)? 14:48 Does it apply to all digital platforms or only some? 4:00 PM Platform Intermediation – How much is withheld when the platform charges the price including tax (practical examples) 7:33 PM Individuals vs. Legal Entities – Why the SAT (Mexican Tax Administration Service) applies these withholdings 8:18 PM Tax Obligations of the Company that is the Platform 8:38 PM Conclusion – What does apply, what doesn't, and where the real risk lies 9:00 PM Closing – Subscribe, like, and leave your questions in the comments 10:11 PM Invitation – Schedule your free tax diagnostic and we'll review your case ⚠️ Important Clarification: This content is for informational purposes only and does not replace personalized advice. Each case must be analyzed according to the activity, type of taxpayer, and compliance. 👇 Leave a comment with: Your business activity Whether you're an individual or a company And which platform you use 📌 Schedule your strategic tax assessment here: https://camacholimon.com/ The session is free, and we'll review your eligibility to work with us. Subscribe and turn on notifications. Here we explain taxes clearly, without unnecessary details or technical jargon. #Taxes2026 #DigitalPlatforms #IncomeTax #VAT #SAT