SIROC in Construction: Comprehensive Guide to Compliance with IMSS and Avoiding Penalties
The Integral Construction Work Registration Service (SIROC) is a digital platform of the Mexican Social Security Institute (IMSS) designed to ensure that construction industry employers comply with their social security obligations. This tool replaced the SATIC and aims to guarantee that construction companies, contractors, and project owners make the required contributions for their workers. If […]
Deductibility of Payments to REFIPRES.
Deductibility of Payments to REFIPRES: Jurisprudence on Section XXIII of Article 28 of the Mexican Income Tax Law Section XXIII of Article 28 of the Mexican Income Tax Law is a crucial pillar in regulating the deduction of payments to related parties and structured agreements. Its purpose is to prevent tax evasion and avoidance practices […]
Leasing Residential Property.
What is residential property leasing? Leasing residential property refers to the act of granting the use of real estate for temporary residential purposes. Leasing residential property is a popular option in Mexico, whether you are looking to rent out your house or rent a house. Tax Treatment in Mexico: Receiving income from leasing real estate […]
SCJN Declares Unconstitutionality in Specialized Outsourcing
In a landmark decision, the Second Chamber of the Supreme Court of Justice of the Nation (SCJN) has ruled the unconstitutionality of the requirement imposed on companies seeking registration in the REPSE, which obligated them to demonstrate the specialized nature of the services they provide. This requirement, established by the Ministry of Labor through regulations, […]
