Apple, Spotify, Airbnb y Zoom se registran en el SAT

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Este impuesto entró en vigor el pasado 1 de junio.

De acuerdo al listado publicado en el Diario Oficial de la Federación (DOF), a las primeras 13 plataformas, cuyo registro se publicó el 9 de julio, se sumaron compañías como Airbnb, Apple, Facebook, Claro Video, Coursera, Zoom, Spotify, HBO, y Huawei.

“En términos de lo previsto por el artículo 27, apartado D. fracción VIII, del Código Fiscal de la Federación vigente en relación con el artículo 18-D, fracción I de la Ley del Impuesto al Valor Agregado vigente, es obligación de los residentes en el extranjero sin establecimiento permanente en México que proporcionen servicios digitales a receptores ubicados en territorio nacional, inscribirse en el Registro Federal de Contribuyentes”, se lee en el documento.