Who must pay an additional tax to the ISR

Both individuals and legal entities must consider disbursing this tax when they obtain income under some concept in the country.

After knowing the procedure to calculate the Income Tax (ISR), a tax that applies to both individuals and legal entities (companies), we will also remember which are the cases in which this payment should be considered, as established the Tax Administration Service (SAT).

The disbursement of this tax will have to be covered when income is obtained from various concepts and we will mention what they are below. But even, the SAT has made it known that some people are obliged to make an extra payment, that is, another additional tax to the ISR

According to the tax authorities, the people who must take an extra payment into account are those who obtain income from the sale of property or from the rental of real estate other than a home.

That is, if they are in one of the two cases mentioned above, they will have the obligation to pay the Value Added Tax (VAT) or if the real estate is rented furnished, or it is about hotels or lodging houses, it is also pay VAT.

In which cases is the ISR paid?

In general, the cases considered for the ISR disbursement will have to be made when you obtain income in the country for any of the following concepts:

Fee; remuneration to members of councils, administrators, commissioners and managers; leasing of real estate and furniture; timeshare tourist service contracts; alienation of shares; financial leasing; royalties, technical assistance and advertising; interests; awards; artistic, sporting or public performance activities; distributable remainder of non-profit legal entities; dividends, profits, remittances and profits distributed by legal entities; sale of real estate; construction of works, installation, maintenance or assembly in real estate, inspection or supervision and other income.

Meanwhile, it must be remembered that the calculation of the payment of this tax can be obtained taking into account the salary of each one of the workers and with respect to the special table that the SAT has.

In this sense, the most important thing to know the corresponding ISR in each case is to know your salary, since you must locate it in the SAT table and follow a series of specific steps.

It will be necessary to emphasize that the ISR must always be contemplated, and in case of not complying with the obligation to pay Income Tax, both individuals and legal entities will be subject to an economic, criminal or administrative sanction, although it will depend on the conditions of the omission.

In addition, the payment of this tax can vary, since it goes from 1.0% to 35% each month, with respect to the income received by natural or legal persons. In this way, the percentage will be considered depending on the amount of money received, that is, the more money obtained, the more ISR will have to be paid monthly.

On the other hand, on the subject of taxes, people who buy a car should also consider it. This is the fee for the so-called Tax on New Automobiles (ISAN), which were published in the Official Gazette of the Federation since the end of last year and are taken into account depending on the cost of each unit.