Guide for Vacation Rentals in Quintana Roo: Tax Obligations and Legal Requirements

Below is a detailed guide to comply with the legal and tax provisions for this activity.

Legal Requirements for Hosts

According to the current regulations, all hosts offering lodging services must obtain a state operation license. This applies to both individuals and legal entities, ensuring compliance with their tax obligations.

In addition, digital platforms where accommodations are advertised must be registered in the state's Tourism Services Platform. The purpose of these measures is to ensure payment of the Lodging Tax, set at 6% of the income generated.

Obligations for Lodging Service Providers

• Registration with the State Taxpayers Registry: Each establishment offering lodging services must have its own operation license.
• Tax declarations: From the moment the license is granted, the host must comply with monthly and annual declarations based on their registered income and expenses.

Obligations of Digital Platforms

The legislation requires digital platforms to comply with three essential aspects:

1. Charge VAT for the services they offer.
2. Withhold income tax (ISR) and VAT from hosts earning income through them.
3. Report to the Tax Administration Service (SAT) about the income generated by the hosts.

Requirements to Obtain the State Operation License

To obtain the state operation license, you need to present the following documents:

• Multiple Procedures Form (FMT) in two originals. You can download the form here.
• Notice of registration or opening of an establishment with the SAT.
• Specification of activity: Apartment Rental.
• Cadastral key with proof of property tax payment.
• Property Registration Public Registry number.
• Valid official identification.

Important note: The property owner must have a valid RFC to complete this process. The operation license is free, but obtaining it implies the obligation to maintain proper accounting.

Additional Recommendations for Hosts

• Hire an accountant: It is essential to comply with tax declarations and keep accounts clear.
• Deduct expenses: You can deduct expenses related to lodging, such as basic services, maintenance, furniture, cleaning, internet, security, and condominium fees, among others.
• Safety: It is recommended to have liability insurance, fire extinguishers, and comply with safety regulations.

Handling Withholdings and Taxes

Each month, the digital platform must provide you with a certificate of the taxes withheld. To manage your property independently and register as a host on digital platforms, make sure to follow these steps:

• Obtain a valid RFC (if you don't have one yet, request it from the SAT).
• Update your tax profile on the SAT website, ensuring it reflects the corresponding economic activities.
• Register your RFC on the digital platform.
• Issue invoices and keep your accounting up to date.

Complying with these provisions not only ensures the proper functioning of your business but also allows you to operate within the legal framework in Quintana Roo, avoiding penalties and optimizing your income. If you have additional questions, consult a professional specializing in tax law or property management.