Many have suggested that the 3% hospitality tax needs to be paid by owners of residential rental properties (single family homes, condominiums) Airbnb is trying to collect it.
Following is an explanation by a Mexican certified public accountant of the tax provided in 2015:: .
The 3% hospitality tax is a local tax, not a federal tax. If paid by the owner of a home (house or condominium) in Mexico, the tax is being paid in an improper manner, contrary to the purpose of the tax.
The 3% hospitality tax is not paid by those who handle rental properties (understanding that rental properties is the temporary use or enjoyment of a real property that has a residential dwelling or commercial use.). Those who pay the hospitality tax are those whose activity is hotels. The hotel business is a totally commercial and touristic activity. The real properties destined for hotel usage were not designed to be residential dwellings such as the ones non-resident owners have in the Mexican bank trust (fideicomiso). The local authorities should not request same tax from you since you are not managing hotels.
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As US tax professionals we express no opinion on Mexico's tax structure and suggest you contact a Mexico tax accountant to advise you on your personal situation if you are a rental property owner.
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