Register in the RFC as a natural person if you are a foreigner - Even if you only have a FMM (tourist visa)

Visit the SAT website to learn how to subscribe for an RFC as a fiscal person as a foreigner .  ( Learn more at SAT website: https://www.sat.gob.mx/tramites/97439/inscribete-en-el-rfc-como-persona-fisica-si-eres-extranjero  If you do not read Spanish use google to translate the webpage for you.   You must have this number if you rent out property you own in Mexico even though you do not have a temporary or permanent resident status.  Many Mexican banks and others are now requiring this number. The process securing an RFC tax number is complex and will require the assistance of a Mexican Notary.

If you rent your casa in Mexico you do own mexican income taxes on your rental income and in some situations Value Added taxes to the SAT (Mexican IRS). This number is required by the SAT.  If you rent through ARBNB or VRBO they have made arrangements to pay the tax for you though you do not have an RFC number and do not file a Mexican tax return.

If you do pay Mexican income taxes on your rental income you do get to claim it as a tax credit against the taxes you pay on your US Income Tax return on that rental income.  Yes your worldwide income MUST be reported on your US income.

How do Mexican rental taxes work?  Go to to learn how to properly handle your rental: http://rentaltaxmexico.com/  Failure to pay the tax can result in huge penalties and interest when the SAT finds you.

We have been helping Americans with their US taxes in Mexico for over 20 years and can help you with the complex international tax issues which may be involved.  We are US CPAs and Attorneys with over 20 years experience each in international taxation.  Email Don D. Nelson, Attorney at Law at ddnelson@gmail.com for more information and for assistance.