Guia Fiscal Airbnb Mexico 2026
Airbnb Tax Guide Mexico 2026
Actualizada con Reforma Fiscal 2026 | Updated with 2026 Tax Reform
Retenciones PM / Corp. Withholdings
Art. 30-B CFF
SAT en tiempo real / Real-time
Preparada por / Prepared by
BONZO Rentals | Una empresa de KPL Corp
Esta guia es de caracter informativo y no constituye asesoria legal, fiscal ni de ningun tipo. Consulta con un especialista antes de tomar decisiones.
This guide is for informational purposes only. Consult a specialist before making decisions.
Informacion actualizada a abril 2026.
Lo que cambio en 2026
ATENCION: La Reforma Fiscal 2026 (publicada en el DOF el 7 de noviembre de 2025) introduce cambios significativos al regimen de plataformas digitales. Esta guia refleja las disposiciones vigentes al 1 de abril de 2026.
| Cambio | Antes (2025) | Ahora (2026) |
|---|
| Retenciones a Personas Morales | Sin retencion por plataforma | ISR 2.5% + IVA 50% (8%) |
| PM sin RFC en plataforma | Sin retencion | ISR 20% + IVA 100% |
| Acceso del SAT a datos | Reportes periodicos mensuales | Acceso en TIEMPO REAL (Art. 30-B CFF) |
| Incumplimiento de plataformas | Multas administrativas | Bloqueo temporal del servicio ('kill switch') |
| PF hospedaje con RFC | ISR 4% + IVA 8% | Sin cambio: ISR 4% + IVA 8% |
| CFDI falsos (Art. 49 Bis CFF) | Procedimiento general | Visita domiciliaria digital + suspension CFDI + 2-9 anios prision |
| Recargos por mora | 1.26% mensual | 1.38% mensual |
IMPORTANTE PARA BONZO: Al administrar propiedades de terceros (90+ Airbnbs), el RFC registrado en cada cuenta de Airbnb determina a quien se le atribuye el 100% del ingreso y las retenciones. Asegurate de que cada propiedad tenga el RFC correcto del propietario o de la PM correspondiente.
Tabla de Retenciones 2026 — Hospedaje
Las siguientes tasas aplican a ingresos por servicios de hospedaje obtenidos a traves de plataformas digitales como Airbnb, a partir del 1 de enero de 2026.
Personas Fisicas (Individuos)
| Escenario | Retencion ISR | Retencion IVA | Total retenido |
|---|
| Con RFC valido | 4% | 8% (50% del IVA) | 12% |
| Sin RFC o RFC invalido | 20% | 16% (100% del IVA) | 36% |
Nuevo 2026
Personas Morales (Empresas / Sociedades)
| Escenario | Retencion ISR | Retencion IVA | Total retenido |
|---|
| Con RFC valido | 2.5% | 8% (50% del IVA) | 10.5% |
| Sin RFC o RFC invalido | 20% | 16% (100% del IVA) | 36% |
| Residente extranjero sin EP en Mexico | Variable (segun tratado) | 16% (100% del IVA) | Variable |
La retencion de ISR a personas morales (2.5%) es acreditable contra pagos provisionales mensuales y contra la declaracion anual. La retencion de IVA (8%) tambien es acreditable contra el IVA mensual a cargo.
Ejemplo: Operacion de hospedaje $10,000 MXN
| Concepto | PF con RFC | PM con RFC | Sin RFC |
|---|
| Precio del servicio | $10,000 | $10,000 | $10,000 |
| + IVA 16% | $1,600 | $1,600 | $1,600 |
| = Subtotal | $11,600 | $11,600 | $11,600 |
| - Retencion ISR | $400 (4%) | $250 (2.5%) | $2,000 (20%) |
| - Retencion IVA | $800 (8%) | $800 (8%) | $1,600 (16%) |
| = Flujo neto recibido | $10,400 | $10,550 | $8,000 |
Nota: El ISH (Impuesto Sobre Hospedaje) no esta incluido. En Yucatan la tasa vigente es del 5%.
What Changed in 2026
ATTENTION: The 2026 Tax Reform (published in the DOF on November 7, 2025) introduces significant changes to the digital platform tax regime. This guide reflects provisions effective as of April 1, 2026.
| Change | Before (2025) | Now (2026) |
|---|
| Corporate Entity Withholdings | No platform withholding | ISR 2.5% + VAT 50% (8%) |
| Corp. without RFC on platform | No withholding | ISR 20% + VAT 100% |
| SAT access to data | Periodic monthly reports | REAL-TIME access (Art. 30-B CFF) |
| Platform non-compliance | Administrative fines | Temporary service block ('kill switch') |
| Individual host with RFC | ISR 4% + VAT 8% | No change: ISR 4% + VAT 8% |
| Fake invoices (Art. 49 Bis CFF) | General procedure | Digital home visit + CFDI suspension + 2-9 yrs prison |
| Late payment surcharges | 1.26% monthly | 1.38% monthly |
IMPORTANT FOR BONZO: When managing third-party properties (90+ Airbnbs), the RFC registered on each Airbnb account determines who receives 100% of the income attribution and withholdings. Make sure each property has the correct RFC of the owner or the corresponding corporate entity.
2026 Withholding Table — Lodging
The following rates apply to income from lodging services obtained through digital platforms such as Airbnb, effective January 1, 2026.
Individuals (Personas Fisicas)
| Scenario | ISR Withholding | VAT Withholding | Total Withheld |
|---|
| With valid RFC | 4% | 8% (50% of VAT) | 12% |
| Without RFC or invalid RFC | 20% | 16% (100% of VAT) | 36% |
New 2026
Corporate Entities (Personas Morales)
| Scenario | ISR Withholding | VAT Withholding | Total Withheld |
|---|
| With valid RFC | 2.5% | 8% (50% of VAT) | 10.5% |
| Without RFC or invalid RFC | 20% | 16% (100% of VAT) | 36% |
| Foreign resident without PE in Mexico | Variable (per treaty) | 16% (100% of VAT) | Variable |
The ISR withholding for corporate entities (2.5%) is creditable against monthly provisional payments and the annual return. The VAT withholding (8%) is also creditable against monthly VAT payable.
Example: $10,000 MXN Lodging Transaction
| Item | Individual w/ RFC | Corp. w/ RFC | No RFC |
|---|
| Service price | $10,000 | $10,000 | $10,000 |
| + VAT 16% | $1,600 | $1,600 | $1,600 |
| = Subtotal | $11,600 | $11,600 | $11,600 |
| - ISR Withholding | $400 (4%) | $250 (2.5%) | $2,000 (20%) |
| - VAT Withholding | $800 (8%) | $800 (8%) | $1,600 (16%) |
| = Net cash received | $10,400 | $10,550 | $8,000 |
Note: ISH (Lodging Tax) is not included. In Yucatan the current rate is 5%.
Necesitas ayuda con tus impuestos?
Need help with your taxes?
Bonzo se encarga de tus declaraciones de IVA, ISR, ISH y DIOT. Ahorra hasta un 26% en tu carga fiscal.
Bonzo handles your IVA, ISR, ISH, and DIOT filings. Save up to 26% on your tax burden.
comercial@bonzo.mx | 999-338-0578
bonzo.mx