The Supreme Court validated that delivery platforms pay two percent for the use of infrastructure in Mexico City. The charge cannot be transferred to delivery people or users.
Mexico City, November 27 (However).- The Supreme Court of Justice of the Nation (SCJN) validated this Thursday the collection of two percent at delivery platforms that operate in the Mexico City for the concept of infrastructure use.
During the session of this November 27, the Plenary endorsed the project of the Minister Lenia Batreswho stated that the charge compensates for the use and road wear and public goods used by private companies such as Rap, Didi y Uber in the development of their commercial activities.
“The indiscriminate use of the city’s infrastructure for the enrichment of companies to the detriment of citizens must be compensated to guarantee the right of urban mobility and the enjoyment of all city inhabitants over its infrastructure,” he highlighted, noting that the city must receive economic compensation.
As a result, the Court established that the collection does not constitute a tax, but rather non-tax income derived from the intensive use of the capital’s infrastructure, because it regulates digital schemes that do not adjust to traditional contribution models.
Likewise, the Plenary determined that companies will not be able to transfer this payment to users or delivery people, in order to protect those who participate in these economic activities.
Meanwhile, the resolution specified that the resources collected may be used, preferably, to maintain road infrastructure and strengthen the right to mobility in the capital.
The criterion was approved by seven ministers and rejected by two, who argued that the charge implies a hidden tax and also affects those who deliver on foot or by bicycle.
“This (that it is a tax) becomes even more evident if we analyze that the fee or rate charged is not established based on the object that is said to be the use of the infrastructure, but is related to its income in each operation, since it is based on the total of the commissions or rates that under any name are charged for each intermediation, promotion or facilitation, which seems to me to lack consistency with its object and generates uncertainty in taxpayers, generating its unconstitutionality,” said Minister Giovanni. Figueroa Mejía.
On the other hand, delivery driver organizations such as Repartdores Unidos de México indicated that the ruling will affect their income and accused that their arguments were not considered in the deliberation.
“They made us believe that they had listened to us, but in reality they did not change anything that they already said. We already have to pay taxes such as VAT and ISR and the labor reform, and they always want more,” said the organization whose representatives were received in a statement.
At the same time, the Alianza In association warned that the measure will have economic effects on delivery workers, small businesses and consumers, in addition to generating uncertainty in the digital environment.
With the resolution of the Plenary Session, no other company will be able to obtain protection against article 307 Ter of the Tax Code of Mexico City, in force since its reform in 2021.