Tax & Compliance

Mexican Business Activity regime

Mexican ISR regime for self-employed individuals who deduct actual expenses.

Actividad Empresarial is the Mexican ISR regime for individuals carrying on a trade, business, or profession who choose to deduct actual costs. They can deduct fuel, vehicle depreciation, reimbursed mileage, and maintenance CFDIs. More paperwork than RESICO but can mean lower tax for taxpayers with heavy vehicle costs.

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