Estas son las características de las personas físicas y morales; conoce cuál eres y tus obligaciones

Summary

This video explains the basics of tax obligations for individuals and businesses in Mexico, focusing on 'persona física' (individual taxpayer) and 'persona moral' (legal entity). It outlines their definitions, key characteristics, and the different tax regimes for each according to the Mexican Tax Administration Service (SAT). 'Persona física' refers to individuals who engage in economic activities, such as employees or professionals, and must register with SAT. 'Persona moral' refers to legal entities formed by individuals to achieve collective goals, with specific tax regimes for profit and non-profit organizations.

Takeaways

• 😀 A 'persona física' refers to an individual with rights and obligations under the law, engaging in economic activities such as employment, commerce, or professional services.
• 😀 To carry out any legal economic activity, a 'persona física' must register with the Federal Taxpayer Registry (RFC) in Mexico.
• 😀 The 'persona física' tax regimes include: Fiscal Incorporation Regime, Business and Professional Activities, Rental Activities, Employment and Salary Income, and Capital Gains.
• 😀 A 'persona moral' is a legal entity formed by a group of individuals for a collective purpose, which does not have a physical or material existence.
• 😀 Like 'persona física,' 'persona moral' entities must register with the SAT (Tax Administration Service) under a tax regime.
• 😀 The tax regimes for 'persona moral' are the General Regime and the Regime for Non-Profit Entities.
• 😀 Both 'persona física' and 'persona moral' must comply with their tax obligations, such as paying taxes, to the SAT.
• 😀 The SAT defines 'persona física' as an individual with a legal capacity to engage in economic activities under the law.
• 😀 'Persona moral' entities are created by law and exist only in a legal sense, not materially or physically.
• 😀 'Persona moral' entities can include businesses, organizations, or associations formed by several individuals for a common goal.

Q & A

What is a 'persona física' according to the SAT?

A 'persona física' is an individual member of a community with specific rights and obligations determined by legal frameworks. They have obligations before the tax authority for engaging in economic activities, such as being an employee, merchant, or professional offering services.

What are the tax regimes available for 'persona física'?

The tax regimes available for 'persona física' include: the Fiscal Incorporation Regime, the Business Activities Regime, the Technology Platform Income Regime, the Lease Regime, Salaries and Wages Income, and Income Assimilated to Salaries.

What is required for a 'persona física' to engage in any economic activity?

A 'persona física' must be registered with the Federal Taxpayer Registry (RFC) to engage in any legal economic activity.

What are the characteristics of a 'persona moral'?

A 'persona moral' is a legal entity formed by a group of 'personas físicas' who unite to achieve a collective purpose. It is a creation of law and does not have a physical or material existence.

What is the definition of a 'persona moral' according to the SAT?

According to the SAT, a 'persona moral' is a collective group of individuals (personas físicas) who come together to pursue a common goal. It is a legal entity and does not have a physical form.

What are the tax regimes for 'persona moral'?

The tax regimes for 'persona moral' are: the General Regime and the Non-Profit Moral Entities Regime.

Do 'personas morales' and 'personas físicas' have the same tax obligations?

While both 'personas morales' and 'personas físicas' must comply with tax obligations, their registration and tax regimes differ. A 'persona moral' is a corporate entity, while a 'persona física' is an individual taxpayer.

Can a 'persona física' participate in a technology platform regime?

Yes, a 'persona física' can participate in the Technology Platform Income Regime if they engage in activities related to platforms such as ridesharing, food delivery, or similar services.

What is the significance of the Federal Taxpayer Registry (RFC) for 'persona física'?

The RFC is essential for 'persona física' because it is required for them to legally conduct economic activities and comply with tax obligations in Mexico.

How are income and activities categorized for 'persona física'?

For 'persona física', income and activities are categorized into specific regimes such as Business Activities, Technology Platforms, Lease Income, Salaries, and others, depending on the nature and volume of their income.