Introduction to the Digital Platforms List
The Mexican Secretariat of Finance and Public Credit (SHCP) has announced a list of 270 digital platforms that will be required to grant the tax authority continuous and real-time access to their user data under changes to the Federal Tax Code (CFF).
The List of Digital Platforms
This list comprises various digital platforms, including streaming services like Apple TV and HBO, e-commerce and delivery giants such as Amazon and Alibaba, hospitality and travel services like Airbnb and Expedia, mobility and social media platforms such as Uber and TikTok. Additionally, software companies like Microsoft, video game developers including Epic Games, social media platforms such as Meta Platforms and TikTok, and others from countries like the United States, Singapore, Spain, Luxembourg, Ireland, Portugal, Switzerland, the United Kingdom, Netherlands, Australia, and China are also included.
Legal Expert’s Concerns
Luis Pérez de Acha, a tax law specialist, stated that digital platforms residing both in Mexico and abroad must allow the tax authority free access to user data. He highlighted concerns among legal experts regarding data privacy, as the new regulation might infringe on users’ privacy rights.
Pérez de Acha anticipates potential legal challenges, stating that “there might be some amparo lawsuits filed, so we need to stay attentive to the final outcome.”
Real-Time Data Access
In October, the Mexican Congress approved the addition of Article 30-B to the CFF, mandating digital service providers to grant fiscal authorities online, real-time, and permanent access “only to the information necessary for verifying the proper fulfillment of fiscal obligations.”
The reform aims to manage digital platform information more efficiently, improving tax collection efficiency and promoting fairness. However, privacy concerns remain regarding the implications for Mexican users of these platforms.
Article 19, a human rights organization, warned that online and real-time access—even for tax compliance purposes—constitutes an act of annoyance without due process guarantees and uncontrolled interference in the right to privacy.
Meeting with Digital Platform Representatives
In early December, tax authorities met with representatives of digital platforms to explain the new fiscal provisions’ details.
Ricardo Carrasco, the general legal administrator of the tax authority, assured representatives that a normative proposal for compliance with the new fiscal disposition would be issued, ensuring no violation of user privacy.
However, experts advise waiting for the normative publication to determine the tax authority’s access scope and its potential impact on user privacy.
Carrasco clarified that the new disposition specifically outlines the information types accessible to the fiscal authority, providing tranquility to platforms and their users.
Carlos Malanche Flores, the general administrator of Communications and Information Technology at the tax authority, explained that platforms can choose their preferred access mechanism—system, interface, or application.
The tax authority assured representatives that the proposed mechanisms ensure legal and fiscal security, respect user privacy, and facilitate digital platform compliance with fiscal obligations.
Attendees at the meeting included representatives from Meta Platforms, Amazon, TikTok, Mercado Libre, ALAI, DiDi, Rappi, Netflix, AMVO, Walmart, Airbnb, AIA, CANIETI, DIMA, MPA, Alianza in México, and Lalamove.
Key Questions and Answers
- What is the purpose of this new regulation? The Mexican government aims to improve tax collection efficiency and ensure fairness by managing digital platform information more effectively.
- Which platforms are included in the list? The list comprises 270 digital platforms, including streaming services, e-commerce and delivery companies, hospitality and travel services, mobility and social media platforms, software developers, video game creators, and others from various countries.
- What are the concerns regarding this new regulation? Legal experts and human rights organizations, like Article 19, are concerned about potential privacy violations due to the real-time and online access granted to tax authorities.
- How will user privacy be protected? The new disposition specifically outlines the information types accessible to the fiscal authority, ensuring tranquility for platforms and their users.
- What options do digital platforms have regarding data access? Platforms can choose their preferred access mechanism—system, interface, or application—to facilitate compliance with fiscal obligations.
