In the Resico, taxpayers with income of up to 2.5 million pesos have an income tax rate (ISR) of between 1 and 2.5%.
The tax authority recalled that taxpayers who can access this regime are those who carry out the following activities:
Businesses and professionals such as mechanical workshops, printers, restaurants, cafeterias, economic kitchens, canteens, bars, grocery stores, sundries, mini-supermarkets, schools, nurseries, hardware stores and spare parts; in addition to lawyers, accountants, doctors, dentists, among other professional services.
Use or enjoyment of real estate, that is, rental of apartments, houses and commercial premises.
Agricultural, livestock, forestry and fishing activities (AGAPES).
They can also receive extra income from salaries and interest, as long as the total does not exceed 3.5 million pesos.
