Odgovorno ugošćavanje u Meksiku
The Airbnb community is incredibly diverse and includes millions of inhabitants from all corners of the globe who are committed to building a world where people of any background can feel welcome no matter how far they are from home. This commitment is supported by two fundamental principles that apply to hosts and guests who use the Airbnb platform: inclusion and respect.
On this page, you'll find important information to keep in mind and share with your guests, as well as guides prepared by expert tax advisors regarding tax payments, as well as safety, prevention, and disaster management best practices.
This information will help you:
- Have tools that help your guests make the most of their stay and the information they need to enjoy a safe stay; and
- Have a general overview of the different laws and regulations that may apply to your particular situation, as well as become familiar with your duties as a host.
We also recommend that hosts do some extra research, as this page may not contain all the available information and cannot be considered tax or legal advice. This page is more of a starting point with regards to taxes. Each person's tax situation is considered when receiving tax advice, so they will need to review the information provided for your specific situation that has not changed recently. We recommend that you get your particular case assessed by a tax advisor and/or accountant.
Table of contents
Tax obligations vary based on each person's situation. So, we recommend that you research your obligations or consult an accountant or tax professional to find out more specific information.
In general, the money you earn as a host on Airbnb is considered income that is subject to different taxes, such as Value Added Tax (VAT), Income Tax (ISR), and Occupancy Tax.
All-individuals must file their annual tax return in April of each year. You can find all the information regarding this tax return on the Tax Administration Service page. It's important to verify your earnings made through Airbnb. You can find this information in your account earnings summary.
Please note that this information is not legal or tax advice, it is simply a starting point to gather more information.
To ensure that your specific situation complies with tax regulations, we recommend having your case assessed by a tax advisor and/or accountant.
General information on tax payments and the new “Tax Regime for Digital Intermediation Services”
As we mentioned, as soon as you include your space on Airbnb as a host, you are responsible to pay your taxes, whether you're an individual or corporation. Value Added Tax (VAT) is reported on a monthly basis and Income Tax (IT) is reported on a monthly and annual basis. So, generally, VAT tax returns require you to report VAT on listings, experiences, and/or adventure that you run through the platform. Annual income tax returns (IT) require you to report earnings on listings, experiences, and/or adventures created through the platform.
Annual income tax returns (IT) of corporations are filed in March and the annual income tax returns (IT) of individuals are normally filed in April.
Please note that, due to the COVID-19 situation, the 2019 annual tax return of individuals was extended until June 30, 2020.
Due to the new tax regime, digital platforms must: (i) collect information from you as indicated by the tax regime and verify that your RFC is valid; (ii) include 16% of VAT (Value Added Tax) in what we charge you for using the platform and issue a corresponding invoice; (iii) make applicable withholdings on Income Tax (ISR) and VAT, and issue a monthly withholding certificates; and (iv) transmit, on a monthly basis, tax and banking details, CURP, and information about transactions made on the platform as required by the tax regime. With your consent, we will process your information as delineated in the new tax regime. Please note that Airbnb will not yet share information and/or withhold any taxes. We will notify you in advance before these activities start.
You can withdraw your consent at any time by deleting your Mexican taxpayer information from your Airbnb Account. To do so:
- Go to your Account
- Select Payments & Payouts
- Scroll to your Taxpayer information section
- Click on the three dots icon next to your Mexico Tax ID and select delete.
Receive an invoice
If you need an invoice to deduct the charge for using the platform and credit your VAT, do the following:
- To add your tax information: Go to Account
- Click Payments & Payouts, and select the Payouts tab
- Scroll down to the Taxpayer Information section
- Click Add International Taxpayer
- Select Mexico
- Fill out the form
- Click Save
By providing your RFC, you'll be able to receive tax compliant invoices from Airbnb.
Please note that your RFC must be entered and validated before the booking , so you can receive the invoice. Once you enter your RFC and it is validated, you won't need to re-enter it, you will receive invoices for all upcoming bookings. Airbnb is unable to change previously issued invoices.
If you don't have a RFC or need to update it, you can go to the Obtain your RFC section.
Obtain your RFC
If you have not completed the process to obtain your Federal Taxpayer Identification Number or need to update it, please see the process here on the official SAT Procedures and Processes website.
If you're already enrolled and have an RFC and need to update your RFC to register the activities that you perform through Airbnb, you'll need to submit the economic activities and obligations update notice “Aviso de actualización de actividades económicas y obligaciones” to the tax authorities.
RFC enrollment guidebook
If you are not registered with the Federal Tax Identification, you can complete a procedure that allows you to register with them and obtain the RFC Tax Identification Card containing the RFC key.
It is free of charge and can be carried out through either of these two options:
In person at any SAT offices (by appointment)
How can I complete the process?
- Schedule an appointment on the SAT Portal (www.sat.gob.mx/home), Mobile SAT or Gob.mx Portal.
- Please go with the paperwork to the SAT office where the appointment was scheduled.
- Hand over the documentation to the authority that will take care of your procedure.
- Receive your Unique RFC Application and Acknowledgement “Solicitud y Acuse único de inscripción en el RFC”.
What documentation do I need to complete the process?
- A Unique Population Registry Key (CURP in Spanish), or in the case of naturalized persons, a naturalization charter, issued by the competent authority duly certified or legalized, or in the case of foreign persons, a current immigration document issued by the competent authority.
- Proof of Address.
- Current Mexican government ID (voter ID, passport, professional ID, driver's license, National Institute of Senior Citizens' ID).
Once you get your RFC, you must request a password. The password is how you access the different applications and services provided by SAT online. The user ID is always your RFC key and your password is an eight-character alphanumeric keyword. Note that the password replaces your signature, and has the same evidentiary value, thus acting as a signature.
Digital pre-registration via the SAT Portal and completion of the procedure in-person at the SAT office
How can I complete the process?
- Enter the Sat Portal (www.sat.gob.mx/home).
- Select the persons mode “Personas”, the RFC procedures section “Tramites RFC” ,expand the RFC Registration “Inscripción al RFC” menu , then click on the option do your registration in the RFC of persons “Realiza tu inscripción en el RFC persona física”, click start “iniciar” to enter.
- Fill in the requested data on the form and print the RFC Pre-Registration Acknowledgement “Acuse de preinscripción al RFC”.
- Schedule an appointment on the SAT Portal (www.sat.gob.mx), SAT Mobile or gob.mx.
- Go with the documentation of the procedure to the SAT office of your choice.
- Give the documentation to the tax authority.
- Receive your RFC Enrollment Request and Acknowledgement “Solicitud y Acuse único de inscripción en el RFC”.
How much documentation do I need to complete the process?
- Print the RFC Pre-Registration Acknowledgement “Acuse de preinscripción al RFC”. The Acknowledgement has a deadline indicated in it to complete the procedure, after that date the procedure will be canceled.
- Current Mexican government ID (voter ID, passport, professional ID, driver's license, National Institute of Senior Citizens' ID).
Once you get your RFC, you must ask for the creations of your password. The password is how you access the different applications and services provided by SAT online. The user ID is always your RFC key and your password is an eight-character alphanumeric keyword. Note that the password replaces your signature, and has the same evidentiary value, thus acting as a signature.
RFC update guidebook and update notice of economic activities and obligations
If you need to update your RFC to register your activities through Airbnb, you can submit the Business and Obligations Update Notice to register those activities, or to unsubscribe the same activities when you stop providing those services.
The following tax systems are applicable to activities carried out through digital platforms:
- Regime for Individuals with Business and Professional Activities “Régimen de las Personas Físicas con Actividades Empresariales y Profesionales” - if you are an individual
- General Regime of Legal Entities “Régimen General de la Ley Personas Morales” - if you are a legal entity
It should be mentioned that the following tax systems are not applicable, from a tax point of view, to activities carried out through digital platforms:
- Tax Incorporation System “Régimen de Incorporación Fiscal”
- Leasing “Régimen de Arrendamiento”
- System for Individuals from Non-Profit Organizations “Régimen de las Personas Morales con Fines no Lucrativos”
The procedure is free of charge and will be carried out on the SAT Portal through these steps:
- Enter the Sat Portal (www.sat.gob.mx/home).
- Select the Person “Persona” mode, the RFC Procedures “ Tramites del RFC” section, expand the Update in RFC “Actualizacion en el RFC” menu, then click on the option File the notice of update of economic activities and obligations “Presenta el aviso de actualización de actividades económicas y obligaciones”, click start “Iniciar” and enter your RFC and password.
- Fill in the requested data on the form and confirm the information.
- Print or save the Tax Situation Update Acknowledgement “Acuse de movimientos de actualización de situación fiscal”.
What do I need to do to be eligible to complete the process?
Have a valid password or signature. You do not need to present any documentation.
Regulations and permits
It's important to make sure you're allowed to share your space. Sometimes, there are restrictions in the leases and co-ownership regulations that do not allow this. Check with a lawyer or local authority to get more information about the regulations, restrictions and obligations that apply in your case.
Contracts and permits
- Sometimes contracts and co-ownership regulations have restrictions against sharing your space.
- It is important that you review any contracts you have signed or contact the building owner or management.
- Depending on the particular circumstances, you may be able to change your contract (subject to the landlord's agreement) to add an addendum to your contract that can clarify any concerns, responsibilities, and liabilities for each party involved.
- If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren't restrictions against sharing your space.
- Help your housemates know what to expect if you share your home.
- You can make a formal housemate agreement with them to outline rights and obligations. The contract may include:
- Things like how often you plan to host, and how you'll ensure guests will follow your house rules; and
- Whether you'll share earnings, among other questions.
Security (for hosts and guests)
We care about the safety of hosts and their guests as one of our top priorities. You can improve your guests’ peace of mind by providing them with instructions with useful information in the event of an emergency and warn them of any possible hazards.
Recommendations from the Mexican government
The Secretariat of Security and Citizen Protection has put together some guidelines on how to prevent kidnapping and travel by private transport, plus how import it is to change your travel routes and on how to report suspicious activities in your surroundings.
The Secretariat recommendations you stroll around the city keeping this in mind:
- Only carry what you need on the street and keep an eye on your belongings.
- Don't talk on a mobile phone in low-lit or crowded areas.
- Always exchange your money at established premises, never on the street.
- If you take a taxi, check that the meter works and request the receipt. Choose official transport when coming from the airport.
- When get have money from an ATM, keep an eye your card and enter your password discretely, plus check your surroundings and do not go out on the street with money in your hands.
- Avoid illegal street trading. Shop in established stores, safeguard your rights and ensure product quality.
- If you are a victim of a crime, please remain calm and dial 911.
Valuable guides and infographics
Also, the following guides contain recommendations from the National Disaster Prevention Center (Cenapred):
- What to do in the event of an earthquake
- How to interpret the volcanic warning light
- What to do in the event of a flood
- What to do in the rainy season
- Protecting yourself from lightning during a thunderstorm
- How to prevent wildfires
- What to do in the event of a fire
- How to participate in drills
- What is a seismic alert and what to do when you hear it
- How to prevent disasters at celebrations
- Safe handling of fireworks
- What to do when there is falling volcanic ash
- What to do before and after a cyclone
- How to prepare yourself for cold weather
- Protecting yourself from UV radiation
- What to do in the subway during an earthquake
- What to do in the event of carbon monoxide
For more information on Cenapred's recommendations, click here for more information.
Emergency contact info
- Include a contact list with the following phone numbers:
- Local emergency services:
- Mexican Red Cross: 065
- National Emergency Service: 911
- Fire department: 068
- Police: 060
- Federal Police: 066
- Location (Locatel): 5658 1111
- Comisión Federal De Electricidad (Federal Electrical Commission): 071
- Federal Highway Emergencies: 074
- Nearest hospital.
- Local Civil Protection
- Local gas leaks
- Local water leaks
- Your contact number.
- A second contact number (in case guests can't reach you).
- Local emergency services:
- Make sure guests know the best way to contact you in case of an emergency.
- You can also communicate with guests using Airbnb's messaging system as a safe alternative.
First aid kit
- Make sure your shared space has a first aid kit and let guests know where it is.
- Check the medicine cabinet regularly to make sure you have everything you need and replace anything that runs out.
- Make sure that you have a clearly marked escape route in the event of a fire or an earthquake.
- Post a map of the route so it’s easy for guests to see.
- According to current regulations, the building management committee is responsible for preparing an emergency plan for accidents, such as fires, earthquakes and the like, which includes measures to take, before, during and after the accident, with a special emphasis on evacuation during fires.
Here you can check out the Civil Protection Guidebook for the Responsible Buyer and Lessor, focused on verifying the building structure's safety.
- Inspect your home to identify any areas where guests might trip or fall.
- Get rid of anything that could pose a danger or clearly indicate them.
- Cover any exposed wires.
- Ensure stairs are safe and have railings.
- Remove or lock up any objects that may be dangerous to your guests.
Here you can review how to create your emergency backpack; an emergency guidebook for people with disabilities, safety for older adults, a General Civil Protection manual and how to create a family civil protection plan.
- When turning on the light or using an electrical appliance, make sure your hands are not damp.
- Never unplug the appliances by pulling their cord, as this can cause a fire.
- Electrical extension cords are dangerous when left in the reach of children.
- Any repair to the electrical installation must be done by a professional.
- Remember not to overload the electrical extensions.
- Make sure all appliances are installed according to manufacturer's instructions.
- In the event of an emergency, choose a meeting spot at a safe distance from your home where your guests can meet after a fire.
Here are also some tips on using and saving electricity, how to familiarize yourself with your billing receipt, and products and services that will help you improve your home's electrical efficiency from the Federal Electricity Commission (CFE)
Proper handling of stationary tanks and gas cylinders
Here are a few tips on preventing accidents when handling gas or fuels in your shared space:
- Move stationary tanks and cylinders away from objects that generate fire or sparks
- Place them on flat surfaces and in well-ventilated areas
- Protect them from possible blows from vehicles and people
- Uses copper pipe in the installation
- Replace valves every 5 years
- Never use plastic hoses
- Do not allow the stationary tank to be filled to more than 80% of its capacity
- Avoid dragging gas cylinders when you need to move them
- Avoid exposing them to sunlight
- Keep them standing up vertically and never turn them over or lie them down
- They must have a pressure regulator
- Do not accept cylinders if there are leaks, valve damage, blows, dents or corrosion
- If your tank is more than 10 years old, have it checked by a specialist.
- Report leaks to 911, your local fire or leak center.
If you smell any type of gas, do the following:
- Do not operate any switch or turn on electrical appliances.
- Do not light matches or use lighters and do not smoke.
- Open doors and windows to keep the space ventilated.
- Close off the gas appliance controls and the shutoff valve.
- Do not reopen the shutoff valve until the faulty installation or appliance has been repaired.
For more information please visit:
- The Guidebook for Safe Handling of Civil Protection LP Gas.
Here are a few tips for preventing fires in your shared space:
- Keep heat-generating spaces like kitchens well-ventilated
- Check to make sure that gas tanks, pipes, hoses, and fittings are in good condition periodically
- In the event of a gas leak, avoid lighting matches and ventilate rooms and turn off the lights
- Keep flammable objects such as sofas or curtains away from heat sources or stoves (1 meter minimum/about 3.2 feet)
- Blow out candles and keep them out of the reach of children when you go out or go to sleep
- Keep matches and lighters out of reach of children
- Before you leave the home or go to bed, make sure that no appliance that can cause a fire is turned on and turn off the gas shutoff valves
- Do not connect multiple electrical appliances to a single outlet
- Keep the electrical installation in good condition
- If you smoke, do not smoke in enclosed areas or where there are flammable products, do not throw cigarette butts anywhere and make sure the cigarette is properly put out
- Keep a sketch of your home in plain view to locate emergency exits and lower-risk areas.
For more information about different types of fires, what a fire is, how to prevent it, types of fire extinguishers, and what to do if a fire is in progress, see the Fire prevention and safety guide from Civil Protection.
- Some guests travel with young family members and need to understand if your place to stay is right for them.
- You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
You can also refer to the Child Safety and Risk Prevention Guide from Civil Protection.
Properly running appliances such as heaters or air conditioning devices are essential, as they can greatly affect your guests' stay. There are lots of ways you can make sure your guests' stay is comfortable:
- Make sure your home is properly ventilated.
- Provide instructions on how to safely use the heater and air conditioning.
- Check that the thermostat is working correctly and make sure that guests know where to find it.
- Regularly service the appliances.
- Set a limit on the number of guests in your shared space to ensure their safety.
- The building management committee may have certain regulations governing this issue.
Part of being a responsible host is helping your guests understand the best way to interact with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
- If your building has common spaces or shared amenities, let guests know the rules for those places in case they wish to use them.
- You can include your house rules on the Additional notes section of Listing details section listing in your Airbnb account.
- Guests usually appreciate it when you share what you expect upfront.
- It's a good idea to let your neighbors know if you're planning to share your space.
- This gives them the chance to let you know if they have any concerns or considerations.
- Explain to your guests in advance that noise can disturb your neighbors.
- If you're concerned that your guests may bother your neighbors during their stay there are several ways you can help prevent excessive noise from occurring:
- Establish a quiet hours policy.
- Check your building's regulations, if applicable. There may be specific regulations in place.
- Don’t allow pets.
- Indicate that your listing isn’t suitable for children or infants.
- Prohibit parties and additional unregistered guests.
- Communicate any parking rules for your building and neighborhood to your guests.
- Review your co-ownership rules to ensure there are no restrictions on pets.
- If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste.
- If necessary, you can also share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
- Always respect your guests' privacy.
- Our rules on surveillance devices clearly state what we expect from our hosts.
- If you don't allow smoking, we suggest posting signs to remind guests.
- If you do allow smoking, be sure to provide ashtrays in designated areas.
- In addition, we suggest you check the regulations of the building or condominium, as there may be restrictions on smoking in public spaces.
Recommendations from the Sub-Secretariat of Tourism
- Tourist Atlas of Mexico
- Ángeles Verdes: tourist info centers in Mexico
- State Tourist Offices in Mexico
You can also find more information on the Visit Mexico website.
Host Guarantee & Host Protection Insurance
- Airbnb’s Host Guarantee and Airbnb’s Host Protection Insurance provide you with basic coverage for listed damages and liabilities.
- Host Guarantee: Every Airbnb host is protected by our $1,000,000 Host Guarantee, which insures every home for up to $1,000,000 in damages to your space. There's no charge for this insurance and it's valid for every booking.
- Host Protection Insurance (HPI): If your guests get hurt or suffer property damage during their stay, our Host Protection insurance protects you with up to a million dollars in liability claims. This insurance is completely free for all hosts on Airbnb.
- More information can be found in the following links: