Tulum

State taxpayer registry

A host must sign up in the State Taxpayer Registry (REC) and get a Constancia de Obligaciones Fiscales Estatales for each property.[1] The law defines a host as a person or company that provides lodging in property they own, possess or manage, through a technology or digital platform.[1]

How to register

Registration in the REC is free, and its legal basis is Article 24 of the state Tax Code.[2] Documents depend on your status: a valid ID and your federal tax status certificate (CSF) for an individual without a business, and also an e.firma if you have a business.[2]

State tourism platform

Hosts must also sign up in the State Tourism Services Platform that the state tourism law sets out.[1]

National tourism registry

The state tourism site says individuals and companies that offer tourism services register in the National Tourism Registry (RNT), lists lodging among the provider types, and says the process is free.[3] You need a Llave MX user account to start it.[3] You upload a lease or property deed, an official ID, proof of the tourism activity and a signed RNT form, plus proof of tax status if you're an individual.[3]

Show the tax separately

The lodging tax must be determined, withheld and paid expressly and separately, and it is never part of the price of the service.[1]

What is taxed

Only the stay counts, not food and related services.[1] If your price bundles meals, transport or similar services, the base is the lodging amount alone, and with no breakdown the base is at least 60% of the total, unless you prove otherwise before the monthly payment date.[1]

Extra charges

Additional fees must be shown on the booking platform and, where it applies, in places guests can see.[1]

Cancellations and discounts

If you cancel a booking or give a discount or bonus, you can offset the amount against future monthly payments, as long as the tax you withheld is expressly cancelled or refunded.[1]

Several properties

With two or more establishments in the state, you file one monthly declaration with the state collection office for your tax domicile that lists how many there are, where they are and the income from each.[1] Each establishment keeps copies of the monthly declarations for the authority to inspect.[1]

State lodging tax

The tax is 5% of the billed or contracted value, and 6% for apartments, houses and villas, in whole or in part.[1]

When it accrues

The tax accrues when the guest pays for the stay, including deposits and advances.[1]

Who pays and who withholds

The tax falls on whoever pays for the lodging, and the provider must determine, withhold and pay it.[1] When a booking platform charges the guest, the platform does it instead.[1]

Due date

Pay by the 10th of the month after the tax accrued, through the electronic forms the state tax agency (SATQ) authorizes, and you still file when nothing is due.[1]

Booking platforms

Platforms that act as intermediaries must register as withholders and name a legal representative with an address in Quintana Roo.[1]

Host registry

A platform that collects payment must give the state finance ministry its registry of hosts, following the ministry's rules.[1] The registry lists each host's name, nationality, tax number, proof of address, contacts, platform name, opening date and tax certificate.[1] The platform gives each host a certificate that it did so, valid for three calendar years.[1]

Monthly reports

Hosts who collect the tax must also report their cash, check and transfer income from stays to the state each month, by the 10th of the following month.[1]

Corrections and surcharges

You can file a corrected declaration up to three times, unless the authority has started a verification.[1] Amounts you still owe carry surcharges and updates under the state Tax Code.[1]

Fines

The state Tax Code complements the lodging tax law, and the law sets no fine amounts of its own.[1]