Failure to comply may result in significant tax and labor consequences for both service providers and contracting companies.<\/p>\n
<\/p>\n
REPSE: Where Most Compliance Issues Still Occur<\/h3>\n
One of the reform’s fundamental pillars is the Registro de Prestadoras de Servicios Especializados u Obras Especializadas (REPSE)<\/strong>.<\/p>\n Any company providing specialized services must maintain a valid REPSE registration and renew it every three years.<\/p>\n In practice, the most common compliance failures continue to include:<\/p>\n Under these circumstances, the contracting company may lose the ability to deduct the related expenses for income tax purposes and may also lose the right to claim the corresponding VAT credits.<\/p>\n <\/p>\n One of the least understood aspects of the reform is the mandatory four-month information exchange between the service provider and the client.<\/p>\n The service provider must demonstrate compliance with its tax, labor, social security, and Infonavit<\/strong> obligations concerning the employees assigned to provide the services.<\/p>\n The contracting company, in turn, must:<\/p>\n This is not simply an administrative procedure.<\/p>\n It is an essential requirement for preserving the tax benefits associated with specialized services.<\/p>\n <\/p>\n Many businesses mistakenly believe that services provided between companies within the same corporate group are exempt from these obligations.<\/p>\n They are not.<\/p>\n Intragroup arrangements must also comply with the outsourcing reform whenever specialized services are involved.<\/p>\n This requires properly documenting the transactions, structuring the agreements correctly, and maintaining a valid REPSE registration whenever applicable.<\/p>\n <\/p>\n Since the reform took effect, the SAT<\/strong> has expanded its audit and enforcement capabilities through:<\/p>\n The tax authority has made its position clear: responsibility for verifying compliance does not rest solely with the service provider, but also with the company receiving the services.<\/p>\n <\/p>\n If your company has not recently reviewed its specialized outsourcing arrangements, now may be the right time.<\/p>\n Key areas to evaluate include:<\/p>\n A proactive review can reduce tax risks, strengthen compliance, and provide greater certainty in the event of a future tax audit.<\/p>\n When Mexico\u2019s outsourcing reform came into effect in April 2021, it fundamentally transformed the country̵ […]<\/p>\n","protected":false},"author":3,"featured_media":7136,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"REPSE and Specialized Services: Compliance Mistakes That Continue to Cost Companies.","_seopress_titles_desc":"Learn about the key compliance risks under Mexico\u2019s outsourcing reform, REPSE requirements, and practical steps to strengthen your company\u2019s tax and labor compliance.","_seopress_robots_index":"","footnotes":""},"categories":[81],"tags":[],"class_list":["post-7141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-posts-ja"],"_links":{"self":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/7141","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/comments?post=7141"}],"version-history":[{"count":0,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/7141\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/media\/7136"}],"wp:attachment":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/media?parent=7141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/categories?post=7141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/tags?post=7141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
The Requirement Many Companies Still Overlook<\/h3>\n
\n
Corporate Groups Must Also Comply<\/h3>\n
The SAT Continues to Strengthen Enforcement<\/h3>\n
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The Right Time to Review Your Compliance<\/h3>\n
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