Se publicó en el DOF la lista actualizada del Padrón de Plataformas Digitales.
Ayer se publicó en el Diario Oficial de la Federación (DOF) el Oficio 700-04-00-00-00-2021-302 por el que se da a conocer listado de Prestadores de Servicios Digitales Inscritos en el Registro Federal de Contribuyentes, en términos del Artículo 18-D, fracción I de la Ley del Impuesto al Valor Agregado vigente.
Como explica Fiscalia, la Ley del IVA y el Régimen de Plataformas Digitales establecen que los residentes en el extranjero sin establecimiento permanente en México que proporcionen servicios digitales a receptores ubicados en territorio nacional están obligados a inscribirse en el Registro Federal de Contribuyentes (RFC).
La autoridad fiscal debe publicar una lista de los residentes en el extranjero que se encuentren registrados en el RFC.
En el oficio publicado ayer, se actualizó la lista de prestadores de servicios digitales inscritos en el RFC. El listado incluye 120 residentes en el extranjero; de estos, se añadieron 11 nuevos y se eliminó uno.
Los 11 nuevos
| Escuela De Cocina Oü | Escuela De Cocina Oü |
ECO200605G7A |
|
Fiverr Inernational Ltd.
|
FIL100429FUA | |
| Klab Inc. | KIN000801PT3 | |
| Open Education Llc | OEL101230JC7 | |
| Project Management Institute, INC. |
Project Management Institute, INC. |
PMI690916FG6 |
|
Refinitiv Transaction Services
Limited |
RTS870113C71 | |
|
Refinitiv Transaction Services
Pte. Ltd. |
RTS990522VC2 | |
| Stockx Llc | Stockx Llc | SLC150622926 |
| Syngenta Agro Ag | Syngenta Agro | SAA450711IXA |
| Wiser Educacao S.A. | Wiser Educacao S.A. | WES970620755 |
|
Internationaal Belasting
Documentatie Bureau Sin Tipo De Sociedad |
IBD400319SYA |
El eliminado
| Denominación o razón social | Nombre comercial | RFC |
| Expedia, INC. | Expedia | EIN131115UE7 |
La lista completa
| No. | Denominación o razón social | Nombre comercial | RFC |
| 1 | Arvato Digital Services LLC | Arvato Digital Services LLC |
ADS071005BB5 |
| 2 |
Amazon.Com.Ca, INC.
|
AIN001129CD5 | |
| 3 | Acamica, INC | Acamica | AIN1401026A0 |
| 4 | Alexa Internet | Alexa Internet | AIN970501J32 |
| 5 | Ancestry Ireland Unlimited Company |
Ancestry Ireland Unlimited Company |
AIU1109065Z7 |
| 6 | Airbnb Ireland Unlimited Company |
Airbnb Ireland Unlimited Company |
AIU120412G29 |
| 7 | Avenu Learning LLC | Avenu Learning LLC | ALL190503L98 |
| 8 | Acorn Media Group, INC. | Acorn Media Group, INC. |
AMG840410K2A |
| 9 | Amazon Mexico Services, Inc. | Amazon Mexico Services, INC. |
AMS130507JI3 |
| 10 | Amazon Services Europe S.A R.L. |
Amazon Services Europe S.A R.L. |
ASE030509UJ6 |
| 11 | Amazon Services International, INC. |
Amazon Services International, INC. |
ASI030624312 |
| 12 | Adobe INC. | ASI980914J25 | |
| 13 | Amazon.com Services LLC | Amazon.com Services LLC |
ASL020118JS5 |
| 14 | Apple Services Latam LLC | Apple | ASL1908207Z2 |
| 15 | Booking.Com B.V. | Booking.Com B.V. | BBV9706235T7 |
| 16 | Blizzard Entertainment, INC. | Blizzard Entertainment, INC. |
BEI041203EC2 |
| 17 | Bloomberg Finance L.P. | Bloomberg Finance L.P. |
BFL070605UE0 |
| 18 | Bloomberg L.P. | Bloomberg L.P. | BLP861208T34 |
| 19 | Bolt Operations Oü | Bolt Operations Oü | BOO180725AZ1 |
| 20 | 102111714 Saskatchewan INC | Md Canada Wellness Solutions |
CDM200916477 |
| 21 | Caterpillar Digital Services & Solutions Sarl |
Cdss | CDS971223NU8 |
| 22 | Cambridge Institute Group, Sl | Helloenglish.Mx | CIG090128U62 |
| 23 | Contextlogic INC. | Wish | CIN1006253I4 |
| 24 | Coursera, INC. | Coursera, INC. | CIN111007CZ8 |
| 25 | Msci Limited | Msci Limited | COL0008171T0 |
| 26 | Coupa Software Incorporated | Coupa Software Incorporated |
CSI0602176E2 |
| 27 | Claro Video, LLC | Claro Video | CVL0609272C7 |
| 28 | Doubleverify INC. | Doubleverify INC. | DIN080527878 |
| 29 | Domestika, INC | DIN1712202P4 | |
| 30 | Dazn Limited | Dazn Limited | DLI1507065WA |
| 31 | Dgnet LTD. | Dgnet LTD. | DLT9810057Q4 |
| 32 | Didi Mobility Information Technology Pte. LTD |
Didi Mobility Information Technology Pte. LTD |
DMI1712045J9 |
| 33 | Digital River Ireland Limited | Digital River Ireland Limited |
DRI050802ADA |
| 34 | Escuela De Cocina Oü | Escuela De Cocina Oü |
ECO200605G7A |
| 35 | Etsy, INC. | EIN060214DZ7 | |
| 36 | Expedia, INC. | Expedia | EIN131115UE7 |
| 37 | Expedia Lodging Partner Services Sarl |
Expedia Lodging Partner Services Sarl |
ELP091201J49 |
| 38 | Ebay Marketplaces Gmbh | Ebay Marketplaces Gmbh |
EMG1611031N6 |
| 39 | Ea Swiss Sarl | Ea Swiss Sarl | ESS191121QX3 |
| 40 | Fender Digital LLC | Fender Digital LLC | FDL151231HH2 |
| 41 | Funimation Global Group, LLC | Funimation Global Group, LLC |
FGG000901J50 |
| 42 |
Fiverr Inernational Ltd.
|
FIL100429FUA | |
| 43 | Freelancer International Pty LTD |
Freelancer International Pty LTD |
FIP090108JQ2 |
| 44 | Facebook Payments International Limited |
Facebook Payments International Limited |
FPI110310M26 |
| 45 | Fitch Solutions, INC. | Fitch Solutions, INC. | FSI970930EQ1 |
| 46 | Facebook Technologies Ireland Limited |
Facebook Technologies Ireland Limited |
FTI141010SU2 |
| 47 | Getabstract Ag | Getabstract Ag | GAG991018M63 |
| 48 | Gameforge 4D Gmbh | Gameforge | GDG041109A45 |
| 49 | Google LLC | Google LLC | GLC021022EZ9 |
| 50 | Humble Bundle, INC. | Humble Bundle, INC | HBI101124BW0 |
| 51 | Harvard Business School Publishing Corporation |
Harvard Business School Publishing Corporation |
HBS930104RU6 |
| 52 | Hotmart B.V. | Hotmart B.V. | HBV140327SE4 |
| 53 | Hbo Digital Latin America LLC | Hbo Digital Latin America LLC |
HDL170310NP7 |
| 54 | Homeaway.Com, INC. | Homeaway.Com, INC. |
HIN050121KJ5 |
| 55 | Humor Rainbow, INC. | Humor Rainbow, INC. |
HRI030530E38 |
| 56 | Huawei Services (Hong Kong) Co., Limited |
Huawei Services (Hong Kong) Co., Limited |
HSH1004271Z0 |
| 57 | Habitissimo, S.L.U. | Habitissimo, S.L.U. | HSL090504K80 |
| 58 |
Internationaal Belasting
Documentatie Bureau Sin Tipo De Sociedad |
IBD400319SYA | |
| 59 | Imdb.Com, INC. | Imdb.Com, INC. | IIN071205L63 |
| 60 | Klab Inc. | KIN000801PT3 | |
| 61 | Linkedin Ireland Unlimited Company |
LIU091111UIA | |
| 62 | Latam Streamco INC. | Latam Streamco INC. | LSI1803076W6 |
| 63 | Microsoft Corporation | Microsoft Corporation | MCO091123MR8 |
| 64 | Msci Esg Research (Uk) Limited |
Msci Esg Research (Uk) Limited |
MER1312111T6 |
| 65 | Match Group, Llc. | Match Group, Llc. | MGL070625931 |
| 66 | Match.Com Global Services Limited |
Match.Com Global Services Limited |
MGS090130S22 |
| 67 | The Mind Hub Company, S.L. | The Mind Hub Company, S.L. |
MHC190614CM6 |
| 68 |
Match.Com Latam Limited
|
MLL201221RJ5 | |
| 69 | Myheritage LTD | Myheritage LTD | MLT030519II2 |
| 70 | Massive Media Match | Massive Media Match Nv |
MMM130731AS8 |
| 71 | Mypengo Mobile USA INC | Mypengo Mobile Usa Inc |
MMU050303K38 |
| 72 | Mtv Networks Latin America INC. |
Mtv Networks Latin America INC. |
MNL930329QN3 |
| 73 | Moco Studios Private Limited | Moco Studios Private Limited |
MSP1712191HA |
| 74 | Majestic Solutions, S.L. | Majestic Solutions, S.L. |
MSS1504274Z2 |
| 75 | Nintendo Of America INC. | Nintendo Of America INC. |
NAI820223GR3 |
| 76 | Nutanix, INC. | Nutanix, INC. | NIN090922657 |
| 77 | Ncs Pearson, INC. | Ncs Pearson, INC. | NPI620328DP8 |
| 78 | Nba Properties, INC. | Nba Properties, INC. | NPI670830GU1 |
| 79 | Open Education Llc | OEL101230JC7 | |
| 80 | Ookla, LLC | Ookla, LLC | OLC040818269 |
| 81 | Overtier Operations | Overtier | OOP170215BQ2 |
| 82 |
Prodigios Interactivos, S.A.
|
PIS0002035B0 | |
| 83 | Project Management Institute, INC. |
Project Management Institute, INC. |
PMI690916FG6 |
| 84 |
Plentyoffish Media ULC
|
PMU160101NZ9 | |
| 85 | Quinco & Cie Inc. | QAC990916LC6 | |
| 86 | Qwst Tecnologia E Pesquisa S.A. |
Qwst Tecnologia E Pesquisa S.A. |
QTP010305P69 |
| 87 | Riot Games, INC. | Riot Games, INC. | RGI060509CE2 |
| 88 | Roku, INC. | Roku, INC. | RIN080201H69 |
| 89 | Royaltystat LLC | Royaltystat LLC | RLC000202Q66 |
| 90 | Rebuilding Technology Pte. LTD |
Rebuilding Technology Pte. LTD |
RTP181221NE7 |
| 91 |
Refinitiv Transaction Services
Limited |
RTS870113C71 | |
| 92 |
Refinitiv Transaction Services
Pte. Ltd. |
RTS990522VC2 | |
| 93 | Syngenta Agro Ag | Syngenta Agro | SAA450711IXA |
| 94 | Spotify Ab | Spotify Ab | SAB060412Q81 |
| 95 | Sportradar Ag | Sportradar Ag | SAG070131B32 |
| 96 | Socialbakers A.S. | Socialbakers A.S. | SAS100414QU4 |
| 97 |
Starzplay Direct Us, LLC
|
SDU190401TZ9 | |
| 98 | Samsung Electronics Co., LTD | Samsung Electronics Co., LTD |
SEC681230LD9 |
| 99 | S&P Global INC | S&P Global INC | SGI160427JU7 |
| 100 | S&P Global Market Intelligence LLC |
S&P Global Market Intelligence INC |
SGM151116FN1 |
| 101 | Sony Interactive Entertainment LLC |
Sony Interactive Entertainment LLC |
SIE180319BC8 |
| 102 | Streamray INC. | Streamray INC. | SIN99040794A |
| 103 | Stockx Llc | Stockx Llc | SLC150622926 |
| 104 | S&P Opco, LLC | S&P Opco, LLC | SOL120629CC4 |
| 105 | Social Online Payments Limited |
Social Online Payments Limited |
SOP110313V65 |
| 106 | Slack Technologies Limited | Slack Technologies Limited |
STL150227VB9 |
| 107 | Truvalia Global Classifieds Ood |
“Truvalia Global Classifieds” Ood |
TGC201002EI6 |
| 108 | Twitch Interactive, INC. | Twitch Interactive, INC. |
TII0609186MA |
| 109 | Twitter, INC. | Twitter, INC. | TIN070419929 |
| 110 | Uber B.V. | Uber B.V. | UBV121024TN8 |
| 111 | Uber Motorbike B.V. | Uber Motorbike B.V. | UMB160114PN6 |
| 112 | Unity Technologies Aps | Unity Technologies Aps |
UTA0706304G7 |
| 113 | Vorwerk International & Co. Kmg |
Vorwerk | VIA950721IH2 |
| 114 | Verticales Intercom, Sociedad Limitada |
Verticales Intercom, Sociedad Limitada |
VIL071126SJ6 |
| 115 | Various, INC. | Various, INC. | VIN9802107J4 |
| 116 | Wiser Educacao S.A. | Wiser Educacao S.A. | WES970620755 |
| 117 | Wix.Com LTD. | Wix | WLT061005SK7 |
| 118 | Zwift, INC. | Zwift, INC. | ZIN1607014X5 |
| 119 | Zeptolab Uk Limited | Zeptolab Uk Limited | ZUL1101148LA |
| 120 | Zoom Video Communications, INC. |
Zoom Video Communications, INC |
ZVC110421C76 |
Con información de Fiscalia
https://www.fiscalia.com/publicaciones/16251
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