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Mexico's Supreme Court upholds rule requiring crowdfunding platforms to withhold income tax on interest paid to investors

The full court unanimously denied a challenge to SAT rule 3.16.13. If you invest through these platforms, the tax is deducted before you receive your interest.

By Miguel Díaz Miró · Responsible editor ·
Facade of Mexico's Supreme Court building

The full bench of Mexico's Supreme Court (SCJN) ruled unanimously at its Oct. 28 session that collective financing platforms —known as crowdfunding— must withhold income tax (ISR) on the interest they pay to investors and remit it to the Tax Administration Service (SAT).

The Court denied the amparo challenge filed by Grupo Finansiell, the company behind the Doopla platform, against rule 3.16.13 of the Second Resolution of Amendments to the 2024 Miscellaneous Tax Resolution, published Oct. 11, 2024. The ruling was drafted by Justice Lenia Batres Guadarrama. The company also challenged rule 4.1.12, on VAT withholding for certain transactions.

Each side's arguments

The company argued that the SAT used an administrative rule to create an obligation that the law does not establish. The Court disagreed: the withholding obligation is already set out in the Income Tax Law, and the SAT rule only specifies that these platforms must fulfill it on behalf of their clients.

What it means for your money

Collective financing institutions are online platforms that connect people who want to invest with businesses or individuals seeking a loan; they are regulated under Mexico's Fintech Law and supervised by the National Banking and Securities Commission (CNBV).

The ruling confirms the current system: if you invest through one of these platforms, the income tax on your interest is deducted before you are paid, much like banks do with returns on savings accounts or fixed-term deposits.

What to do if you invest from Cancún:

  1. Check your account statements: they should show the nominal interest earned and the tax withheld.
  2. Request your withholding certificate from the platform; you will need it if you file an annual tax return.
  3. Make sure the platform is authorized: check the CNBV registry of supervised entities before investing; an unauthorized platform does not offer the same regulatory safeguards.
  4. If you are unsure how to report this interest, contact the SAT —which this week is running mobile offices in 21 states, including Quintana Roo— or an accountant.

The ruling does not create a new tax or change the rate: it confirms who is responsible for withholding it.

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