The Law establishes that mead and its products derived from its fermentation “are exempt from the payment of the Tax”, despite the fact that pulque contains a certain degree of alcohol, 4%.
Although alcoholic beverages are subject to the payment of the Special Tax on Production and Services (IEPS), pulque was free of this tax because it is a product obtained from the fermentation of mead.
This was clarified by the Tax Administration Service (SAT), when resolving the consultation of a taxpayer dedicated to the production and packaging of mead and pulque through the website.
The question arose because it made a sale of 13 boxes of pulque in its natural flavors, mango, coconut, guava, pineapple, celery, cactus, oatmeal, pine nut, passion fruit, pina colada, blueberry and grape on September 3, 2019.
“It has no obligation to withhold, declare or pay the Special Tax on Production and Services, this because of the characteristics of the product is exempt from payment”, in accordance with Article 8 of the Law of the IEPS, the agency responded.
The Law establishes that mead and its products derived from its fermentation “are exempt from the payment of the Tax”, despite the fact that pulque contains a certain degree of alcohol, 4%.
Source: notimex, forbes mx
The Mazatlan Post
