Once we have made the decision to investit is also important to consider the payment of taxes that we must comply with, as long as these generate capital gains and that they must be covered at the SAT (Service tax administration).
There are different ways to do the tax paymentsand this will depend on our investment, whether in fixed or variable income vehicles.
When we talk about fixed income investments, it means that we have lent our money through Cetes (Certificates from the Federation Treasury) either debt, corporate or government bonds. Pablo Bernal, director of the Estate Segment for Vanguard Latin America, explained that the Financial intermediaries They make a provisional withholding on the capital invested every time a profit is obtained. payment of interest or principal.
“For 2024, this withholding is 0.50 percent annually on el capital invested, although it is updated every year. It should be noted that this withholding can be offset against the final taxin which the real interests received in the fiscal year must be accumulated to the total income of the individualwhich are taxed at the natural person rate corresponding to their income level, according to the ISR,” explained the specialist.
In the investments in variable income returns are generated before a rise in stock price or through the dividend payment.
In this case, Bernal highlighted that dividend income causes a definitive withholding by the Financial intermediaries of 10 percent on the amount received, in addition, they must be accumulated to the total of the income of the individual and are taxed at ISR rate correspondent.
Meanwhile, “the capital gains from the sale of shares on the stock market They are taxed at a rate of 10 percent. It should be noted that this tax must be paid when the transaction is actually carried out. revenuethat is, when the instrument is sold with a capital gain,” he added.
Some exceptions
Leonardo Castillo, Product Manager at Fintual, pointed out that there are some investments that may be exempt from these mandatory payments, as they are accounts with tax incentivesas are the personal retirement plans (PPR) or the accounts special savings (CEA).
Furthermore, he pointed out that some Financial intermediaries can help investors with these withholdings.
The treasury matters
- He paying taxes on investments This is when they generate capital gains.
- The investments in variable income They are taxed at a rate of 10%.
- Some investments are exempt from these payments.
