On March 30, the government of Nuevo León, to support businesses during the COVID-19 pandemic, announced a Payroll Tax exemption during the months of March, April, and May of the 2020 fiscal year.  

Whom it applies to:

• Individuals or legal entities that have up to 10 employees and a gross annual income of less than 4 million pesos (2019 fiscal year).

• It applies similarly to: restaurants, bar-restaurants, hotels, casinos, movie theatres, bars, theatres, gymnasiums, and recreational services.

How to apply:

Those taxpayers who wish to receive a benefit must fill out an application through the Electronic Treasury of the Government of Nuevo León.

Link: https://egobierno.nl.gob.mx/egob/

*It is worth mentioning that these companies will be obligated to file their Payroll Tax return before the 17th of every April, May, and June.  

Requirements:

• The aforementioned companies must be up to date in their Payroll Tax payments and have no tax debt or any procedure derived from said tax.
• Companies during the months of March, April, and May must retain their workforce from February 2020 on.
• It does not apply to newly formed companies.

Please do not hesitate to contact us if you have any questions in this regard.