Mexico: Relief from payments of ticket tax for certain public performances (Mexico City)

Mexico: Relief from payments of ticket tax

A resolution published in Mexico City’s official gazette on 24 September 2020 provides relief in the form of a partial exemption on the tax imposed on public performances, through 31 December 2020.


Taxpayers seeking to take advantage of this tax relief must follow certain procedures that are based, in part, on the number of spectators.

  • The tax relief for events with up to 100 spectators who attended public performances in cultural spaces and theaters may be fully exempt from the tax.
  • For events with up to 2,499 spectators, the relief for eligible performances will be 95% of the tax.

Certain documentary evidence must be presented, such as the number of tickets sold. The relief is available from payment of the tax on public entertainment during the months of January, February, March, April, May, June, July, and August 2020.

Read a September 2020 report (Spanish) prepared by the KPMG member firm in Mexico

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