On December 23, 2022, Decree number 030 was published in the Official Gazette of the State of Quintana Roo, amending and adding several provisions of the Quintana Roo Lodging Tax Law (the "Decree").

As a result of this amendment, those individuals or legal entities that provide lodging services in real estate owned, possessed or administered by them, whether totally or partially, permanently or temporarily, through digital platforms, and that are considered hosts in the state of Quintana Roo, must withhold and pay the tax of the persons that hires their accommodation services at a rate of 6%, and must provide proof of their withholding.

Therefore, as of April 1, 2023, the lodging tax payable by providers of accommodation services through digital platforms will be calculated by applying a 6% rate on the invoiced value -compared to the 5% rate that the traditional hotel sector must apply-, which implies an increase of 100% of the rate established prior to the amendment and a difference of 20% with respect to the tax payable by providers of the same type of services that are not offered through digital platforms.

The date of payment of the tax was also modified in order for lodging service providers to pay the tax withholdings made through definitive monthly payments, no later than the 10th day of the month following their accrual, which must be done as of January 2023.

Furthermore, the Decree incorporates the obligation of the digital platforms that intervene in the collection of the fees for the accommodation services, to register in the State Registry of Taxpayers, obtain the retainer operating liscense and provide to the Ministry of Finance and Planning of the Government of the State of Quintana Roo, its list of hosts to corroborate its registration, which must contain: (i) name or corporate name; (ii) Federal Taxpayer Registry; (iii) proof of address; (iv) telephone numbers; (v) name of the platform; (vi) opening date; and (vii) operating license. i) nombre o denominación social; ii) Registro Federal de Contribuyentes; iii) comprobante de domicilio; iv) números telefónicos; v) denominación de la plataforma; vi) fecha de apertura; y vii) licencia de funcionamiento.

The Decree also clarifies that in the cases in which the payment is made through these digital platforms, these will be required to withhold and pay the corresponding lofging tax, as well as to issue in favor of the host, proof of compliance.

The Decree establishes harsh measures for the sector of accommodation services provided through digital platforms, which violates the provisions of the Political Constitution of the United Mexican States; therefore, it is possible to file an amparo procedure in order to challenge the unconstitutionality of the Decree.

Even though the economic effect of the amendment could be effective as of April 2023, the filing of the aforementioned means of defense is suggested to be made before January 21, 2023 in order to avoid unnecessary contingencies.