Más plataformas digitales extranjeras ya están en el RFC

Se publicó en el DOF la lista actualizada del Padrón de Plataformas Digitales.

10 septiembre, 2021

Ayer se publicó en el Diario Oficial de la Federación (DOF) el Oficio 700-04-00-00-00-2021-302 por el que se da a conocer listado de Prestadores de Servicios Digitales Inscritos en el Registro Federal de Contribuyentes, en términos del Artículo 18-D, fracción I de la Ley del Impuesto al Valor Agregado vigente.

Como explica Fiscalia, la Ley del IVA y el Régimen de Plataformas Digitales establecen que los residentes en el extranjero sin establecimiento permanente en México que proporcionen servicios digitales a receptores ubicados en territorio nacional están obligados a inscribirse en el Registro Federal de Contribuyentes (RFC).

La autoridad fiscal debe publicar una lista de los residentes en el extranjero que se encuentren registrados en el RFC.

En el oficio publicado ayer, se actualizó la lista de prestadores de servicios digitales inscritos en el RFC. El listado incluye 120 residentes en el extranjero; de estos, se añadieron 11 nuevos y se eliminó uno.

Los 11 nuevos

Escuela De Cocina Oü	Escuela De Cocina Oü	ECO200605G7A
Fiverr Inernational Ltd.		FIL100429FUA
Klab Inc.		KIN000801PT3
Open Education Llc		OEL101230JC7
Project Management Institute, INC.	Project Management Institute, INC.	PMI690916FG6
Refinitiv Transaction Services Limited		RTS870113C71
Refinitiv Transaction Services Pte. Ltd.		RTS990522VC2
Stockx Llc	Stockx Llc	SLC150622926
Syngenta Agro Ag	Syngenta Agro	SAA450711IXA
Wiser Educacao S.A.	Wiser Educacao S.A.	WES970620755
Internationaal Belasting Documentatie Bureau Sin Tipo De Sociedad		IBD400319SYA

El eliminado

Denominación o razón social	Nombre comercial	RFC
Expedia, INC.	Expedia	EIN131115UE7

La lista completa

No.	Denominación o razón social	Nombre comercial	RFC
1	Arvato Digital Services LLC	Arvato Digital Services LLC	ADS071005BB5
2	Amazon.Com.Ca, INC.		AIN001129CD5
3	Acamica, INC	Acamica	AIN1401026A0
4	Alexa Internet	Alexa Internet	AIN970501J32
5	Ancestry Ireland Unlimited Company	Ancestry Ireland Unlimited Company	AIU1109065Z7
6	Airbnb Ireland Unlimited Company	Airbnb Ireland Unlimited Company	AIU120412G29
7	Avenu Learning LLC	Avenu Learning LLC	ALL190503L98
8	Acorn Media Group, INC.	Acorn Media Group, INC.	AMG840410K2A
9	Amazon Mexico Services, Inc.	Amazon Mexico Services, INC.	AMS130507JI3
10	Amazon Services Europe S.A R.L.	Amazon Services Europe S.A R.L.	ASE030509UJ6
11	Amazon Services International, INC.	Amazon Services International, INC.	ASI030624312
12	Adobe INC.		ASI980914J25
13	Amazon.com Services LLC	Amazon.com Services LLC	ASL020118JS5
14	Apple Services Latam LLC	Apple	ASL1908207Z2
15	Booking.Com B.V.	Booking.Com B.V.	BBV9706235T7
16	Blizzard Entertainment, INC.	Blizzard Entertainment, INC.	BEI041203EC2
17	Bloomberg Finance L.P.	Bloomberg Finance L.P.	BFL070605UE0
18	Bloomberg L.P.	Bloomberg L.P.	BLP861208T34
19	Bolt Operations Oü	Bolt Operations Oü	BOO180725AZ1
20	102111714 Saskatchewan INC	Md Canada Wellness Solutions	CDM200916477
21	Caterpillar Digital Services & Solutions Sarl	Cdss	CDS971223NU8
22	Cambridge Institute Group, Sl	Helloenglish.Mx	CIG090128U62
23	Contextlogic INC.	Wish	CIN1006253I4
24	Coursera, INC.	Coursera, INC.	CIN111007CZ8
25	Msci Limited	Msci Limited	COL0008171T0
26	Coupa Software Incorporated	Coupa Software Incorporated	CSI0602176E2
27	Claro Video, LLC	Claro Video	CVL0609272C7
28	Doubleverify INC.	Doubleverify INC.	DIN080527878
29	Domestika, INC		DIN1712202P4
30	Dazn Limited	Dazn Limited	DLI1507065WA
31	Dgnet LTD.	Dgnet LTD.	DLT9810057Q4
32	Didi Mobility Information Technology Pte. LTD	Didi Mobility Information Technology Pte. LTD	DMI1712045J9
33	Digital River Ireland Limited	Digital River Ireland Limited	DRI050802ADA
34	Escuela De Cocina Oü	Escuela De Cocina Oü	ECO200605G7A
35	Etsy, INC.		EIN060214DZ7
36	Expedia, INC.	Expedia	EIN131115UE7
37	Expedia Lodging Partner Services Sarl	Expedia Lodging Partner Services Sarl	ELP091201J49
38	Ebay Marketplaces Gmbh	Ebay Marketplaces Gmbh	EMG1611031N6
39	Ea Swiss Sarl	Ea Swiss Sarl	ESS191121QX3
40	Fender Digital LLC	Fender Digital LLC	FDL151231HH2
41	Funimation Global Group, LLC	Funimation Global Group, LLC	FGG000901J50
42	Fiverr Inernational Ltd.		FIL100429FUA
43	Freelancer International Pty LTD	Freelancer International Pty LTD	FIP090108JQ2
44	Facebook Payments International Limited	Facebook Payments International Limited	FPI110310M26
45	Fitch Solutions, INC.	Fitch Solutions, INC.	FSI970930EQ1
46	Facebook Technologies Ireland Limited	Facebook Technologies Ireland Limited	FTI141010SU2
47	Getabstract Ag	Getabstract Ag	GAG991018M63
48	Gameforge 4D Gmbh	Gameforge	GDG041109A45
49	Google LLC	Google LLC	GLC021022EZ9
50	Humble Bundle, INC.	Humble Bundle, INC	HBI101124BW0
51	Harvard Business School Publishing Corporation	Harvard Business School Publishing Corporation	HBS930104RU6
52	Hotmart B.V.	Hotmart B.V.	HBV140327SE4
53	Hbo Digital Latin America LLC	Hbo Digital Latin America LLC	HDL170310NP7
54	Homeaway.Com, INC.	Homeaway.Com, INC.	HIN050121KJ5
55	Humor Rainbow, INC.	Humor Rainbow, INC.	HRI030530E38
56	Huawei Services (Hong Kong) Co., Limited	Huawei Services (Hong Kong) Co., Limited	HSH1004271Z0
57	Habitissimo, S.L.U.	Habitissimo, S.L.U.	HSL090504K80
58	Internationaal Belasting Documentatie Bureau Sin Tipo De Sociedad		IBD400319SYA
59	Imdb.Com, INC.	Imdb.Com, INC.	IIN071205L63
60	Klab Inc.		KIN000801PT3
61	Linkedin Ireland Unlimited Company	Linkedin	LIU091111UIA
62	Latam Streamco INC.	Latam Streamco INC.	LSI1803076W6
63	Microsoft Corporation	Microsoft Corporation	MCO091123MR8
64	Msci Esg Research (Uk) Limited	Msci Esg Research (Uk) Limited	MER1312111T6
65	Match Group, Llc.	Match Group, Llc.	MGL070625931
66	Match.Com Global Services Limited	Match.Com Global Services Limited	MGS090130S22
67	The Mind Hub Company, S.L.	The Mind Hub Company, S.L.	MHC190614CM6
68	Match.Com Latam Limited		MLL201221RJ5
69	Myheritage LTD	Myheritage LTD	MLT030519II2
70	Massive Media Match	Massive Media Match Nv	MMM130731AS8
71	Mypengo Mobile USA INC	Mypengo Mobile Usa Inc	MMU050303K38
72	Mtv Networks Latin America INC.	Mtv Networks Latin America INC.	MNL930329QN3
73	Moco Studios Private Limited	Moco Studios Private Limited	MSP1712191HA
74	Majestic Solutions, S.L.	Majestic Solutions, S.L.	MSS1504274Z2
75	Nintendo Of America INC.	Nintendo Of America INC.	NAI820223GR3
76	Nutanix, INC.	Nutanix, INC.	NIN090922657
77	Ncs Pearson, INC.	Ncs Pearson, INC.	NPI620328DP8
78	Nba Properties, INC.	Nba Properties, INC.	NPI670830GU1
79	Open Education Llc		OEL101230JC7
80	Ookla, LLC	Ookla, LLC	OLC040818269
81	Overtier Operations	Overtier	OOP170215BQ2
82	Prodigios Interactivos, S.A.		PIS0002035B0
83	Project Management Institute, INC.	Project Management Institute, INC.	PMI690916FG6
84	Plentyoffish Media ULC		PMU160101NZ9
85	Quinco & Cie Inc.		QAC990916LC6
86	Qwst Tecnologia E Pesquisa S.A.	Qwst Tecnologia E Pesquisa S.A.	QTP010305P69
87	Riot Games, INC.	Riot Games, INC.	RGI060509CE2
88	Roku, INC.	Roku, INC.	RIN080201H69
89	Royaltystat LLC	Royaltystat LLC	RLC000202Q66
90	Rebuilding Technology Pte. LTD	Rebuilding Technology Pte. LTD	RTP181221NE7
91	Refinitiv Transaction Services Limited		RTS870113C71
92	Refinitiv Transaction Services Pte. Ltd.		RTS990522VC2
93	Syngenta Agro Ag	Syngenta Agro	SAA450711IXA
94	Spotify Ab	Spotify Ab	SAB060412Q81
95	Sportradar Ag	Sportradar Ag	SAG070131B32
96	Socialbakers A.S.	Socialbakers A.S.	SAS100414QU4
97	Starzplay Direct Us, LLC		SDU190401TZ9
98	Samsung Electronics Co., LTD	Samsung Electronics Co., LTD	SEC681230LD9
99	S&P Global INC	S&P Global INC	SGI160427JU7
100	S&P Global Market Intelligence LLC	S&P Global Market Intelligence INC	SGM151116FN1
101	Sony Interactive Entertainment LLC	Sony Interactive Entertainment LLC	SIE180319BC8
102	Streamray INC.	Streamray INC.	SIN99040794A
103	Stockx Llc	Stockx Llc	SLC150622926
104	S&P Opco, LLC	S&P Opco, LLC	SOL120629CC4
105	Social Online Payments Limited	Social Online Payments Limited	SOP110313V65
106	Slack Technologies Limited	Slack Technologies Limited	STL150227VB9
107	Truvalia Global Classifieds Ood	“Truvalia Global Classifieds” Ood	TGC201002EI6
108	Twitch Interactive, INC.	Twitch Interactive, INC.	TII0609186MA
109	Twitter, INC.	Twitter, INC.	TIN070419929
110	Uber B.V.	Uber B.V.	UBV121024TN8
111	Uber Motorbike B.V.	Uber Motorbike B.V.	UMB160114PN6
112	Unity Technologies Aps	Unity Technologies Aps	UTA0706304G7
113	Vorwerk International & Co. Kmg	Vorwerk	VIA950721IH2
114	Verticales Intercom, Sociedad Limitada	Verticales Intercom, Sociedad Limitada	VIL071126SJ6
115	Various, INC.	Various, INC.	VIN9802107J4
116	Wiser Educacao S.A.	Wiser Educacao S.A.	WES970620755
117	Wix.Com LTD.	Wix	WLT061005SK7
118	Zwift, INC.	Zwift, INC.	ZIN1607014X5
119	Zeptolab Uk Limited	Zeptolab Uk Limited	ZUL1101148LA
120	Zoom Video Communications, INC.	Zoom Video Communications, INC	ZVC110421C76