On February 1, 2022, a new “Environmental Cleaning” city tax (in a form of a governmental fee), was approved exclusively for Los Cabos, Baja California Sur.
The payment of the tax was subject to the organization of an “Environmental Cleaning Trust”, which was formalized, according to local media, on September 2, 2022.
Who is required to pay the Tax?
Tourists who stay at hotels, inns, guest houses, hostels, or motels, in the City of Los Cabos, Baja California Sur, including those reserved through digital media lodging platforms.
How is the tax calculated?
The tax is 35% of the value of the Measurement and Update Unit or UMA (its Spanish Acronym).
For 2022, the UMA has a value of MXN$96.22. The UMA is updated annually.
The tax for 2022 is MXN$33.67 per night (or USD$1.73 per night @MXN$19.5 per USD$1.00).
When and how is it paid?
The tax must be collected monthly and remitted within the following month to the city tax authorities.
The lodging service provider is required to calculate, withhold, and remit the tax, and it is jointly liable for any tax that it fails to remit to the municipal tax authorities.
Alejandro Pedrín | apedrin@tplegal.net
Héctor Torres-López | htorres@tplegal.net
Leobardo Tenorio-Malof | ltenorio@tplegal.net
Mauricio Tortolero | mtortolero@tplegal.net
Alejandro Ceballos | aceballos@tplegal.net
Elio Sánchez | ecsanchez@tplegal.net
Iván Curiel-Villaseñor | icuriel@tplegal.net
Raúl Escamilla-Sanromán | rescamilla@tplegal.net
Isaac Zatarain-Valenzuela | Izatarain@tplegal.net
