A fiscal stimulus will be given to financial entities and other entities that issue cards under the protection of a holder.
This consists of crediting against own income tax or that withheld from third parties by this tax, the amount that corresponds to the delivery of the prizes made by said entities, granted by the federal government to the following people:
- Cardholders of natural persons when they have used credit or debit cards as means of payment in the acquisition of goods or services during the period from November 10 to 16, 2021, to individuals or legal entities registered in the Internet Portal of “Buen End ”as long as these cardholders have been winners in the“ Good End ”draw that will be carried out by the Tax Administration Service.
- Individuals or legal entities that sell goods or provide services and receive credit or debit cards as means of payment during the period from November 10 to 16, whose cumulative income in the immediately preceding fiscal year has not exceeded $ 5,000,000.00, and are registered in the Internet portal “Buen Fin” and have been winners of said raffle.
The amount of the stimulus will be the amounts that the financial entities and other entities actually deliver to the winning cardholders or, where appropriate, to the winning individuals or legal entities.
They will be able to credit the fiscal stimulus against the definitive and annual provisional payments of their own income tax or withheld from third parties until it is exhausted, the month following the delivery of the award, delivering the pertinent documentation to the SAT.
The tax incentive or the award amount is not considered cumulative income.
The state taxes generated by the award are paid by the federation to the federative entity in which the award is located.