What are withholdings?
Withholding receipts are fiscal documents independent from the Income CFDI. They are issued to inform the SAT about tax withholdings made on third parties.Most common use cases
| Case | Description |
|---|---|
| Technology platforms | UBER, Airbnb, Rappi, MercadoLibre must report withholdings to their providers |
| Interest | Financial institutions withhold ISR on interest |
Issue a withholding receipt
POST /2/retenciones
Base JSON
{
"FolioInt": "0001",
"FechaExp": "2024-04-17T12:00:01",
"CveRetenc": "01",
"LugarExpRetenc": "78000",
"Emisor": {
"RFCEmisor": "EKU9003173C9",
"NomDenRazSocE": "ESCUELA KEMPER URGATE",
"RegimenFiscalE": "601"
},
"Receptor": {
"Nacionalidad": "Nacional",
"Nacional": {
"RFCRecep": "CACX7605101P8",
"NomDenRazSocR": "XOCHILT CASAS CHAVEZ",
"DomicilioFiscalR": "36257"
}
},
"Periodo": {
"MesIni": "01",
"MesFin": "01",
"Ejerc": "2023"
},
"Totales": {
"montoTotOperacion": "1681.06",
"montoTotGrav": "1681.06",
"montoTotExent": "0.00",
"montoTotRet": "151.29",
"ImpRetenidos": [
{
"BaseRet": "1681.06",
"Impuesto": "01",
"MontoRet": "16.81",
"TipoPagoRet": "04"
},
{
"BaseRet": "268.96",
"Impuesto": "02",
"MontoRet": "134.48",
"TipoPagoRet": "01"
}
]
}
}
Example — Technology platform
{
"FolioInt": "0001",
"FechaExp": "2024-04-17T12:00:01",
"CveRetenc": "26",
"LugarExpRetenc": "78180",
"Emisor": {
"RFCEmisor": "EKU9003173C9",
"NomDenRazSocE": "ESCUELA KEMPER URGATE",
"RegimenFiscalE": "601"
},
"Receptor": {
"Nacionalidad": "Nacional",
"Nacional": {
"RFCRecep": "CACX7605101P8",
"NomDenRazSocR": "XOCHILT CASAS CHAVEZ",
"DomicilioFiscalR": "36257"
}
},
"Periodo": {
"MesIni": "01",
"MesFin": "01",
"Ejerc": "2024"
},
"Totales": {
"montoTotOperacion": "1681.06",
"montoTotGrav": "1681.06",
"montoTotExent": "0.00",
"montoTotRet": "151.29",
"ImpRetenidos": [
{
"BaseRet": "1681.06",
"Impuesto": "01",
"MontoRet": "16.81",
"TipoPagoRet": "03"
},
{
"BaseRet": "268.96",
"Impuesto": "02",
"MontoRet": "134.48",
"TipoPagoRet": "01"
}
]
},
"Complemento": {
"ServiciosPlataformasTecnologicas": {
"Servicios": [
{
"ImpuestosTrasladadosdelServicio": {
"Base": "1681.06",
"Impuesto": "02",
"TipoFactor": "Tasa",
"TasaCuota": "0.160000",
"Importe": "268.9696"
},
"ComisionDelServicio": {
"Base": "1681.06",
"Importe": "14.66"
},
"FormaPagoServ": "02",
"TipoDeServ": "05",
"FechaServ": "2024-01-01",
"PrecioServSinIva": "1681.06"
}
],
"Periodicidad": "02",
"NumServ": 1,
"MontToServSIva": "1681.06",
"TotalIvaTrasladado": "268.9696",
"TotalIvaRetenido": "134.48",
"TotalIsrRetenido": "16.81",
"DifIvaEntregadoPrestServ": "134.4896",
"MonTotalporUsoPlataforma": "14.66"
}
}
}
Service types for technology platforms
| Code | Description |
|---|---|
01 | Provision of transport services |
02 | Lodging services |
03 | Sale of goods and provision of services |
Interest Complement
{
"FolioInt": "0001",
"FechaExp": "2024-04-17T12:00:01",
"CveRetenc": "01",
"LugarExpRetenc": "78000",
"Emisor": {
"RFCEmisor": "EKU9003173C9",
"NomDenRazSocE": "ESCUELA KEMPER URGATE",
"RegimenFiscalE": "601"
},
"Receptor": {
"Nacionalidad": "Nacional",
"Nacional": {
"RFCRecep": "CACX7605101P8",
"NomDenRazSocR": "XOCHILT CASAS CHAVEZ",
"DomicilioFiscalR": "36257"
}
},
"Periodo": {
"MesIni": "01",
"MesFin": "01",
"Ejerc": "2023"
},
"Totales": {
"montoTotOperacion": "1681.06",
"montoTotGrav": "1681.06",
"montoTotExent": "0.00",
"montoTotRet": "151.29",
"ImpRetenidos": [
{
"BaseRet": "1681.06",
"Impuesto": "01",
"MontoRet": "16.81",
"TipoPagoRet": "04"
},
{
"BaseRet": "268.96",
"Impuesto": "02",
"MontoRet": "134.48",
"TipoPagoRet": "01"
}
]
},
"Complemento": {
"Intereses": {
"Version": "1.0",
"SistFinanciero": "SI",
"RetiroAORESRetInt": "NO",
"OperFinancDerivad": "SI",
"MontIntNominal": 134.48,
"MontIntReal": 16.81,
"Perdida": 100
}
}
}
Query an issued withholding
GET /Retenciones/{id} # detail by ID
Download withholding documents
GET /api/retenciones/{id}/{format} # format: pdf | xml | html
Cancel a withholding
DELETE /Retenciones/{id}?motive={motive}&uuidReplacement={uuid}
| Code | Motive |
|---|---|
01 | Receipt issued with errors, with a related document (requires uuidReplacement) |
02 | Receipt issued with errors, without a related document |
03 | The transaction did not take place |
04 | Nominative transaction related in a global invoice |
Withholding receipts have their own UUID independent from the Income CFDI. Both documents coexist and are linked by the period and the withheld party’s RFC.