baja california sur tourist tax

by Daniel Ruiz de la Peña Sandoval, Attorney at Law

On November 30, 2016, a decree was published in the Official Gazette of Baja California Sur,

in which it announced the addition of Article 129-Bis of the State Tax Law of Baja California

Sur.  This Bill established a fee of $ 350.00 pesos to be charged to all foreign tourists who enter Baja California Sur and remain in that state a period more than 24 hours.
Within bill,  it also established that the State Finance and Administration Secretariat was obliged to issue the rules for the application of the utilization within the term of 180 calendar days from the date of publication of the decree, whose deadline was May 2017.


On May 30, 2017, a decree was published in the Official Gazette of the State of Baja California Sur, in which Article 129-Ter of the State Tax Law of Baja California Sur was added, providing that the income received from the foreign tourist's fee will be allocated as follows:
1. 95% of the fee will be applied to a trust to support the State infrastructure, and
2. 5% will cover costs of the administration of this fee .


Likewise, in the decree of May 30th, it was ordered that 90 additional days be granted to the 180 already given so that the Secretary of Finance and Administration issues the rules that will regulate the application of the foreign tourist's fee.


By Lic. Daniel Ruiz de la Peña Sandoval, Ruiz de la Peña y Asociados, S.C., daniel@ruizdelapena.com, www.ruizdelapena.com, +52   (664) 6 84 02 87, +52 1 (664) 3 09 62 09