Key fact: Since April 1, 2026, SAT has real-time access to payment data from major digital platforms. Marketing agencies and creatives with undeclared income or incorrectly documented expenses are one of the highest audit-risk profiles in the 2026 fiscal year.
The fiscal profile of a digital marketing agency: why it is more complex than other service businesses
A typical digital marketing agency in Mexico combines four types of flows rarely found together in other service companies:
- Mixed income: invoices Mexican clients (16% IVA) and foreign clients (0% IVA).
- Foreign supplier expenses without CFDI: Meta, Google, TikTok, Adobe, Canva — none issue a Mexican CFDI.
- Payments to freelance individuals: with a legal obligation to withhold ISR and IVA on every payment.
- Monthly electronic accounting: if operating as a legal entity, must send accounts catalog and trial balance to SAT every month.
Each of these four points generates frequent errors that become fiscal contingencies. This guide addresses each one.
RESICO vs General Regime: which applies to your agency or creative activity
| Profile | Available regime | ISR rate | Income limit |
|---|---|---|---|
| Freelance creative, designer, community manager (PF, no employees) | RESICO PF | 1%–2.5% | $3.5M MXN/year |
| Freelance with mixed income or >$3.5M MXN | Business Activities / Professional Fees PF | 1.92%–35% progressive | No limit |
| Agency incorporated as SA de CV, SAS | General Regime Title II (PM) | 30% on profit | No limit |
| Agency as Sociedad Civil (creative firm) | Title II with partner anticipos | 30% SC + PF partner rate | No limit |
Personal RESICO is the optimal option for the individual creative freelancer who stays below $3.5M MXN — a 1%–2.5% rate on collected income is dramatically lower than 30% on profit. The moment a legal entity is formed (to invoice collectively, hire employees, build commercial credibility with corporate clients), personal RESICO no longer applies and the 30% general regime kicks in.
Deductible expenses for a digital marketing agency: what is and isn\'t deductible, and how to document it
| Expense | Deductible | Required documentation |
|---|---|---|
| Facebook Ads / Meta Ads | Yes | Meta Business invoice + card/transfer charge |
| Google Ads | Yes | Google Ads invoice + card/transfer charge |
| Adobe Creative Cloud | Yes | Monthly Adobe receipt + company card charge |
| Canva Pro / Figma / Notion | Yes | Subscription receipt + identified charge |
| ChatGPT Plus / Midjourney / AI tools | Yes | Platform receipt + justification of productive use |
| Hosting / domain / VPS | Yes | CFDI from Mexican provider or foreign receipt + payment |
| Computer equipment, camera, microphone | Yes | Purchase CFDI + depreciation schedule |
| Freelance fees to individuals | Yes | CFDI from freelancer + withholding receipt |
| Cash payments >$2,000 MXN | No | Art. 27 LISR: payments >$2,000 must be by check/transfer |
| Meals without documented commercial purpose | No | — |
Step-by-step procedure to deduct Facebook Ads and Google Ads
- Download the monthly billing summary from Meta Business Suite → Settings → Payments → Billing history.
- Download the monthly invoice from Google Ads → Tools → Billing → Documents.
- Verify the charge appears on the bank or card statement registered in the taxpayer\'s name.
- Archive both documents (invoice + bank charge) together, with cross-reference of amount and date.
- Record the expense in accounting under "Advertising and promotion" with the corresponding account code.
No additional procedure with SAT is needed. Rule 2.7.1.14 of the RMF permits this directly.
Invoicing foreign clients: 0% IVA and how to do it correctly
Agencies and creatives providing services to foreign clients are entitled to invoice at 0% IVA under Article 29, Section IV of the IVA Law. This is not an exemption — it is a zero rate. The difference matters: the IVA you pay on your own purchases and expenses remains creditable against your monthly IVA balance, potentially generating a favorable IVA balance you can request as a refund. CFDI steps for service export: RFC: XEXX010101000; Client name as it appears in the contract; Tax residence: client\'s country; IVA rate: 0%. Supporting documentation to retain: signed service contract, payment proof in foreign currency (Wise, Stripe, PayPal Business, SWIFT), service deliverables, and coordination emails.
ISR and IVA withholding when paying freelancers: the error generating the most contingencies
When a legal entity pays fees to an individual, the obligation is clear: withhold and remit. Practical example: you contract a freelance designer who sends an invoice for $10,000 MXN + IVA:
| Item | Amount | Who pays it |
|---|---|---|
| Gross fees | $10,000 MXN | — |
| IVA invoiced (16%) | $1,600 MXN | Your agency pays |
| ISR withheld (10% on fees) | -$1,000 MXN | Your agency retains → SAT |
| IVA withheld (10.67% of invoiced IVA) | -$170.72 MXN | Your agency retains → SAT |
| Net received by freelancer | $10,429.28 MXN | Cash payment to freelancer |
| Your agency remits to SAT | $1,170.72 MXN | ISR $1,000 + IVA $170.72 |
The freelancer issues a CFDI to your name for $10,000 + $1,600 IVA. You issue a withholding CFDI to the freelancer for the $1,000 ISR withheld. Failing to withhold and remitting the full amount to the freelancer can result in sanctions as a defaulting withholder — with fines of $1,000 to $25,000 MXN per unperformed withholding (Art. 76 CFF).
Correct SAT codes for invoicing digital marketing services (CFDI 4.0)
| Service type | SAT code | Official description |
|---|---|---|
| Full-service marketing / advertising agency | 82101800 | Advertising services |
| Campaign management (Social Ads, Google Ads) | 82101801 | Advertising campaign services |
| PR and corporate communications | 82101700 | Public relations services |
| Graphic design, visual identity, illustration | 87141700 | Graphic design and visual arts services |
| Web development, e-commerce, apps | 81112000 | Web development and maintenance services |
| Digital strategy, marketing consulting | 80101500 | Business consulting services |
| Analytics, market research, data | 82121500 | Market research services |
| Video production, photography, audiovisual | 82101600 | Multimedia production services |
| Copywriting, content writing | 82101802 | Advertising content production services |
Nexoconsult offers complete monthly accounting for digital marketing agencies and creatives in Mexico — including electronic accounting, monthly ISR and IVA returns, and freelancer withholding management. View plans and pricing here.
Frequently asked questions
Can a digital marketing agency register for RESICO?
It depends on the legal structure. A sole trader (persona física) providing digital marketing services — design, social media, campaign consulting — can use RESICO as long as annual income does not exceed $3.5 million pesos and they have no direct employees that would exclude them. The rate runs from 1% to 2.5% on collected income. However, a legal entity (SA de CV, SAS) formed as an agency CANNOT use personal RESICO — it pays 30% under the General Regime of Title II. The most common mistake is forming an SA de CV expecting to apply the personal RESICO rates — they are separate regimes with different conditions. When a solo marketer or designer exceeds $3.5M MXN/year or needs to formally hire employees, the corporate structure and general regime become the natural step.
Are Facebook Ads and Google Ads expenses deductible with SAT if they don't issue a Mexican CFDI?
Yes, they are deductible. Meta and Google do not issue CFDIs because they are foreign suppliers, but rule 2.7.1.14 of the RMF allows deducting payments to foreign suppliers when three conditions are met: (1) payment was made by credit/debit card or bank transfer in the taxpayer's name; (2) the foreign supplier issued a receipt (account statement, Meta Business billing summary or Google Ads invoice) identifying the concept, amount and date; (3) the expense is strictly essential to the taxpayer's revenue-generating activity. Practical documentation: download monthly billing summaries from Meta Business Suite and Google Ads, attach them to the bank or card statement showing the charge, and archive them with campaign evidence (screenshots, performance reports). In an SAT audit, what is validated is that the expense was real, identified in formal payment records, and directly linked to income-generating activity.
What VAT rate do I charge if my client is in the United States, Spain or another country?
0% VAT — as long as the requirements of Article 29, Section IV of the IVA Law for service exports are met. For the 0% rate to apply: (1) the client must be a foreign resident (outside Mexico); (2) the service must be consumed outside Mexican territory; (3) payment must come from abroad (Wise, international Stripe, SWIFT transfer). On the CFDI you issue, use the generic RFC XEXX010101000 (for foreigners), the client's name, country of residence, and IVA rate = 0%. Even though you don't collect IVA, you must report this income at 0% in your monthly IVA return — generating "creditable IVA" you can offset against IVA paid on your own expenses. The common mistake is not invoicing foreign clients for convenience — which eliminates the ability to credit IVA paid on expenses and creates inconsistencies between deposits received and income declared to SAT.
What are my obligations when I pay a freelance individual (persona física)?
If you are a legal entity (SA de CV, SAS) paying professional fees to an individual, you are legally required to withhold and remit: (1) ISR: 10% of the gross fee amount (Art. 106 LISR). The individual invoices the full amount, you pay them 90% and remit the 10% to SAT by the 17th of the following month; (2) IVA: 10.67% of the IVA the individual charges you (two-thirds of 16% = 10.67%, Art. 1-A IVA Law). The individual invoices with 16% IVA, you retain 10.67% and pay it to SAT, transferring only the net 5.33% IVA to the freelancer. If you are a sole trader paying another sole trader, there is no ISR withholding obligation (only IVA withholding in certain mixed-income business activity regimes). The freelancer must issue a valid CFDI. If no CFDI is issued, the expense is not deductible and the IVA is not creditable — even if you paid.
What SAT product/service code should I use to invoice digital marketing services?
The SAT product and service catalog (CFDI 4.0) has specific codes for each type of digital marketing service. The most used in agencies and by creatives: 82101800 — Advertising services (general use for agencies); 82101801 — Advertising campaign services (social media, Google, display); 82101700 — Public relations services (PR, corporate communications); 87141700 — Graphic design and visual arts services (designers, illustrators); 81112000 — Web development and maintenance services (programmers, web developers); 80101500 — Business consulting services (digital strategy, marketing consulting); 82121500 — Market research and data analysis (analytics, market research). Using an incorrect code does not invalidate the CFDI, but may trigger audit flags if the concept description and product code are inconsistent. If your service combines several of the above — design + campaign implementation, for example — use the code that best matches the primary billed activity.