Tax Withholdings

From Sales → CFDI → Documents → Withholdings you can issue withholding and payment information documents in compliance with SAT guidelines. These documents are required when you make payments to third parties and must withhold taxes.

Regional availability

Withholding documents are exclusively available for fiscal operations in Mexico and require prior CSD configuration.

Tax withholdings form — Withholding document creation with contributor data and tax calculations

Common use cases

Case	Applicable withholding
Freelancer/professional fee payments	ISR 10%
Lease payments	ISR 10% + VAT (2/3 of VAT)
Bank interest payments	ISR variable
Dividend distribution	ISR per table
International payments	ISR per treaty + VAT 16%

Contributor data

Contributor type

Indicate whether the withholding recipient is an individual or legal entity, domestic or foreign.

RFC or tax identifier

For domestic contributors, enter the RFC. For foreign ones, enter their country's tax identification number.

Withholding key

Select the withholding type from the SAT catalog:

01 — Professional services (fees)
02 — Leasing
03 — Stock sales
06 — Interest
14 — Dividends
25 — Foreign payments

Withholding period

Select the month and year for the withholding:

Field	Description
Start month	Period start month
End month	Period end (can be the same for monthly withholdings)
Fiscal year	Tax year

Tip

For recurring monthly withholdings (like leasing), the start and end months are the same. For annual withholdings, the range covers January through December.

Withholding calculation

Base amount

Enter the total payment amount before withholdings. This is the gross amount on which the withholding is calculated.

Withheld tax type

Select the taxes to withhold:

ISR — Income Tax
VAT — Value Added Tax (partial withholding)
IEPS — Special Tax on Production and Services

Withholding rate

Define the percentage rate. Fenicia automatically calculates:

Withholding = Base x Rate

For example: $10,000 x 10% ISR = $1,000 withholding.

Tax detail

You can add multiple withholdings to the same document (ISR + VAT is common for leasing).

International payments

For withholdings to foreign beneficiaries:

Select country of residence

Choose the country from the ISO catalog. ISR rates may vary based on double taxation treaties.

Foreign tax identifier

Enter the beneficiary's tax ID in their home country.

Configure applicable rates

Withholding rates for foreign payments may differ from domestic ones. Check applicable treaties.

Double taxation treaties

Mexico has treaties with over 60 countries that may reduce withholding rates. Verify the applicable treaty before setting the rate.

Document summary

Before stamping, Fenicia displays a summary with:

Recipient contributor data
Fiscal period
Total operation amount
Withholding breakdown by tax type
Net payable amount (operation - withholdings)

Validation

The system verifies before stamping:

Valid RFC/tax identifier
Withholding key exists in SAT catalog
Coherent fiscal period
Withholding rates within allowed ranges
Correct mathematical calculations

Required permissions

Permission	Allows
`invoicing:create`	Create withholding documents
`invoicing:read`	View issued withholdings
`invoicing:manage`	Cancel withholdings

CFDI Creation Wizard — Standard invoice issuance.
CFDI Management — General document administration.
Sales Reports — Withholdings in fiscal reports.