Amid the national debate on regulating digital lodging platforms like Airbnb, in San Luis Potosí the issue doesn’t stem from a legal vacuum. On the contrary, the state has a regulatory framework that already recognizes, integrates, and regulates these types of services within the tourism and tax sectors, although significant challenges lie ahead.
From a tourism perspective, the State Tourism Law establishes that lodging services are not limited to traditional models but also include those offered through digital platforms. This means that technological applications are a formal part of tourism activity, and therefore, those who operate through them are considered tourism service providers with rights and obligations.
This legal recognition is relevant because it eliminates any ambiguity about the nature of these platforms and their participation in the market. In San Luis Potosí, these platforms do not operate in a legal gray area but are fully integrated into the tourism sector’s regulatory system.
In tax matters, the State Revenue Law reinforces this regulation by establishing the Lodging Services Tax, which levies income derived from the provision of temporary accommodation, regardless of whether it is in hotels, private homes, or digital platforms. The legislation is clear in stating that when lodging services are contracted through applications or technological platforms, these must assume an active role in tax collection. That is, the platforms not only intermediate the service but are also obligated to withhold and remit the corresponding tax to the state authority.
Likewise, the law establishes that these companies must register in the state registry as withholding agents, consolidating a system in which the guest pays the tax, but the platform is responsible for collecting and remitting it to the tax authorities. The tax has a general rate of 4 percent on the value of the lodging, calculated solely on the cost of the accommodation, excluding additional services and Value Added Tax (VAT).
Furthermore, when digital platforms are involved, a specific 3 percent withholding mechanism is established, which can be considered a final payment if the service provider cannot prove the amount. This system allows for more efficient tax collection and reduces tax evasion, as the withholding occurs at the very moment the lodging service is paid for.
In the political sphere, the issue has gained relevance in recent months. Representative Aranza Puente Bustindui, president of the Tourism Development Committee of the State Congress, has pointed out that while San Luis Potosí has a regulatory framework, its implementation needs to be reviewed given the rapid growth of digital platforms.
The legislator has emphasized the importance of guaranteeing fair competition between traditional service providers and those operating through platforms, as well as strengthening oversight mechanisms to ensure compliance with tax and administrative obligations. For her part, the head of the state’s Tourism Secretariat, Yolanda Cepeda Echavarría, has acknowledged that these platforms represent a significant opportunity to expand the tourism offerings and attract visitors, particularly in emerging destinations or those with less developed hotel infrastructure. However, she emphasized that their operation must remain within the current legal framework, ensuring that they contribute to the sector’s development while also fulfilling their responsibilities to the state.
Although San Luis Potosí already has a system that recognizes and taxes digital platforms, the current debate centers not on its existence, but on the need to refine it. Nationally, entities such as Mexico City and Quintana Roo have implemented stricter regulations, including mandatory registries, limits on property operations, urban planning controls, and measures to mitigate effects such as gentrification and unfair competition.
In contrast, the San Luis Potosí model has focused primarily on two key areas: legal recognition within the Tourism Law and tax collection through the Finance Law. This opens the door for the future incorporation of new regulatory tools that address broader aspects of the phenomenon. Areas of opportunity include: greater administrative control over hosts; integration of more robust registries; monitoring of urban and social impact; and strengthening of verification mechanisms.
Source: planoinformativo
