It not only includes the income obtained by certain employees for the provision of their services, but also the remunerations, returns, advances, fees, etc.
Chapter I of title IV of the LISR considers as income to the provision of a subordinated personal service, the salaries and other benefits that derive from an employment relationship , including the participation of the workers in the profits of the companies and the benefits perceived as consequence of the termination of the employment relationship.
Article 94 of the LISR considers that they are assimilated to salaries :
I. The remunerations and other benefits obtained by the officials and workers of the Federation, the federated entities and the municipalities, even when it is for expenses not subject to verification, as well as those obtained by the members of the armed forces.
II. The yields and advances received by the members of the cooperative production companies, as well as the advances received by the members of civil societies and associations.
III. Fees for members of boards of directors, supervisory boards, consultants or any other type, as well as fees to administrators, commissioners and general managers.
IV. The fees to persons who provide services predominantly to a borrower, provided that they are carried out in the facilities of the latter.
For the purposes of section IV, it is understood that a person provides services predominantly to a borrower when the income that had been received from said borrower, in the immediately preceding calendar year, represents more than 50% of the total income for the benefit of a professional service and the remunerations that derive from an independent personal service.
Before the first payment of fees is made in the calendar year in question, the persons subject to fraction IV must communicate in writing to the borrower, in whose facilities the provision of the service is made, if the income obtained from them said borrower in the immediately preceding year exceeded 50% of the total of those received in said calendar year for the concepts of income for the provision of a professional service and the remunerations that derive from an independent personal service. In the event that such communication is omitted, the borrower will be obliged to make the corresponding withholdings.
V. The fees received by natural persons from legal persons or from individuals with business activities to which they provide independent personal services, when they communicate in writing to the borrower that they choose to pay the tax in the terms of assimilated to salaries.
SAW. The income received by natural persons from legal persons or from individuals with business activities, for the business activities they carry out, when they communicate in writing to the person making the payment who choose to pay the tax in the terms of assimilated to salaries.
VII. The income obtained by individuals by exercising the option granted by the employer, or a related party, to acquire, even through subscription, shares or securities representing assets, at no cost or at a price less than or equal to market that have said shares or securities at the time of exercise of the option, regardless of whether the shares or securities are issued by the employer or the related party.
The payment of the tax referred to in this article must be made through the retention made by the aforementioned legal entities.
The LISR considers the figure of assimilated to salaries and in its different assumptions is established whether it is an option or an obligation ; in case the assumption in which our fiscal situation falls is of option, we must value the alternatives; but if it is an obligation, the provisions of the provision must be observed to avoid fines.