T-Shirt Empire — Phase 0 Analysis

1 Fiscal Regime Analysis

Four options for structuring the business fiscally. The Plataformas Digitales regime has two distinct sub-options (pago definitivo vs provisional), plus Actividad Empresarial and Persona Moral.

All Four Options at a Glance

Dimension	Plataformas: Pago Definitivo	Plataformas: Pago Provisional	Actividad Empresarial (PF)	Persona Moral
Revenue cap	$300K MXN/year	Unlimited	Unlimited	Unlimited
ISR rate	1% flat (goods sales)	1% flat (goods sales)	Progressive 1.92–35%	25% flat on net profit
ISR = final tax?	Yes — no annual return	No — credited in annual return	No — provisional payments	No — provisional payments
IVA handling	8% withheld (50% of 16%), final	8% withheld, credited in annual	16% charged, recover on purchases	16% charged, recover on purchases
Deductibility	None	Yes — at annual return	Full (COGS, fees, tools, shipping)	Full
Monthly filings	None (platform handles it)	ISR + IVA monthly declarations	ISR + IVA monthly declarations	ISR + IVA monthly declarations
Annual return	Not required	Required (with deductions)	Required	Required + audit if >$20M
Bookkeeping	Not required	Required (ingresos y gastos)	Full accounting	Full accounting
Setup time	Same day	Same day	Same day	20–30 days
Setup cost	Free	Free	Free	$5–15K MXN
Liability	Unlimited (personal)	Unlimited (personal)	Unlimited (personal)	Limited
IVA recovery on inventory	No	Yes, at annual return	Yes, monthly	Yes, monthly
Other income allowed?	Salary yes, other business no	Any combination	Any combination	Any combination
Lock-in period	5 years (binding election)	5 years (binding election)	None — can switch anytime	None

Election deadline: You must choose between Pago Definitivo and Pago Provisional within 30 days of your first platform income, via Form 5/PLT at SAT. The choice is binding for 5 years. If you exceed $300K while on Pago Definitivo, you're automatically reclassified to Provisional.

Tax Burden at Your Revenue Projections

Scenario	Monthly	Annual	Plat. Definitivo	Plat. Provisional	Act. Empresarial	Persona Moral	Best
Conservative launch	$20K	$240K	~$2.4K (1%)*	~$2.4K (1%)**	~$7.2K (3%)	Overkill	Plat. Definitivo
Moderate growth	$100K	$1.2M	N/A (exceeds cap)	~$12K ISR withheld, annual reconciliation	~$96K (8%)	~$150K (12.5%)	Act. Empresarial
Projected best case	$200K	$2.4M	N/A (exceeds cap)	~$24K ISR withheld, annual reconciliation	~$240K (10%)	~$300K (12.5%)	Act. Empresarial
High scale	$500K+	$6M+	N/A	Withholdings become small credits	Progressive rate climbs	$750K (12.5%)	Persona Moral

*Pago Definitivo: 1% ISR is final tax, no deductions. **Pago Provisional: 1% ISR is withheld as credit, deductions applied at annual return. Act. Empresarial assumes 40% COGS, 10% opex, ISR on net income. IVA net effect not included.

How ISR Actually Works Under Each Regime

Both Plataformas Provisional and Actividad Empresarial use the same progressive ISR table (1.92%–35%) at annual return. The difference is cash flow timing. Expand a scenario below to see the full 12-month picture.

Assumptions for all scenarios: COGS = 40% of sales, Opex = 10% of sales, IVA on sales = 16%, IVA on purchases (COGS only) = 16%. Plataformas: platform withholds 1% ISR + 8% IVA monthly. Actividad Empresarial: monthly ISR provisional estimated on net income via progressive table; IVA declared and recovered monthly.

▸ Scenario A — $300,000 MXN annual sales $25K/month avg Near Definitivo cap

$25,000/month average. Sales assumed flat across 12 months for clarity. COGS $10K/mo, Opex $2.5K/mo, Net income $12.5K/mo.

Plataformas Provisional

Actividad Empresarial

Persona Moral

Side-by-Side

Plataformas Provisional — $300K/year

Line Item	M1	TOTAL
REVENUE & WITHHOLDINGS (platform level)
Gross sales (IVA included)	$25,000 each month	$300,000
IVA on sales (16% embedded in price)	-$3,448 each	-$41,379
ISR withheld by platform (1%)	-$250 each	-$3,000
IVA withheld by platform (8% of gross)	-$2,000 each	-$24,000
Cash received from platform	$19,750 each	$237,000
OPERATING COSTS (cash out)
COGS — inventory (+ 16% IVA paid, no recovery)	-$11,600 each	-$139,200
Opex (platform fees, shipping, tools)	-$2,500 each	-$30,000
MONTHLY DECLARATIONS (IVA & ISR)
IVA declared owed (IVA collected − IVA paid)	$1,448 each	$17,379
Less: IVA already withheld by platform	-$2,000 each	-$24,000
IVA net monthly payment (refund if negative)	+$552 credit each	+$6,621
ISR provisional payment (additional)	$0 (withheld only)	$0
MONTHLY NET CASH FLOW
Net cash after ops + monthly declarations	+$8,202 each	+$98,421
ANNUAL RETURN SETTLEMENT (April Year+1)
Annual gross revenue (basis)		$300,000
Deductible expenses (COGS + opex)		-$150,000
Net taxable income		$150,000
Annual ISR owed (progressive, ~8.9% effective on net)		-$13,358
ISR already withheld (credits)		+$3,000
ISR lump-sum due at annual return		-$10,358
TRUE annual net (after ISR settlement)		$88,063
Effective total tax rate on gross (ISR + lost IVA on COGS)		~7.3%

At $300K/year (Plataformas Provisional): ISR lump sum at year-end is manageable (~$9K). Monthly cash flow looks healthy. IVA withheld exceeds IVA owed each month, generating small monthly credits. Main risk: must maintain bookkeeping for annual deduction reconciliation.

Actividad Empresarial — $300K/year

Line Item	M1	TOTAL
REVENUE (gross, IVA-inclusive)
Gross sales received	$25,000 each	$300,000
IVA collected on sales (16% embedded)	+$3,448 each	+$41,379
OPERATING COSTS
COGS — inventory (IVA recoverable)	-$10,000 each	-$120,000
IVA paid on inventory (16%, recovered monthly)	-$1,600 each	-$19,200
Opex (platform fees, shipping, tools)	-$2,500 each	-$30,000
MONTHLY IVA DECLARATION
IVA collected	+$3,448	+$41,379
IVA recoverable on COGS	-$1,600	-$19,200
Net IVA paid monthly	-$1,848 each	-$22,179
MONTHLY ISR PROVISIONAL
Monthly net income (sales − COGS − opex)	$12,500 each	$150,000
ISR provisional payment (~8.9% effective on net, cumulative)	-$1,113 each	-$13,358
MONTHLY NET CASH FLOW
Net cash after all payments	+$9,539 each	+$114,468
ANNUAL RETURN (April Year+1)
ISR already paid via provisionals		$13,358
Annual ISR owed (SAT 2026 table)		-$13,358
ISR balance at annual return		~$0
TRUE annual net		$114,468
Effective total tax rate on gross		~4.5%

At $300K/year (Actividad Empresarial): No year-end shock. True annual net $114,468 vs $88,063 under Plat. Provisional — AE wins even at this small scale, thanks to monthly IVA recovery. ISR paid smoothly, no April surprise.

Persona Moral (S.A. de C.V.) — $300K/year

30% flat ISR on net corporate income (LISR Art. 9). IVA recovery identical to Actividad Empresarial. Dividend tax (10%) applies when distributing profits to partners. At $300K, the flat 30% is higher than the progressive rate on $150K net (~8.9%) — PM is structurally disadvantaged at this scale.

Line Item	M1	TOTAL
REVENUE & COSTS (same as Act. Empresarial)
Gross sales	$25,000 each	$300,000
COGS + Opex (deductible)	-$12,500 each	-$150,000
Net IVA paid monthly (same recovery as AE)	-$1,848 each	-$22,179
MONTHLY ISR (CORPORATE — 30% flat)
Monthly net income	$12,500 each	$150,000
ISR at 30% flat (vs 8.9% progressive under AE)	-$3,750 each	-$45,000
MONTHLY NET
Net monthly (corporate level)	$6,902 each	$82,821
DIVIDEND DISTRIBUTION
Profits retained in company		$82,821
Dividend tax on distribution (10%)		-$8,282
Net in partners' pockets		$74,539
TRUE annual net (after all taxes incl. dividend)		$74,539
Effective total tax rate on gross		~24.8%

Persona Moral at $300K: clearly wrong choice. 30% flat corporate ISR on $150K net = $45,000. Under Actividad Empresarial the same income pays only $13,358 (8.9% effective). PM costs $31,642 more in ISR alone — before the dividend tax adds another $8,282. True net: $74,539 vs $114,468 under AE. A $39,929 annual penalty for unnecessary corporate structure. Setup takes 30 days and $5–15K.

Side-by-Side Comparison — $300K/year

Metric	Plat. Provisional	Act. Empresarial	Persona Moral	Best
Monthly ISR paid	$250	$1,113	$3,750	Plat. (illusion)
ISR lump-sum at annual return	$10,358	~$0	~$0	AE / PM
IVA recovery on COGS	$0	+$19,200/yr	+$19,200/yr	AE / PM
Corporate net (before dividend)	—	—	$82,821	PM (if retained)
True net (cash in pocket)	$88,063	$114,468	$74,539	Act. Emp.
Effective tax rate on gross	~7.3%	~4.5%	~24.8%†	Act. Emp.
Setup cost	Free	Free	$5–15K + 30 days	AE
April surprise bill	$10,358	None	None	AE / PM
AE advantage (annual)	+$26,405 vs PP	—	+$39,929 vs PM	Act. Emp.

*At $300K, Plat. Provisional IVA withheld (8%) exceeds net IVA owed, creating small monthly credits. This reverses at higher revenue. †PM effective rate includes 30% corporate ISR + 10% dividend retention on distributed profits.

Verdict at $300K: Act. Empresarial wins clearly. PM is the worst choice at this scale — 30% flat corporate ISR vastly exceeds the 8.9% progressive rate on $150K net income. A $39,929 annual penalty vs AE, plus $5–15K setup cost and 30-day delay. PM only makes sense when net income is high enough that 30% flat beats the progressive brackets (well above $2M/year).

▸ Scenario B — $1,000,000 MXN annual sales $83K/month avg Primary growth target

$83,333/month average. COGS $33,333/mo, Opex $8,333/mo, Net income $41,667/mo. ISR bracket: ~20–25% effective on net income at this scale.

Plataformas Provisional

Actividad Empresarial

Persona Moral

Side-by-Side

Plataformas Provisional — $1M/year

Line Item	M1	TOTAL
REVENUE & WITHHOLDINGS
Gross sales	$83,333 each	$1,000,000
ISR withheld by platform (1%)	-$833 each	-$10,000
IVA withheld by platform (8%)	-$6,667 each	-$80,000
Cash received from platform	$75,833 each	$910,000
OPERATING COSTS
COGS — inventory (IVA not recoverable)	-$38,667 each	-$464,000
Opex	-$8,333 each	-$100,000
MONTHLY IVA DECLARATION
IVA on sales (16% of price ex-IVA)	+$11,494 each	+$137,931
IVA already withheld by platform	-$6,667 (credit)	-$80,000
Additional IVA due monthly	-$4,827 each	-$57,931
⚠ No IVA recovery on COGS ($5,333/mo lost)	-$5,333 each	-$64,000
MONTHLY NET CASH (before ISR reserve)
Net monthly cash (must reserve for ISR)	$24,006 each	$288,069
Required ISR reserve (set aside monthly for April)	-$5,631 each	-$67,567
Safe spendable cash	$18,375 each	$220,502
ANNUAL RETURN SETTLEMENT
Annual net taxable income ($1M − $500K expenses)		$500,000
Annual ISR owed (progressive, 15.5% effective — SAT 2026 table)		-$77,567
ISR withheld during year (credits)		+$10,000
ISR lump-sum due at annual return		-$67,567
TRUE annual net		$220,502
Effective total tax rate on gross		~22.0%

Cash flow trap at $1M: The $67,567 ISR lump sum in April is a serious risk if not reserved. You must set aside ~$5,631/month — money you can't touch. Additionally, $64,000/year is permanently lost in non-recoverable IVA on COGS. True annual net = $220,502 vs $348,504 under Actividad Empresarial. A $128,002 annual gap.

Actividad Empresarial — $1M/year

Line Item	M1	TOTAL
REVENUE
Gross sales received	$83,333 each	$1,000,000
OPERATING COSTS
COGS — inventory (base, ex-IVA)	-$33,333 each	-$400,000
IVA paid on inventory (16%, recovered monthly)	-$5,333 each (temp outflow)	-$64,000
Opex	-$8,333 each	-$100,000
MONTHLY IVA DECLARATION
IVA collected on sales	+$11,494	+$137,931
IVA recoverable on COGS	-$5,333 (credit)	-$64,000
Net IVA paid monthly	-$6,161 each	-$73,931
MONTHLY ISR PROVISIONAL
Monthly net income	$41,667 each	$500,000
ISR provisional (cumulative progressive, 15.5% effective — SAT 2026)	~-$6,464 each	-$77,567
MONTHLY NET CASH FLOW
Net monthly cash (fully tax-paid)	$29,042 each	$348,504
ANNUAL RETURN
ISR provisionals paid (credits)		$77,567
Annual ISR owed (SAT 2026 table)		-$77,567
ISR balance at annual return		~$0
TRUE annual net		$348,504
Effective total tax rate on gross		~12.6%

At $1M/year (Actividad Empresarial): $348,504 true net. No April shock, IVA recovered monthly. This is where the regime difference becomes structurally decisive.

Persona Moral (S.A. de C.V.) — $1M/year

30% flat ISR on net corporate income (LISR Art. 9). IVA recovery identical to Actividad Empresarial. At $500K net income, 30% flat vs 15.5% progressive (AE) — PM pays $72,433 more in ISR. Dividend tax (10%) applies on distribution.

Line Item	M1	TOTAL
REVENUE & COSTS (same as Act. Empresarial)
Gross sales	$83,333 each	$1,000,000
COGS + Opex (deductible)	-$41,667 each	-$500,000
Net IVA paid monthly (same recovery as AE)	-$6,161 each	-$73,931
MONTHLY ISR (CORPORATE — 30% flat)
Monthly net income	$41,667 each	$500,000
ISR at 30% flat (vs 15.5% progressive under AE)	-$12,500 each	-$150,000
MONTHLY NET
Net monthly (corporate level)	$23,006 each	$276,069
DIVIDEND DISTRIBUTION
Profits retained in company		$276,069
Dividend tax on distribution (10%)		-$27,607
Net in partners' pockets		$248,462
TRUE annual net (after all taxes incl. dividend)		$248,462
Effective total tax rate on gross		~22.8%

Persona Moral at $1M: still the wrong choice. 30% flat on $500K net = $150,000 ISR. Under AE, $500K net pays $77,567 (15.5% effective) — $72,433 less. Add dividend tax ($27,607) and true net drops to $248,462 vs $348,504 under AE. A $100,042 annual penalty. PM only becomes competitive when the progressive rate exceeds 30%, which requires net income well above $2M/year. Plus $5–15K setup + 30-day wait.

Side-by-Side Comparison — $1M/year

Metric	Plat. Provisional	Act. Empresarial	Persona Moral	Best
IVA recovery on COGS	$0	+$64,000/yr	+$64,000/yr	AE / PM
Monthly ISR paid	$833	$6,464	$12,500	Plat. (illusion)
ISR lump-sum at annual return	$67,567	~$0	~$0	AE / PM
Monthly spendable (safe)	$18,375	$29,042	$20,705*	Act. Emp.
Corporate net (before dividend)	—	—	$276,069	PM (if retained)
True net (cash in pocket)	$220,502	$348,504	$248,462	Act. Emp.
Effective tax rate on gross	~22.0%	~12.6%	~22.8%†	Act. Emp.
Setup cost	Free	Free	$5–15K + 30 days	AE
AE advantage (annual)	+$128,002 vs PP	—	+$100,042 vs PM	Act. Emp.

*PM monthly spendable assumes monthly dividend distribution after 10% retention ($23,006 × 0.9). †PM effective rate includes 30% corporate ISR + 10% dividend on distributed profits. If profits stay in company (no distribution), PM effective ISR on gross = ~15% — still worse than AE's 12.6%.

Verdict at $1M: Act. Empresarial wins by $128,002/year vs Plat. Provisional and $100,042/year vs Persona Moral. PM's 30% flat rate is nearly double AE's 15.5% effective progressive rate at this income level. IVA recovery ($64K) is equal for AE and PM — the ISR gap is what kills PM. No corporate structure justified at $1M.

▸ Scenario C — $2,000,000 MXN annual sales $167K/month avg Scale scenario

$166,667/month average. COGS $66,667/mo, Opex $16,667/mo, Net income $83,333/mo. Annual net = $1M. Progressive ISR = $221,611 (~22.2% effective on net income per SAT 2026 Anexo 8). Persona Moral's 30% flat (LISR Art. 9) starts to warrant comparison at this scale.

Plataformas Provisional

Actividad Empresarial

Persona Moral

Side-by-Side

Plataformas Provisional — $2M/year

Line Item	M1	TOTAL
REVENUE & WITHHOLDINGS
Gross sales	$166,667 each	$2,000,000
ISR withheld by platform (1%)	-$1,667 each	-$20,000
IVA withheld by platform (8%)	-$13,333 each	-$160,000
Cash received from platform	$151,667 each	$1,820,000
OPERATING COSTS
COGS — inventory (+IVA not recoverable)	-$77,333 each	-$928,000
Opex	-$16,667 each	-$200,000
MONTHLY IVA DECLARATION
IVA on sales (collected)	+$22,989	+$275,862
IVA already withheld	-$13,333 (credit)	-$160,000
Additional IVA due monthly	-$9,656 each	-$115,862
IVA on COGS permanently lost (no recovery)	-$10,667 each	-$128,000
MONTHLY NET (before ISR reserve)
Net monthly before ISR reserve	$48,011 each	$576,132
Required ISR reserve (set aside monthly for April)	-$16,801 each	-$201,611
Safe spendable cash	$31,210 each	$374,521
ANNUAL RETURN SETTLEMENT
Annual net taxable income ($2M − $1M expenses)		$1,000,000
Annual ISR owed (progressive, 22.2% effective — SAT 2026 table)		-$221,611
ISR withheld during year		+$20,000
ISR lump-sum due at annual return		-$201,611
TRUE annual net		$374,521
Effective total tax rate on gross		~18.8%

Critical at $2M: The $201,611 April ISR bomb requires setting aside $16,801/month (10% of gross) all year just to stay solvent. The $128,000 in permanently lost IVA recovery compounds the damage. True annual net is $374,521 vs $630,516 under Actividad Empresarial — a $256,000 annual gap. This regime is not viable at scale.

Actividad Empresarial — $2M/year

Line Item	M1	TOTAL
REVENUE
Gross sales	$166,667 each	$2,000,000
OPERATING COSTS
COGS — inventory (base, ex-IVA)	-$66,667 each	-$800,000
IVA on inventory (temp outflow, recovered)	-$10,667 each	-$128,000
Opex	-$16,667 each	-$200,000
MONTHLY IVA DECLARATION
IVA collected	+$22,989	+$275,862
IVA recoverable on COGS	-$10,667 (credit)	-$128,000
Net IVA paid monthly	-$12,322 each	-$147,862
MONTHLY ISR PROVISIONAL
Monthly net income	$83,333 each	$1,000,000
ISR provisional (22.2% effective — SAT 2026 table)	~-$18,468 each	-$221,611
MONTHLY NET CASH FLOW
Net monthly (fully tax-paid)	$52,543 each	$630,516
ANNUAL RETURN
ISR provisionals vs annual ISR owed		~$0 balance
TRUE annual net		$630,516
Effective total tax rate on gross		~18.5%

At $2M/year (Actividad Empresarial): $630,516 true net vs $374,521 under Plat. Provisional. A $255,995 annual difference. IVA recovery ($128K) and no April shock are the drivers. At this scale, Persona Moral (25% flat) is worth comparing — see the third tab.

Persona Moral (S.A. de C.V.) — $2M/year

25% flat ISR on net corporate income. No progressive brackets. IVA recovery same as Act. Empresarial. Dividend tax applies when profits distributed to partners.

Line Item	M1	TOTAL
REVENUE & COSTS (same as Act. Empresarial)
Gross sales	$166,667 each	$2,000,000
COGS + Opex (deductible)	-$83,333 each	-$1,000,000
Net IVA paid monthly (same recovery as AE)	-$12,322 each	-$147,862
MONTHLY ISR (CORPORATE)
Monthly net income	$83,333 each	$1,000,000
ISR provisional at 25% flat	-$20,833 each	-$250,000
MONTHLY NET
Net monthly (corporate level)	$50,179 each	$602,148
DIVIDEND DISTRIBUTION (when extracting profits)
Profits retained in company (before dividend)		$602,148
Dividend tax on distribution (10% retention)		-$60,215
Net in partners' pockets (after dividend tax)		$541,933
TRUE annual net (after all taxes including dividend)		$541,933
Effective total tax rate on gross (incl. dividend)		~22.9%

Persona Moral at $2M: $541,933 net (cash in pocket) vs $630,516 under Act. Empresarial — PM loses by $88,583/year once dividend tax is included. However, if you don't distribute dividends and reinvest, PM retains $602,148 in the company at only 25% ISR. At $2M, AE still wins on personal cash. The crossover point requires sustained revenue well above $2M/year.

Side-by-Side Comparison — $2M/year

Metric	Plat. Provisional	Act. Empresarial	Persona Moral	Best
IVA recovery on COGS	$0	+$128,000	+$128,000	AE / PM
ISR paid during year	$20,000	$221,611	$250,000	Plat. (illusion)
ISR lump-sum at annual return	$201,611	~$0	~$0	AE / PM
Monthly safe spendable	$31,210	$52,543	$45,161*	Act. Emp.
Corporate net (before dividend)	—		$602,148	PM (if retained)
True net (cash in pocket)	$374,521	$630,516	$541,933	Act. Emp.
Effective tax rate	~18.8%	~18.5%	~22.9%†	Act. Emp.
Setup cost	Free	Free	$5–15K + 30 days	AE
April surprise bill	$201,611	None	None	AE / PM

*PM monthly spendable assumes monthly dividend distribution, after 10% retention. †PM effective rate including dividend = corporate 25% + dividend 10% on distributed profits. If profits are fully retained (no distribution), PM ISR = 25% flat = ~12.5% on gross, better than AE — but you can't access the cash. All figures use SAT 2026 ISR table for PF; PM uses 30% flat ISR (not 25%) for Mexico's standard corporate rate per LISR Art. 9 — verify with your contador.

Verdict at $2M: Act. Empresarial wins on cash-in-pocket ($630K vs $542K PM, vs $374K Plat. Provisional). PM makes sense only if profits stay inside the company (no dividend distribution). Plataformas Provisional is structurally incompatible at this scale — the $201K April bill requires disciplined monthly reserves that most operators fail to maintain.

The compounding trap of Plataformas Provisional: At every revenue tier, the regime's 1% monthly ISR withholding looks attractive — but the annual true-up escalates sharply as income grows. At $300K it's a manageable $10,358. At $1M it's $67,567. At $2M it's $201,611. Simultaneously, the unclaimed IVA on COGS compounds the loss at every tier: $19.2K lost at $300K, $64K at $1M, $128K at $2M. Actividad Empresarial eliminates both problems from month one. ISR figures based on SAT 2026 Persona Física progressive table (Anexo 8, RMF 2026).

Deep Dive: Each Regime

Plataformas Digitales — Option A: Pago Definitivo Disqualified at scale

Withholdings ARE the final tax. ISR 1% on goods sales, IVA 8% (half-rate) — both withheld by Amazon/ML. No filings, no bookkeeping, no annual return. Maximum simplicity.

Pros

Lowest tax burden: 1% ISR + 8% IVA = ~9% total
Zero compliance: no monthly filings, no annual return
No bookkeeping required
Platform handles everything
Same-day setup, free

Cons

$300K annual cap — you'll blow past this in month 2
Zero expense deductibility (no COGS, no fees, nothing)
No IVA recovery on inventory purchases
5-year lock-in once elected (auto-reclassified if you exceed $300K)
Can't combine with other business income
Salary income OK, but interest counts toward $300K cap

Verdict: Ideal for low-volume side sellers. At your projected $200K/month, you'd exceed the cap in week 2. If you elect this and exceed $300K, you're automatically reclassified to Pago Provisional mid-year — creating filing chaos. Not recommended.

Plataformas Digitales — Option B: Pago Provisional Viable but limited

Same withholding rates (1% ISR, 8% IVA) but they're provisional credits, not final payments. You file monthly + annual returns and CAN deduct expenses at year-end.

Pros

No revenue cap — works at any scale
Expense deductibility at annual return (COGS, fees, tools)
IVA recovery possible at annual return
Platform withholdings credited against final tax bill
Same-day setup, free

Cons

Monthly ISR + IVA declarations required
Annual return required with full deduction reconciliation
Full bookkeeping (ingresos y gastos) required
5-year lock-in once elected
IVA recovery only at annual return (not monthly like Act. Empresarial)
Still tied to platform income — less flexible than Act. Empresarial

Verdict: A middle ground. Same filing burden as Actividad Empresarial but with less flexibility (IVA recovery annual, not monthly; 5-year lock-in). If you're going to do monthly filings anyway, Actividad Empresarial gives you more control with no lock-in.

Actividad Empresarial (Persona Física) Recommended

Standard business activity regime for sole proprietors. Progressive ISR on net income (after deductions). Full IVA recovery on business purchases.

Pros

Scales with business — no revenue cap
Full COGS deductibility (inventory from M&O Knits)
IVA recovery — critical for 12–18% margin targets
Platform fees, shipping, tools all deductible
Same-day setup (free)
Can switch to Persona Moral later

Cons

Monthly ISR + IVA filings (need accountant)
Requires CFDI invoices for all deductions
Unlimited personal liability
Progressive ISR reaches 30%+ at very high income
Year-end inventory count required

IVA recovery example at $200K/month: You charge $32K IVA on sales. You recover $19.2K IVA on inventory + $3.2K on opex. Net IVA due: only $9.6K/month instead of $32K. This alone saves $22.4K/month.

Persona Moral (S.A. de C.V. / S.R.L.) Premature at launch

Formal corporation. 25% flat ISR on net profit. Same deductibility and IVA recovery as Actividad Empresarial, but with limited liability and higher compliance overhead.

Pros

Limited liability (partners only liable for capital)
Flat 25% ISR (advantageous at very high revenue)
Better financing/credibility for suppliers
Clean partner share structure

Cons

$5–15K MXN setup cost + 20–30 day wait
25% ISR > effective rate under PF at your scale
Dividend withdrawal tax (additional layer)
~$15–50K MXN/year accounting costs
Formal board meetings, even for 3 partners

When to switch: Once sustained revenue exceeds $500K/month, the flat 25% ISR becomes cheaper than progressive rates. Also consider if you need liability protection or external investment.

Daniel's Mother's Razón Social

Donation / Transfer Path Verify first

The "donation" is likely a share transfer or partnership amendment, not a legal donation mechanism
Process: constituent act with notario + Registro Público (~20–30 days, $5–15K MXN)
Critical check: verify the objeto social (corporate purpose) doesn't limit t-shirt sales
Firma electrónica + comprobante de domicilio still pending from Daniel/Miriam
Tax advantage at your scale: None. 25% flat ISR on $1.2M net = $300K vs $240K under Actividad Empresarial
Primary benefit: liability protection + formality, not tax savings

Recommendation: Start with Actividad Empresarial

One partner operates under Actividad Empresarial — same-day process if a regime change is needed, free, full deductibility from day one. This is the optimal regime for $200K/month revenue with 40% COGS.

Pending decision: Who registers the seller accounts — Raffaello or Miriam? Miriam already has Actividad Empresarial, which would mean no regime change needed at all. Raffaello would need to change his regime (same-day). This decision is TBD and affects which e.firma needs to be verified and which RFC gets submitted to the platforms.

Why not Plataformas Provisional? Both require monthly filings and a contador. But Actividad Empresarial recovers IVA monthly (better cash flow), has no 5-year lock-in, and works regardless of income source. Plataformas Provisional locks you in for 5 years and only recovers IVA annually. Same compliance burden, less flexibility.

Why not Plataformas Definitivo? Zero compliance is attractive, but the $300K annual cap means you'd be reclassified to Provisional within weeks of launch. Starting on Definitivo and being forced into Provisional mid-year creates filing complexity.

Two-track approach:

Week 1: Chosen partner (Raffaello or Miriam) goes live under their RFC with Actividad Empresarial
Month 1 (parallel): If desired, set up Daniel's mother's persona moral
Month 2+: Evaluate whether to transfer to persona moral (only if liability protection or scale justifies it)

Non-negotiable: Hire a contador ($3–5K MXN/month) before first sale. Monthly ISR/IVA filings, CFDI management, and inventory tracking require professional support.

Discuss with your contador: If they think Plataformas Provisional has advantages for your specific situation (e.g., lower provisional withholding during year = better cash flow), they may disagree with this recommendation. The choice should be informed by your complete financial picture.

Critical Prerequisite: M&O Knits CFDI

Confirm that M&O Knits issues CFDI (electronic invoices) with IVA declared. Without CFDIs from your supplier, you cannot deduct inventory costs or recover IVA. This single detail makes or breaks the Actividad Empresarial advantage. Ask during the M&O visit.

2 Can You Sell Without Changing Regime?

Key question: does the fiscal regime decision actually block launch, or can you start selling immediately?

Short Answer Technically yes, but costly

Both Amazon MX and MercadoLibre require RFC + Constancia de Situación Fiscal (CSF) to activate a seller account. Neither platform explicitly mandates a specific fiscal regime in their onboarding flow. However, operating under the wrong regime triggers higher withholding rates and SAT audit exposure.

Platform Requirements

Requirement	Amazon MX	MercadoLibre
RFC required	Yes	Yes
CSF required	Yes (no older than 3 months, visible QR)	Yes
Specific regime verified?	No — they rely on SAT data	No — they rely on SAT data
Blocks wrong regime?	No — but withholding rates change	No — but withholding rates change
Validation time	Up to 5 business days	Typically faster
Reports income to SAT?	Yes, monthly	Yes, monthly

Withholding Rate Impact

Without valid RFC + matching regime: platforms withhold 36% total (20% ISR + 16% IVA) on every sale. With correct regime: as low as ~8.4%. That's a 27.6% difference that directly eats into your margin.

Scenario	ISR Withholding	IVA Withholding	Total Withheld
No RFC / invalid RFC	20%	16%	36%
Valid RFC, wrong regime	~2.5–20%	8–16%	10–36%
Valid RFC, correct regime	1–2.5%	~8%	~8.4%

SAT Implications

Legal Risks of Wrong Regime

Penalties: $1,810–$22,400 MXN per late/missing declaration; compounding
Audit risk: Both platforms report monthly to SAT. Income showing up under "sueldos y salarios" while marketplace sales are reported = automatic red flag
Criminal liability: Possible if income concealment proven (extreme case)
No grace period: SAT does not offer a formal tolerance window for regime mismatch

The Good News

Regime Change is Same-Day No blocker

Process: File "Aviso de Actualización de Actividades Económicas" via SAT portal
Time: ~5 minutes online. Requires e.firma (electronic signature)
Cost: Free
Effective date: You specify the start date — can be today
Platform update: Download new CSF, upload to Amazon (1–5 days validation) and ML
Can change retroactively? Yes, but only applies forward for tax obligations. Past income still classified under old regime.

Verdict: The Regime is NOT a Real Blocker

The fiscal regime change is a same-day, free, 5-minute process on the SAT portal. There is no reason to delay selling because of it.

Action plan:

Decide: Raffaello or Miriam? Miriam already has Actividad Empresarial — using her RFC skips step 2 entirely
If Raffaello: change to Actividad Empresarial on SAT portal (5 min, needs e.firma)
Chosen partner downloads fresh CSF
Uploads CSF to Amazon MX + MercadoLibre
Starts listing products while platform validates (1–5 days)

The real blocker is: confirm the chosen partner's e.firma (firma electrónica / FIEL) is active. Without it, no SAT portal changes are possible. Confirm Friday.

3 Multi-Brand Under One Seller Account

Answer: YES on Both Platforms Confirmed

One seller account can list products under multiple brand names on both Amazon MX and MercadoLibre. No need for separate accounts.

Amazon MX

Multiple brands, one account?	Yes
Separate Brand Registry per brand?	Yes — each needs own trademark
Same category (Ropa)?	No restrictions
Separate storefronts?	Yes — one store per brand

Caveats

Shared account health: poor metrics on one brand affect the whole account
Shared suspension risk: policy violation on one brand can take down both
Brand Registry requires trademark: each brand needs a registered or pending IMPI trademark

Advantage

One bank account, one tax ID, one seller account = simplified operations and payments.

MercadoLibre

Multiple brands, one account?	Yes
Brand catalog allows it?	Yes
Separate tiendas oficiales?	In transition (Grand Stores)
Same category (Ropa)?	No restrictions

Caveats

Policy requires single account per legal entity — you can't have two accounts anyway
Grand Stores transition: new system may require individual brand ownership per official store
Shared seller reputation: no separate metrics per brand

Advantage

ML policy actually forces you to use one account per person/company, so multi-brand under one account is the expected path.

Action item: Before listing, both brands need registered or pending IMPI trademarks for Amazon Brand Registry. Without Brand Registry, you can still list products but lose access to brand storefronts, A+ Content, and brand protection tools.

Can You Isolate Brands with Two Separate Seller Accounts?

The shared account risk is real: a policy violation or performance collapse on one brand can take down both. The natural question is whether two separate seller accounts provide isolation.

Two Accounts Under the Same Persona Moral — Not Doable Prohibited

Both platforms prohibit multiple accounts under the same RFC/legal entity. Attempting it risks permanent suspension of both accounts.

Amazon MX

One Seller Central account per RFC, strictly enforced
Amazon links accounts by RFC, bank account, email, device fingerprint, and address
Detection = both accounts forcibly deactivated
Exception exists: "legitimate business reason" request via Seller Central — case-by-case, not guaranteed
Requires separate bank account, separate email, and good metrics to even be considered

MercadoLibre

One account per legal entity, no exceptions documented
ML detects linkage via RFC validation + SAT aggregated withholding reports
Detection = both accounts suspended or permanently closed
No legitimate workaround under the same RFC

Alternative: Two Separate Personas Morales (One Per Brand)

Two distinct legal entities (different RFCs) can each have their own seller account on Amazon. MercadoLibre's stance on this is not documented — requires direct confirmation with ML seller support.

Pros

True brand isolation — account health, reviews, and violations fully separate
Each entity has its own bank account, RFC, and tax filing
Amazon approval more likely with genuinely separate legal structures
Cleaner partner equity structure if brands have different ownership someday

Cons

Setup: 2× notario + registro, 20–30 days each, $5–15K MXN each
2× monthly ISR/IVA filings, 2× accounting costs (~$3–10K MXN/year extra)
2× bank accounts, 2× platform onboarding
Amazon still requires written approval for second account even with separate RFCs
ML stance unknown — needs confirmation

Recommendation: One Account Now, Revisit at Phase 3

At launch, both brands start with zero reviews and zero history — there is nothing to cross-contaminate. The shared account risk becomes meaningful only once one brand has built reputation worth protecting.

Mitigation in the meantime: maintain strict brand separation in listings, don't use the same ASINs or catalog entries across brands, and keep operating practices clean on both to avoid policy violations.

Phase 3 trigger: once either brand reaches consistent monthly revenue (>$100K MXN), evaluate whether the two-entity structure is worth the overhead. By then you'll also know which brand is performing better and whether isolation is actually needed.

4 Brand Name Validation

Trademark Reality Check

Most names on the list contain "Basic/Básico" which is descriptive for clothing. IMPI will likely reject purely descriptive names in Clase 25. Compound names that add non-descriptive elements have significantly better approval odds.

Known Conflicts in Market

Sergé Basics — established premium basics brand in Mexico
Básicos de México (BSCS) — cotton basics specialist in CDMX
Amor & Rosas — sustainable basics from CDMX (potential conflict with "Amor Básico")

Distinctiveness Hierarchy (IMPI Approval Odds)

Level	Type	Examples from Your List	IMPI Odds
1 (Best)	Invented / non-descriptive	Beisicts.	High
2	Metaphor / non-product element	Ace of Basics, Basic Empire, Basic Club	Good
3	Compound with non-descriptive word	Basics & Co, Taller de Básicos, Basics Studio	Moderate
4	Descriptive + generic modifier	Better Basics, Simply Basics, Superior Basics	Low-moderate
5 (Worst)	Purely descriptive / generic	The Basic Store, Basics Warehouse, Basically.	Very low

Top Picks: Mid-Tier Brand

Accessible, fun, competes with H&M/Old Navy/Yazbek. Needs to feel approachable and value-oriented.

Basics & Co

Mid-Tier Pick

Strong retail feel. "& Co" adds distinctiveness. Classic, trustworthy. Works in both languages.

We Are Basic

Mid-Tier Pick

First-person brand voice. Community feel. Memorable, internet-native. English works in MX market.

Taller de Básicos

Mid-Tier Pick

Spanish. "Workshop" concept adds distinctiveness. Artisanal feel. Strong local identity.

Back to Basics

Mid-Tier Pick

Established phrase = memorable. Implies "return to essentials." Check IMPI for existing registrations.

Based Basics

Mid-Tier Pick

Modern, internet-culture resonance. Alliterative. Young demographic appeal.

Top Picks: Premium Brand

Elevated, aspirational. References Uniqlo, COS, Everlane. Needs to signal quality and restraint.

The Basic Concept

Premium Pick

Philosophical angle. Signals intentional design. "Concept" elevates beyond product. Strong for editorial branding.

Propuesta Básica

Premium Pick

Spanish. "Basic Proposal" — architectural/creative connotation. Sophisticated. Strong local premium feel.

Basics Studio

Premium Pick

"Studio" implies craftsmanship and design. Clean, Scandinavian aesthetic. Everlane-adjacent positioning.

Ace of Basics

Premium Pick

Card/excellence metaphor. Strong branding potential. Memorable. Good IMPI odds (metaphorical, not descriptive).

Superior Basics

Premium Pick

"Superior" directly signals quality tier. Clean, confident. Risk: "Superior" may also be considered descriptive.

Names to Avoid

High Conflict / Low Trademark Probability

Name	Issue
The Basic Store	Purely describes what it is. Automatic IMPI refusal.
Basics Warehouse	Discount/warehouse positioning + descriptive. Wrong signal for both tiers.
Basics House	Too generic. "House" adds minimal distinction.
Basically. / Basicamente	Adverb form is still purely descriptive.
Simply Basics	"Simply" is also descriptive. Double descriptor = double refusal risk.
Amor Básico	Potential conflict with "Amor & Rosas" brand (CDMX).
Supreme Basics	"Supreme" is heavily contested globally (Supreme brand). Expect opposition.
SHRT	Very short, likely already registered. Not distinctive for clothing.
Your Basic Baby	Confusing positioning. "Baby" implies children's clothing.
The Basic T	Product-specific. Hard to expand beyond t-shirts.
Basic King	"King" heavily contested in clothing trademarks.

Remaining Candidates Assessment

Name	Tier Fit	IMPI Risk	Notes
The Basic Company	Mid	Moderate	Clean, professional. "Company" adds some distinction.
The Basic Revolution	Mid	Good	"Revolution" is non-descriptive. Energetic, but may overpromise.
A Basic Story	Premium	Good	Narrative angle. Sophisticated. Works for editorial brand.
Just. Basics.	Mid	Moderate	Minimalist punctuation helps. Still mostly descriptive.
Básicos.	Either	Low	Single Spanish descriptor. Strong brand feel but weak trademark.
Basic Love	Mid	Moderate	Approachable. "Love" adds emotion but still somewhat generic.
[Basics]	Mid	Moderate	Brackets add visual distinction. Internet-native. Hard to search/say aloud.
Beisicts.	Either	High	Invented spelling. Strongest trademark. Risk: pronunciation confusion.
Better Basics	Premium	Low-mod	Both words descriptive. Alliterative and memorable though.
Basic Club	Premium	Good	Exclusivity/community. "Club" is non-descriptive for clothing.
The Basic Idea	Premium	Good	Conceptual. Distinctive enough. Could work for editorial brand.
The Basic Premise	Premium	Good	Intellectual. Very distinctive. Niche appeal.
The Basic Pima	Premium	Moderate	"Pima" references cotton type. Descriptive for textile, but specific.
So Basic	Mid	Moderate	Playful, self-aware. Pop culture resonance. Young demo.
Basic Empire	Either	Good	"Empire" is non-descriptive. Ambitious. Matches project name.
Basic Tea	Mid	Good	"Tea" is unrelated to clothing = distinctive. Quirky, memorable.

Next Steps for Brand Validation

This week: Search top 8–10 candidates on IMPI MARCia (free, public) — Clase 25
Parallel: Batch domain check (.com, .mx, .com.mx) via Namecheap or GoDaddy
Decision: Pick 1 mid-tier + 1 premium name that clear IMPI
File: Submit IMPI applications + secure domains simultaneously
Timeline: Uncontested IMPI registration: 2–6 months. Contested: 12–18 months.

5 Neobanco Comparison

Context from Apr 8 call: need a dedicated business account (not mixing personal funds) with debit + credit, capacity for ~$200K MXN/month, subscription payments, inventory purchases, and ideally real-time financial tracking. Klar and Revolut were already on the radar.

Key finding: No Mexican neobanco currently offers a public API or webhook for real-time transaction feeds. All options require manual CSV export or third-party accounting middleware (e.g., Zapier + QuickBooks). Plan accordingly for the financial tracking integration.

Criteria Matrix

Criterio	Nubank ⭐ Top Pick	Revolut Strong Alt	Hey Banco Tertiary	Klar You have it	Albo Backup
Cuenta empresarial dedicada	✅ Nu Empresas	✅ Business account	✅ Requiere SAPI+CSF	🟡 Vía Tribal (en dev)	✅ Sí
Tarjeta de débito	✅	✅	✅	✅	✅
Tarjeta de crédito	✅ Sin anualidad	✅ Sin anualidad	✅ Hasta $500K límite	✅ Mastercard	🟡 No confirmado
Volumen $200K MXN/mes	✅ Verificar límite aumentado	✅ Sí	✅ Banco completo	🟡 Verificar (~23K onboarding)	🟡 Verificar
Pagos de suscripciones SaaS	✅	✅	✅	🟡 Vía Tribal	✅
Compras de inventario	✅ Transferencias ilimitadas	✅	✅	🟡 Vía Tribal	✅
Soporte MXN + USD	🟡 USD vía Wise (premium)	✅ 30+ monedas nativo	❌ MXN solamente	🟡 USD vía WorldRemit	🟡 USD vía WorldRemit
API / tracking en tiempo real	❌ No público aún	❌ No público aún	❌ No documentado	❌ No público	❌ No público
Persona Física + moral	✅ Ambas en la misma app	✅ Ambas	✅ Requiere empresa registrada	⚠ Verificar	⚠ Verificar
Costo mensual	✅ $0	✅ $0 básico / tiers opcionales	✅ $0	✅ $0	✅ $0
Licencia bancaria completa	✅ Desde abril 2025	✅ Desde enero 2026	✅ Spinoff de Banregio	❌ SOFIPO	❌ SOFIPO
Seguro IPAB depósitos	✅ ~$3.1M MXN	✅ Banco completo	✅ ~$3.1M MXN	❌ No IPAB (SOFIPO)	❌ No IPAB (SOFIPO)

Evaluación por opción

1. Nubank (Nu México) Top Pick

Obtuvo licencia bancaria completa en abril 2025. Nu Empresas permite abrir cuenta empresarial dentro de la misma app donde ya tienes cuenta personal — ideal para separar fondos sin fricción. Transferencias ilimitadas sin costo, tarjeta de débito y crédito sin anualidad.

Pros

Personal + empresarial en misma app (separación limpia)
Licencia bancaria = IPAB coverage + expansión de features
Transferencias ilimitadas instantáneas (clave para inventario)
Crédito sin anualidad incluido
12M+ usuarios en MX = estabilidad
Sin comisiones mensuales

Cons

USD nativo solo en tier Ultravioleta (roadmap Mexico incierto)
Límite onboarding virtual ~$23K/mes — hay que verificar aumento por RFC
Sin API pública por ahora

Acción: Contactar soporte Nu Empresas para confirmar: (1) capacidad $200K MXN/mes con RFC verificado, (2) timeline USD accounts, (3) si hay integración contable vía CSV automático.

2. Revolut México Strong Alternative

Lanzó operaciones bancarias completas en enero 2026 — el neobanco más nuevo con licencia. Destaca por soporte nativo de 30+ monedas incluyendo USD, hasta 200 tarjetas virtuales, y diseño explícito para pagos cross-border. Si van a comprar inventario de proveedores internacionales, Revolut tiene ventaja clara sobre Nubank.

Pros

MXN + USD + EUR nativo (30+ monedas)
Licencia bancaria desde enero 2026
Hasta 200 tarjetas virtuales (gestión de equipo/suscripciones)
Integración declarada con contabilidad/HR (verificar)
Transferencias internacionales con tipo de cambio en tiempo real
Sin comisión básica

Cons

Más nuevo = menos documentación disponible en MX
Sin API pública aún
Requiere verificar requisitos RFC/SAPI para cuenta empresarial

Acción: Contactar Revolut MX para confirmar features empresariales, límites de $200K/mes, y qué integraciones contables tienen disponibles.

3. Hey Banco Tercera Opción

Spinoff de Banregio con infraestructura bancaria tradicional. Requiere empresa registrada (SAPI/SA de CV + RFC + CSF). Tiene Hey Pago, el 6to adquirente más grande de México — útil si eventualmente aceptan pagos con terminal. Sólido pero más burocrático para arrancar.

Acción: Considerar en fase 2 cuando estén constituidos como Persona Moral. Para arranque inmediato como Persona Física, Nubank o Revolut son más ágiles.

4. Klar Esperar

Ya tienes Klar como persona física. Su expansión empresarial va vía la adquisición de Tribal (B2B payments) pero el producto SME aún está en desarrollo. Sin licencia bancaria completa (SOFIPO = sin cobertura IPAB). Para el uso caso de $200K/mes con inventario y suscripciones, no está listo todavía.

Veredicto: Mantener la cuenta personal que ya tienes, pero no usarla como cuenta de negocios. Revisitar en 6 meses cuando Tribal esté integrado.

Lo que NO usar como cuenta principal

Clip / Conekta / Cuenca No aplica

Clip: IFPE (institución de fondos de pago electrónico) — procesa cobros de clientes, no sirve para pagar inventario, suscripciones, o nómina. Complemento, no banco.
Conekta: Gateway de pago puro — necesita cuenta bancaria separada para liquidar fondos.
Cuenca: Solo cuentas personales, sin opción empresarial.

Recomendación: Estrategia de dos cuentas

Cuenta principal: Abrir Nu Empresas en Nubank (sin costo, misma app que cuenta personal). Primera elección por estabilidad, licencia bancaria, y facilidad para separar fondos.

Si compran inventario de proveedores en USD o necesitan multi-moneda: abrir también Revolut Business. El costo es $0 en tier básico y resuelve el gap de USD que Nubank no cubre nativamente.

Para tracking financiero en tiempo real: Ningún neobanco tiene API pública. Solución práctica: usar el sistema de parser de correos + estados de cuenta que ya tienes. Configurar alertas de transacción por correo y parsear automáticamente. Alternativa: Zapier + exportación CSV semanal a tu herramienta de análisis.

Fondeo inicial: Cada socio aporta lo acordado a la cuenta Nu Empresas. Una vez constituida la empresa, eso se formaliza como capital social.

6 Friday Action Items (Apr 11)

Prioritized list for the Friday in-person session.

Critical Path Actions

Decide: Raffaello or Miriam as the seller account holder?
Miriam already has Actividad Empresarial — using her RFC requires no regime change. Raffaello would need a same-day regime update. Decision pending.

Confirm chosen partner's e.firma (FIEL) is active
If Raffaello: also change regime to Actividad Empresarial (5 min on SAT portal). If Miriam: no regime change needed, just download fresh CSF.

Upload new CSF to Amazon MX + MercadoLibre
Amazon validates in 1–5 days. Do this same day as regime change.

Narrow brand names to 3 finalists per tier
Use the picks above as starting point. Then search IMPI MARCia for Clase 25 conflicts.

Daniel: connect to the server via SSH Guide ready
Raffaello has prepared a step-by-step connection guide: gemini.google.com/share/d2b741272b4a

Schedule M&O Knits visit
Coordinate with Miriam. Ask Luis which model best competes in Amazon packs. Confirm they issue CFDI.

Open Nu Empresas account (Nubank) as business bank
Top pick per neobanco analysis. Free, licensed bank, debit+credit, personal+business in same app. If USD payments needed for suppliers, also open Revolut Business (free tier). Klar is already open as personal — keep it, don't use for business ops yet. See Section 5 for full comparison.

Key insight from this analysis: The fiscal regime is NOT the blocker we thought. If Miriam is chosen, there's nothing to change at all. If Raffaello, it's a same-day process. Either way, you can unblock fiscal + platform activation in a single afternoon once the Raffaello vs. Miriam decision is made.

T-Shirt Empire — Phase 0 Analysis

1 Fiscal Regime Analysis

All Four Options at a Glance

Tax Burden at Your Revenue Projections

How ISR Actually Works Under Each Regime

Plataformas Provisional — $300K/year

Actividad Empresarial — $300K/year

Persona Moral (S.A. de C.V.) — $300K/year

Side-by-Side Comparison — $300K/year

Plataformas Provisional — $1M/year

Actividad Empresarial — $1M/year

Persona Moral (S.A. de C.V.) — $1M/year

Side-by-Side Comparison — $1M/year

Plataformas Provisional — $2M/year

Actividad Empresarial — $2M/year

Persona Moral (S.A. de C.V.) — $2M/year

Side-by-Side Comparison — $2M/year

Deep Dive: Each Regime

Pros

Cons

Pros

Cons

Pros

Cons

Pros

Cons

Daniel's Mother's Razón Social

Recommendation: Start with Actividad Empresarial

Critical Prerequisite: M&O Knits CFDI

2 Can You Sell Without Changing Regime?

Platform Requirements

Withholding Rate Impact

SAT Implications

The Good News

Verdict: The Regime is NOT a Real Blocker

3 Multi-Brand Under One Seller Account

Caveats

Advantage

Caveats

Advantage

Can You Isolate Brands with Two Separate Seller Accounts?

Amazon MX

MercadoLibre

Pros

Cons

Recommendation: One Account Now, Revisit at Phase 3

4 Brand Name Validation

Trademark Reality Check

Known Conflicts in Market

Distinctiveness Hierarchy (IMPI Approval Odds)

Top Picks: Mid-Tier Brand

Top Picks: Premium Brand

Names to Avoid

Remaining Candidates Assessment

Next Steps for Brand Validation

5 Neobanco Comparison

Criteria Matrix

Evaluación por opción

Pros

Cons

Pros

Cons

Lo que NO usar como cuenta principal

Recomendación: Estrategia de dos cuentas

6 Friday Action Items (Apr 11)

• Sources