Airbnb and short-term rentals in Rosarito: permits, taxes and HOA rules
Renting a Rosarito home or condo by the night is legal, but it is a regulated business. Since 2024, hosts on digital platforms must register the property with the municipality, carry liability insurance and hold a Protección Civil safety certificate. On each booking the guest pays IVA and the 5% state lodging tax, and the platform usually withholds income tax and part of the IVA from the owner.
Do I need a permit to rent on Airbnb in Rosarito?
Yes. The Reglamento de Hospedaje a través de Plataformas Digitales de Playas de Rosarito (Periódico Oficial No. 5, 26 January 2024) covers houses, apartments and condos offered for temporary stays through platforms or websites. Every host and every property must be entered in the Registro Municipal de Prestación de Servicios de Hospedaje (Art. 5). Registration is free and is filed with the Dirección de Recaudación de Rentas Municipal. The application includes (Art. 7):
- Your name, contact details, ID and proof of the property's address.
- The platforms where it is listed, the host number each gave you, and the date you started.
- The municipal operating permit (permiso de operación) and a compatible land use (uso de suelo).
- A safety certificate from the Dirección de Protección Civil y Bomberos, a hygiene protocol and a signed statement that the property meets the safety rules.
- Registration with SAT (alta en SAT).
Land use, inspections and penalties
The Dirección de Administración Urbana grants or denies the land use opinion for platform rentals and may ask for the consent of the immediate neighbors (Art. 27, fr. I-II). Buildings five years old or more without a construction and completion licence also need an occupancy opinion (fr. III). The operating permit must be renewed each year with the Tesorería Municipal (fr. IV). The municipality sets any fees for these steps; ask for a written figure.
The registration certificate is valid for one year, and changes must be reported within 30 calendar days (Art. 8). The municipality can inspect after giving notice (Arts. 19-21); have a first-aid kit, local emergency numbers, an evacuation procedure, earthquake and fire information and your certificate on hand (Art. 22). Renting without a current registration, safety certificate or insurance, or cancelling a confirmed booking, can lead to a temporary closure of up to 30 days (Arts. 31-32).
Insurance, house rules and guest disputes
Hosts must carry civil liability insurance covering the service whenever there is a current booking (Art. 14). Before relying on a platform's host protection program to meet this rule, ask the municipality whether it accepts it. Hosts must also publish house rules on the platform or at a link given to the guest, and in a condominium display the building's rules too (Art. 15); honor the rate quoted at booking (Arts. 9, 11); issue receipts and the invoice (Art. 10); and keep a channel for complaints (Art. 29). Guests can complain to the municipality (Art. 30).
If a guest damages the property, document it with photos and messages the same day and use the platform's claim process and your insurer. If a guest will not leave, do not use force or cut services; get legal advice.
Income tax (ISR) for the owner
If you are a Mexican tax resident, the platform withholds 4% of the lodging income it collects for you, IVA excluded (LISR Art. 113-A, fr. II), or 20% if you do not give it your RFC, the Mexican tax ID (Art. 113-C, fr. IV). The withholding is normally a provisional payment. You may treat it as final if your platform income in the prior year did not exceed MXN 300,000 and you have no other income except salaries or interest; you then cannot deduct expenses, must file a notice with SAT within 30 days of your first platform income, and are bound for five years (Art. 113-B). A Mexican company renting through a platform has 2.5% withheld in 2026 (Ley de Ingresos de la Federación 2026, Art. 25, fr. VI).
If you live in the U.S. or Canada, the LISR taxes a foreign resident's income from the use of real estate in Mexico at 25% of the gross amount, with no deductions (Art. 158). The payer withholds; if the payer is itself a foreign resident, the owner files the payment within 15 days. When the income passes through a fideicomiso, the trustee bank issues the CFDI and withholds. Applying these rules to nightly platform stays raises technical questions, so get a written opinion from a Mexican accountant before you list, and ask your U.S. or Canadian tax adviser about tax at home.
IVA on short-term rentals
Lodging pays IVA at the general rate of 16% (Ley del IVA Art. 1); the exemption for homes rented as a dwelling does not cover furnished properties or lodging (Art. 20, fr. II). The guest pays it in the price. A foreign platform that collects the price withholds 50% of the IVA from individual hosts, or 100% if the host gives no RFC (Art. 18-J, fr. II, inciso a). In 2026 it must also withhold 100% when the host is paid into a bank account abroad (Ley de Ingresos de la Federación 2026, Art. 25, fr. IX, inciso c), the usual case for owners paid in the U.S. or Canada.
Individuals whose platform income did not exceed MXN 300,000 in the prior year may treat the IVA withheld as final if they register in the RFC and file the notice (Arts. 18-L, 18-M). The northern border decree (DOF, 31 December 2018, extended to 31 December 2026 by the DOF of 31 December 2025) lets taxpayers who provide services in the region bring IVA to 8%, if they meet its conditions and file a notice with SAT (Arts. 11 and 12); confirm with your accountant whether you qualify before charging 8%.
The state lodging tax (Impuesto sobre Servicios de Hospedaje)
The Ley de Hacienda del Estado de Baja California taxes lodging received in the state and expressly includes temporary stays in houses and apartments offered through apps and platforms (Art. 127). The guest is the taxpayer (Art. 128), and the base is the lodging price, without other services if the invoice separates them (Art. 129). The 2026 rate is 5%, including lodging through digital platforms (Ley de Ingresos del Estado 2026, Art. 6).
The host collects the tax, files it monthly by the 25th of the following month (Art. 131) and must be enrolled in the Registro Estatal de Causantes (Art. 132, fr. I). When a platform collects and pays it, the platform files it and the host is released (Art. 130). Airbnb's help centre says it collects and remits the 5% Baja California (Norte) lodging tax, on the listing price including cleaning fees; for other platforms and direct bookings, check who pays it.
Taxes on a Rosarito short-term rental at a glance
A 2026 reference to review with your accountant.
| Tax | Rate (estimate, 2026) | Who pays / withholds | Source |
|---|---|---|---|
| ISR, Mexican-resident individual | 4% of income, IVA excluded (20% without RFC) | Platform withholds | LISR Arts. 113-A, 113-B, 113-C |
| ISR, Mexican company | 2.5% | Platform withholds; creditable | LIF 2026 Art. 25 fr. VI |
| ISR, foreign-resident owner | 25% of gross, no deductions | Payer or trustee bank withholds, or owner files within 15 days | LISR Art. 158 |
| IVA on lodging | 16% (8% only if the border decree applies) | Guest pays; host is the taxpayer | LIVA Arts. 1, 20; decree DOF 31-12-2025 |
| IVA withheld by platform | 50% of the IVA; 100% without RFC or if paid abroad | Platform withholds | LIVA Art. 18-J; LIF 2026 Art. 25 fr. IX |
| State lodging tax (ISH) | 5% of the lodging price | Guest pays; host or platform files monthly | Ley de Hacienda de B.C. Arts. 127-132; Ley de Ingresos del Estado 2026 Art. 6 |
| Municipal host registry | No registration fee | Host registers | Reglamento de Hospedaje Arts. 5, 8 |
Estimates only. Final amounts are set by each office, bank, notary or provider at the time of payment.
HOA and condominium rules
In a condo, the building's rules matter as much as the municipality's. Under the Ley sobre el Régimen de Propiedad en Condominio de Inmuebles para el Estado Libre y Soberano de Baja California, owners use their units as the founding deed (escritura constitutiva) provides (Art. 15), and an owner who rents out a unit is jointly liable with the occupant for obligations to the condominium (Art. 16). The Reglamento del Condominio sets the limits on use of common and private areas (Art. 54), binds every new buyer (Art. 56), and in residential condominiums can be changed by owners holding 75% of the total value and 51% of the owners (Art. 55).
Before you buy to rent, or before you list:
- Read the deed and current rules for bans or limits on short stays, minimum nights, guest registration or extra fees.
- Ask the administrator for recent assembly minutes; a vote on rentals may be coming.
- Get a letter showing your HOA fees are current, and give guests the building's rules, since fines usually go to the owner.
Can I rent out a property held in a fideicomiso?
Generally yes. Under the Ley de Inversión Extranjera, the use and enjoyment a fideicomiso gives the beneficiary includes the fruits and any return from operating the property for profit, through third parties or through the trustee bank (Arts. 11-12). Read your trust deed, since some set conditions on leasing or require notice to the bank. If the rental income passes through the trust, the bank issues the CFDI and withholds income tax (LISR Art. 158).
How Rosarito Legal can help
Rosarito Legal, the Rosarito office of Galarza Legal, reviews the condominium deed and rules and your fideicomiso, prepares the municipal registration file, drafts bilingual house rules and rental terms, and works with your accountant on RFC registration and tax choices. If a guest causes damage or will not leave, it advises on the claim; see also the guide on evictions. You pay permit fees and taxes directly to the municipality, SAT or the state; the firm does not receive or hold those funds.
Email [email protected], call +1 619-568-2424, use the contact page or book a consultation with Lic. Pati Claudia Galarza (Cédula Profesional 15176510) at Blvd. Popotla 3009, Playa Encantada, Playas de Rosarito, B.C. 22713.