Accounting for Hotels and Boutique Hotels in Puerto Vallarta

Hotels in Puerto Vallarta face three overlapping taxes on every booking — 16% IVA, 3% ISH lodging tax, and ISR on net income — plus IMSS for every employee. We track all of them so you can focus on your guests.

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Who This Is For

  • Boutique hotel owners in Puerto Vallarta and Riviera Nayarit with 5 to 50 rooms
  • Bed and breakfast operators managing lodging income and staff
  • Small resort owners handling multi-department revenue (rooms, food and beverage, tours)
  • Foreign investors who purchased a hotel property and need compliant local accounting
  • Hotel operators transitioning from informal management to professional accounting

What's Included

  • Daily room revenue recording and reconciliation
  • Occupancy rate and RevPAR monthly reporting
  • Food and beverage cost and revenue accounting
  • IVA on lodging services (16%) — monthly collection and SAT declaration
  • ISH (Impuesto Sobre Hospedaje) — 3% Jalisco lodging tax filing
  • IMSS registration and payroll for all hotel staff categories
  • Monthly ISR provisional declarations and annual return
  • CFDI invoice management for corporate guests and OTA bookings

Why AccountingPV

Accounting experts who know Puerto Vallarta

ISH Catches Many Hotel Owners Off Guard

The Jalisco state lodging tax (ISH) is 3% of total room revenue and is separate from federal IVA. It is filed with the state government on a different schedule from SAT filings. We manage both federal and state obligations so nothing is missed.

Department-Level P&L for Better Decisions

We structure your books by department — rooms, F&B, spa, tours — so you can see which operations are profitable and which are not. This is the foundation of hotel management, not just a bookkeeping preference.

IMSS for Every Hotel Job Category

Hotels have a complex IMSS profile — front desk, housekeeping, maintenance, kitchen, wait staff, security, and management each have different risk categories and wage bases. We categorize every position correctly to minimize your IMSS rate.

Seasonal Revenue Without Seasonal Chaos

PV hotels see 3x occupancy swings between high and low season. We manage your cash flow reporting and advance your SAT declarations to reflect seasonal patterns, so tax payments do not spike at the worst time of year.

FAQ

Common questions

Hotels in Puerto Vallarta pay three taxes on room revenue: 16% IVA (federal), 3% ISH (Jalisco state lodging tax), and ISR (income tax) on net profits. IVA and ISH are pass-through taxes collected from guests. ISR is based on your net income after deductible expenses.

ISH (Impuesto Sobre Hospedaje) is a 3% state tax on lodging revenue in Jalisco. It is separate from federal IVA and is filed with the Jalisco state tax authority (SEFIN) on a monthly basis. Hotels must register as ISH taxpayers separately from their SAT registration.

IVA collected from guests must be tracked monthly and remitted to SAT by the 17th of the following month, offset against any IVA paid on deductible expenses (IVA acreditable). We manage both sides so your net IVA liability is minimized and filed on time.

OTA platforms pay you net of their commission. We gross up each OTA payment to the full room rate, record the OTA commission as a deductible expense, and reconcile each platform's monthly payout statement against your revenue records.

Hotels typically fall under IMSS risk class I or II (lower risk), which means lower employer contributions than construction or manufacturing. However, correct classification depends on your primary activity code. Misclassification can result in overpayment or penalties on audit.

Yes. We produce bilingual monthly financial packages including revenue by department, occupancy statistics, operating expense breakdown, and net income — formatted for review by US or Canadian investors who do not read Spanish SAT filings.

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Related services & resources

Service Bookkeeping Services Monthly bookkeeping for hotel operations. Service Payroll Services Full payroll and IMSS for hotel staff. Calculator IVA Calculator Calculate IVA on hotel room sales. Calculator Payroll Calculator Estimate full labor costs for your team. Resource Payroll Requirements in Mexico Legal requirements for hotel employees. Landing Restaurant Accounting Accounting for restaurants in Puerto Vallarta.

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