Accounting for Medical Practices

Most medical and dental services provided directly to patients are exempt from IVA under Article 15 of the IVA Law. This includes consultations, surgeries, laboratory work, and dental procedures. However, some services — such as cosmetic procedures, selling medical supplies, or renting clinic space — may be subject to IVA. We review your specific services and apply the correct treatment.

Yes. All professional fee income (honorarios) is subject to ISR regardless of IVA status. Physicians operating as individuals pay progressive rates up to 35% on net income after deductions. Monthly provisional payments are required by the 17th of each month. We calculate, file, and pay these on your behalf.

Yes. Any employee in a subordinate relationship — nurses, receptionists, assistants, cleaning staff — must be registered with IMSS. Failure to do so results in back contributions, fines, and potential labor claims. We handle IMSS registration, monthly filings, and bi-weekly payroll processing.

Yes. Medical equipment, instruments, supplies, clinic rent, and professional liability insurance are all deductible expenses if backed by a valid CFDI. Equipment above certain value thresholds is depreciated over multiple years. We track all of this and apply the correct deductions at declaration time.

It depends on your income level, number of patients, and whether you employ staff. Individuals (honorarios) face progressive rates but have simpler compliance. A company (persona moral) pays a flat 30% but adds complexity and cost. Once annual income exceeds roughly $500,000 MXN, a corporate structure often saves tax. We model both scenarios for you before you decide.