With the entry of the new government in Mexico led by President Andr\u00e9s Manuel L\u00f3pez Obrador, new foreign investment opportunities seem to open up, mainly in the Mexican southeast and in the northern border area, so here is a brief summary of some tax credits and current incentives in Mexico.<\/p>\n
Corporate bonds<\/strong><\/p>\n In accordance with the Presidential Decree that entered into force on 09 January 2019, a tax credit equivalent to 100% of ISR is granted that would have to be withheld on interest paid to investors residing abroad.\u00a0This benefit will be applied whenever the interest is derived from publicly traded bonds issued by entities residing in Mexico and the recipients residing in a country with which Mexico has an income tax treaty or a broad information-exchange agreement,\u00a0such as the United States of America.<\/p>\n Capital gain<\/strong><\/p>\n The Decree establishes a preferential tax rate of 10%, applicable to the profits made by resident natural persons or tax residents abroad during the fiscal years 2019 to 2021 from the sale of shares in the Mexican stock exchange, complying with a series\u00a0of requirements and assumptions.<\/p>\n Incentive for\u00a0research and\u00a0development (R&D)<\/strong><\/p>\n<\/div>\n The Income Tax Law establishes The expenses for investment in specialised equipment, laboratory equipment, tools, and fees paid way it is necessary to attend to the rules of operations to know in detail the requirements and limitations.<\/p>\n Incentive on investments in film production<\/strong><\/p>\n There is a direct fiscal stimulus equivalent to the amount contributed to projects of production of national cinematographic films (EFICINE) applicable against income tax for Incentives forreal estate investment\u00a0(FIBRAS and REITS)<\/strong><\/p>\n<\/div>\n There are some tax benefits for real-estate investment trusts. Mexican legislation establishes a special tax regime for real-estate investment With the entry of the new government in Mexico led by President Andr\u00e9s Manuel L\u00f3pez Obrador, new foreign investment opportunities seem to open up, mainly in the Mexican southeast and in the northern border area, so here is a brief summary of some tax credits and current incentives in Mexico. Corporate bonds In accordance with the Presidential Decree that entered into force on 09 January 2019, a tax credit equivalent to 100% of ISR is granted that would have to be withheld on interest paid to investors residing abroad.\u00a0This benefit will be applied whenever the interest is derived from publicly traded bonds issued by entities residing in Mexico and the …<\/p>\n
\na 30% tax credit for R&D expenses, including investments. The tax credit will be equal to the R&D expenses
\nof the current year that exceed the average of said expenses incurred
\nin the previous three years.<\/p>\n
\nto researchers are, among others, eligible for this incentive, in the same<\/p>\n<\/div>\n
\nthe year. However, said incentive may in no case exceed the ISR
\npaid in the previous fiscal year.<\/p>\n
\ntrusts dedicated to the acquisition and development of real estate for lease
\nor acquisition of the right to receive income from the lease of the property or to grant financing for such purposes. This tax regime grants benefits such
\nas the deferral of ISR, among others. Certain requirements must be met to be subject to this special tax regime.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"