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Regulation of the Law on Income Tax

INCOME TAX LAW REGULATION

Official Journal of the Federation October 8, 2015

On the sidelines a seal with the National Shield, which reads: United Mexican States.-Presidency of the Republic.

ENRIQUE PEÑA NIETO, President of the United Mexican States, in exercise of the faculty conferred on me by article 89, fraction I of the Political Constitution of the United Mexican States, and with Article 31 of the Organic Law of the Federal Public Administration and 2, 8, 17, 24, 26, 27, 28, 29, 31, 36, 39, 41, 45, 46, 54, 73, 76, 82, 86, 93, 96, 112, 121, 124, 126, 151, 161, 191, 195 and other relative of the Tax Law on the Income, I have had to issue the next

INCOME TAX LAW REGULATION

TITLE I

General Provisions

Article 1. For the purposes of this Regulation:

I. Law, the Income Tax Act;

II.       Tax, income tax;

III.     Secretariat, the Secretariat of Finance and Public Credit, and

IV.      SAT, the Tax Administration Service.

Article 2. When the Act or this Regulation states the obligation to submit notices to the tax authorities, they shall be submitted within the time limits and forms laid down in the Federation's Fiscal Code, its Rules of Procedure and the provisions of the general that the effect is issued by the SAT.

Article 3. For the purposes of the Act and this Regulation, the vehicle shall be understood to mean that vehicle for the carriage of up to ten passengers, including the driver.

Motorcycles shall not be considered to be included in the previous definition, either from two to four wheels.

Article 4. For the purposes of Articles 2, sixth and seventh paragraphs and 168 of the Law, the term construction of works includes: foundations, structures, houses and buildings in general, terraceries, terraplenes, industrial and electrical plants, warehouses, roads, bridges, roads, railways, dams, canals, pipelines, pipelines, aqueducts, well drilling, road works for urbanization, drainage and dismantling, ports, airports and similar, as well as the projection or demolition of real estate.

The computation of days of duration of the services referred to in Article 2, sixth and seventh paragraphs of the Law shall be made considering the totality of natural days between the beginning and the termination of the services.

In cases where the nature of the services is deemed to exceed 183 calendar days over a period of twelve months, the taxpayer shall comply with its obligations. obligations under Title II or Title IV, Chapter II of the Act, as appropriate, from the commencement of its activities.

Article 5. For the purposes of Article 3, section IV of the Law, it is considered that they are not prior or ancillary activities, which are equal to the activities of the resident abroad, except that such activities also have the nature of prior or auxiliary abroad. Address ancillary activities shall not be considered.

Article 6. For the purposes of Article 4 of the Act, taxpayers who wish to credit their tax residence in another country with which Mexico has a treaty to avoid double taxation, may do so by means of the proof of residence referred to in the last paragraph of that Article, or, with the documentation issued by the competent authority of the country concerned, with which such contributors prove to be presented the tax return for the last financial year.

If at the time of crediting your residence the time limit for submitting the last financial year's declaration has not expired, the documentation issued by the competent authority of the country of origin will be accepted. in the case where they prove that they have lodged the tax return for the last financial year.

The residence and documentation constances referred to in this article shall be valid for the calendar year in which they are issued.

Article 7. For residents in Mexico to receive income from dividends from shares issued by foreign-resident companies that are listed on the Mexican Stock Exchange, may prove in the terms of Article 5 of the Law, the tax withheld by the depositary of the shares, even if it resides abroad, shall be deemed sufficient if the latter issues an individualized constancy of such withholding in which it informs the institution for the deposit of authorised securities, compliance with the Securities Market Act, the data identifying the taxpayer, including the name and key in the federal taxpayer register, as provided to the foreign country's tax authority by means of the depository; the income received and the deductions made, in the same terms as stated in the constancy of perceptions and retentions. The constancy issued by the depositary abroad shall not require the signature of the dividend payer's legal representative or the name of the legal representative of the depositary.

Article 8. For the purposes of Article 8, sixth paragraph of the Law, exchange houses and currency centers to determine currency losses due to foreign currency fluctuation, You can use the average exchange rate of your day's operations, calculated as follows:

I. The weighted average sales and purchase exchange rates will be added and the result obtained will be split between two;

II. The weighted average exchange rate will be the one that results from dividing the total income in pesos by currency sale of the day between the number of currencies sold on the same day, and

III.     The weighted average exchange rate of purchase will be the one that results from dividing the total of the pesos in pesos by the purchase of foreign currency made in the day between the number of currencies purchased on the same day.

In the event that only foreign exchange transactions had been conducted during the day, the average exchange rate of the transactions will be the result of the fraction II of this article. When only foreign currency buying operations would have been performed during the day, the average exchange rate of their operations will be the result of the fraction III of this article.

Also, in the event that there are no transactions in the purchase of any currency, but the exchange losses due to the fluctuation in its value, the exchange houses or centers must be determined. The exchange rate shall be used by the Bank of Mexico referred to in Article 8 of the Law, in the case of United States dollars; in the case of currencies other than the United States dollar, they shall be required to using the currency equivalency table with the United States dollar of the United States prepared by the Bank of Mexico, published in the Official Journal of the Federation in the first week of the immediate month following the day in which the loss is suffered.

Article 9. Dealing with credit unions and cooperative savings and loan companies, for the purposes of Article 11 of the Act, are not considered related parties to individuals and individuals (a) a member of the European Parliament, who is a member of the European Parliament, who is a member of the European Parliament, and who is a member of the European Parliament and the Council of the European

.

Article 10. The utility coefficient referred to in Article 14, fraction I of the Law, shall be calculated up to the decimation.

Article 11. In cases of disposal, redemption or redemption, of bonds, bonds or any securities, provided that they are among the large public investors or constitute public debt, the loss suffered by the taxpayer and the interest accrued in charge, in terms of Article 25, fraction VII of the Law, shall be the difference between the acquisition cost and the amount of disposal, amortization or redemption, when the first is greater.

In cases of disposal, redemption or redemption, of bonds, bonds or any securities, provided that they are among those that are placed among the large public investor or constitute public debt, in that the total or part of the interest is known until it is paid, the title is amortized or redeemed, the gain that in terms of Article 8 of the Law is considered to be of interest, will be the one that results from subtracting the amount of the disposal, redemption or redemption, the additional acquisition cost of accrued interest, accumulated and not collected, originating from the bond, obligation or value title in question.

When the acquisition cost referred to in the preceding paragraph, added to accrued and uncollected interest, is greater than the amount of the disposal, amortization or redemption of the bonus, obligation or title value, the difference shall be the loss incurred by the taxpayer and shall be deemed to be accrued interest, in terms of Article 25, fraction VII of the Act.

Article 12. For the purposes of Articles 16 and 90 of the Law, the moral and physical persons resident in Mexico, other than the exchange houses that are engaged in the purchase and sale of foreign currency, shall be required to to accumulate the income determined in accordance with Articles 8, 18, fraction IX, 44, 45, 46, 133 and 134 of the Law, taking into account only the gain actually received and must be supported in the taxpayer's accounts. The above, regardless of the other revenue they receive.

TITLE II

Of The Morales People

General Provisions

Article 13. For the purposes of Article 14, paragraph 7 (a) of the Law, taxpayers may not consider the income of a source of wealth located abroad when they have been paid by the taxpayer. tax in the country where the source of wealth is located, even if they are not attributable to their establishments located abroad.

Article 14. For the purposes of Article 14, paragraph 7, point (b) of the Act, the application for authorization to decrease the amount of provisional payments from the second of the financial year concerned, shall be submitted to the tax authority one month before the date on which the whole of the provisional payment requested to be reduced is to be made. Where there are several provisional payments for which the reduction is requested, the application shall be submitted one month before the date on which the first payment is to be made.

CHAPTER I

From Revenue

Article 15. In derivative financial transactions in which the issuer of the securities in which it consists of the rights or obligations of those transactions, repurchases them prior to their maturity, is considered as a cumulative income or as a deduction or, as a gain or loss, as appropriate, the difference between the price at which it repurchases them and the amount it received for placing or disposing of such securities, updated for the period between the month in which the received and the one in which the titles are readying. For the purposes of this Article, the issuer shall consider as first acquired the securities that were first placed or otherwise disposed of.

Article 16. For the purposes of Article 16 of the Law, deposits received by the lessor shall not be considered as a cumulative income, where the deposits are exclusively intended to ensure that the obligations agreed in the contract are fulfilled. lease and are returned at the end of the contract.

When deposits are applied to the fulfilment of any obligation arising out of the lease, the amount applied shall be considered as a cumulative income for the lessor in the month in which they are applied.

Article 17. Taxpayers who enter into real estate contracts that have the object of demolition, screening, inspection or work supervision may apply the provisions of Article 17, second and third paragraphs of the Law. This option shall be applied for all reference contracts concluded in the financial year.

Article 18. Taxpayers who enter into real estate contracts, in which they are required to execute such work according to a plan, design and budget, in cases where they do not they are obliged to present estimates by executed work or the periodicity of their presentation is greater than three months, without prejudice to the provisions of Article 17, second and third paragraphs of the Law, they may consider as a cumulative income the a monthly advance in the execution or manufacture of the goods to which the work is concerned.

The option provided for in this article may only be exercised by understanding all the works referred to in the preceding paragraph, which in the year he or she executes or manufactures the taxpayer.

Article 19. For the purposes of Article 17, second and third paragraphs of the Act, an estimate is deemed to be authorized or approved on the date on which the resident or the Customer-empowered person to monitor the progress of the work, consistent with that estimate.

Article 20. For the purposes of the first paragraph of Article 17, paragraph III, third paragraph of the Act, the taxpayer may change the option to which that fraction refers to a single time, before the last five years have elapsed since the last change, provided that it is in any of the following assumptions:

I. When merging with another society;

II. When the partners take stock or social parts representing at least 25% of the capital the taxpayer's social security;

III. The society that obtains the character of integrated in terms of article 61 of the Law, in the exercise the following in which the integrative company has the authorisation referred to in Article 63 of the Act, or, where it is incorporated or disintegrated as an integrated company in accordance with Articles 66 and 68 of that Law, and

IV. When you spin off society.

Article 21. Taxpayers who are engaged in the manufacture of fixed-asset, long-process manufacturing assets, may accumulate income from the supply contracts of such assets. goods on the date on which they receive them in cash or when the estimates are approved or approved for recovery or partial deliveries agreed in the contract, provided that in the latter case no estimates are made of the progress, whichever occurs first.

The taxpayers referred to in the preceding paragraph shall be in accordance with the provisions of Article 17, the last paragraph of the Law.

Article 22. For the purposes of Article 19 of the Act, where the original amount of the updated investment is greater than the income obtained by the disposal of the goods referred to in that Article, the difference will be the loss that taxpayers will be able to deduct in terms of the Law.

Article 23. To determine the adjusted original amount of the shares in terms of Article 22 of the Act, taxpayers may add to the proven acquisition cost, the amount of the the difference referred to in the fifth paragraph of Article 77 of the Law, which the moral person issuing the shares would have determined in exercises prior to the date on which the taxpayer acquired the shares in question, and which that moral person decreased from the net tax utility balance generated during the period from the month in which the taxpayer acquired such shares and up to the month in which the shares were held.

Article 24. For the purposes of Article 22 of the Act, where the balance of the net tax income account at the date of acquisition is assumed, in addition to the amount of the reimbursements paid, of the difference pending to be reduced as referred to in the fifth paragraph of article 77 of the Law and of the pending tax losses, as mentioned in Article 22, section II, point (b) of the Law, is greater than the sum of the balance from the net tax profit account to the date of the added disposal of the losses decreased as referred to in the first paragraph of Article 22 (III) of the Law, for the difference determined in accordance with this paragraph, the contributors shall be as follows:

I.        When the determined difference is less than the proven cost of acquisition, it shall be considered as an adjusted original amount of the shares referred to in Article 22, fraction I of the Law, the amount that is deducted from the cost Updated acquisition checked, the difference determined in terms of the first paragraph of this article, and

II. When the determined difference exceeds the proven cost of acquisition, the shares that are sold will have no average cost per share and surplus, considered per share, updated, shall be reduced from the average cost per share to be determined in the following immediate or subsequent disposal, in terms of the third paragraph of Article 22 (III) of the Law. This surplus shall be updated from the month of disposal until the month in which it is reduced.

Article 25. For the purposes of the second paragraph of Article 23 of the Law, the average cost per share to be distributed among the shares of the breakaway and divided companies shall be the proportion in which the accounting capital of the financial position approved by the shareholders ' meeting has been divided and has served as a basis for the division.

Article 26. For the purposes of Article 24 of the Law, taxpayers who carry out restructuring of companies incorporated in Mexico belonging to the same group shall submit the application. of the authorisation referred to in that provision before the competent tax authority, in advance of the relevant restructuring.

Article 27. For the purposes of the first paragraph of Article 24 of the Law, the issuing company does not require to be incorporated in Mexico, provided that the acquiring and acquiring companies are incorporated in Mexico, they are accredited to belong to the same group and the requirements referred to in the Law and this Regulation are fulfilled.

Article 28. For the purposes of Article 24, section III of the Act, the consolidated financial statements referred to in that precept shall be those which shall be drawn up in accordance with the provisions of regulate the taxpayer in accounting and financial matters, or which is obliged to apply, inter alia, the financial reporting rules, the accounting principles referred to as 'United States Generally Accepted Accounting Principles' or the international financial reporting standards and, in general, any another applicable legal provision in the field of accounting, considering the effects of the restructuring.

Article 29. For the purposes of Article 24, section IV of the Law, the information to be recorded in the minutes of the assembly that lifts the issuing company from the actions received by the applicant with reason for the subscription and payment of capital, shall be as follows:

I. Number of the shares of which the applicant owned, pointing to the average cost per share, as well as the adjusted original amount corresponds to the same as determined in accordance with Article 22 of the Law;

II. Number of shares acquired by the applicant for the disposal of the shares of which he owned, and

III. Number of shares representative of the social capital of the acquiring company, received by each subscriber as a result of the subscription and payment of the capital, and the proven cost of acquiring them for the purposes of Articles 22 and 23 of the Act.

For the purposes of the preceding paragraph, the proven cost of acquiring the shares received by the applicant shall be the cost of dividing the adjusted original amount referred to in the first paragraph of this paragraph. an article, among the number of shares received, considering that the date of acquisition of the shares, is the date of disposal of the shares of which the applicant was the owner.

Also, copies certified by the secretary of the administrative board or the single administrator, corresponding to the book of registration of nominative actions and the book of variations, must be submitted. of capital, if any, that moral persons are obliged to carry according to the General Law of Companies.

CHAPTER II

From Deductions

SECTION I

From Deductions in General

Article 30. Taxpayers who pay the Tax on their charge in terms of Title II of the Act, which for the performance of the activities by which they pay such Tax use subject real estate the property regime in condominium, may deduct the proportional share corresponding to the common expenses that have been incurred in relation to the property, provided that in addition to the requirements established by the Law, the next:

I. That conservation and maintenance expenses be incurred in the name and representation of the general assembly of condominins by an administrator who counts with powers to act with the above mentioned character, granted by that assembly;

II. That the payment of the conservation and maintenance fees be made by the condomins by deposit in the bank account that the assembly has constituted general of condomins for that purpose;

III.     That the tax vouchers that cover the maintenance and maintenance costs are in the name of the general assembly of condomins or the administrator;

IV. That the administrator recesses the tax vouchers relating to maintenance and maintenance expenses, and gives each condomino a record monthly periods in which you specify:

a) The folios corresponding to the aforementioned vouchers and the concept that protects each voucher, the total amount of such vouchers and the tax on the respective aggregate value, and

(b) The proportional share of the total expenditure, in accordance with the percentage of the undivided amount representing each unit of ownership exclusive in the condominium in question. The value added tax which has been incurred on such expenditure shall not be considered in the total of the expenditure, except where the taxpayer is exempt from the latter charge for the activity he carries out in the building.

The administrator must also deliver a copy of the tax vouchers to each condomino;

V. In the event that the administrator receives consideration for his/her administration services, he/she must issue a tax voucher in the name of the general assembly of condomins, which shall be included when the constances are drawn up in the terms set out in section IV of this article, and

VI.      The accounting records and records shall be kept by the assembly of condomins or, failing that, by the condomins who choose to deduct the costs of conservation and maintenance in terms of this article.

The deduction of maintenance and maintenance costs in terms of this Article shall not be eligible for the purposes of this Article, where the persons providing the administrative services are not entitled to such fees. to act on behalf and representation of the general assembly of condomins.

Article 31. Dealing with returns, discounts, or bonuses that are made after the second month of the end of the financial year in which the income was accumulated or the deduction was made, the contributors may:

I.        Subtract for the purposes of Article 25, fraction I of the Law, the total of the returns, discounts or bonuses, of the revenue accumulated in the financial year in which they are carried out, rather than in the year in which the income from which they derive, and

II. Resar for the purposes of Article 25, fraction II of the Law, the total of refunds, discounts or bonuses in respect of their acquisitions, of the authorized deductions from the financial year in which they are carried out, rather than in the year in which the deduction from which they derive was made. The option envisaged in this fraction can only be exercised when:

a) The amount of refunds, discounts, or bonuses, if applicable in the year in which the purchase, do not change by more than 10% the utility coefficient determined in accordance with Article 14 of the Law, which is being used to calculate the provisional payments for the financial year in which the refund is made, the discount or bonus, or

b) The amount of the returns, discounts or bonuses that are made, to be applied in the year in which they were made acquisitions, do not have as a consequence to determine tax utility rather than the determined tax loss.

In the case of discounts or bonuses that are granted to the taxpayer for early payment or to reach purchase volumes previously set by the supplier, the option may be exercised, however not the assumptions referred to in points (a) and (b) of Part II of this Article are made.

Article 32. For the purposes of Article 25, fraction III of the Act, so that taxpayers can deduct toll fees paid on roads that have automatic identification systems. vehicle or electronic payment systems, shall cover the expenditure with the tax voucher and the corresponding complement of the automatic vehicle identification card or electronic payment systems.

Article 33. For the purposes of Article 25, section III of the Act, taxpayers engaged in the carriage of passengers by air, may deduct from their income from the financial year the estimated costs directly related to the provision of the service corresponding to the transportation not used by those who have accumulated in the same financial year the income obtained, without including the administrative or financial costs of the normal operation of the company.

If the estimated costs deducted in the financial year exceed 2% to those actually incurred, both updated, the surplus shall be calculated on the basis of the surcharges corresponding to the month in which the the statement of the financial year in which the estimated expenditure was deducted was presented. These surcharges shall be entered in conjunction with the declaration in question.

Taxpayers who exercise the option referred to in this Article shall accrue to their income from the exercise the amount of expenses estimated and deducted in the previous immediate financial year.

Article 34. The contributions made for the creation or increase of reserves for pension funds or retirements that may be deducted in terms of Article 25, fraction X of the Law, shall be those that are granted in the form of additional income for the Mexican Social Security Institute, with guaranteed income, provided that no advances are granted on the pension or the workers are given the reserves constituted by the company. However, where workers expressly express their conformity, the lifetime income may be converted into any optional form of payment established in the plan, provided that it does not exceed the actuarial value of the plan.

When the actuarial value of the worker's pension fund has been transferred, the time of service in other companies will be computed. In no case shall such transfers be considered deductible contributions for the purposes of the tax.

Article 35. For the purposes of Articles 25, fraction X, 27, fraction XI and 29 of Law and 65 of this Regulation, reserves for pension funds or retirement of staff, complementary to those established by the Law of the Social security must, in addition to complying with the provisions of these articles, with the following:

I. To set the option for the worker to choose their incorporation into the pension plan or staff retirements in question. In the event that the worker decides to join such a plan, the employer must obtain in writing the respective manifestation;

II.       That the sum of the employer's contributions to each worker and the contributions of the employees themselves do not exceed 12.5% of the annual salary declared for the purposes of the tax, without including the benefits exempt or income that the Law assimilates to wages;

III.     That the terms and conditions of the pension plan or staff retirements concerned have a minimum term of 12 months, counted from the date of the last amendment to those terms and conditions, and

IV. The pension scheme or pension scheme in question, whether administered by institutions or mutual insurance companies, exchange houses, fund operators investment, integral distribution companies of investment fund shares, retirement fund managers or credit institutions.

Article 36. For the purposes of Article 27, fraction I of the Law, the donations are deemed to comply with the requirements referred to in that provision, when in the year in which the donation is granted, the of those included in the list of persons authorized to receive donations, which to the effect publish the SAT in the Official Journal of the Federation and on its electronic page, except in the case of the Federation, federative entities and municipalities, thus as their decentralised bodies which are taxed under Title III of the Act, or business school programs.

Likewise, associations, civil societies or institutions that are constituted and operated exclusively for the performance of public works or services that correspond to the Federation, the Federative Entities or the municipalities, may obtain authorization to receive deductible donations. Such associations, civil societies or institutions shall comply with the requirements set out in Article 82, sixth and seventh paragraphs of the Law, in order to obtain such authorization.

Article 37. The artistic or historical monuments in terms of the Federal Law on Monuments and Archaeological, Artistic and Historical Zones, donated to the Federation, to the Federative Entities, to the municipalities, as well as to their the respective decentralized public bodies that are taxed under Title III of the Law, will also be considered within the donations provided for in Article 27, fraction I of the Law.

Article 38. For the purposes of Article 27, fraction I of the Law, when the goods donated are those referred to in Articles 19 or 22 of the Law, the original amount of the investment shall be considered to be the amount of the donation. updated or the average cost per share of the well-donated, as appropriate, calculated in terms of those items.

Dealing with goods that have been deducted in terms of article 25, fraction II of the Law, the donation will not be deductible.

In the case of fixed asset assets, the amount of the original amount of the updated investment not deducted in terms of Article 31 of the Act shall be deemed to be the amount of the donation.

Dealing with movable property other than those mentioned in the preceding paragraphs, the amount of the gift shall be deemed to be the amount of the amount that has been paid to acquire the good for the period from the month in which the donation was made and until the month in which the donation is made.

Article 39. For the purposes of Article 27, fraction I of the Law, they are not considered strictly indispensable for the purposes of the business activity of the exchange houses, the payments they make to cover bankruptcy arising from transactions in credit securities issued by another company.

Article 40. For the purposes of Article 27, first paragraph, section I, paragraph (a) of the Act, non-onerous and non-remunerative donations that are granted to institutions of the human rights that have the status of autonomous public bodies, and are taxed under Title III of the Act.

Article 41. When the taxpayer makes erogations through a third party, except for contributions, travel expenses or travel expenses, he or she must issue nominative checks in favor of this or by transfers from accounts opened in the name of the taxpayer to credit institutions or stock exchange houses to the account opened in the name of the third party, and where the third party makes payments on behalf of the taxpayer, they shall be protected with tax proof in the name of the taxpayer.

Article 42. For the purposes of article 27, section III, third paragraph of the Act, the tax authorities shall resolve applications for authorization to release from the obligation to pay the fees. by means of the means specified in the first paragraph of that fraction, in accordance with the following:

I. The circumstances of each case will be appreciated considering, among others, the following parameters:

a) That payments made to suppliers are made in populations or in rural areas, without financial services, and

b) The degree of isolation of the provider in respect of rural populations or areas where financial services are available, as well as the means or infrastructure of transport available to reach those populations or areas.

For the purposes of this fraction, the taxpayer shall provide the evidence that it considers relevant, and

II. The validity of the authorizations will be limited to the fiscal year of their issuance and the authorizations will be reviewed annually considering, others, the following aspects:

a) The development of transport infrastructure or media;

b) The degree of access to financial services in the rural population or areas concerned, and

c) Changes in circumstances that would have prompted the issuance of the authorization.

Article 43. For the purposes of Article 27, section III of the Law, the eogations effected by wages and in general by the provision of a subordinate personal service referred to in Article 94 of the Law, paid in cash may be deductible, provided that in addition to complying with all the requirements that the tax provisions indicate for the deductibility of the said concept, the obligation inherent in the emission of the voucher is fulfilled corresponding tax per payroll concept.

Article 44. For the purposes of Article 27, section IV of the Act, the requirement that deductions be duly recorded in accounting even when carried out shall be deemed to be met. in order accounts.

Article 45. The amount of deductible interest referred to in Article 27, fraction VII of the Act, shall be determined in accordance with the following:

I.        You will get the average monthly rate, of each type of currency in which the credits are arranged, by dividing the accrued interest in the month between the total of capital taken on loan by the taxpayer in that period. The average monthly rate of the financial year for each type of currency shall be obtained by adding the average monthly rates and dividing the result between the number of months included in that financial year;

II. The lowest monthly interest rate for each type of currency agreed by the company in the loans granted during the financial year will be specified. and

III. Will be subtracted from the average monthly rate of the year for each type of currency obtained in accordance with section I of this article, the rate specified in the Part II of this provision and the difference so determined shall apply to the average monthly balance of the loans granted to third parties, their employees or their officials, or their shareholders or shareholders at lower rates than those resulting from the calculation of the fraction I of this article; the result thus obtained will be subtracted from the total sum of interest paid by the taxpayer to obtain the amount of the deduction for this concept.

The deduction of interest shall not be limited in the event that the interest rate specified in section II of this article is higher than that obtained in terms of the fraction I of this provision.

When the taxpayer grants loans in a given currency and has not obtained sufficient credits in it, it will consider as a monthly interest rate paid for the surplus amounts, the lowest for interbank transactions on the London market (LIBOR) on the date on which the loan is granted; that fee shall be that corresponding to the type of currency in question and the time limit on which the loan was granted. If the currency is a Mexican peso, the daily average of the Federation's Treasury certificates shall be considered as the rate, placed within ninety days in the preceding immediate month, or in the absence thereof, of the value of the Federal Government's value. registered in the National Register of Securities comparable to the above certificates.

Article 46. The expenses that are incurred for social security, in accordance with Article 27, section XI of the Law, shall meet the following requirements:

I.        To be carried out on national territory, except those related to those workers who provide their services abroad, which must be related to obtaining the income of the taxpayer, and

II.       To be carried out in relation to workers of the taxpayer and, where appropriate, to the spouse or the person with whom he lives in concubinage or with the ascendants or descendants, when they are economically dependent on the worker, even if they have Civil society, as well as minors who satisfy the requirement of economic dependence, live in the same domicile of the worker. In the case of death benefits, economic dependence will not be necessary.

Article 47. When the taxpayer covers on behalf of the worker the tax corresponding to the excess of the limits established for the social welfare benefits, as referred to in the Article 27 of the Law, may deduct that surplus, provided that the amount of the tax referred to as income for the worker is considered for the same concept and the corresponding deductions are made.

Article 48. For the purposes of Article 27, section XI, second paragraph of the Act, taxpayers shall determine the annual arithmetic average for each unionized worker, dividing the total of the benefits covered by all unionised workers during the previous immediate financial year, between the number of such workers corresponding to the same financial year.

In the case of non-unionized workers referred to in the fourth paragraph of Article 27, the fourth paragraph of the Law, taxpayers shall determine the annual arithmetic average of deductible erogations. for social security benefits for each of those workers, by dividing the total amount of the benefits covered by all non-unionised workers during the preceding period, between the number of such workers corresponding to the same exercise.

Article 49. The contributions made by taxpayers to savings funds in accordance with the fifth paragraph of Article 27 of the Law shall be deductible when they comply with the provisions of the Law. and the following persistence requirements:

I. That the plan establishes that the worker can withdraw the contributions in question, only at the end of the working relationship or once a year;

II. That the fund is intended to grant loans to participating workers and the remainder is invested in securities by the Federal Government registered in the National Registry of Securities, as well as securities that are placed between the large investor public or in fixed income securities that the SAT determines, and

III.     In the case of loans granted to workers who have as collateral the contributions of the fund, such loans do not exceed the amount the worker has in the fund, provided that they are granted once a year. Where more than one loan is granted per year, the contributions made to the savings fund shall be deductible, provided that the last loan granted to the same worker has been paid in full and in so far as it has elapsed. at least six months after the entire loan was covered.

Article 50. For the purposes of Section 27, sixth paragraph of the Act, taxpayers may deduct insurance premium payments from medical expenses that they make, when the benefits of such insurance, in addition to being granted to its employees, is granted for the benefit of the spouse, the person with whom he lives in concubinage, or the right of ascendants or descendants of such workers.

Article 51. Plans relating to insurance of technicians or leaders referred to in the second paragraph of Article 27 (XII) of the Act shall comply with the following:

I. Insurance contracts shall be temporary within a period of not more than twenty years and a level premium;

II.       The insured person must have a working relationship with the company, or be an industrial partner in the case of a person's company or a share-holding company;

III.     The taxpayer must meet the quality of the irrevocable contractor and beneficiary, and

IV.      In the case of termination of the insurance contract, the policy will be redeemed and the taxpayer will accumulate the amount of the ransom in the financial year in which this occurs.

Article 52. For the purposes of Article 27, section XVII of the Law, for payments to foreign residents and mediators, taxpayers must prove that those who receive such payments payments are, where appropriate, registered for tax purposes in the country in which they reside or which have a periodic declaration of tax in that country.

Article 53. For the purposes of article 27, section XVIII, first paragraph of the Law, dealing with deductible expenses of public services or local and municipal contributions, whose tax proof is issued after the date on which the services were rendered or the contributions were made, the same may be deducted in the year in which they were actually obtained or were caused, even if the date of the tax voucher the respective one is later and whenever the same is counted at the latest the day in which the the taxpayer is required to present his or her statement of the financial year in which the deduction is made.

Article 54. For the purposes of Article 27, fraction XVIII of the Law, the requirement that for deductions establishes this fraction shall not be considered to be in breach, when it is spontaneously fulfilled in the terms of Article 73 of the Tax Code of the Federation, with the obligations laid down in Article 27, fractions V and VI of the Act, at the latest on the date on which the statement of the financial year is to be submitted, provided that, where appropriate, the amounts due have been duly updated and the surcharges have been paid respective.

Article 55. For the purposes of Article 28, fraction II of the Act, no income shall be considered to be exempt from the dividends or profits received from commercial companies, as well as those that are not considered income in accordance with the second paragraph of Article 16 of the Law.

Article 56. For the purposes of Article 28, section XVII, fourth paragraph, point (b) of the Act, the accounting capital per share or updated share capital shall be the capital of the capital an updated accounting officer, among the total shares or social parts of the moral person to the date of the respective disposal, including those corresponding to the reinvestment or capitalization of profits or any other concept that integrates the accounting capital of the same.

The accounting capital referred to in the preceding paragraph shall be that determined in the statement of financial position referred to in Article 76, section IV of the Act, which was issued at the closing date of the immediate exercise prior to the disposal, updated in accordance with the rules on financial reporting where they are used to integrate the accounts; otherwise the update shall be made in accordance with the general provisions the SAT will be issued by the SAT.

Article 57. For the purposes of Article 28, fraction V of the Act, the taxpayer shall be deemed to establish the taxpayer in which the person normally provides his/her services. the erogation.

Dealing with the payment of travel expenses or travel expenses that benefit persons who provide the taxpayer with subordinate personal services or professional services to the taxpayer, shall be deductible when that person is moved out of a 50 kilometre strip which surrounds the establishment of that taxpayer. In this case, the person providing the service shall provide the taxpayer with a statement of the costs by attaching the respective tax vouchers, except for vouchers issued abroad, which must comply with the requirements laid down in the set the SAT by rules of a general character.

When the expenses and expenses referred to in this Article benefit persons who provide the taxpayer with professional services, the tax vouchers shall be issued in the name of the taxpayer. taxpayer. If they benefit persons who provide him with subordinate personal services, the tax vouchers may be issued in the name of such persons, in which case and for the purposes of Article 18, fraction VIII of the Law, the a requirement to support such expenditure with the tax voucher in the name of the person on behalf of whom the expenditure was incurred.

Article 58. For the purposes of Article 28, fraction V of the Act, taxpayers may deduct expenses incurred for gasoline, oil, services, repairs, and spare parts, when carry out the use of the car owned by a person who provides personal services to the taxpayer and is the result of a journey to carry out the taxpayer's own activities.

The deduction referred to in this article may not exceed 93 cents M.N., per kilometer traveled by the automobile, without that mileage may be greater than twenty-five thousand kilometers traveled in the financial year and in addition the other requirements which are laid down by the tax provisions are met. For the purposes of this paragraph, expenditure incurred in connection with the use of the car owned by the person providing personal services to the taxpayer must have been carried out on national territory and shall be covered by the with the tax voucher issued in the name of the taxpayer, provided that the taxpayer distinguishes such vouchers from those who prove the expenditure incurred on the vehicles of his property. The tax voucher shall also be accompanied by the lodging of the person driving the vehicle.

Article 59. For the purposes of Article 28, fraction VIII of the Act, charges corresponding to the application of liability or supplementary assets that do not apply shall be deductible in the financial year. have been deductible in the financial year in which they were created or increased and, where appropriate, have been met with the requirements for their deductibility, including those laid down in respect of the retention and whole of provisional or definitive taxes; third party, or the documents on which the payment of the payment is made such taxes.

No income from the exercise will be revenue-credit cancellations, the creation and increase of which would have been considered non-deductible.

Article 60. For the purposes of Article 28, part XIII of the Law, moral persons who intend to deduct payments for the use or temporary enjoyment of houses shall be required to submit to the authority In accordance with the provisions of a general nature that the SAT will issue, where they manifest under protest to tell the truth, that the information presented is true and reflects the facts, acts and operations carried out by the taxpayer.

Once the notice referred to in the preceding paragraph is submitted, the taxpayer shall, for each financial year concerned, keep the corresponding deduction for the period referred to in paragraph 1. Article 30 of the Tax Code of the Federation, the documentation that accredits the stay of the persons who occupy the property.

Article 61. For the purposes of Article 28, fraction XX of the Act, it is understood that in order for the eogation to be deductible in terms of that provision, payment of the same shall be made by card credit, debit or service, or through electronic purses, issued in the name of the taxpayer wishing to make the deduction, and must keep the documentation to check the above.

The provisions of this Article shall apply without prejudice to compliance with the other requirements laid down by the tax provisions.

Article 62. For the purposes of Article 28, part XXII of the Law, in the case of foreign trade operations, in which the customs agents participate as agents or consignors, they may be deduce for the purposes of the tax, the expenses covered by vouchers issued by the service providers relating to these transactions in the name of the importer, even if the erogation was carried out through the importer's own customs agents.

Article 63. For the purposes of Article 28, part XXV of the Law, the interest or dividends paid by the issuer of the securities subject to the loan shall be considered as property rights. during the period of the respective loan contract.

Article 64. For the purposes of Article 28, paragraph XXVII, sixth paragraph of the Act, are considered to be strategic areas, as referred to in Article 5 of the Foreign Investment Act.

Article 65. For the purposes of Articles 25, fraction X, and 29 of the Act, reserves for pension funds or personal retirements shall be created and calculated in accordance with an actuarial system. compatible with the nature of the benefits provided for in each fund, in accordance with the provisions of this Regulation. When the fund in question is set up or modified, the contributions by way of services already provided shall be deductible for an amount which shall not exceed 10% per year of the value of the liability in the financial year concerned. services. In no case shall that percentage exceed the limits of Article 25, fraction X of the Law.

The reserve will be increased with the contributions made by the taxpayer and, where appropriate, the workers, and will be reduced by the benefit payments, administration expenses and capital losses of the investments of the fund. The contributions made by the workers and the income they generate will not be deductible for the taxpayer.

In the case of workers making contributions to the reserve of the pension fund or the retirement of staff in question, the percentage referred to in Article 35 (II) of this Regulation is determine the contributions of both the worker and the taxpayer.

In the case of utility or actuarial loss of any financial year, it will be distributed in subsequent years, according to the method of financing used.

When taxpayers constitute the pension fund or staff retirements, for the creation of the reserve or when they make changes to that fund, within ten days of the creation of the reservation or the changes to the said fund shall be made to the tax authorities.

Article 66. Taxpayers who constitute the reserves referred to in Article 29 of the Act, within three months of each anniversary of the pension plan being established or (a) the number of staff members to be retired, and to make available to the tax authorities the following documentation:

I. The actuarial balance of the pension plan or retirements in question;

II. A report provided by insurance institutions or insurance mutual societies, stock exchange houses, investment funds, integral distribution companies of investment fund shares, managers of retirement funds or credit institutions, which administer the pension or retirement fund in question, specifying the goods or securities which form the reserve and point out in detail the way it was invested, and

III. The methodology used to perform the calculations and valuation results for the following year, pointing out the the amount of contributions to be made by the taxpayer and, where applicable, the workers.

When reserves are set up in the same fund for seniority and for pension or retirement of workers, the information referred to in Sections I, II and III of this Article shall be take separately.

Article 67. For the purposes of Article 29 of the Act, it may be agreed that the worker contributes to the financing of the pension fund or retirement of staff in question, provided that the of their contributions with the corresponding returns can only be made when the worker leaves the undertaking which constituted the said fund.

For the purposes of the preceding paragraph, where the resources from the fund concerned are withdrawn before the worker complies with the pension or retirement requirements, those resources shall be transfer to another pension fund or supplementary retirement pension to which the Social Security Law, constituted by the undertaking to which the worker is to provide its services, is transferred through the institutions or companies referred to in the Article 29, section III of the Law. Such transfers shall not be considered as deductible contributions for tax purposes.

Article 68. Taxpayers who have overbooked reserves for pension funds or retirements and seniority premiums for the staff referred to in Article 29 of the Act may to have that surplus to cover the shares in the retirement class, the retirement sub-account, the advanced age-guarantee and the old age of the individual account established by the Social Security Law. In this case, the tax shall be paid at the rate that for the financial year establishes Article 9 of the Law, on the difference between the amount of the aforementioned reserves and the amount of the paid contributions referred to in this article.

In the event that the workers have made contributions to that fund, the surplus, in the proportion corresponding to each worker, must be transferred to the sub-account of contributions. Additional information referred to in Article 74 of the Law on Savings Systems for Retirement.

Article 69. When deciding to invest 70% of the reservation referred to in Article 29, fraction II of the Law, in the acquisition or construction of housing of social interest to the workers of the (a) a committee with equal representation of the taxpayer and the workers, who will establish the requirements to be met for the investment of the remaining part of the reservation.

Workers ' homes will have the character of social housing when they meet the following requirements:

I. The purchase price of the same does not exceed ten times the general minimum wage for the geographical area of the location of the building, raised per year;

II. The term of payment of the credit is ten to twenty years, by means of equal monthly integers, requiring guarantee mortgage or trust on the goods concerned, as well as life insurance covering the insolute and safe fire balance, and

III. That the interest to be applied to the credits does not exceed the maximum yield rate that can be obtained on the basis of the investment of 30% of the reserve referred to in Article 29, fraction II of the Act.

Article 70. For the purposes of Article 29, fraction III of the Law, the income obtained on the basis of the investment of pension funds and retirement of additional personnel establishing the Social Security and seniority premiums law to be handled by insurance institutions and mutual societies, exchange houses, investment fund operators and retirement fund managers, with or without concession. authorization to operate in the country, are part of the fund itself and must remain in it, until such time as they are not intended for the purposes of that fund.

Article 71. For the purposes of Article 29, fraction VI of the Act, it is considered that the property or income of pension funds or retirement of staff is not available when the assets, securities or cash constituting such funds are transferred from the institution or mutual insurance company, stock house, investment fund operator, comprehensive distribution company of investment funds, administrator of retirement funds or credit institution, which is managing the fund to another institution, company, stock exchange house, operator or manager of those referred to in this Article and provided that the following requirements are met:

I. The taxpayer within 15 days prior to the transfer of such funds and their returns in the terms of this article, present notice to the tax authority that corresponds to your address, informing the institution, company, brokerage, operator or administrator that has been managing the fund and to which it will be transferred. In this case, you must deliver a sealed copy of the notice to the entity that was driving the fund, and

II. The institution, company, brokerage, operator or administrator who would have been managing the fund, will deliver the goods, securities and cash directly to the new institution, company, brokerage, operator or administrator, accompanying the delivery of the document in which it expressly states that such goods, securities or cash constitute pension fund or retirements in terms of Article 29 of the Law. In the case of cash delivery, this must be by non-negotiable check in the name of the institution, company, brokerage, operator or administrator, who will manage the fund or through the transfer of accounts in credit institution or house bag.

Article 72. For the purposes of Article 29, fraction VI of the Act, it is considered that the assets, securities or yields of the pension fund reserve or pension funds are not available. staff, in the event that a worker terminates his or her employment relationship before being in any of the pension or pension scheme of the pension scheme or pension scheme concerned, and the contributions made by the employer such a worker and his or her accumulated income cannot be transferred to another pension scheme or (a) supplementary pensions to those laid down in the Social Security Act, which is constituted by the undertaking to which the worker is to provide his services. In this case, the amount of accumulated contributions made by the employer and its returns must be transferred by the employer to the sub-account of supplementary retirement contributions referred to in Article 74 of the Law of the Retirement Savings Systems, or, must be deposited in any of the accounts of personal retirement plans referred to in Article 151, fraction V of the Law.

For the purposes of the preceding paragraph, the resources to be delivered to the worker before the assumptions referred to in the second paragraph of Article 151 (V) of the Act are deemed to be revenue accumulative for this.

SECTION II

From Investments

Article 73. The percentage of the deduction of investments referred to in the fourth paragraph of Article 31 of the Law may be changed only once in each five-year period for each good. Where not more than five years have elapsed since the last change, it may be changed once again, provided that any of the assumptions laid down in Article 20 of this Regulation are either or, where the taxpayer does not has incurred tax loss in the financial year in which it makes the change or in any of the last three preceding the year, provided that the change does not have the effect of a tax loss in the financial year in question.

Article 74. For the purposes of Article 31 of the Act, taxpayers who make fixed asset investments and jointly acquire spare parts for maintenance that are consumed in the cycle (a) the amount of such refs may be taken into account in the original amount of the investment of the fixed asset in question, and may be deducted together with the fixed asset, by application in each exercise, of the maximum of hundreds authorized in the Law, for the asset that I know treat, provided that such refs are not acquired separately from the investment to which they correspond and the share of the price corresponding to the refs is entered in the tax voucher of the fixed asset that is acquired.

In the event that, after the acquisition of the fixed asset and the spare parts referred to in the preceding paragraph, purchases of spare parts are made to replace or replace those acquired with the original investment, shall be considered as an authorised deduction in the year in which they are acquired, provided that they meet the other requirements laid down in the Act.

Article 75. For the purposes of Article 36, fraction I of the Act, are considered as part of the premises or property, repairs or adaptations involving additions or improvements to the asset fixed, those that increase their productivity, their useful life or allow to give the asset in question a different or additional use which was originally given to it and will be subject to the provisions of Title II, Chapter II of the Law, for the deduction of such facilities or assets from the financial year in which they are carried out.

The taxpayers may consider within the investments referred to in Article 36, fraction I of the Law, the expenses incurred for the restoration, preservation or repair of the artistic and historical monuments in terms of the Federal Law on Monuments and Archaeological, Artistic and Historical Areas, provided that such restoration, preservation or repair is carried out in accordance with the authorization or permission that for the same has granted the competent authority for such purposes. The appropriate restoration, preservation or repair must be carried out under the direction of the competent Institute.

Article 76. The investments referred to in Article 36, fraction III of the Act, shall be deductible, provided that the taxpayer retains as part of its accounting, the documentation with which accredit that the goods are used for special purposes of their activity and present notice to the SAT no later than the last day of the financial year in which the deduction is intended for the first time. For these purposes, a notice may be provided for all investments referred to in that fraction.

Once the notice has been filed, to effect the deduction in subsequent years, the taxpayer shall keep for each financial year, the documentation referred to in the preceding paragraph.

SECTION III

The Cost Of The Sold

Article 77. Taxpayers who allocate part of their inventories of goods, raw materials, processed products and finished products to their own consumption may deduct the cost of the same as expenditure or investment in question, provided that the amount of such expenditure or investment is not included in the cost of the sold to be determined in accordance with Title II, Chapter II, Section III of the Act and in addition to the other requirements which establishes the Law for its deduction. The accounting record shall be in accordance with the tax treatment.

Article 78. For the purposes of Article 39 of the Act, the absorbent costing system on the basis of historical costs shall be determined in the terms of the second and third paragraphs of the said Act. Article.

Article 79. Taxpayers who, in accordance with the first paragraph of Article 39 of the Act, determine the cost of the goods in question, as well as the cost of the final inventory of the exercise, according to the absorbing cost system on the basis of predetermined costs:

I. Apply to each of the goods that they produce and for each of the items that make up the cost of the goods;

II. Costs shall be determined from the first month of the year in question or from the month in which the production of new goods is initiated, and

III. When at the close of the exercise in question, there is a difference between the historical and the predetermined cost, the variation that will result to be allocated in a proportional manner, both at the cost of the goods in the financial year, and for the final inventory of the same financial year. In the case where the difference is less than 3%, it may be considered as an income or expenditure for the financial year concerned, as appropriate.

The calculation of the default costs referred to in this Article shall be determined on the basis of the experience of previous years, or in accordance with research or technical specifications of each product in particular.

Article 80. The taxpayers who perform, the activities referred to in Article 39, second and third paragraphs of the Act, to determine the cost of the deductible sold shall only consider the items that correspond to each activity they develop in accordance with those paragraphs.

Article 81. For the purposes of Article 27, fraction VIII, in conjunction with Article 39, second and third paragraphs of the Act, taxpayers who purchase goods or receive services from persons or the taxpayer referred to in Title II, Chapters VII and VIII of the Law, may deduct in the tax year in question the cost of the sale of such acquisitions or services in terms of this article, even if they are have not been effectively paid in accordance with the provisions of the following paragraphs and provided that they comply with the other requirements laid down in the tax provisions.

To make the deduction referred to in the previous paragraph, taxpayers will keep an initial registration of purchases and services to be paid, which will be added to the amount of purchases made by the goods and services received, carried out in the tax year concerned, which are to be paid and shall be reduced by the amount of the acquisitions and services actually paid during that financial year. The balance to be obtained from this register at the end of the financial year concerned shall be considered as an initial registration for the subsequent immediate financial year.

The initial balance of the account referred to in this Article shall be deemed to be within the cost of the sold out of the fiscal year in question and the balance at the end of the same financial year in this respect. registration, shall be reduced from the cost of the sales of the said financial year.

Article 82. For the purposes of Article 41 of the Act, taxpayers who handle any of the different types of inventories may use to value the same, any of the methods of valuation as set out in that Article, except in the case of goods that are located in the case of the third paragraph of the said article, to which the identified cost method shall apply.

Article 83. For the purposes of the second paragraph of Article 41 of the Act, taxpayers who are not able to identify the value of purchases of raw materials, products semi-finished goods and finished products, with the production of goods or with the provision of services, as appropriate, which are dedicated to the branches of activity which, by means of general rules, determine the SAT, may determine the cost of sold through an inventory control to identify, for each type of products or goods, units and prices corresponding to them, considering the cost of raw materials, semi-finished products and finished products, according to the following:

I. Stocks of raw materials, semi-finished products and finished products, at the beginning of the financial year;

II. Net acquisitions of raw materials, semi-finished products and finished products, made during the exercise, and

III. Stocks of raw materials, semi-finished products and finished products, at the end of the financial year.

The cost of the sold shall be the cost of decreasing to the sum of the amounts corresponding to the fractions I and II of this article, the amount corresponding to the fraction III of the same Article.

Taxpayers who exercise the option referred to in this Article shall lift inventory of stocks to the date on which the exercise ends, in accordance with Article 76, section IV of the Act; in addition to keeping a record of the acquisitions made in the financial year, raw materials, semi-finished and finished products, as well as applying the provisions of this Article, both for tax purposes and for accounting purposes.

Article 84. For the purposes of the fourth paragraph of Article 41 of the Act, taxpayers shall determine the gross profit margin with which they operate in the financial year in question, for each group of homogeneous or department-based items, considering only the goods that are in the area of sales to the public. The difference between the selling price and the last purchase price of the goods for the financial year concerned shall be the gross profit margin.

CHAPTER III

Inflation Adjustment

Article 85. For the purposes of Articles 8, fourth paragraph and 44 of the Act, taxpayers for the quantification of the annual inflation calculation, in addition to applying the provisions of the Article 44 of the Law, shall consider in the determination of the annual average balance of their debts and the average annual balance of their claims, the following:

I. Those who make the payment of consideration for the assignment of rights to the proceeds to grant the use or enjoyment temporary buildings, for the calculation of the average annual balance of their claims shall consider the total value of the consideration, as well as the time limit specified in the contract, and

II. Those who receive the payment of consideration for the assignment of rights to the proceeds to grant the use or enjoyment temporary property, for the calculation of the average balance of its debts shall consider the payment of such consideration as part of its debts.

Article 86. For the purposes of Article 44 of the Act, taxpayers may not consider as debts the supplementary reserves for the funds referred to in Article 29 of the Act, provided that such reserves are not consider as credits for the purposes of Article 44 of the Act.

Article 87. For the purposes of Articles 45 and 46 of the Act, 31 and 88 of this Regulation, an operation that resulted in a credit or debt, as the case may be, is deemed to be the cancellation of an operation. total or partial of the goods; the discount or the allowance granted on the price or value of the goods or services, as well as the nullity, termination or termination of the contracts from which the credit or debt is derived.

Article 88. For the purposes of Articles 45, penultimate paragraph and 46, last paragraph of the Act, taxpayers shall cancel the portion of the annual adjustment for inflation corresponding to the credit or debt of the the cancelled operation, as follows:

I. If the cancellation of the transaction that resulted in a credit or debt occurs before the fourth month of the year (a) the following is the case in which the transaction concerned is concerned, the taxpayers shall subtract from the average annual balance of the claims or debts of the year in which the income was accumulated or the debt which is cancelled, corresponds to the average credit or debt balance of the period in which it was considered as credit or as debt in accordance with the provisions of Articles 45 and 46 of the Law.

Also, when the claims or debts are cancelled in the first three months of the following financial year The preceding paragraph shall not be considered as the annual average balance of the claims or debts, as appropriate, of the year in which the transaction in question is cancelled, and

II. If the cancellation of the transaction that resulted in a credit or debt occurs from the fourth month of the year next to the one in which the income was accumulated or the debt is contracted that is cancelled, the taxpayers will be the following:

a) The average of the balances that the credit that is canceled has had at the end of each of the months that it covers period from the date on which the income from which the credit is earned is accumulated, which is cancelled until the month in which the respective transaction is cancelled, of the average annual balance of the appropriations for the year in which the transaction is cancelled operation, and

b) The average of the balances that the debt is cancelled has had at the end of each of the months that it covers period from the date on which the debt is contracted which is cancelled until the month in which the respective transaction is cancelled, the average annual balance of the debts of the year in which the transaction is cancelled.

The average balance of credits or debts that are cancelled, as appropriate, will be calculated by dividing the sum of the balances at the end of each of the months covering the period during which they are considered as credit or debt, between the number of months covered by that period.

When all credits or debts that are cancelled derive from income or deductions of the taxpayer's activity and do not exceed 5% of the total cumulative income or deductions In the case of the period from the month in which the operation concerned was concerned to the one in which it was cancelled, the cancellation of the annual adjustment for inflation shall not be necessary for the period from the month in which the operation concerned was cancelled. refers to this article.

CHAPTER IV

Of Credit, Insurance and Bonding Institutions, General Deposit Stores, Financial Lessor and Credit Unions

Article 89. For the purposes of Article 48, the penultimate paragraph of the Law, when the person who pays the interest, covers the Tax as the foreign establishment of the credit institutions of the the amount of such tax shall be deemed to be income of the interest of those included in that article and shall be deductible for the taxpayer who paid it, in accordance with the provisions of Articles 25 and 103 of the Law, corresponds.

Article 90. For the purposes of Article 54, section I, paragraph (f) of the Law, diplomatic missions of foreign states shall exhibit to the financial institution making the payment of the interests, the constancy issued by the competent authority to certify that the corresponding government grants a reciprocal treatment to the diplomatic missions of the Mexican Government and the conditions and characteristics of this treatment.

In order to obtain the certification referred to in the preceding paragraph, the diplomatic missions of foreign states shall submit to the competent authority, a document requesting the constancy of reciprocity in the matter of the tax and, where appropriate, its limits on the amount, type and other data related to the taxes to which the interests perceived by the Mexican diplomatic missions are subject.

Article 91. For the purposes of Article 54, paragraph V, second paragraph, point (a) of the Law, the funds and savings banks of workers or moral persons constituted solely with the object of administer such funds or savings banks, they must present the corresponding notice to the tax authorities, in the terms that the SAT establishes by means of rules.

Article 92. For the purposes of Article 55, fraction I of the Act, the retirement fund managers may comply with the obligations established in that fraction, delivering annually to the SAT, within the period provided for in the aforementioned fraction, the following information of the affiliated worker: name, key of the federal register of taxpayers, domicile, the nominal and actual interest paid that correspond to him during the financial year, the amount of the deductions made and the balance in the individual account of the affiliate the last working day of the financial year in question.

In the event that the resources are paid to a beneficiary other than the affiliated worker, the name, address and key of the federal taxpayer registry or, if any, unique key of the population register, of the beneficiary.

The nominal interest shall be calculated as the difference between the selling price of the investment company's share of the investment company that is liquid to deliver the voluntary contributions. together with their returns, and the purchase price of the stock, considering that the first shares that were acquired were the first shares that were sold.

To calculate the actual interest, the procedure provided for in the preceding paragraph and the sale price of the stock will be deducted from its purchase price, updated as follows:

I. A factor is obtained by dividing the value of the investment unit of the day where the shares are sold between the value of that unit to the day when the shares were purchased, and

II. The factor that results in the previous fraction will be multiplied by the acquisition value of the action that is liquid. The result thus obtained will be the updated acquisition cost.

Article 93. For the purposes of Articles 55, fraction I, 56 and 136, last paragraph of the Act, the institutions that make up the financial system that are required to provide information to the authorities tax on the interest which they paid, as well as the profit or loss on the disposal of the shares of their clients, for the tax year in question, may identify the recipient of the interest or the gain or loss by the disposal of shares, by their key of the federal taxpayer register. In the case of natural persons, where they do not have a key of the federal taxpayer registry, they may present the unique key of population registration, or their tax identification number, in the case of foreign residents.

The provisions of the preceding paragraph shall apply provided that the institutions which make up the financial system comply with the other information requirements referred to in Articles 55, fraction I and 56 of the the Law.

When the key of the federal taxpayer registry, the single population registration key or the tax identification number being treated by foreign residents, the taxpayer to provide the institutions that make up the financial system to the tax authorities, do not coincide with the records of the SAT, at the request of that authority, the institutions mentioned will have to inform by electronic means the name and address of the taxpayer.

In the event that the recipient of the interest or the gain or loss from the disposal of shares is a trust, the institutions that make up the financial system shall report to the SAT the name of the trust institution and the number with which the trust is registered by the trust institution, in accordance with the provisions of the Secretariat, the National Banking and Securities Commission, the National Insurance and Securities Commission, or the National Commission of the Savings Systems for the Retreat, as appropriate.

Article 94. For the purposes of Article 55, section IV of the Act, such an obligation shall be fulfilled when the institutions of the financial system choose to present the information on a monthly basis. corresponding, in terms set by the SAT by general rules.

Article 95. For the purposes of Article 55, section IV of the Act, it shall also be construed as cash deposits, amounts in cash intended for payment of a credit, loan or financing. granted by an institution of the financial system to a natural or moral person, who exceed the amount owed by such concepts.

Article 96. Credit institutions, savings and loan cooperative societies and popular financial corporations to calculate the average daily balance of investment not exceeding five wages General minima of the geographical area of the Federal District, raised per year, as referred to in Article 93, fraction XX, points (a) and (b) of the Law, in respect of the interest paid by those institutions and companies, shall consider all accounts or investments, as appropriate, of which the taxpayer is the holder of a same institution or company.

CHAPTER V

The Optional Regime for Societies Groups

Article 97. For the purposes of the first paragraph of the first paragraph of Article 68 and the first paragraph of the first paragraph of the Law, the integrated or integrative society in the exercise in which it ceases to apply the provisions of Title II, Chapter VI of the Law, shall find out within the month following that in which the tax occurred that the tax was deferred for the provisional payments for that financial year, updated for the period from the month in which the provisional payment was made and until the They are performed.

CHAPTER VI

Of Coordinates

Article 98. For the purposes of Articles 72 and 73 of the Act, taxpayers are deemed to be exclusively engaged in land transportation of cargo or passengers, when their income from such activities represents at least 90% of its total revenue, excluding revenue from the disposal of fixed assets or fixed assets and land owned by it that have been affected by its activity.

Article 99. For the purposes of the last paragraph of Article 73 of the Law, members of the Coordinates who are grouped together to carry out common expenses shall check these expenses with the evidence provided by the taxpayer. (a) he requested the vouchers in his name to specify the total amount of the common expenditure and the taxes which, where appropriate, have been transferred, and the proportional share corresponding to the member concerned. In addition, such constancy shall contain the following:

I. Name, key to the federal taxpayer registry or, where applicable, the unique key of population registration, of the person who provided the service, leased or extraneous the good;

II. Name, key to the federal taxpayer registry or, where applicable, unique key to the registration of the population, the person who received the service, the use or enjoyment of the service, or either;

III. Name, key to the federal taxpayer registry or, where applicable, unique key of population registration, of the person to whom the constancy of common expenses is issued;

IV. The description of the good, lease, or service in question;

V. Place and date of the operation, and

VI.      The legend "constancy of common expenses".

Article 100. For the purposes of the sixth paragraph of the second paragraph of Article 72 and the sixth paragraph of the Law, the liquidations issuing the coordinates shall contain the following:

I. Name or name or social reason, tax address and key of the coordinated federal taxpayer registry, as well as the consecutive portfolio number. The data referred to in this fraction shall be printed in the settlement;

II. Place and date of issue;

III. Name of the member to be issued, your federal taxpayer registry key, if any, unique population record key, tax address, or location your business and signature of the member, your legal representative or the person receiving the document; and

IV. Overview of income, expenses, and investments, if any, of taxes and withholding taxes, which correspond to the member concerned.

The Coordinators will have to issue a tax voucher to each of their members for the liquidations that they make and will be the proof of their income, expenses and investments, and, where appropriate, of the taxes and deductions of each member.

Article 101. For the purposes of Article 73 of the Law, natural persons exclusively engaged in land transportation of cargo or passengers, including foreign travel and tourism that meet their tax obligations by means of several coordinates of which they are members, when they exercise the option that only one or some of the coordinates of which they are members, carry out on their own behalf the payment of the tax in respect of the income they obtain of the coordinated or coordinated application, applying the maximum marginal rate of the tariff to Article 152 of the Law shall require the other persons in coordination to whom they belong and in respect of which they have not exercised such an option, the information necessary to calculate and find out the tax corresponding to the income earned on them. In this case, they shall have the obligation to submit an annual declaration for those income for which they have not opted for final payments, and shall make the accumulation of the revenue they receive for other activities they carry out.

CHAPTER VII

From the Agricultural Activities, Livestock, Silvicas, and Fisheries Regime

Article 102. For the purposes of Article 27, fraction VIII, second paragraph of the Act, for payments to be made by cheque, which are income of the taxpayers referred to in Title II, Chapter VIII of the Law, may make the deduction of the relocations effected by cheque, provided that between the date entered in the tax voucher that has been issued and the date on which the cheque is actually charged, have not more than four months after both dates correspond to the same financial year.

Article 103. For the purposes of the third paragraph of Article 74 of the Law, in the case of the co-ownership in which the natural persons are grouped to make necessary expenditure for the development of agricultural, forestry, livestock or fishing activities, shall check such expenditure with the evidence presented to it by the taxpayer who applied for the vouchers to his name in which the total amount of the common expenditure and taxes is specified which, where appropriate, have been moved, and the proportional share corresponding to the member of the in question. In addition, such constancy shall contain the following:

I. Name, key to the federal taxpayer registry or, if applicable, the unique key of population registration, of the person who provided the service, leased or extraneous the good;

II.       Name, key of the federal taxpayer registry or, where applicable, unique key of population registration, of the person who received the service, the use or enjoyment or acquired the good;

III. Name, key of the federal taxpayer registry or, if applicable, unique key of population registration, of the person to the which is issued for the constancy of common expenses;

IV. The description of the good, lease, or service in question;

V.        Place and date of the operation, and

VI. The legend "constancy of common expenses".

Article 104. For the purposes of Article 74, paragraph 9 of the Act, moral persons who do not engage in business activities on behalf of their members shall determine their payments. provisional
in terms of article 106 of the Law, applying to the result that the rate established in Article 9 of the Law is obtained.

Article 105. Taxpayers exclusively engaged in agricultural, forestry, livestock or fishing activities, which meet their tax obligations in terms of Title II, Chapter VIII of the Law, may apply the reduction laid down in Article 74, second, tenth and tenth-fourth paragraphs of the Law, in the provisional payments of the said Tax.

Article 106. For the purposes of Article 75 of the Act, when members comply with their tax obligations through a moral person solely engaged in agricultural activities, livestock, fishing or silviculture, shall only consider the income obtained by the activity carried out through the moral person of which they are members.

The moral persons who are taxed under Title II, Chapter VIII of the Law, shall not consider the income that corresponds to their members who have paid individually or the deductions that they correspond, and must provide to the natural and moral persons who pay the tax individually, the liquidation of the income and expenses. A moral person shall keep a copy of the settlement and proof of the expenses incurred in the financial year, during the period referred to in Article 30 of the Tax Code of the Federation.

The liquidations issued by those moral persons shall contain the following:

I. Name or name or social reason, tax domicile and key of the federal register of taxpayers of the moral person, as well as the number of consecutive portfolios. The data referred to in this fraction shall be printed in the settlement;

II. Place and date of issue;

III. Name of the member to be issued, your federal taxpayer registry key, if any, unique key to registration of the population, tax domicile or the location of its business and signature of the member, its legal representative or the person receiving the document, and

IV. Overview of income, expenses and investments, if any, of taxes and withholding taxes, corresponding to the member concerned.

The moral persons must issue a tax voucher to each of their members for the liquidations that they make and will be the proof of their income, expenses and investments, and, where appropriate, of the taxes and deductions of each member.

CHAPTER VIII

From the Obligations of Morales People

Article 107. For the purposes of Article 27, paragraph XX, first paragraph of the Act, taxpayers shall be required to destroy goods, raw materials, semi-finished or finished products, they would have lost their value for impairment or other causes not attributable to the taxpayer. For this purpose they must present at least thirty days before the date on which the destruction is intended to be carried out, notice of destruction of the goods, in which the particulars of the goods to be destroyed are indicated, method of destruction, date, time and place of the same, and other requirements that the SAT establishes by means of general rules.

The taxpayer shall record the destruction of the goods in their accounts in the financial year in which they are carried out.

Article 108. For the purposes of Article 27, paragraph XX, second paragraph of the Act, dealing with basic goods for human subsistence in food, clothing, housing or health, before (a) to proceed to its destruction because it has lost its value, the taxpayers must offer them in donation to the institutions authorized to receive the deductible donations referred to in the said precept, in accordance with the rules of character general effect of the SAT and the following requirements:

I. Submit a notice via the SAT Internet page, at least fifteen days before the scheduled date for the first destruction.

When the goods are subject to an expiry date, the taxpayer shall submit the notice to which this fraction refers, no later than five days before the expiration date. In the case of medicinal products, the notice referred to in this paragraph shall be submitted no later than six months before the expiry date.

In the case of perishable products in which storage or preservation is difficult, as well as products subject to expiration, the taxpayers in the notice to which this fraction refers, they must report the following:

a) The expiry date, as well as the additional period from that date, in which the good in question can be consumed or used without it being harmful for health. In the case of products that are not subject to an expiry date, in accordance with the health provisions, the taxpayer shall report the maximum date on which they may be consumed;

b) The special conditions that, if any, are required for the preservation of the good, and

c) The type of population or regions your products are focused on, and

II.       The goods referred to in this Article shall be kept under the same conditions as they were for their placing on the market, until their delivery is made.

In the case of perishable goods that are destroyed or seized by the health authorities, the copy of the Code of the Federation, the copy of the Code, must be kept within the period provided for in Article 30 of the Fiscal Code of the Federation. minutes that the effect is lifted, same as checking the respective accounting record.

Article 109. When taxpayers enter into agreements with the donataries referred to in the second paragraph of Article 27, the second paragraph of the Law, to donate to them on a periodic basis have lost their value for deterioration or other causes not attributable to the taxpayer, shall record such agreements through the SAT's website, in accordance with the general rules which the effect of the said organ unconcentrated administrative, within ten days of its conclusion. The agreement shall indicate the type of goods subject to the donation, the estimated quantities of the goods, as well as the frequency of delivery. In such cases, taxpayers shall be released from submitting the notices referred to in Articles 107 and 108 of this Regulation for the goods they deliver in accordance with the agreement concluded.

The taxpayers referred to in this Article shall report to the SAT, in the month of February of each year, through the Internet page of that unconcentrated administrative body, in accordance with the rules of a general nature which, in respect of those goods which were delivered in donation in the preceding immediate year, in respect of those goods, as a result of those conventions, as well as those which, if any, were destroyed in that same exercise.

When the donataries referred to in this article do not collect within the period specified in the agreement concluded the goods offered in donation, the taxpayer may destroy them.

The SAT, based on the information provided by the taxpayers, must publish on its website a list of the agreements referred to in this article, as well as the goods donated and of the destroyed.

Article 110. To formulate the state of financial position referred to in Article 76, section IV of the Act, taxpayers shall make a total physical inventory of stocks to date. in which that state is formulated. The practice of the inventory may be anticipated until the last day of the month preceding the date of termination of the financial year or effected by partial physical counts during the financial year. In both cases, the respective correction must be made to determine the balance at the date of termination.

Article 111. For the purposes of Article 76, fraction VIII of the Act, it shall be understood that the obligation to keep a record of transactions with securities issued in series is fulfilled. where the taxpayer retains the statements of account in those transactions, issued by the institutions that make up the financial system in terms of the Act.

Article 112. For the purposes of Articles 76, fraction XV, and 82, fraction VII of the Act, taxpayers shall report the amount of the consideration or donations received, as cash in domestic or foreign currency, as well as in pieces of gold or silver, if by including the corresponding taxes, exceeds the amount set forth in those articles.

The report referred to in the preceding paragraph shall also be filed when one or more payments or cash donations in national or foreign currency are made in respect of the same transaction, or pieces of gold or silver, and that the sum of them exceeds one hundred thousand pesos, referring to that report at the latest on the seventeenth day of the immediate month after that in which the indicated amount is exceeded.

Taxpayers who receive consideration or donation, where a party is cash, in pieces of gold or silver, and another party is paid by cheque, bank transfers or other instruments (a) monetary, only to be required to report such transactions when the amount received by way of consideration or cash donations, in pieces of gold or silver, exceeds one hundred thousand pesos within the same month, not considering for purposes of the amount quoted with other forms of payment.

Article 113. For the purposes of Article 76, section XVI of the Act, in the event that the amounts in the same financial year are received in two or more payments, the taxpayer shall submit the information. within 15 days after the delivery of the last amount for which the six hundred thousand pesos in cash, in national or foreign currency, are exceeded.

Article 114. For the purposes of Article 76, section XI of the Law, moral persons who distribute dividends or profits in respect of shares placed among the large public investor, as to the general rules that the SAT issue, to persons resident in Mexico or abroad, referred to in Articles 140 and 164 fraction I of the Law, shall be as follows:

I. Will send the amount of dividends or utilities distributed to the institution for the securities deposit, authorized to compliance with the Securities Market Act and shall issue a tax voucher which shall contain the provisions of Article 76, section XI, point (b) of the Act;

II. The institution for the securities deposit, authorized in accordance with the Securities Market Act, in turn, will deliver the dividends or profits sent by the aforementioned moral persons to the stock houses or credit institutions that have in custody and administration the shares. In addition, such institution for the securities deposit shall provide these financial intermediaries with a copy of the tax voucher referred to in the previous fraction, and

III. Intermediaries will point to the corresponding account statements, account, or tax accounts of whose balances come from the dividend or utility distributed, the corresponding amount per share, in accordance with the evidence in the tax voucher referred to in the section I of this article, as well as the dividend tax withheld in accordance with the Articles 140, second paragraph and 164, fraction I of the Law. The natural persons who receive the dividends or profits referred to in this Article must keep the tax proof issued by the financial intermediaries to credit the tax paid by the company that distributed the dividends or utilities.

When the institution for the securities deposit, authorized in accordance with the Securities Market Act is the custodian of the shares, the institution shall issue the respective tax voucher with basis in the information provided by the issuer. When dividends or profits are distributed to trusts whose contracts are concluded in accordance with Mexican law, the trustee must issue the respective tax voucher when making the payment of dividends or profits to natural persons. In this case, the custodians shall provide a copy of the tax voucher issued by the issuer, in terms of the fraction I of this article.

Moral persons distributing dividends or profits in respect of shares placed among the large investor public shall carry out the withholding tax referred to in Articles 140, second paragraph and 164, Second paragraph, fraction I of the Law, through stock exchange houses, credit institutions, investment fund operating companies, institutions for the deposit of securities having in custody and administration the shares mentioned, or any other intermediary in the securities market.

Article 115. For the purposes of Article 76, section XVII of the Law, taxpayers resident in the country who have establishments abroad shall be required to take such establishments when the accounting and records books to which the taxpayer is obliged in accordance with the Fiscal Code of the Federation and its Rules of Procedure.

Article 116. The obligation provided for in Article 76, section XIX of the Law, shall be fulfilled when in the first ordinary session of the general assembly of shareholders following the issue of the opinion delivered, the report on compliance with the tax liability of the taxpayer in the fiscal year to which the opinion corresponds.

Article 117. The non-deductible items referred to in Article 77 of the Act are those identified as non-deductible in that Act.

Article 118. For the purposes of Article 78, section I, fifth paragraph of the Act, where the reimbursement per share is less than the capital account of contribution per share, to determine the utility The amount of the capital account shall be reduced by the amount of the capital reduction, in terms of the capital reduction, in terms of the capital reduction, the balance of the capital account of the contribution per share, without the amount of the capital reduction exceeding the amount total refund per share.

When utilities distributed by capital reduction come from the net tax income account, taxpayers may decrease from the distributed utility determined in accordance with the Article 78, fraction I of the Law, the balance of the net fiscal utility account per share, without the amount decreased by that concept, by the shares repaid or considered for the reduction of capital, exceeds the distributed utility determined.

Article 119. For the purposes of Article 78, fraction I of the Law, moral persons whose social capital is represented by social parties, may determine the amount of the utility bills the net tax and capital of contribution corresponding to the number of social parties to be reimbursed, in proportion to the value of each of those social partners, in their share capital.

Also, in the case of a joint venture, to determine the amount of the net tax and capital contribution accounts corresponding to the contributions reimbursed to the associative or associates, shall be considered the proportion of the profits corresponding to each of them in terms of the respective contract.

Article 120. For the purposes of the sixth paragraph of Article 78 of the Act, in the case of the purchase of shares, taxpayers shall consider as accounting capital for the purposes of determining the distributed utility, the one shown in the financial statements approved by the general assembly of shareholders at the close of the immediate financial year preceding the year in which the purchase is made, adding the capital injections and the profits obtained and subtracting distributed utilities and capital repayments made until the month of purchase, updating all of these items until that month.

The issuing company must keep a record of buying and reposting its own shares to determine the percentage referred to in the sixth paragraph of Article 78 of the Law, in which the they will settle their own shares purchased, their relocation or the cancellation of them, pointing to the number and the purchase price or the price of the same, as well as the date on which they were bought, relocated or cancelled. The issuing companies shall consider that the shares purchased in the first term are the first shares to be redoled.

The 5% limit referred to in the sixth paragraph of Article 78 of the Law shall be defined by considering the balance of the purchased shares held at any time.

In case of exceeding the limit or term of tenure established to not consider distributed utilities in terms of the sixth paragraph of the Law, to determine the distributed utilities consider all the shares purchased by the issuing company itself referred to in the first paragraph of the first paragraph of that Article.

Article 121. Taxpayers may not apply the provisions of Article 78, the sixth paragraph of the Law, provided that the capital increase effected during the two-year period prior to the the date on which the reduction in the capital in question is carried out, comes from contributions actually paid by all the shareholders and not from capitalisations and that the repayments for the reduction of capital are paid to all shareholders who have made the contributions mentioned, in the same proportion as they have made such contributions. For these purposes, the amounts of contributions and capital reductions made in the last two years shall be considered cumulatively.

Article 122. Income from dividends or profits distributed by moral persons who are collected through a trust shall be deemed to be obtained directly from the moral person who It was originally distributed, and will be accumulated in terms of Article 140 of the Law if the person who obtains them is a natural person, or will be added to the net tax utility according to Article 77 of the Law if it is a moral person. The dividends or profits referred to shall be considered in the proportion that corresponds to each of the members of the trust.

When dividends or profits are distributed to trusts whose contracts are concluded in accordance with Mexican law, the trustee shall carry out the retention in terms of the 140, second paragraph and 164, second paragraph, fraction I, fifth paragraph of the Act, as applicable.

Article 123. Residents in the country who make payments for interest to residents abroad from credit securities they issue and are placed abroad through of banks or stock houses, in terms of Article 166, paragraph 7, section I, point (b) of the Law, may issue the tax vouchers referred to in Article 76, fraction III of the Law, only in respect of the beneficiaries effective applications. For such purposes, persons applying for tax vouchers shall be required to prove their effective beneficiary quality of the interest in question and to provide the resident in the country making the payments either directly or through the of the paying agent, the information necessary for their dispatch.

Persons who make interest payments in accordance with the preceding paragraph shall issue a tax voucher to each paying agent in respect of the interest for which the interest payments have not been issued. tax vouchers to the beneficial owners in the terms mentioned above, and should note in the box relating to the data of the resident abroad those corresponding to that agent.

Article 124. Institutions interested in receiving the goods offered in donation referred to in Article 108 of this Regulation shall comply with the following:

I.        Submit notice in which they express their interest in receiving the goods offered in donation through the SAT's website;

II. To target all donations received for the fulfillment of your social object;

In no case will they be able to market such donations. It is not considered that the goods received in donation are marketed, when recovery fees are charged for the supply or distribution thereof, provided that their amount is not greater than 10% of the market price of the products. For such purposes, donatarias shall keep a record of the recovery fees which, if any, they obtain, and

III.     Take control of the goods they receive, which allows the donors to be identified, the goods received from the donors and the goods delivered to their beneficiaries and, where appropriate, the goods destroyed that would not have been delivered to the beneficiaries of the donataries.

Article 125. For the purposes of Article 108, fraction I of this Regulation, in the case of perishable products, taxpayers may carry out periodic destruction in a manner weekly, fortnightly, monthly or in minor periods.

TITLE III

From The Morales People's Regime to Non-Profit Purposes

Article 126. The delivery of goods to be made for the purpose of death of the owner or owner of the property in question shall be deemed to be a donation.

Article 127. Civil associations that in accordance with their statutes have the same social object as chambers and business confederations in terms of the Law, may comply with their tax obligations in respect of the tax in accordance with the law, only for the income derived from the ordinary or extraordinary annual contributions paid by its members, for the other income must pay the tax in terms of Title II of the Act.

Article 128. Moral persons and trustees in respect of the trust authorized to receive deductible donations, must use the donation tax vouchers only to protect the operation, and the tax vouchers must be issued for the activities carried out, with all the requirements laid down in the tax provisions to cover any other operation other than the donation, and to carry out all the seats arising from the performance of their activities in the same accounts.

Article 129. Moral persons and trusts authorized to receive deductible donations abroad, when in the financial year they obtain donations, must prepare and maintain at the disposal of the for a period of three years from the following financial year, as follows:

I. A state of financial position in which its assets, liabilities and capital are settled at the end of the financial year, and

II. A relationship of the administrators and employees who have received income from the authorized donor in excess of $295,000.00, by way of wages, fees, compensation or any other.

Article 130. For the purposes of Articles 27, fraction I and 151, fraction III of the Act, as well as 36, second paragraph, 128 and 134 of this Regulation, are considered to be onerous or remunerative and, therefore, not deductibles, donations granted to any civil organization or trust authorized to receive deductible donations, to have access to or participate in events of any kind, as well as those who are entitled to receive some good, service or the benefit they provide or grant. Likewise, it is not a donation and, therefore, is not deductible, the free provision of services to any civil organization or trust authorized to receive deductible donations.

Article 131. Those who receive donations as provided for in Article 27, fraction I of the Act and Articles 36 and 134 of this Regulation, except the Federation, federal entities, or Municipalities, their decentralized agencies that are taxed under Title III of the Law must apply for authorization before the SAT.

When submitting the application for authorization referred to in the preceding paragraph, they shall accompany the following documentation:

I. constitutive writing and statutes that govern it and,

II. Document stating that they are found in the alleged article 27, fraction I of the Law.

Institutions of assistance or charities shall present the evidence that they credit them as such, issued by the competent authorities in accordance with the laws of the matter.

Associations, institutions and organizations that allocate all donations received and, where appropriate, yields, for public works and services or for any of the institutions, companies or associations mentioned above shall present the agreement concluded with the beneficiary.

Article 132. For the purposes of Article 79, fraction VI, points (b), (c), (f), (g), (h) and (i) of the Act, it is understood by:

I. Medical assistance or rehabilitation, among others, psychotherapy, family therapy, treatment or rehabilitation of persons with disabilities and provision of medicinal products, prostheses, orthotheses and sanitary inputs.

Medical assistance or rehabilitation shall be provided by persons who have a title and a cedula in the branch to which it corresponds, in accordance with the laws applicable;

II. Legal assistance, among others, representation to administrative or jurisdictional authorities, except for election as long as it has beneficiaries to any of those referred to in Article 79, fraction VI of the Act;

III. Social orientation, counseling directed to the individual or group of individuals in subjects such as family, education, food, labor, and health, so that any member of the community can develop, learn to speak for themselves and contribute their effort to the common task or the well-being of the group, with the maximum of their possibilities, as well as the attention or prevention of the Intra-family violence for the elimination of, among others, economic exploitation of children or dangerous child labour;

IV. Support for the development of indigenous peoples and communities, among others training, dissemination, guidance and legal assistance in the field of human rights; the promotion of non-discrimination or social exclusion; the creation of conditions for the conservation and development of culture; the preservation and defense of rights to health services, education, culture, housing and food, in terms of the Law of the National Commission for the Development of Indigenous Peoples;

V. Contribution of services to care for social groups with disabilities, those comprising the following activities:

a) The promotion and protection of people with disabilities in order to ensure the full exercise of their human rights fundamental ensuring their full inclusion;

b) Carry out activities to improve your overall development as well as your physical, mental and social protection;

c) Offering technical aids understood as the technological and material devices to enable, rehabilitate or compensate for their limitations;

d) Offering special or inclusive education;

e) Promoting social integration through the establishment of anti-discrimination measures;

f) Spread knowledge on disability to raise awareness of the population, and

g) Accessibility in public spaces, and

VI. Promotion of actions to improve the popular economy, those activities that comprise training in development trades, arts, skills and knowledge, aimed at the achievement of self-management, self-employment, self-enterprise and autonomy of basic subsistence requirements, provided that it does not involve giving the beneficiaries of these activities economic, loans or benefits of any kind on the Remaining distributable of the authorized civil organization or trust to receive deductible donations provided by this service.

The refugees or migrants will be beneficiaries of the activities mentioned in this article, provided they belong to sectors and regions with scarce resources, indigenous communities or vulnerable groups. by age, sex or disability.

Article 133. Trusts whose purposes are solely those referred to in Articles 79, fractions VI, X, XI, XII, XIX, XX and XXV, 82, penultimate paragraph, 83 and 84 of the Act, as well as 36, Second paragraph and 134 of this Regulation, may be authorized to receive tax deductible donations, provided that they meet the requirements laid down in the tax provisions.

Trust institutions shall comply with all tax obligations that may have been granted by associations or civil societies authorized for the same purposes.

Article 134. For the purposes of Article 79, section XII, points (d) and (e) of the Act, libraries that are not part of the National Public Library Network and museums are understood to be included. are not dependent on the National Council for Culture and the Arts, provided they are open to the general public.

Article 135. For the purposes of Article 79, fraction XXV, points (b) and (h) of the Act, it is understood by:

I. Support in the defence and promotion of human rights, training, dissemination, guidance and legal assistance in human rights and their guarantees, including gender equality or the prerogatives inherent in the nature of the person, established in the Political Constitution of the United Mexican States and in the legal provisions of they emanate, provided that they do not involve or involve political actions, religious, or intended to influence legislation, except in the case referred to in Article 82, fraction III of the Law, and those actions are not related to:

a) Acts or resolutions of electoral bodies and authorities;

b) jurisdictional resolutions;

c) Job character conflicts;

d) The interpretation of constitutional or legal provisions, and

e) Acts or omissions between individuals, and

II. Services in support of the creation and strengthening of organizations that carry out activities that are promoted in terms of the Federal Law on the Promotion of Activities by Civil Society Organizations, the activities of counseling, support and promotion of the self-management and professionalization of organizations registered in the federal registry of the civil society organisations, as referred to in the Federal Law on the Promotion of Activities carried out by Civil Society Organizations, provided that they do not involve the granting of financial support, loans or benefits over the distributable remnant of the civil organization or trust authorized to receive deductible donations this service provides.

Article 136. For the purposes of Article 82, fraction I, last sentence of the Law, moral persons and trusts authorized to receive deductible donations abroad under the treaties international, they shall not receive more than one third of their income in each calendar year of the sum of the following concepts:

I. The total income earned by the grant of the temporary use or enjoyment of real estate, interest, dividends or royalties, and

II.       The usefulness of the activities which, if any, are carried out and which are not substantially related to the development of their social object or purpose.

The provisions of this article do not apply to the moral persons referred to in Article 79, fraction X of the Law.

Article 137. For the purposes of Article 80, the penultimate and final paragraphs of the Law, moral persons for non-profit purposes within the assumptions referred to in those paragraphs, consider them as deductions to determine the tax on their charge for the income from the activities mentioned, those which are strictly indispensable for the purposes of the activity and which comply with the requirements laid down by Title II of the Law. The deductions referred to in this paragraph shall be determined as follows:

I. Dealing with expenses and investments that are exclusively attributable to those activities, these shall be deducted in terms of Title II of the Act;

II. In the case of expenses or investments that are partially attributable to those activities, except in the case of investments in buildings, shall be deducted in the proportion representing the number of days in which the activities referred to above are carried out in respect of the period for which the deduction is made, and

III. Dealing with investments in buildings that are partially used for the realization of such activities, they shall be deducted in the ratio of multiplying which represents the area used to develop the activity in respect of the total area of the building, for the proportion representing the number of days in which it is used for 365.

Article 138. For the purposes of Article 82, fraction IV of the Act, you will be the following:

A. Donations and their returns shall be solely and exclusively intended for the purposes of the authorized social object of the donataries. In no case may such donors allocate more than 5% of the donations and, where appropriate, the income they receive to cover their administrative costs.

For the purposes of the preceding paragraph, management expenses are considered among others, those related to remuneration to the personnel, leasing of movable and immovable property, telephone, electricity, stationery, maintenance and conservation, federal or local taxes and duties, as well as other contributions and contributions than in terms of the provisions (a) to cover the donation provided they are carried out in direct relationship with the administrative offices or activities. The costs of administration are not included, those which the donor must direct directly in order to comply with the aims of its social object;

B.        Moral persons and trusts authorized to receive deductible donations to make investments shall be considered to allocate their assets exclusively for the purposes of their social object, when they acquire shares or other credit securities, placed between the large investor public, or performing derivative financial transactions relating to such shares or receivables, on the recognised markets referred to in Article 16-C, fractions I and II of the Code Prosecutor of the Federation, provided that:

I. Destiny the returns you obtain from the investments referred to in this paragraph, as well as profits or profits obtained by the disposal of the securities and financial instruments concerned, exclusively for the purposes of their social object, in terms of the tax provisions, and

II. Shares, receivables, derivative financial transactions or their underlying assets have not been issued by persons considered related parties in terms of Article 179, fifth paragraph of the Law, both residents of Mexico and abroad. For these purposes, it is considered that the acquisition of shares or other receivables are not made between related parties when securities are acquired from an investment portfolio, the purpose of which is to replicate the performance referred to in the an indicator, designed, defined and published by the securities exchange under the Securities Market Act and provided that such securities are placed among the large investor public;

C. Non-profit moral persons and trusts that are authorized to receive deductible donations will consider that they are assets for purposes other than their social object when directly or through the figure of the trust or through third parties:

I. Constituency or financial persons or trusts, except where such moral persons or trusts are authorized to receive donations deductibles, in which case they shall not be deemed to be their assets for purposes other than their social object;

II. Admit shares outside the markets referred to in Article 16-C, fractions I and II of the Federation's Fiscal Code; acquire referenced securities shares which operate outside the above markets, or acquire securities referred to in price indices in accordance with Article 16-C (III) of the Fiscal Code of the Federation;

III. Admit certificates of equity issued by national credit companies; social parties or participations in civil partnerships and ordinary certificates of participation issued on the basis of trusts on shares which are authorised in accordance with applicable foreign investment law, and

IV. Adwant actions issued by persons considered related parties in terms of the fifth paragraph of Article 179 of the Act, both residents of Mexico and abroad;

D. Teaching institutions authorized to receive donations in the terms of the Law will only be able to donate them to other institutions of teaching that they have the aforementioned authorisation. In the case referred to in this paragraph, teaching institutions which make donations to other educational institutions shall not consider the amount of such donations to determine the percentage they may allocate to cover their expenses. administration, and

E. When receiving the donations, the donataries must issue the corresponding tax vouchers.

Article 139. The regime of moral persons for non-profit purposes referred to in Title III of the Law shall be applied to those moral persons referred to in Article 82, the penultimate paragraph of the Law.

The provisions of the preceding paragraph shall apply to associations, civil societies, institutions or organizations which are constituted and operated exclusively for the execution of works or services public to be made available to the Federation, federal entities or municipalities, authorized to receive deductible donations in terms of the Law and this Regulation.

Article 140. The documentation referred to in Article 82, fraction VI of the Law, shall be made available to the general public for consultation, at its tax office, during normal business hours. of work, as well as through the electronic program that for this purpose is available to the moral persons for non-profit purposes and the trusts authorized to receive deductible donations, on the website of the SAT, compliance with the general rules governing the body unconcentrated administrative.

The documentation regarding compliance with the tax obligations will be integrated with the corresponding declarations over the last three years.

The documentation for the authorization must be available during the period for which it is counted.

The documentation regarding the use and destination that has been given to the donations received must be made available within the time limit set out in Article 30 of the Tax Code of the Federation.

Article 141. For the purposes of Article 84 of the Law, school programs that do not have their own legal personality and are part of the curriculum or object of an authorized institution to receive tax deductible donations, they will not be taxpayers of the tax, according to the following:

I. The authorized donor will consider the activities of the school program as its own and will fulfill the corresponding tax obligations of compliance with Title III of the Act, and

II. The donations provided for in Articles 27, fraction I, (f) and 151, fraction III, point (f) of the Law, shall be received in any case by the law itself. Authorized donataria.

For the purposes of the first paragraph of Article 84 of the Law, by authorization of the school program, the same authorization is understood to receive tax deductible donations.

TITLE IV

Of Physical People

General Provisions

Article 142. In the case of the members of a spousal society, they may choose that the one who obtains the highest income, accumulates the totality of the income obtained by goods or investments in those who are owners or holders, being able to make the deductions corresponding to those assets or investments.

In the case of ascendants or descendants of minors or disabled, in a straight line, who are economically dependent on the taxpayer, who obtain income taxed by the Law, less than those who obtain the the taxpayer of which he or she is dependent, the latter may choose to accrue to his or her income the totality of those obtained by the ascendants or descendants, and may in these cases make the deductions corresponding to the income accruing to him.

The member of the conjugal society, the ascendants or descendants, who choose not to accumulate their income in accordance with the preceding paragraphs of this article and have no obligation to make a statement for other types of income, they will be exempted from applying for registration in the federal taxpayer register in terms of Article 27 of the Tax Code of the Federation.

Regardless of the provisions of the preceding paragraph, in the case of interest income, the member of the spousal society, the ascendants or descendants, who are the holders or co-holders in the accounts from which interest is derived, shall provide the institutions with the financial system that pay the interest, their unique key for the registration of the population.

Taxpayers may appoint a common representative to be in charge of the calculation and integer of the conjugal company, in the name of the co-owners or members of the spousal society. provisional payments of the tax.

The represented of the conjugal society that chooses to pay the tax for the income corresponding to it for that conjugal society, must manifest this option at the moment of its registration, or, by means of the submission of the notice of update of economic activities and obligations in terms of Articles 29 and 30 of the Federation Tax Code Regulation.

Article 143. Taxpayers who pay the Tax on their charge in terms of Title IV, Chapters II and IIII of the Act, which for the performance of the activities for which they pay such Tax use buildings subject to the property regime in condominium, may deduct the common costs incurred in connection with the building, provided that the requirements referred to in Article 30 of this Regulation are met.

Article 144. For the purposes of the first paragraph of Article 90 of the Law, the amount of the medical expenses insurance premiums that the employers pay in favor of their workers, provided that it is insurance that, if the premiums were paid by the worker himself, they would be deductible for the worker, in terms of Article 151, fraction VI of the Law, and that the tax voucher that will cover the payment of those premiums is issued in the name of the pattern.

Article 145. For the purposes of Article 92 of the Law, in the case of income deriving from the use or temporary enjoyment or disposal of property, where such goods are in co-ownership or they belong to the members of a spousal company, they must submit their declarations of provisional payments and of the financial year, both the common representative and the members of the conjugal society, by the proportional part of the the income that corresponds to each other, except when they choose to apply the provisions in Article 142 of this Regulation.

For the purposes of the preceding paragraph, each taxpayer may deduct the proportional portion of the deductions relating to the period for which the statement is presented.

Article 146. For the purposes of Article 92, last paragraph of the Act, it shall be the legal representative of the succession who makes the provisional payments of the Tax and submits the annual declaration corresponding to the revenue and deductions in a joint manner, without prejudice to the provisions of Article 201, last paragraph of this Regulation.

For the purposes of Article 92, last paragraph of the Law, the liquidation of the heirs or legatees, who have not exercised the option of definitive payment referred to in that paragraph, may present a supplementary declaration for the five financial years preceding the year in which the liquidation was carried out, where appropriate, the proportion of the revenue which has been assigned to them in the succession for those financial years and the other income may prove the proportional share of the tax paid in each financial year by the representative of the succession.

The income accruing from the succession referred to in this article will be considered to come from the concepts of which the succession obtained them.

Article 147. For the purposes of Article 93, section IV of the Law, retirement pensions, pensions and retirement assets, they do not lose their character even if the parties agree to replace the periodic obligation with one or more of them. payments.

Article 148. The tax treatment set out in Article 93, fraction X of the Law, shall be given to the income from the delivery of contributions to the housing fund to be obtained by the workers who are required by law make their deposits for such housing accounts in federal social security institutions, created by law, different from the Mexican Social Security Institute, the Institute for Security and Social Services for State Workers, and of the Social Security Institute for the Mexican Armed Forces.

Article 149. For the purposes of Article 93, section XI of the Law, the tax shall not be paid in respect of income from savings of workers and savings funds, established by natural persons who obtain income from business activities under Title IV, Chapter II of the Act or by moral persons for non-profit purposes under Title III of the Act, provided that such savings funds and savings funds meet the requirements referred to in this Regulation.

The provisions of this Article are without prejudice to the provisions of the tax provisions in respect of savings banks of workers and savings funds, made up of moral persons.

Article 150. The tax treatment set out in Article 93, part XIII of the Law, shall be given to income which, by way of seniority, is collected by workers who meet the retirement assumptions. provided for in the laws of social security or collective labour contracts, even if their employment relationship continues.

Workers who apply the provisions of the preceding paragraph, at the time of their separation, shall consider the amount generated during the years of service since the date of the service years as exempt by the concept of seniority premiums. the date on which the seniority premium referred to in the preceding paragraph has been covered and up to the time of their separation, in accordance with the limits laid down in Article 93 (XIII) of the Law.

Article 151. For the purposes of Article 93, fraction XIV of the Act, in the event that the gratification is less than the amount equal to the general minimum wage of the worker's geographical area to thirty days, will pay the tax up to the amount of the gratification granted even when it is calculated on a salary above the minimum.

Article 152. For the purposes of Article 93, section XVII of the Law, natural persons who receive viatics and effectively erode them in the service of the employer may not present tax vouchers for up to 20% of the total If there are no services to issue the same, without in any case the amount that is not checked exceeds $15,000.00 in the fiscal year in question, provided that the remaining amount of the viatics is they are used by credit card, debit card, or employer's service card. The party which does not otherwise be eroded shall be reintegrated by the natural person who receives the viatics or otherwise shall not be subject to the provisions of this Article.

Unchecked amounts will be considered exempt income for tax purposes, provided that the requirements of Article 28, fraction V of the Act are also met.

The provisions of this Article are not applicable in the case of accommodation costs and flight tickets.

Article 153. For the purposes of Article 93, section XVII of the Law, the public servants of the Federal Public Administration in official commissions abroad, whose amount is fixed on the basis of budgetary criteria relating to the country where the commission is to be carried out or at the level of the public servant's post, shall be checked as effectively carried out in the service of the employer, only with the proof of the tax incurred by the lodging, flight ticket and a report of the other expenditure incurred during that committee.

The provisions of this article may be applicable to natural persons other than those mentioned in the preceding paragraph, provided that the amount of the viatics they receive is fixed on the basis of the rules on viatics, passages and food. the staff of the Secretariat of Foreign Affairs carrying out official foreign commissions and the level of salary of the natural person concerned shall be set to be equal to or less than the level laid down in the Perceptions Tab (a) ordinary rules to be issued in accordance with the budgetary provisions. Where the taxpayer's salary applies for two or more hierarchical levels of the said tab, the amount of the viatics must correspond to the one set for the lower tier.

Article 154. For the purposes of Article 93 (XIX) (a) of the Law, the taxpayer's room is considered to comprise the area of the land that does not exceed three times the area covered by the buildings that make up the room.

Article 155. For the purposes of Article 93 (XIX) (a) of the Law, taxpayers must prove to the public purse that they formalize the operation, that the immovable property operation is the home of the taxpayer, with any of the documents mentioned below, provided that the address entered in the said documentation matches fully or, where appropriate, with any of the elements fundamental of the domicile of the immovable property used in the instrument and the public fedatee will record this situation when it formalizes the operation:

I. The credential to vote, issued by the National Electoral Institute;

II. Tax vouchers for payments made for the provision of electrical or fixed telephony services, or;

III. Account statements provided by the institutions that make up the financial system or by commercial or non-bank credit card.

The documentation referred to in the above fractions must be in the name of the taxpayer, their spouse or their ancestors or descendants in a straight line.

Article 156. For the purposes of the third paragraph of Article 93, the third paragraph of the Law, the natural or moral person who pays the premium for the life insurance contract of a person subject to an employment relationship, is different from the insured's employer, when the payment of such premium is made with resources provided by the insured's employer, whatever the nature of the act by which they are provided the resources. Where the life insurance premium is paid by a person who is not considered to be other than the employer of the insured under the terms of this Article, the exemption from the tax for the amounts that the insurance institutions pay for the (a) the insured risk shall apply only where the payment is made by the insurance institution directly to the insured person or to his/her spouse, to the person with whom he/she has lived in concubinato, to his/her ascendants or descendants in a straight line; have the character of the beneficiaries of the insured person. If only a portion of the insurance benefits are paid to the insured persons provided for in this paragraph, the exemption shall apply only for that portion of the benefits.

Article 157. For the purposes of Article 93, part XXV of the Law, the tax shall not be paid for the entire compensation payable for damages in cases where the property is not may have a market value, or damage to persons in their bodily integrity.

Article 158. For the purposes of Article 93, fraction XXVII of the Law, the treatment established in that fraction shall be given to the transfer of resources between specialized investment companies for the retirement or for the administration of retirement funds from the sub-accounts for retirement, advanced age and old age, supplementary retirement contributions, voluntary contributions and long-term savings, savings for retirement, retirement insurance and social welfare funds, which are carry out in accordance with the laws of social security or the Law of the Savings Systems for the Retreat, as well as the transfer of resources from the sub-account of voluntary contributions to the sub-account of supplementary contributions of retirement to which refers to the Law of Savings Systems for Retirement.

Article 159. They are considered to be included in Article 93, fraction XXIX of the Law, the income that taxpayers obtain for allowing third parties the publication of photographs or drawings of their creation in books, newspapers or magazines, provided that they are used for the disposal of the public by the person making the payments for these concepts and the creator of the work is not in any of the assumptions foreseen in the such fraction and comply with the other requirements laid down in that fraction.

Also, taxpayers who obtain income for which they are required to pay the tax pursuant to Article 93, fraction XXIX of the Law will make interim payments on the same, only on the part of the of the total of those obtained from 1 January and until the last day of the month in which the payment corresponds to the equivalent of 20 general minimum wages in the geographical area where the taxpayer is resident for the year.

Persons who make payments of copyright to the creators of works, by the concepts provided for in Article 93, fraction XXIX of the Law, will not hold them to the 10% retention referred to in the Article 106, last paragraph of the Law, for payments made to them, where the sum of the payments made since 1 January of the year in question and up to the date of payment in the same year does not exceed the amount equivalent to 20 salaries general minima of the geographical area where the author resides, elevated to the year; for the part that exceeds perform the reference retention.

For the purposes of the preceding paragraph, taxpayers must inform persons who make the copyright payments, when their income exceeds the equivalent of twenty general minimum wages. of the geographical area where the author resides elevated a year.

Article 160. For the purposes of the penultimate paragraph of Article 93 of the Act, where social security benefits exceed the limits laid down in that provision, the surplus shall be deemed to be as a cumulative income of the taxpayer.

Article 161. For the purposes of Articles 118, fraction V and 128 of the Act, taxpayers shall report the amount of consideration received in cash in national or foreign currency, as well as in pieces of gold or silver, if by including the corresponding taxes, exceeds the amount set in those articles.

The report referred to in the preceding paragraph shall also be filed where one or more cash payments in national or foreign currency, or in gold or other currency, are made in respect of the same transaction. silver, and the sum of them exceed one hundred thousand pesos, referring to that report at the latest on the seventeenth day of the immediate month after that in which the indicated amount is exceeded.

Taxpayers who receive consideration where a party is in cash, in pieces of gold or silver, and another party is paid by cheque, bank transfers or other monetary instruments, only be required to report such operations when the amount received by cash consideration, in gold or silver pieces, exceeds one hundred thousand pesos within the same month, not considering for the purposes of the aforementioned amount. covered with other forms of payment.

CHAPTER I

From Income to Salaries and in General by the Provision of a Subordinate Personal Service

Article 162. The partners of the social solidarity societies who receive income for their personal work, determined by the general assembly of members in accordance with the third paragraph of Article 17, Part V of the Law of Social Solidarity Societies, may choose to assimilate them to income for wages, provided that the obligations laid down in Title IV, Chapter I of the Law are met.

Article 163. When for reasons not attributable to the worker, the worker obtains in one time taxable perceptions corresponding to several months, other than the annual gratification, of the participation of profits, of holiday or Sunday premiums, the provisional payment shall be calculated in accordance with the following:

I. The total amount of the perception mentioned between the number of days to which it corresponds and the result will be divided multiply by 30.4;

II. The amount that is obtained under the previous fraction shall be added to the ordinary income for the provision of a subordinate personal service which the worker receives on a regular basis in the month in question and the result shall be followed by the procedure laid down in Article 96 of the Law;

III. The tax that is obtained according to the previous fraction will be reduced with the tax that would correspond to the income (a) the provision of a subordinate personal service to which that fraction refers, calculating the latter without considering the other remuneration referred to in this Article;

IV.      The provisional payment shall be the amount resulting from the application to the total amount of the taxable amount referred to in this Article, the rate referred to in the following fraction, and

V. The rate referred to in the preceding fraction shall be calculated by dividing the Tax to be determined in terms of the This article shall be divided into two parts of the Annex to this Regulation. The quotient will be multiplied by one hundred and the product will be expressed in percent.

Article 164. Trying of taxpayers who receive income derived from the conduct of business activities exclusively for the purposes of commissions, they may choose, with the consent of the The Commission shall, in accordance with the provisions of Title IV, Chapter I of the Law, in which case the provisions of that Title, Chapter II, shall not apply to them. Where the above option is exercised prior to the first payment made to them, the commission shall inform the principal in writing, which shall comply with the following:

I. Retaining in accordance with the procedure laid down in Article 96 of the Law and other provisions legal entities;

II. Calculate the Annual Tax in accordance with Article 97 of the Law, and

III. Provide the tax vouchers referred to in Article 99, fraction III of the Act, when requested by the comionist.

The commissions shall submit their annual statement by accumulating their income under Title IV, Chapter I of the Act, those obtained under this Article, except in the calendar year that they are (a) to obtain only the latter revenue, not to come at the same time as two or more principal members, nor exceed the amount referred to in Article 98 (III) (e) of the Law and the principal to comply with the obligation laid down in the Section II of this article.

The commission shall request the tax vouchers referred to in Article 99, fraction III of the Law and provide them to the principal within the month following that in which the the provision of the service, or where appropriate, to the principal who is to carry out the calculation of the definitive tax or to keep them when they submit their annual declaration. The tax voucher shall not be applied to the principal who does the settlement of the year.

The option referred to in this Article may be exercised by each of the principal and considering all the revenue to be obtained in the calendar year of the said principal by way of commissions. Such an option shall be deemed to be exercised until such time as the taxpayer has written to the principal concerned that he shall pay the tax for the reference income in terms of Title IV, Chapter II of the Law.

Article 165. For the purposes of Article 93, fractions IV and V of the Act, when taxpayers receive from two or more persons the income referred to in that fraction IV, they shall determine the amount of the amount. total exemption considering all pensions and payments to the taxpayer in question, regardless of who pays such income.

For persons who make payments for the income referred to in the preceding paragraph, they may consider the amount of the exemption corresponding to the entire income received, the the taxpayer shall communicate in writing to each person making the payments before the first payment of the calendar year in question, which receives income as referred to in Article 93 (IV) of the Law, from other persons; as well as the monthly amount received from each of the persons making payments for retirements, pensions or retirement assets.

When the total sum of the monthly income received by retirement, pension or retirement assets, of all persons making payments to the taxpayer in question, does not exceed 15 salaries General minima of the high taxpayer's geographical area per month, persons making such payments shall not make any monthly withholding tax.

If the total sum of the monthly income received by the concepts referred to in Article 93, fraction IV of the Law, of all persons making payments to the taxpayer in question, exceeds of 15 general minimum wages in the geographical area of the taxpayer raised per month, each person making the monthly payments shall carry out the monthly withholding tax on the surplus, in accordance with the following procedure:

I. They will be up to the total amount of monthly income to be paid to the taxpayer in question, the total monthly income that that taxpayer receives from other persons for the same concepts and has informed him in terms of the second paragraph of this Article;

II.       As a result of the above fraction, the amount of the monthly exemption provided for in Article 93, fraction IV of the Law, will be reduced;

III. The amount that is obtained according to the previous fraction will be the excess amount on which the Tax applying the procedure provided for in Article 96 of the Act;

IV. The factor resulting from dividing the monthly income by the concepts referred to in Article 93 shall be determined; (iv) of the Law, paid to the taxpayer in question, among the total of such monthly income received in the same period by all the persons making such payments and which the taxpayer would have informed in terms of the second paragraph of this article, and

V. The factor to be determined in accordance with the preceding fraction shall be multiplied by the Tax that has been determined as The third part of this article and the result to be obtained shall be the amount of the monthly retention to be made by the person making the payment, which shall be informed in the terms and conditions laid down in Title IV, Chapter I of the Law.

When taxpayers receive the payments referred to in this Article on a different basis than the monthly payment, the exemption referred to in Article 93, section IV of the Law, as well as the calculations In this Article, in order to carry out the withholding tax for the amount exceeding the exemption, it shall be carried out considering the period of days that includes the payment to be made to the taxpayer concerned.

Taxpayers who receive income as referred to in Article 93, fraction IV of the Law, of two or more persons simultaneously, shall also submit an annual declaration in terms of the 152 of the Law.

Article 166. For the purposes of Article 94 of the Act, income from the provision of a subordinate personal service is considered to be the amount of scholarships granted to persons who have assumed the the obligation to provide services to whom the grant is awarded, as well as the aid or compensation for income from home, transport or any other concept that is delivered in money or goods, regardless of the name under which they are designated.

Article 167. Those who make payments for the concepts referred to in Article 94 of the Law, for the purposes of applying the procedures laid down in Articles 96 and 97 of the Law, may consider the general minimum wage in the geographical area corresponding to the place where the worker provides his services, unless he has requested it in writing to consider the general minimum wage for the geographical area corresponding to his home room. Such a request shall take effect 15 days after the date on which the worker submits to him the payments referred to in this Article.

Once the application has been filed by the worker, in the case of the retention referred to in Article 96 of the Law, the retainer will continue to be considered for the purposes of the retention, the minimum wage general of the geographical area corresponding to the worker's room, until the latter informs him in writing that he opts for such a retention to be carried out considering the general minimum wage of the geographical area corresponding to the place where it provides its services.

Article 168. When the payments referred to in Article 94 of the Law are made in a weekly manner, the retainer may carry out the integers referred to in Article 96 of the Law, considering the the number of weekly payments that would have been made in the period concerned.

Article 169. Taxpayers who obtain income in terms of Section 94, fraction IV of the Act, during the first year who provide services to a borrower shall not be required to present the communication referred to in the third subparagraph of that fraction; however, they may choose to communicate to the borrower that they have the corresponding deductions during that period, instead of complying with the obligation referred to in the Article 106 of the Law.

Article 170. For the purposes of Article 94, paragraph VII, second paragraph of the Act, it may be reduced from the cumulative income referred to by the taxpayer, the amount of the premium which they paid for holding the option to buy shares or securities representing goods. The amount of the premium may be updated for the period from the month in which it was paid and up to the month in which the option is exercised.

When the taxpayer enacts the shares or securities that it obtained for having exercised the option of purchase, it will consider as a proven cost of acquiring such shares or securities, the value that has been used for the determination of its cumulative or taxable income when exercising its option to purchase, from the financial year.

Article 171. When the worker agrees with the employer that the payment of retirement, pension or retirement, is covered by a single payment, the tax will not be paid for this, when the amount of such payment does not exceed 90 times the general minimum wage in the geographical area of the worker raised per year, as referred to in Article 93 (XIII) of the Law. For the surplus will be paid the Tax in terms of article 95 of the Law.

Article 172. The total of the perceptions referred to in Article 95, fraction II of the Act, shall be the amount obtained by age premium, withdrawal and severance payments or other separation payments, decreased by the amount resulting from the application of the provisions of Article 93, fraction XIII of the Law.

Article 173. Those who by way of single payment cover retirements, pensions or retirement assets, as referred to in Article 93, fractions IV and V of the Act, shall carry out the withholding tax referred to in the Article 96 of the Law, as follows:

I. Apply the procedure laid down in Article 96 of the Law to the monthly amount that would have been perceived as not have a single payment, reduced by an amount equal to 15 times the general minimum wage of the taxpayer's geographical area, raised per month, and

II. They will split the single payment between the monthly amount that you would have received if you did not pay. The quotient shall be multiplied by the resulting tax in accordance with the preceding fraction, thus determining the retention which shall be of a provisional payment on account of the annual tax.

Article 174. Dealing with remuneration for annual gratification, profit participation, Sunday and holiday premiums as referred to in Article 96 of the Law, the person who make such payments may choose to withhold the corresponding tax in accordance with the following:

I. The remuneration in question will be divided between 365 and the result will be multiplied by 30.4;

II. To the amount that is obtained under the previous fraction, the ordinary income will be added for the benefit of a subordinate personal service which the worker receives on a regular basis in the month in question and the result shall be followed by the procedure laid down in Article 96 of the Law;

III. The tax that is obtained according to the previous fraction will be reduced with the tax that would correspond to the income (a) the provision of a subordinate personal service to which that fraction refers, calculating the latter without considering the other remuneration referred to in this Article;

IV. The tax to be withheld will be the one that results from applying to the remuneration referred to in this article, without any deduction, the rate referred to in the next fraction, and

V. The rate referred to in the preceding fraction shall be calculated by dividing the Tax to be determined in terms of the fraction III of this Article between the the quantity resulting from the fraction I of that Article. The quotient will be multiplied by one hundred and the product will be expressed in percent.

Article 175. Persons who are required to hold retentions in accordance with Article 96 of the Law, when they pay based on the amount of work performed and not on working days, may choose to carry out the retention in accordance with the provisions laid down in that Article or in accordance with the following procedure:

I. Consider the number of days effectively worked to perform the given job;

II.       They will divide the amount of the salary between the number of days referred to the previous fraction and the result will be applied to the rate of article 96 of the Law calculated in days, that for this effect I publish in the Official Journal of the Federation the SAT, and

III.     The amount resulting from the previous fraction shall be multiplied by the number of days determined according to the fraction I of this article and the product shall be the tax to be retained.

Article 176. Persons who are required to hold retentions in accordance with Article 96 of the Act, when making payments that comprise a period of seven, ten or fifteen days, may choose to carry out the (a) withholding tax in accordance with that Article, or applying to all the revenue received in the period in question, the tariff referred to in Article 1 (2), calculated in weeks, tens or fortnightly, as appropriate, which for This effect is published in the Official Journal of the Federation of the SAT.

Article 177. Persons who are required to hold a withholding tax in accordance with Article 96 of the Law may choose to hold monthly the withholding tax in accordance with that Article. issue the respective tax voucher or in accordance with the following procedure:

I. Before making the first payment for the concepts referred to in Article 94 of the Law, corresponding to the calendar year for which the holds in terms of this article, shall determine the total amount of the amounts to be paid to the worker for the provision of a subordinate personal service in that year; and

II. The amount that is obtained according to the previous fraction will be divided between twelve and the amount so determined will be applied to the procedure established in Article 96 of the Law. The result obtained will be the Tax to retain.

When payments are made that comprise periods of seven, ten or fifteen days, they may calculate the retention in accordance with this Article, applying the procedure laid down in Article 176 of this Article. Regulation.

When any of the amounts on the basis of which the calculation referred to in the previous fractions were made, the tax to be withheld shall be recalculated.

Article 178. Persons who are required to hold retentions in terms of Article 96 of the Act, when they make payments for periods of two calendar months, and when the applicable rate For the second month of that period, it has been updated in accordance with the provisions of the last paragraph of Article 152 of the Law, for the calculation of the corresponding retention may apply the tariff that is in force at the beginning of the period for which the payment in question is made. In this case, such persons shall make the respective adjustment when calculating the tax in accordance with Article 96 of the Law, corresponding to the following payment to the person to whom they made the retention.

Article 179. For the purposes of Article 97, fifth paragraph of the Law, the retainer may compensate the balances in favor of a worker against the amounts withheld from another worker, provided that he or she complies with the with the following requirements:

I. For workers who provide their services to the same employer and are not required to make an annual declaration, and

II. That you count on the tax voucher that you will give the amount compensated to the worker with the balance in favor.

When the compensation of the balances in favour of a worker is only partially effected and the worker requests the corresponding return, the retainer must indicate the respective compensation in the Tax voucher referred to in Article 99, fraction III of the Act.

Article 180. For the purposes of the sixth paragraph of Article 97 of the Law, where it is not possible to compensate the balances in favour of a worker, it is sufficient that there is a balance in his favour and that the statement of the financial year has been submitted for the worker to request the return of the amounts not compensated, provided that the provisions of Article 22 of the Tax Code of the Federation and other applicable legal provisions are complied with.

To request the return referred to in the preceding paragraph, the worker's submission of the notice to the employer referred to in Article 97, paragraph (c) of the Law, is not a requirement.

Article 181. The document referred to in Article 97, paragraph (c) of the Law, shall be submitted by 31 December of the year for which the declaration is to be filed.

The retainers shall not make the calculation of the annual tax in respect of those workers who are obliged to submit annual declarations, in terms of Article 98, fraction III, points (a) and (c) of the Law, provided that they are presented by the in the respective period referred to in the preceding paragraph.

Article 182. Taxpayers who have ceased to provide subordinate personal services before 31 December of the year in question may not present the declaration referred to in Article 98, fraction III, (c) of the Law, where all of their perceptions come only from income earned by the provision in the country of a subordinate personal service, they do not exceed the amount referred to in Article 98, fraction III, point (e) of the Law, and do not derive from the provision of services to two or more employers in form simultaneous.

The provisions of the preceding paragraph are not applicable in the case of the income referred to in Article 94, fractions III and IV of the Law.

Article 183. Employers required to issue tax vouchers referred to in Article 99, fraction III of the Act, shall record in the same data all the data of the person who has provided services to them. (a) the original of the tax vouchers issued by other employers which the worker would have given him during the calendar year concerned, keeping copies of the latter.

CHAPTER II

From Revenue to Business and Professional Activities

Article 184. When in the provisions of Title IV, Chapter II of the Law, it is noted that certain articles of Title II of the Law are applicable, for the purposes of that Chapter the articles of this Chapter are also applicable. Regulation corresponding to the provisions referred to in Title II.

ONLY SECTION

Of Physical People with Business and Professional Activities

Article 185. Where income is obtained for the provision of professional services referred to in Title IV, Chapter II, Section I of the Law, related to a particular work, furniture or property, in which the provider the service does not provide the materials, and the payment is made according to the amount of work done and not of the working days, this will be able to opt, with the consent of the borrower, because the withholding of the tax in terms of Title IV, Chapter I of the Law, in which case the provisions of the Title IV, Chapter II, Section I of the Law. Where the above option is exercised, prior to the start of the work in question, the borrower must be notified in writing so that it in turn complies with the following:

I. Make the retention in accordance with the procedure laid down in Article 96 of the Act;

II. Calculate, where applicable, the annual tax in accordance with Article 97 of the Act, and

III. Provide the tax vouchers referred to in Article 99, fraction III of the Act, upon request by the service provider.

The service provider shall submit its annual statement by accumulating its revenue under Title IV, Chapter I of the Act, those obtained in accordance with this Article, except that in the calendar year in question it obtains only the latter revenue, which does not come at the same time as two or more borrowers or exceed the amount referred to in Article 98 (III) (e) of the Law and the borrower complies with the obligation indicated in section II of the this article.

The service provider shall request the tax voucher referred to in Article 99, fraction III of the Act and provide it to the borrower within the month following that in which the service is initiated or, in where appropriate, to the borrower who is to carry out the calculation of the definitive tax or to keep it when he submits his annual declaration. You will not apply for the tax voucher to the borrower who makes the annual tax calculation.

The option referred to in this Article may be exercised by each of the borrowers and considering all the income to be obtained in the calendar year of the borrower by way of benefit of professional services referred to in the first paragraph of this Article. Such an option shall be deemed to be exercised until as long as the taxpayer manifests in writing to the borrower concerned, that he shall pay the tax for the reference income in terms of Title IV, Chapter II, Section I of the Act.

Article 186. Taxpayers who receive income from those referred to in Article 100 of the Act, or are taxed in terms of Title IV, Chapter II, Section II of the Act, and who are of your room exclusively for the development of the activities of which the income is derived, or of the activities referred to in the first paragraph of Article 111, first paragraph of the Law, as appropriate, may deduct from such income the proportional proportion of the amount of the income paid by your house when has the corresponding tax voucher, or where the property is owned, the part of the deduction for investments corresponding to that property, as well as the proportional share of the tax, of the local contributions of the improvements, planning or cooperation for public works which fall on the said good. The proportional part in both cases will be determined considering the number of square meters of construction that the taxpayer will make to the realization of these activities, in relation to the total square meters of construction of the property.

Article 187. For the purposes of Article 101 (1) and (102), the third paragraph of the Law, the revenue shall be deemed to be actually received at the time of the prescription, in accordance with the law applicable to the legal act of the that the right of the creditor is derived, not being necessary the declaratory of provenance by the corresponding authority.

Article 188. For the purposes of Article 103, section III of the Law, so that taxpayers can deduct toll fees paid on roads that have identification systems automatic vehicle or electronic payment systems, shall cover the expenditure with the tax voucher and the corresponding complement of the automatic vehicle identification card or electronic payment systems.

Article 189. For the purposes of the second paragraph of Article 105, second paragraph of the Law, the deduction of the checks made by cheque may be made, even if more than four have elapsed months between the date on which the tax voucher has been issued and the date on which the cheque is actually charged, provided that both dates correspond to the same financial year.

When the check is made in the immediate financial year following the one to which the tax voucher has been issued, taxpayers may make the deduction in the financial year in which they are issued. copper, provided that between the date entered in the tax voucher and the date on which the cheque was actually charged, no more than four months have elapsed.

Article 190. When the income received in a sporadic manner referred to in Article 107 of the Law derives from payments made by a moral person, the taxpayer who makes the provisional payment to the (a) the retention made in accordance with Article 106, last paragraph of the Law, may be established against that article.

Article 191. For the purposes of Article 107 of the Act, when taxpayers have a local as a permanent establishment to provide professional services, the income from such services services shall not be considered sporadically obtained.

Article 192. Taxpayers individuals who receive income from performing business activities, to fulfill the obligation to formulate the state of financial position to which they are Article 110, section V of the Act, shall lift a total physical inventory of stocks in accordance with the provisions of Article 110 of this Regulation.

Article 193. Taxpayers may make the destruction or donation of goods that have lost their value for impairment or other causes not attributable to the taxpayer itself, in terms of Articles 107, 108 and 124 of this Regulation.

CHAPTER III

From Lease Revenue and in General for Granting the Use or Temporary Enjoyment Of Immovable Property

Article 194. Taxpayers who receive income from those listed in Title IV, Chapter III of the Act, may calculate the last interim payment considering instead of the income and the deductions from the corresponding period, those of the calendar year, applying the tariff of Article 152 of the Law and crediting the provisional payments made in the financial year, as well as the deductions.

Article 195. When in the calendar year the deductions referred to in Article 115 of the Law are higher than the income referred to in Title IV, Chapter III of the Law, the difference may be deducted from other income which the taxpayer is required to accumulate in the annual declaration for the same year, except for those referred to in Title IV, Chapters I and II of the Act.

Article 196. Taxpayers who choose to make the deduction referred to in the second paragraph of Article 115 of the Act shall do so for all the buildings for which they grant the use or enjoyment. temporary, including those in which they have the character of co-owners, at the latest on the date on which the first provisional declaration corresponding to the calendar year concerned is presented, and once it has been exercised it shall not be varied in the provisional payments of that year, the option being changed when the annual declaration of the financial year to which they correspond.

Article 197. Taxpayers upon making the interim payments referred to in Article 116 of the Act shall make the corresponding deductions in accordance with Article 115 of the Act. period for which the declaration is presented.

In the case of investments, taxpayers who earn income from the use or temporary enjoyment of real estate for a room may deduct from the income of the period, the fourth part of the deduction corresponding to the calendar year. In the case of taxpayers who obtain income from the grant of the use or temporary enjoyment of immovable property for use other than a room, they may deduct from the income of the period, the twelfth part of the deduction corresponding to the year calendar.

Where deductions are not made within the period to which they correspond, they may be carried out in the following periods of the same financial year or when the annual declaration is submitted.

In the event that revenue from the use or temporary enjoyment of real estate is lower than the period's deductions, taxpayers may consider the difference that may result. between both concepts, as deductible in the following periods, as long as those deductions correspond to the same calendar year.

Article 198. Taxpayers who only receive income for the purpose of granting the use or temporary enjoyment of buildings during the first calendar year in which they receive such income, shall be obliged to to submit the declarations referred to in Article 116 of the Law, starting from the period in which the income agreed or payable corresponding to it exceeds 10 general minimum wages in force in the Federal District the period in question and continue to make the provisional payments during the periods that are missing to end that calendar year, regardless of the amount of income that you perceive in these periods.

Article 199. The tax vouchers referred to in Article 118, fraction III of the Act shall meet the requirements laid down in Article 29-A of the Tax Code of the Federation. Such vouchers shall also indicate the actual account number of the building in question or, where appropriate, the identification details of the non-depreciable property ownership certificate.

Dealing with income derived from goods in co-ownership, it will be the common representative who issues the respective vouchers.

CHAPTER IV

From Revenue by Asset Disposal

Article 200. To calculate the gain and interim payments referred to in Articles 120 and 126 of the Act, respectively, in the case of income from the disposal of buildings whose date of Land acquisition does not match the date of construction will be the following:

I. Of the total amount of the operation, the disposal price shall be separated from both the land and the construction;

II. The gain relative to the land and the construction, calculated in accordance with Article 121 of the Law, will be obtained separately. In the case of deductions which cannot be identified if they were carried out by the land or by the construction, they shall be considered to be made in relation to both concepts in the proportion which corresponds to them in accordance with the disposal price;

III. Earnings obtained under the preceding fraction shall be divided between the number of years elapsed, without exceeding twenty, between the date of the acquisition and construction, respectively, and the disposal; the sum of both results shall be the part of the profit which shall be accumulated to the other income obtained in the calendar year concerned; and

IV. Interim payment will be calculated as follows:

a) The amount of the cumulative gain under section III of this article will be applied to the rate of Article 152 of the Law and the result split between such cumulative gain;

b) The ratio that is obtained under point (a) of this fraction shall be multiplied by the amount of the cumulative gain corresponding to the land and the construction, respectively; each result shall be multiplied by the number of years corresponding, in the case of land or construction, and

c) The sum of the results obtained based on the preceding paragraph, shall be the amount of the interim payment to be entered.

Article 201. Dealing with the disposal of buildings whose domain belongs to several natural persons, each co-owner shall determine the gain under Title IV, Chapter IV of the Law; to each proportion of the resulting gain for each co-owner shall be applied to the provisions of Article 120 of the Law.

In the event that the deductions that correspond to each co-owner cannot be identified, they will be made in proportion to the co-ownership rights.

The provisions of the first paragraph of this article shall apply to the disposal of buildings by the representative of the succession with the consent of the heirs or legatees, considering the the proportion that corresponds to each of them in the succession.

Article 202. For the purposes of Article 120, first paragraph, section III, point (b) of the Act, natural persons who have not obtained cumulative income in any of the four financial years prior to that in which the disposal is carried out, they may determine the fee in terms of the second paragraph of Article 120 of the Law in respect of the exercises in which they did not obtain income.

Article 203. For the purposes of the last paragraph of Article 120 of the Law, when the payment is agreed upon in particionalities, the following shall proceed as follows:

I. The gain obtained in the disposal shall be determined and the provisional payment shall be calculated, applying the rate of Article 152 of the Law to the part of the cumulative gain;

II. The portion of the cumulative gain must be accumulated in the calendar year in which the disposal is carried out, irrespective of the income that is perceive by it in that calendar year;

III. For the non-cumulative gain portion, tax shall be paid in accordance with the last paragraph of Article 120, and

IV. The taxpayer will guarantee the tax interest. The guarantee shall be equal to the difference between the provisional payment which in terms of Article 126 of the Law would correspond and the provisional payment made in terms of the fraction I of this article, plus any surcharges for one year. Where the time-limits are entered in public deed, the public purse must submit the security referred to in conjunction with the interim payment declaration.

Before the expiration of the one-year term from the date of the disposal, the taxpayer shall renew the guarantee for the amount to be covered by the tax that is caused on the part of the the non-cumulative gain, plus any surcharges that are caused for another year. The renewal of the security referred to in this paragraph shall be carried out every year until the payment of the tax due and, in the event of failure to do so, the credit shall be payable upon the expiry of the non-renewed guarantee.

Article 204. For the purposes of Article 121 of the Law, in the case of the disposal of goods acquired by prescription, the cost shall be determined in accordance with the guarantee which has been used as a basis for the payment of the Taxes on the occasion of the acquisition, decreased by the deductions mentioned in article 131 of the Law. If, on the date on which it was acquired, no provision was made for the performance of an endorsement, one shall be made at the time the prescription was completed, irrespective of the date of the judgment declaring it. Where the date on which the acquisition of the prescription is not used, it shall be taken as such when the application is filed.

The case in which the prescription for purging vices in the cases of Article 216, second paragraph of this Regulation, is excluded from this provision is excluded from this provision.

Article 205. For the purposes of Article 121, fraction II of the Law, when the enajenante cannot verify the cost of investments made in buildings, improvements and extensions of the building, consider how it cost the value that is contained in the completion notice. Where such notice specifies the proportion of the value of the investments made in buildings, improvements and extensions of the building which corresponds to the land and the construction, the taxpayer shall only consider as cost, the value that corresponds to the build.

The tax authorities will be able to order, practice or take into account the investment of the aforementioned concepts, referring to the date on which the constructions, improvements and extensions of the The building is finished. Where the value of the value is less than 10% of the amount that is contained in the termination notice, the amount of the guarantee shall be considered as the cost of the investments.

When, for any reason, taxpayers cannot check the cost of investments in buildings, improvements and extensions made in a building, they will be able to consider the cost of such investments. 80% of the value of the constructions that the guarantor reports that the effect is practiced, referring to the date on which the same investments were finished, taking into consideration the antiquity that the cited avaluo reporte.

Article 206. The deduction of the loss referred to in the last paragraph of Article 121 of the Law, in the case of shares and social parts shall be carried out in accordance with Article 28, fraction XVII of the Law.

Article 207. When the taxpayer decreases the portion of the loss referred to in Article 122, fraction I of the Act, of the other income, except for the income referred to in Title IV, Chapters I and II of the Law, which must be accumulated in the annual declaration corresponding to the same year in which the loss in question is suffered, must do so after making, where appropriate, the deductions corresponding to Title IV, Chapter III of the Law.

Article 208. For the purposes of Articles 123 and 124, the penultimate paragraph of the Act, acquisition cost shall be considered:

I. Dealing with goods acquired in raffle or drawing before 1 January 1981, the one that has served for the purposes of the federal tax on lotteries, raffles, Draws and games allowed. In the case of goods acquired in raffle or drawing from the date mentioned above, the one who has served for the purposes of the tax. If, in order to determine the basis of the above taxes, it is practical, it will serve as a cost of the acquisition date, and

II. Dealing with goods acquired by donation made by the Federation, federal entities, municipalities or decentralized organizations, the cost of the acquisition that he has had for the donor. If the cost that the good had for the donor could not be determined, 80% of the value of the value of the benefit used for the good in question will be considered as cost of acquisition of the donor.

Article 209. For the purposes of Article 124, fraction I of the Act, where it cannot be separated from the proven cost of acquisition, the part that corresponds to the land and the part that relates to the construction, the taxpayer may consider the proportion which has been given in the present case to the date of the acquisition of the good in question, or the proportions appearing in the cadastral values corresponding to the date of the acquisition may be considered. date of acquisition.

Article 210. For the purposes of the third paragraph of Article 124 of the Act, the acquisition cost shall not be reduced according to the following years in respect of the following goods:

I. Works of art;

II. Cars whose model year age is 25 or more years to the date of the disposal, and

III. Precious metals and stones, pearls and jewelry made with any of the aforementioned goods, provided that such metals, stones and Pearls represent more than 50% of the value of the raw materials incorporated.

Dealing with goods other than those mentioned in previous fractions, taxpayers may not decrease the cost of acquisition according to the years passed, only by prior authorization. of the tax authority.

Article 211. For the purposes of Article 124, the penultimate paragraph of the Law, in the case of buildings that have been acquired by inheritance, legacy or donation, on which an ejidatary has assumed the full domain in terms of Article 82 of the Agrarian Law, the following may be considered:

I. As a cost of acquiring such property, the value of the value of the persons referred to in Article 3 of the Tax Code of the the Federation, referred to the date of issue of the title of property by the National Agrarian Registry, and

II. As the date of acquisition of the property, the date of issue of the title of property by the National Agrarian Registry.

Article 212. For the purposes of article 126, third paragraph of the Law, notaries, brokers, judges, and other fedarios who have notarial functions by law, are relieved of the the obligation to carry out the calculation and integer of the tax referred to in that Article, where the disposal of buildings is carried out by natural persons engaged in business activities, the latter declaring that the property is part of the asset of the company and display sealed copy or copy of the electronic acknowledgement with stamp digital of the declaration corresponding to the last calendar year for the payment of the tax; in the case of the first calendar year must be submitted a copy of the record of registration in the federal register of taxpayers or, in its defect, of the application for registration in the said registration or, of the tax identification card or, single registration in the federal register of taxpayers.

When the enajenations referred to in the preceding paragraph are made by taxpayers who are taxed in terms of Title IV, Chapter II, Section II of the Law, notaries, brokers, judges and others Legal provisions that have notarial functions, shall carry out the calculation and integer of the Tax in terms of article 126 of the Law.

Article 213. Natural persons who obtain income from the disposal of immovable property by judicial or fiduciary award, for the purposes of Article 14, fraction II of the Fiscal Code of the Federation, they shall consider that the disposal is carried out at the time when the auction of the good is concluded, and must, if necessary, make the provisional payment in terms of the third paragraph of article 126 of the Law.

Also, natural persons who obtain income from the acquisition of real estate by judicial or fiduciary adjudication, for the purposes of Article 130, last paragraph of the Law, shall consider as entered the difference between the price of the auction and the price charged on the date on which the auction was completed and, where appropriate, the provisional payment corresponding to the second paragraph of Article 132 of the Law.

Article 214. For the purposes of Articles 126, third paragraph, 127, third paragraph, and 160, third paragraph of the Law, notaries, brokers, judges and other fedarios who have legal provisions notarial functions, they shall calculate and, where appropriate, find out the tax corresponding to those provisions in accordance with the aforementioned legal provisions, even in the case of enajenations of immovable property entered in public the signature of the deed or minuta had been made by a judge in rebelling of the enajenante.

Article 215. For the purposes of the fourth paragraph of Article 126 of the Law, in the case of the disposal of shares, the acquirer may make a deduction of less than 20% of the total the operation, provided that the relative operation by public accountant is established in terms of the Federation's Fiscal Code and its Regulation, and the following requirements are met:

I. Submit the notice to rule on the disposal, subscribed by the taxpayer and by the public accountant who will make the corresponding opinion, to more take the day ten of the immediate calendar month after the date of the disposal;

II. To present the opinion through the means indicated in the general rules that the SAT will have to effect, within thirty days of the one in which the tax declaration was submitted or must be submitted and include at least the following reports:

a) Opinion of the public accountant, which must be registered with the SAT in terms of Article 52, fraction I of the Fiscal Code of the Federation;

b) Determination of the result obtained in the disposal, indicating for each issuing company the price of the shares, their average cost per share and the partial result obtained in the operation;

c) Average cost per share analysis, pointing to each one, the following data:

1. Trying to determine the proven cost of acquisition updated: Date of acquisition, number of shares, nominal value, proven cost of acquisition and factor of update as appropriate.

In the case of actions for which the average cost per share would have already been calculated: Average cost per share determined in accordance with the calculation made in the immediate disposal before and the date on which it was made, provided that such operation has in turn been ruled in compliance with the requirements referred to in this Article, as well as the date and the tax authority to which it was delivered that opinion;

2. Dealing with the difference in net tax income account balances to the date of acquisition and the date of disposal: Balance the acquisition of the shares, the updating factor applied, the determination of the balance of the net tax profit account at the date of acquisition and disposal of the shares. For these purposes, the balance of the reference account shall be considered in the ratio that corresponds to the reference account for the shares acquired on the same date;

3. Determination of tax losses to be deducted, reimbursements paid, and the difference referred to in the fifth paragraph of Article 77 of the Law, assigned in the proportion of those concepts to the enajenante, considering the period from the month of the acquisition of the shares and up to the date of disposal, stating:

i. Dealing with the pending tax losses to decrease to the date of the divestiture of the shares: The analysis per year and factors of update applied to each of the outstanding losses, as well as the period to which it corresponds;

ii. Dealing with paid refunds: The update factors applied, as well as the period to which they correspond, and

iii. Dealing with the difference referred to in the fifth paragraph of Article 77 of the Law: The updating factors applied, as well as the period to which correspond, and

4. Dealing with the tax losses obtained by the broadcaster before the date on which the enajenante acquired the shares: The analysis of the losses decreased during the period of tenure of the enajenante, in the proportion that corresponds to them according to their shareholding;

d) Original adjusted original Monto; total number of shares that the same broadcaster has to the date of the disposal; number of shares Other than the amount of the amount obtained by the transaction and the profit or loss obtained by the transaction.

e) Tax calculation by the taxpayer, which will be determined by applying to the amount resulting from dividing the total of the gain between the number of years between the date of acquisition and the date of disposal, without exceeding 20 years, the tariff calculated in terms of the second paragraph of Article 126 of the Law, and multiplying the result obtained by the number of years previously mentioned;

III. The text of the opinion on the disposal of shares drawn up by a public accountant registered in the SAT in terms of Article 52, fraction I of the Tax Code of the Federation, shall contain:

a) The statement that I examine the determination of the average cost per share of the listed shares and the corresponding tax return and whether both procedures were carried out in terms of the Law and this Regulation.

In the event that the tax withheld from the enajenante is less than that which would be determined to apply to the profit in the disposal of shares the maximum rate of the Article 96 of the Law, the laener must calculate the tax on that profit by making the corresponding integer in the declaration of provisional payment which he must present, if any, for his other income, accumulating the same that revenue, in the month in which the respective opinion is delivered, by pointing out in the date on which the payment was made. In this case, the enajenante may prove against the tax that is in charge of the amount that has been withheld in accordance with this article;

b) Name of the enajenant;

c) The name of the acquirer;

d) The name of the action-issuing society;

e) Date of the disposal of the actions, and

f) Mention specifically of the scope of the performed work consisting of the verification of:

1. The age in the holding of the actions;

2. The means through which you make sure the cost of acquiring the shares;

3. The determination of the net tax utility account balances to the acquisition date and the disposal date, of the shares, based on the data contained in the constances to be issued by the issuing companies, and

4. Distributed earnings or dividends that correspond per share, by reviewing the respective shareholders ' meeting minutes, as well as the profits or dividends received by the company;

IV. Based on the documents referred to in this article and the results obtained, the registered public accountant shall issue the opinion indicating the gain or loss resulting in the disposal, the corresponding tax, as well as its date of payment and which is not with professional impediment to issue it;

V. In the event of non-compliance with the tax provisions, the registered public accountant must clearly state what it consists of and quantify its effect on the operation, and

VI. The opinion shall be formulated in accordance with the provisions of the Federation's Fiscal Code Regulation and other applicable provisions on accounting.

The provisions of this article will also apply when the acquirer of the shares is not resident in the country or is resident abroad without permanent establishment in Mexico, in which case the A minor interim payment may be made, provided that the relative operation by registered public accountant is established and the requirements laid down in this Article are met.

The acquirer may not carry out the withholding tax referred to in the fourth paragraph of Article 126 of the Act, or make a minor, in the case of shares issued by the moral persons referred to in the Article 79 of the Law and provided that the moral person concerned gives evidence in which the gain or loss resulting from the disposal is determined in terms of this Article, without the need for an opinion to be made by a public accountant registered. The provisions of this paragraph shall not apply for operations exceeding the amount laid down in the fifth paragraph of Article 126 of the Law.

CHAPTER V

From Revenue by Asset Acquisition

Article 216. Dealing with prescription acquisitions, the value of the goods shall be determined by reference to the date on which the goods were consummated, regardless of the date of the statement that declares it. In the event that the date on which the acquisition of the acquisition is not possible is determined, it shall be taken as such in which the application was filed.

In cases where the positive prescription for purging vices of the acts by means of which goods were acquired, the income thus perceived will not be taxed, as long as there was paid the corresponding tax for such acts.

Article 217. In all cases of the disposal of immovable property entered in public deed in which the acquirers are natural or moral persons referred to in Title III of the Law, except of which Article 86, fourth, fifth and sixth of the Act, in which the value of the value of the value exceeds by more than 10% the amount of the consideration agreed by the transaction concerned, the notaries, brokers, judges and other fedatarios who have notarial functions by law, when they raise public writing the contract in which the disposal consists, shall calculate in terms of Article 132 of the Act, the provisional payment corresponding to the acquirer, applying 20% on the part of the value of the value of the value of the contract in excess of that of the agreed consideration.

The above paragraph will not apply when:

I. The disposal is carried out through a housing promotion program carried out by the Federation, the entities federative and decentralised bodies;

II. It is a matter of raising private contracts for the sale of real estate or of holding in public deed the final contract in compliance with a contract of purchase and sale, provided that the following is met:

a) That the contract of promise of sale would have been concluded before the public purse;

(b) That in the case of private contracts for the promise of purchase and sale of real estate, they would have been timbled for tax and registered within six months of the day of its conclusion to the tax authorities where the property is located in order to be atoned for by the buyer or the acquirer of the receivables local contributions which correspond to that building, or would have paid the local real estate acquisition tax for that contract, and

c) Where appropriate, the value of the property that was considered for purposes of registering the private contract of promise or sale to the local authorities, or to pay the local property purchase tax corresponding to that contract, do not exceed by more than 10%, at the disposal price without considering the amount of interest as part of the that price, and

III. When the acquirer in the contract that is raised to public deed is a person other than the person who acquired or had the right to acquire under a private contract of promise of sale or purchase, must be fulfilled with the provisions of the previous fraction and credit, in addition to the payment of the tax for the sale of goods, for the disposals of rights which would have been agreed by the immovable property concerned, or, as such, Article 126, third paragraph of the Law, has been declared in terms of the operations.

In case of compliance with the provisions of the previous fractions, the public funds will cease to calculate the tax for the purchase of goods, and they will point out in their own writing, the reasons for which did not do such calculation.

For the purposes of this article, when taxpayers are not required to practice an endorsement in accordance with other legal provisions, the value of the cadastral value shall be considered as the value.

Article 218. When in a calendar year the deductions provided for in Article 131 of the Law are higher than the income referred to in Title IV, Chapter V of the Law, the difference may be be deducted from the other income which the taxpayer is required to accumulate in the annual declaration for the same year, except for the income referred to in Title IV, Chapters I and II of the Act, after making, where applicable, deductions Article 115 of the Law and the part of the loss that corresponds in terms of the article 122, fraction I of the Law.

Article 219. Dealing with the conjugal or co-ownership company in which its members do not exercise the option referred to in Article 142 of this Regulation, the calculation of the annual tax, as well as the provisional payment referred to in Articles 131 and 132 of the Law, respectively, shall be made by each of the spouses or co-owners, on the part of the revenue corresponding to it. In addition, in the calculation of the annual tax, the deductions relating to the revenue from the purchase of goods shall be carried out in proportion.

CHAPTER VI

From Income to Interest

Article 220. The investment funds in debt instruments shall calculate the daily, net of expense, nominal accrued interest of their natural persons, as follows:

I. Stop daily and separately:

(a) The nominal interest accrued in favour of the investment fund in question, corresponding to the debt instruments that are taxed for natural persons in accordance with the Law, and

(b) The nominal interest accrued in favour of the investment fund concerned by the debt instruments that are exempt for natural persons.

Accrued interest shall include, both those charged by the investment fund, and the variation in the daily valuation of such instruments, which have not been included as an accrued interest of prior days;

II. Administrative expenses that are deductible under the Law will be distributed among the income mentioned in the previous fraction, according to the next:

a) They will divide the value of the portfolio of taxed debt instruments for individuals between the value of the total portfolio;

b) They will divide the value of the portfolio of exempt debt instruments for natural persons between the value of the total portfolio, and

c) The results of the incites (a) and (b) of this fraction, shall be multiplied by the amount of the daily deductible administrative costs of the total portfolio to obtain the share of these items to be awarded to the operation of each type of instrument.

For the purposes of this fraction the values referred to in points (a) and (b) shall be valued at the end of each day, and

III.     In order to obtain the daily nominal revenue, net of expenditure, the investment fund shall subtract from each of the two types of income referred to in the first subparagraph (a) and (b) of this Article, the part of the administrative expenditure which corresponds to them, calculated in accordance with Section II (c) of this Article.

Article 221. Taxpayers individuals for the purposes of determining the duty of the exercise, instead of applying the provisions of Title IV, Chapter VI of the Act, may apply the provisions of the in Title IV, Chapter IX of the Law, by the revenue which during the financial year in question has been obtained by interest from:

I. Deposits made abroad;

II.       Loans or loans granted to residents abroad, and

III.     Loans or loans granted to residents in Mexico.

Dealing with interest from deposits, loans or loans referred to in fractions I and II of this Article, when the annual adjustment for deductible inflation referred to in the Article 44 of the Act, whichever is higher than the nominal interest accrued, as appropriate, the result shall be deemed to be lost. The loss referred to in this paragraph may be reduced in the financial year in which it occurs or in the four subsequent years, in accordance with Article 143 of the Law. Taxpayers who exercise this option will not be able to change it in the future.

Article 222. For the purposes of Articles 88 and 134 of the Act, investment funds in debt or equity instruments, as appropriate, shall calculate the cumulative yield of their shareholders, in the tax year concerned, on the basis of a daily allowance per shareholder of the taxable income earned on a daily basis in favour of the fund, net of expenditure. For these purposes, Articles 220, 223, 231 and 232 of this Regulation shall apply.

Article 223. For the purposes of Article 89, section I of the Act, investment funds in debt instruments or equity instruments, as appropriate, shall determine the nominal interest to be paid by the inform its shareholders of natural persons, in accordance with the following:

I. Will divide the total of the daily nominal interest accrued in favour of the investment funds, calculated in accordance with Article 220, fraction III of the This Regulation shall include the number of shares owned by its shareholders. These interests shall be net of expenditure and shall be calculated at the end of each day;

II.       Calculate the amount of the daily nominal interest of each individual shareholder, multiplying the result to which the previous fraction refers, by the number of shares held by each individual shareholder at the end of each day, and

III. To calculate the nominal interest of the financial year for each individual shareholder, the investment funds shall add or subtract, as corresponds to the daily nominal interest accrued in favour of each of the shareholders referred to, calculated in accordance with section II of this Article, corresponding to each of the days of the financial year in which the shareholder has had shares of the investment fund concerned.

Article 224. For the purposes of Article 133 of the Act, insurance institutions, instead of making the retention in the terms of that provision, may make it by applying a rate of 20% on the actual interests.

Article 225. For the purposes of Article 133, last paragraph of the Act, the specialized investment companies of retirement funds will calculate for each of their investors, the real interest cumulative from the sub-account of voluntary contributions referred to in the Retirement Savings Systems Act, as follows:

I. Stop daily and separately:

a) The nominal interest accrued in your favor, corresponding to debt instruments that are taxed for your investors;

b) The nominal interest accrued in your favor, for debt instruments that are exempt for your investors, and

c) The gain from the disposal of your stock portfolio and the variation in the valuation of that portfolio, at the end of each day.

Accrued interest shall include both those charged by the company and the variation in the daily valuation of the debt instruments, which have not been included as accrued interest from previous days;

II. Companies will determine the nominal interest for each of their investors according to the following:

a) The amount of the daily nominal interest earned for each of your investors will be calculated by multiplying the sum of the interest (a) the daily interest in the company, calculated in accordance with section I, points (a) and (b) of this Article, for the daily participation of each of its investors in that company

and

b) To calculate the nominal interest of the financial year for each investor, the companies shall, as appropriate, subtract or subtract interest (a) the nominal amount of the total amount of the total amount of the total amount of the financial year of the financial year in which the amount of the financial year has been paid. in question, and

III. To calculate the cumulative real interest of your investors, the companies referred to in this article will be as follows:

a) Rshall be of the daily accrued nominal interest corresponding to the debt instruments that are taxed, calculated in accordance with the fraction I, (a) of this Article, the amount resulting from multiplying the value at the end of each day of the portfolio of taxed debt instruments, by the factor to be obtained in accordance with Article 227 of this Regulation. The result will be the daily cumulative interest of investors;

b) The daily cumulative real interest of each of its investors will be obtained by multiplying the result obtained according to the previous paragraph, by the participation in that partnership has each of its investors at the end of each day, and

(c) To determine the cumulative real interest of the financial year for each investor, the companies shall either add or subtract, as appropriate, the the daily cumulative real interest in favour of each investor, corresponding to each of the days of the financial year in which the investor has invested in the company concerned.

Article 226. For the purposes of Article 134 of the Law, in the case of contracts concluded by two or more persons with members of the financial system, they shall specify in the text of the document to the effect they issue, who will be the person or persons who will receive the returns.

Taxpayers who engage with such institutions will, in turn, have an obligation to tell them who or who will receive the returns.

When the person or persons who receive the returns or the designations are not required to be wrong or alternative, the income shall be understood to correspond to the holder and all the co-holders in the same proportion, unless proof to the contrary, even if on the record that the member of the financial system is issued, the income shall not be separated from the holder or the co-owner. The provisions of this paragraph shall apply without prejudice to the provisions of Article 142 of this Regulation.

Article 227. For the purposes of the third paragraph of Article 134 of the Law, the institutions that make up the financial system shall determine the factor applicable in proportion to the number of days concerned. to the investment that generates the interest, as follows:

I. The daily estimate of the National Consumer Price Index on the last day of the investment or the financial year, as appropriate, shall be divided between the daily estimate of the above immediate day's index before the first day of the investment or the financial year, the most recent. The daily estimates of the National Consumer Price Index to which this fraction refers shall be calculated in accordance with Article 233 of this Regulation;

II. The drive will be subtracted to the result that is obtained according to the previous fraction, and

III.     The result obtained according to the preceding fraction shall be the factor referred to in the first paragraph of this article, which shall be calculated up to the hundredth of the nth.

Article 228. The credit institutions or the exchange houses that intervene in the disposal of the securities referred to in Article 8 of the Law shall carry out the withholding of the tax. Article 135 of the Law, in which case, those who pay the income shall not be required to carry out the withholding tax.

The financial intermediaries referred to in the preceding paragraph shall not be required to carry out the withholding tax referred to above, where the securities referred to are deposited with a credit institution or a house of stock exchange, other than that which intervened in its acquisition or in an institution for the deposit of securities referred to in the Law of the Market of Securities, for its custody and administration, provided that these institutions or houses carry out the Withholding tax on revenue arising from such securities, in which case, who pay the income shall not be required to hold the withholding.

The retention referred to in the preceding paragraph shall be made on the basis of the necessary information to be provided, at the time of transfer of the securities, the credit institutions, the exchange houses or the institutions for the deposit of securities referred to in the Securities Market Act, which have intervened in their acquisition or transfer.

Information required to hold the hold, as described in the preceding paragraph:

I. The date of acquisition of the titles;

II. The portfolio, if any, assigned to the transaction, for each acquisition, by the institution for the securities deposit;

III. The number of the customer's account at the credit institution or brokerage that will provide the custody and administration of the securities;

IV. The amount of the operation in national currency and the number of titles;

V. The expiration date of the transferred titles;

VI. The issuer of the titles, and

VII. The serial number and coupon.

People who provide the necessary information in terms of this article will not be required to withhold the corresponding tax, as long as they are transmitted to the time of the transfer of the titles for safekeeping and administration.

In the case that a credit institution or an exchange house does not intervene in the acquisition of the securities referred to in Article 8 of the Law, the launder of the securities shall accrue to its other institutions. revenue the gain obtained.

Credit institutions and exchange houses that conduct transactions with the securities referred to in Article 8 of the Act shall carry out the corresponding withholding tax in accordance with the tax provisions, for prizes to be paid. No such withholding shall be made when the reporter is a credit institution or the country's stock exchange.

In cases where the disposal of the securities referred to in the first paragraph of this Article takes place within a period other than the annual period, the retention may be calculated by applying the purchase price. of the title in question, the factor resulting from multiplying the number of days between the date of acquisition and the date of its disposal or redemption, by the ratio resulting from dividing the applicable tax rate between 365. This ratio will be calculated to the millionth.

The provisions of this article apply in accordance with the provisions of Article 26 of the Fiscal Code of the Federation.

Article 229. For the purposes of Articles 54 and 135 of the Law, the amount of the retention to be made by the financial intermediaries shall not exceed the amount of interest paid. The above shall also apply to the funds of administration in charge of the insurance institutions.

Article 230. For the purposes of Article 135 of the Law, the withholding of the interest tax shall not be made to pay residents in Mexico who come from the collection of establishments located abroad of credit institutions in the country, provided that such institutions inform the relevant tax authority about the interest paid during the financial year to each of the taxpayers, identifying them by their key of the federal taxpayer registry moral and the unique key of population registration in the case of natural persons.

Article 231. For the purposes of Article 140 of the Act, equity investment funds that in the fiscal year in question receive dividends for their equity portfolio shall calculate the amount of the dividend that corresponds to its shareholders, according to its investment, according to the following:

I. will calculate dividends per share, dividing the dividends received on the day in question, among the number of its shares outstanding at the end of the day of that day;

II. Will terminate dividends by shareholder, multiplying the result obtained under the I fraction of this article, by the number of shares held the shareholder at the end of the day in question, and

III. will calculate the total dividends in the year in favor of each shareholder, adding the dividends per shareholder, calculated according to the fraction prior to each of the days of the financial year in which the shareholder has held shares in the company in question.

The provisions of the first paragraph of this article shall also apply to calculate the amount of the dividend that corresponds to the shareholders ' moral persons.

Those investment funds that have received dividends and provide them with information about the same to their shareholders in accordance with fractions I, II and III of this Article, determine the amount of the cumulative dividends and the accreditable tax for each individual shareholder, applying the procedure laid down in the first paragraph of Article 140 of the Law, in the proportion corresponding to each of the its shareholders natural persons. Such information shall be recorded in the constancy referred to in that provision.

Article 232. To calculate the cumulative real interest of its shareholders, the investment funds in debt instruments or equity instruments, as appropriate, will be at the same time. next:

I. Rshall be of the net daily accrual interest of expenses corresponding to the debt instruments that are taxed, calculated according to the Article 220 of this Regulation, the amount resulting from multiplying the value at the end of each day of the portfolio of taxed debt instruments, in the part corresponding to its shareholders ' natural persons, by the factor to be obtained by agreement with Article 227 of this Regulation;

II. The daily cumulative real interest of individuals per share will be obtained by dividing the result obtained according to the previous fraction, between the number of shares in circulation at the end of each day of the investment fund concerned, in the part corresponding to its shareholders, natural persons;

III. The daily cumulative real interest corresponding to each natural person shall be calculated by multiplying the result obtained according to the fraction previous by the number of shares held by each individual shareholder at the end of each day, and

IV. To determine the cumulative real interest of the financial year for each individual shareholder, the investment funds shall add or subtract, as appropriate, the daily cumulative real interest in favour of each individual shareholder, corresponding to each of the days of the financial year in which the shareholder has held shares in the fund.

Article 233. To determine the daily estimate of the National Consumer Price Index referred to in Article 227 of this Regulation, the following shall be:

I. The National Consumer Price Index for the month in question will be divided, between the same index corresponding to the previous immediate month;

II. The unit shall be divided between the total number of days corresponding to the month in question. The ratio that will result will be the exponent that will be used in fraction III of this article;

III.     The daily adjustment factor shall be determined by raising the result obtained in accordance with section I of this article, to the exponent referred to in section II of that article, and

IV.      For the calculation of the daily estimate of the National Consumer Price Index on the first day of the month in question, the National Consumer Price Index shall be multiplied by the immediate month preceding the month in question. the daily adjustment factor calculated in accordance with section III of this Article.

To determine the daily estimate of the National Consumer Price Index for the subsequent days of the month in question, the daily estimate of the corresponding index corresponding to the day shall be multiplied. the immediate preceding the day in question, by the daily adjustment factor referred to in this Article.

For the purposes of this article, the daily estimate of the National Consumer Price Index and the ratios referred to by the National Consumer Price Index shall be calculated up to the hundredth of the year.

CHAPTER VII

From Awards Revenue

Article 234. For the withholding of the Tax referred to in the penultimate paragraph of Article 138 of the Law, the moral persons who are taxed in terms of Title II of the Law shall be required to display stamped copy or copy of the electronic acknowledgement with digital stamp of the last statement of the financial year presented for the payment of the tax. In the case of the first financial year or non-profit-making moral persons referred to in Article 86, fourth, fifth and sixth paragraphs of the Act, a copy of the application for registration in the federal taxpayer register shall be submitted.

Article 235. For the purposes of Article 139 of the Law, those who give prizes resulting from the celebration of lotteries, raffles, raffles, betting games and contests of all kinds may not issue the Tax proof referred to in section I of the required precept, when the individual amount of the prize does not exceed the amount of $10,000.00 and provided that the persons to whom the payments are made do not apply for such a tax voucher.

In cases where the tax voucher is applied for, the person who makes the award payment shall request, copy of the official identification, as well as the key of the federal taxpayer or the single-key population record of the person who obtained such a prize.

CHAPTER VIII

From the Revenue Others Obtaining Physical Persons

Article 236. The income referred to in Title IV, Chapter IX of the Law, collected in co-ownership or spousal society, shall correspond to each natural person in the proportion to which he is entitled.

In such cases, the interim payments referred to in Article 145 of the Law and the filing of the declarations shall be made by each individual for the part of the revenue that corresponds to it.

Article 237. For the purposes of Articles 106, last paragraph, 116, last paragraph, and 145, third paragraph of the Act, taxpayers may make the tax credit that would have been retained in the terms of those articles, against the provisional payments to be made, without it being necessary to accompany the statements of those payments and the respective tax vouchers. The tax vouchers may be issued annually and shall contain the total of the deductions made during the preceding calendar year, in this case, at the latest in January of the following year the retainer shall be issued such tax voucher for each type of income from the provisions of Title IV, Chapters II, III and IX of the Act.

Article 238. Insurance institutions that pay benefits from life insurance contracts whose premium would have been paid directly by the insured's employer or by interposa Person shall not hold the retention provided for in the first paragraph of Article 142 (XVI) of the Law, where the payment is made directly to the insured person or to his spouse, to the person with whom he has lived in concubinage, to his or her ascendants or descendants in a straight line, having been designated as beneficiaries by the insured. If a part of the benefits arising from life insurance is paid to natural or moral persons other than the insured person or to his or her beneficiaries referred to above, the insurance institution shall carry out the retention provided for in the Cited legal provision.

Article 239. Natural persons who obtain interest income and exchange rate income generated by deposits or investments made in foreign resident institutions that make up the financial system, may choose to calculate the cumulative amount of such income in accordance with Article 143 of the Law, or, applying to the amount of the deposit or investment at the beginning of the financial year, the factor calculated by the SAT for this purpose.

The SAT shall publish in the Official Journal of the Federation at the latest in the month of February of each year following the year corresponding, the accumulation factor referred to in the preceding paragraph. To calculate that factor, the SAT will consider the increase in the National Consumer Price Index, the estimated average yield for foreign investments and deposits, and the expected change in earnings per year. the tax is calculated.

Article 240. Natural persons who obtain income from financial operations derived from the exchange rate or currency, to the certificates of the Federation's Treasury, or (a) at the rate of interbank balancing interest, shall be within the meaning of Article 146 of the Law as regards the applicable withholding taxes and the periodicity of the declarations of such income, irrespective of the Articles 144 and 145 of the Law.

CHAPTER IX

Of The Deductions Requirements

Article 241. For the purposes of Article 142, section XVIII of the Law, the retirement fund managers shall keep at the disposal of the SAT the data of the contributors they made withdrawals from the sub-account of voluntary contributions found in the cases referred to in that fraction.

Retirement fund managers making payments for voluntary contributions withdrawals from the sub-account of voluntary contributions referred to in Articles 74 or 74 -Bis, as corresponds to the Savings Systems Act for the Retreat, they will be as follows:

I. Dealing with taxpayers in the form of voluntary contributions provided by the administrator of funds for the withdrawal, manifest that they will make the deduction of such contributions in terms of article 151, fraction V of the Law, the administrator in question, must make the deposit of the resources contributed by the taxpayer in the sub-account of voluntary contributions referred to in the Articles 74 or 74 -Bis, as applicable, of the Savings Systems Act for Retirement.

Where the taxpayers referred to in the preceding paragraph are located in the cases referred to in Article 142, XVIII of the Law, the administrator in question, must carry out the retention provided for in the third paragraph of article 145 of the Law;

II. In the case of taxpayers, in the form of voluntary contributions deposit provided by the administrator of funds for the withdrawal, manifest that they will not make the deduction referred to in Article 151, fraction V of the Law, that administrator must make the deposit of the resources contributed in a sub-account that receives voluntary contributions other than those referred to in the preceding fraction, and

III. When the retirement fund manager does not have any of the taxpayer's rallies to which she is refer to fractions I and II of this Article, the administrator shall make the deposit of contributions to the sub-account of voluntary contributions as referred to in section I of this Article.

When the taxpayer makes the transfer of the contributions and returns of the sub-account of voluntary contributions referred to in the section I of this article, to the sub-account of contributions voluntary referred to in Part II of this Article, such transfer shall be deemed to be a withdrawal of resources and shall be subject to the retention provided for in the third paragraph of Article 145 of the Act, provided that the taxpayer does not find in any of the pension or retirement assumptions under the laws of social security.

For the purposes of this article, the retirement fund manager shall keep at the disposal of the SAT the data of the contributors who made voluntary contributions in the terms of the Fractions I and II of this Article, as well as information on the dates and amounts of deposits and withdrawals of such contributions, indicating the type of sub-account in which voluntary contributions or withdrawals were made corresponding.

Article 242. For the purposes of Article 147, section IV of the Act, the tax authorities shall resolve applications for authorization to release from the obligation to pay by cheque nominative, credit card, debit card or service card, or through the electronic purses which the SAT authorizes to the effect, when the erogations are carried out in rural populations or areas, without financial services, in accordance with the article 42 of this Regulation.

Article 243. For the purposes of Article 147, fraction IV of the Act, the vouchers of the deductions meet the tax requirements, when they have been issued in accordance with the Tax Code of the Federation and its Rules of Procedure and Article 199 of this Regulation, as the case may be. The provisions of Article 41 of this Regulation shall also apply for the purposes of that fraction.

Article 244. For the purposes of Article 147, fraction V of the Act, the requirement that deductions be duly recorded in accounting even when carried out shall be deemed to be met. in order accounts.

Article 245. For the purposes of Article 147 (IX), second paragraph of the Law, the deduction of the relocations made by cheque may be made, even if more than four have elapsed. months between the date on which the tax voucher has been issued and the date on which the cheque is actually charged, provided that both dates correspond to the same financial year.

When the check is made in the immediate financial year following the one to which the tax voucher has been issued, taxpayers may make the deduction in the financial year in which they are issued. copper, provided that between the date entered in the tax voucher and the date on which the cheque was actually charged, no more than four months have elapsed.

Article 246. For purposes of specifying the repairs and adaptations that are considered deductible investments in terms of Article 149 of the Act, the provisions of Article 75 of the Act shall apply. Regulation.

Article 247. Taxpayers may use for hundreds of deductions less than those set out in Article 149 of the Act. In this case, the hundreds chosen will be mandatory and will only be able to change, without exceeding the authorized maximum, and must apply the new ones by hundreds on the original amount of the investment from the calendar year in which it is carried out the change. For the second and subsequent changes, it must be at least five years, since the last change for these changes. The change may be made before the five years elapse whenever any of the following assumptions are made:

I.        There has been a change of preponderant activity in terms of the Federation's Fiscal Code Regulation, or

II. That in the last three years prior to that in which you intend to make the change you would have had no higher deductions than the income of which you makes the deduction of the good in question.

Article 248. For the purposes of Article 149 of the Act, when the taxpayer ceases to perform all of its operations for periods that comprise more than a twelve-month period, or when it leaves to obtain cumulative income during those periods and submit the corresponding notice, may suspend for tax purposes the deduction of the amount of investments corresponding to the financial years in which operations were ceased or receive the revenue indicated during the whole financial year.

Article 249. For the purposes of Article 151 (III) (a) of the Law, non-onerous and non-remunerative donations that are granted to human rights institutions are considered to be deductible. they have the status of autonomous public bodies, and are taxed under Title III of the Act.

Article 250. For the purposes of Article 151, section IV of the Act, the amount of actual interest actually paid in the financial year in question, including the moratoria, shall be deductible. for the mortgage loans referred to in that Article.

Dealing with the mortgage loans referred to in this article that are denominated in units of investment, the interest that may be deducted, will be those paid in the financial year in which make the deduction, which would have been incurred under the concept of those units for the said appropriations in the financial year mentioned.

The interest referred to in Article 151, fraction IV of the Law, shall also be deductible when the payment of the same is made using the amount of withdrawals from the contributions and their income, from the housing sub-account of the individual account provided for in the Social Security Act, of the sub-account of the housing fund of the individual account of the Savings System for the Withdrawal provided for in the Law of the Institute of Security and Social services of the State Workers, as well as the housing fund for the active members of the armed forces, provided for in the Law of the Social Security Institute for the Mexican Armed Forces.

Article 251. For the purposes of Article 151, section IV of the Act, mortgage credits are also considered to be those trusts where the following requirements are met:

I. That as a trust guarantee of the credit from which the interest is derived, a room has been left;

II.       That the sole object of the trust is to leave such real estate in guarantee of the loan;

III.     That the trustee is the taxpayer who will deduct the interest in terms of Section 151, fraction IV of the Law, and

IV.      That trustees be the same contributor and any member of the financial system.

Also, they are considered mortgage loans, those intended solely for the construction or remodeling of the house or the payment of the liabilities that are exclusively used for the acquisition, building or remodeling of house.

Article 252. For the purposes of Article 151, section IV of the Act, the actual interest actually paid in the financial year in question, including moratoria, derivatives of mortgage loans Contracted with federal and state public bodies, deductibles may be considered in terms of that article.

Article 253. The institutions that make up the financial system and the bodies referred to in the previous article, which receive interest on the mortgage loans referred to in the Article 151, section IV of the Law, must be entered in the tax voucher to provide the taxpayers who cover those interests, corresponding to the last month of the financial year in question or on a yearly basis, the information next:

I. Name, address, and key in the federal taxpayer registry, of the mortgage debtor in question;

II. Location of mortgaged property, and

III. The nominal interest accrued, as well as those paid in the financial year, shall be distinguished from the actual interest paid in the financial year. exercise.

The institutions and bodies referred to in this Article shall also provide the SAT, no later than 15 February of each year, with the information referred to in this Article.

Article 254. Taxpayers may deduct the actual interest accrued and paid in the same financial year for the mortgage loans referred to in Article 151, fraction IV of the Law, provided that the insolute balance of the credit at 31 December of the immediate period preceding the deduction, had not exceeded the last date of seven hundred and fifty thousand units of investment or the equivalent value in national currency which has such units of investment on that date. Where the outstanding balance of the credit exceeds the amount referred to in this Article, only the actual interest accrued and paid shall be deductible, in the proportion representing the national currency equivalent of seven hundred and fifty 1 000 units of investment as at 31 December of the immediate financial year preceding the year in which the deduction is made in respect of the whole of the outstanding balance in national currency to that date.

Article 255. When the debtors of the mortgage loans referred to in Article 151, fraction IV of the Law, obtain in the year in which they pay interest on such claims, income by the granting of the use or temporary enjoyment of the object of the credit, and in that financial year the deduction of interest in accordance with Article 115, fraction III of the Law or the deduction provided for in the second paragraph of that Article, may not make the deduction of those same interest, in accordance with Article 151, Section IV of the Law itself.

Article 256. In the case of the mortgage loans referred to in Article 151, fraction IV of the Law, in which the debtors are several persons, the interest shall be deemed to have been paid by the debtors of the credit, in the proportion that each of them corresponds to the property of the property, when it is not specified it is understood that the payment was made in equal parts.

When the debtors of the mortgage credit referred to in Article 151, fraction IV of the Law, are spouses and co-owners of the same property and only one of them receives in the financial year cumulative for the purposes of the tax, such spouse may deduct all the actual interest paid and accrued, in the year by the mortgage credit.

Article 257. The calculation of the deductible real interest of the mortgage loans referred to in Article 151, fraction IV of the Act, shall be determined in accordance with the following:

I. In the case of loans denominated in national currency, the difference between the nominal interest accrued effectively paid in the financial year and the annual adjustment for inflation corresponding to the period for which interest is paid. The inflation adjustment shall be determined by multiplying the average balance of the credit that generates the interest corresponding to the quoted period, by the factor that is obtained from subtracting the unit to the ratio that results from dividing the National Index of Consumer prices for the most recent month of the period between the index corresponding to the month before the first month of the period. The average balance of the period for which interest is paid shall be determined by adding the balances of the credit concerned to the last day of each month covering the period mentioned and dividing the result obtained by the number of months to understand that period;

II. In the case of loans denominated in investment units, the sum of interest accrued and paid in the financial year, and

III. In the case of dollar-denominated credits, the amount set out in this article will be applied, with the balance at the national currency valued at the last day of each month with the exchange rate observed on the day the credit was granted. Interest payments shall be converted into national currency according to the parity in force on the day on which they are paid. In both cases, the exchange rate of the Bank of Mexico referred to in Article 8 of the Law shall be used.

Article 258. For the purposes of Article 151, fraction V of the Act, contributions are considered to the accounts of personal retirement plans, those made by the taxpayer to the pension funds or (b) the retirement of the staff referred to in Article 29 of the Law, provided that the conditions of residence laid down in this Regulation are met and that the contribution of the taxpayer added to that of the employer does not exceed 12.5% of the salary the worker's annual report. In the event that the taxpayer has the contributions made to those funds and the income of these funds, for various purposes of the pension or retirement, the income obtained shall be as provided for in Article 142, Law.

Article 259. For the purposes of Article 151, fraction V of the Act, taxpayers may deduct voluntary contributions made to the sub-account of voluntary retirement contributions refer to Articles 74 and 74-Bis of the Law on Savings Systems for Retirement, of the income obtained in the month in question which serve as the basis for the retention referred to in Article 96 of the Law, provided that they are next:

I. To communicate in writing to the employer, at least thirty days in advance to the employer who intends to make the first voluntary contribution of the financial year, its intention to apply the provisions of this Article. Such communication shall indicate the monthly amount to be provided;

II.       That the amount of voluntary contributions made by the taxpayer, which is deducted in terms of this article, is the same each month in the financial year in question;

III.     That the employer finds out the voluntary contributions referred to in this article for the worker, for which he must keep at the disposal of the SAT the proof of income of the workers who have chosen to deduct their voluntary contributions, in which the amount of such contributions is indicated, the tax withheld pursuant to Article 96 of the Law and the amount of the voluntary contributions deducted, and

IV. That the voluntary contributions made by the taxpayers referred to in this Article comply with the requirements set out in Article 241, second paragraph, fraction I of this Regulation.

For the purposes of Article 99, fraction III of the Act, employers must provide the corresponding tax voucher, including all the remuneration covered, the amount of the deductions made and the amount of voluntary contributions that the taxpayer would have made, as well as the amount of contributions that would have been deducted in the terms of this article. In this case, the taxpayer shall, when making his annual declaration, deduct the amount of the voluntary contributions made during the financial year, without in any event exceeding the limits laid down in Article 151, last paragraph of the Law.

For taxpayers who do not submit an annual declaration, the employer to calculate the tax for the financial year referred to in Article 97 of the Law, shall reduce the total income that serve as the basis for the calculation of the tax referred to in that provision, the amount of the voluntary contributions deducted in the financial year, in terms of this Article, without in any event exceeding the limits laid down in the Article 151, last paragraph of the Law.

CHAPTER X

Of The Annual Statement

Article 260. Natural persons who only obtain income from the provision of a subordinate personal service and who are not required to submit the annual declaration to which they are referred Article 150 of the Law, may be presented in so far as it derives a balance in its favor as a result of the application of the deductions provided for in Article 151, fractions I or II of the Law.

Article 261. In the case of the death of persons required to file declarations in terms of Article 150 of the Law, it shall proceed as follows:

I. Within ninety days of the date of the appointment of the executor, the executor must present the a statement of the revenue referred to in Title IV of the Law, which the author of the succession would have received since 1 January of the year of his death and until the time of his death, in order to cover the corresponding tax, and

II. The income referred to in Title IV of the Law, accrued up to the time of death of the author of the succession have not been effectively perceived in life, they shall be subject to the following:

(a) Those included in Title IV, Chapters I and III of the Act, as well as those arising from the provision of services professionals referred to in Title IV, Chapter II of the Law, shall be exempt from the payment of the Tax for the heirs or legal persons to be considered as falling within Article 93, fraction XXII of the Law, and

b) Dealing with the income referred to in Title IV, Chapters IV to IX of the Law, as well as the proceeds from the realization of business activities, may be considered as income received by the author of the succession and be declared, except those mentioned in Title IV, Chapter VII of the Law, in terms of the fraction that precedes, or when the heirs or (a) the Commission shall, in accordance with Article 146 of the Treaty, This Regulation.

Article 262. For the purposes of the third paragraph of Article 150 of the Act, where natural persons are required to report their exempt income in the annual statement of the tax year, they shall comply with their obligations to the federal taxpayer register, in accordance with the following:

I. When you only receive income from the disposal of your room, inheritances, or bequests, to which you refer Article 93, fractions XIX, paragraph (a) and XXII of the Law, provided that such income, individually or as a whole, exceeds $500,000.00, must be filed with the federal taxpayer register in the format to be determined by the SAT through general rules, and

II. When the sum of the total revenue to be collected from other Title IV Chapters of the Act plus income mentioned in the previous fraction, exceed the amount of $500,000.00, it will not be necessary to present the notice of increase of tax obligations, for the exempt income, provided that they are registered in the federal register of taxpayers for other income.

Article 263. For the purposes of the third paragraph of Article 150 of the Act, taxpayers shall not be required to report in the annual statement of the tax year in question obtained during such an exercise by means of a viattics whose amount does not exceed $500,000.00, and the total sum of the viatals received does not represent more than 10% of the total of the income which the employer would have paid the employer for the benefit of a subordinate personal service.

In order to determine the limit of the revenue per concept of the viatics referred to in the previous paragraph, the amount of transport tickets must be considered inclusive, even when such tickets have paid them the pattern.

Article 264. For the purposes of Article 151, fraction I of the Act, they are considered to be included in the deductions to which this fraction refers, the strictly indispensable expenses incurred by concept of purchase or rental of equipment for the restoration or rehabilitation of the patient, medicines to be included in the documents issued by the hospital institutions, fees to nurses and for analysis, clinical studies or prosthesis.

In addition, they are considered to be included in the deductions referred to in the preceding paragraph, expenses incurred by purchase of optical lenses graduated to correct visual defects, up to a amount of $2,500.00, in the financial year, for each of the persons referred to in the aforementioned fraction, provided that the characteristics of these lenses are described in the tax voucher or, failing that, the diagnosis of ophthalmologist is available or optometrist. For the purposes of this paragraph, the amount exceeding the amount referred to above shall not be deductible.

Article 265. Officials of the State or workers referred to in Article 9, fraction I, (b) of the Fiscal Code of the Federation, provided that the character of their functions remain abroad for more than one hundred and eighty-three days in the calendar year concerned, who obtain income from those mentioned in Title IV of the Law, when calculating the annual tax may make the deductions referred to in the Article 151, fractions I and II of the Law, even if they have been paid to non-resident persons country.

Taxpayers referred to in the preceding paragraph when they do not have a legal representative on national territory for the purposes of complying with the annual declaration, as well as with their other tax obligations, may do so to the nearest Mexican consulate to the place of their residence or using the postal service, send them to that consulate or to the office which for these purposes authorizes the SAT.

Article 266. For the purposes of Article 151, section II of the Law, in cases of reruns to cover funerals in the future, these will be deductible until the calendar year in which the respective funeral services.

Article 267. For the purposes of Article 151, section III of the Act, the provisions of Articles 36, 131 and 138 of this Regulation shall apply.

In the case of donations of goods that have been deducted in terms of article 103, fraction II of the Law, the donation will be non-deductible.

Dealing with goods other than those mentioned in the previous paragraph, the amount of the donation will be considered to be the amount that will result from adjusting the purchase cost of the goods donated according to the rules provided for in Title IV, Chapter IV of the Law.

The artistic or historical monuments in terms of the Federal Law on Monuments and Archaeological, Artistic and Historical Zones, donated to the Federation, Federative Entities, Municipalities or their respective Decentralised bodies shall also be considered as part of the donations provided for in Article 151, section III of the Law.

Article 268. For the purposes of Article 151, fraction VI of the Act, premiums paid by health insurance are considered deductible, provided that they are insurance whose preventive part covers only the payments and expenses referred to in Articles 151, fraction I of Law and 264 of this Regulation.

Article 269. For the purposes of Article 151, section VII of the Law, it is understood that the requirement set out in that fraction shall be met, when the school concerned requires all its students to pay for the school transport service.

Schools that are in this case will have to check that they have allocated the income for the transport service.

TITLE V

From Overseas Residents with Income from Source of Wealth Located in National Territory

Article 270. For the purposes of Title V of the Act, bonds, bonds, and other receivables shall be deemed to be placed abroad among the large investor public, when they meet the Following requirements:

I. Register with authorized securities exchange under the law of the country concerned; be placed through it with the intervention of houses of Foreign exchange and, they are in place with the intervention of these exchange houses, and

II. That its placement is carried out in a country in which there is a recognized stock market for those purposes; that it has at least 5 years of operation and, always that the country does not have a preferential tax regime, being understood as such when interest received from a foreign source is exempt or causes a rate of less than 15% in the country of origin.

Article 271. Overseas residents who liquidate in kind a derivative financial transaction, delivering the goods or securities to which the transaction was referred to a resident in Mexico, or to a resident abroad with permanent establishment in Mexico, will cause income tax that they obtain for the disposal of these goods or securities, as established in Title V of the Law. If such an operation is settled in cash, the resident abroad shall be subject to the withholding tax in the amount in which the updated premium to the settlement date of the transaction exceeds the amount the resident abroad pays. to liquidate it. In the case where no such payment exists, it is understood that the retention shall be calculated on the whole of the updated premium.

Article 272. For the purposes of Article 153 of the Act, where pension and retirement funds constituted in terms of the legislation of the country concerned are directly involved in the capital of moral persons residing abroad, or, directly investing in foreign-resident investment funds, the income directly obtained by those moral persons or investment funds for the disposal or granting of the use or temporary enjoyment of land or buildings attached to the ground located in Mexico, or by the disposal of shares whose value comes from more than 50% of those concepts, shall also be subject to the exemption provided for in the ninth paragraph of Article 153 of the Law.

The exemption provided for in the preceding paragraph shall be applicable in the proportion of the shareholding or participation held by such pension funds or retirements in the moral person resident in the or investment fund in question.

The exemption provided for in this article will only apply when the following requirements are met:

I. That 90% of the total income of the foreign resident's foreign resident or foreign resident investment fund, come from the revenue referred to in the first paragraph of this Article;

II. That the income referred to in this Article is exempt from the tax in the country of residence of the moral person or the investment fund corresponding;

III. That such income is also exempt from the Tax when distributed or distributed to the pension and retirement fund;

IV.      That the moral person or the investment fund reside in a country with which Mexico has a comprehensive information exchange agreement in place, and

V. That the other requirements set out in Article 153 of the Law and in the general rules that the effect of the SAT issue are met.

Persons who make payments to investment funds or to moral persons resident abroad referred to in this Article shall not be required to withhold the tax corresponding to them. income to be paid to such funds or persons in the proportion established by the general rules that the effect of the SAT is issued and the other requirements laid down in those rules are met.

Article 273. For the purposes of Article 154 of the Act, it may be reduced from the cumulative income referred to by the taxpayer, the amount of the premium paid by the taxpayer. to hold the option to purchase shares or securities that represent goods. The amount of the premium may be updated for the period from the month in which it was paid and up to the month in which the option is exercised.

When the taxpayer enacts the shares or securities that it obtained for having exercised the option of purchase, it will consider as a proven cost of acquiring such shares or securities, the value that has been used for the determination of its cumulative or taxable income when exercising its option to purchase, from the financial year.

Article 274. For the purposes of Article 164, fractions I and IV of the Act, the dividends or profits distributed by moral persons resident in Mexico, or dividends and in general earnings distributed by the permanent establishments in Mexico of residents abroad referred to in fractions II and III of that article, to pension and retirement funds constituted under the terms of the country's legislation that they shall not be subject to the tax laid down in those fractions provided that such moral persons, and pension and retirement funds are exempt in terms of Article 153 of the Act and the following requirements are met:

I. That dividends or profits come directly from the income provided for in the ninth paragraph of Article 153 of the Law;

II. Pension and retirement funds are the effective beneficiaries of such dividends, profits or profits;

III.     The dividends, profits or profits indicated are exempt from the tax in the country in question;

IV. Pension and retirement funds reside or are made up of a country with which Mexico has a comprehensive exchange agreement. information, and

V. The moral person or permanent establishment that distributes the dividends, profits or profits maintains a record and the documentation that accredit that these concepts come from the income provided for in the ninth paragraph of Article 153 of the Law.

The provisions of this article shall not apply to the amount of dividends or profits that come from income other than those referred to in the ninth paragraph of Article 153 of the Law.

Article 275. Natural persons residing abroad who are required to pay the tax in accordance with Article 154 of the Law may choose to pay the tax in any of the Following forms:

I. By means of retention and integer by the natural or moral person residing abroad who makes payments for wages and in general for the provision of his or her subordinate personal service, for which such retainer shall be filed with the corresponding tax authority, in free writing, application for registration as a retainer to the federal taxpayer register;

II.       By means of an entire person residing in Mexico on whose premises the subordinate personal service was provided, or

III. An integer by the representative in the foreign resident's country that meets the requirements set forth in article 174 of the Law and assume responsibility for the payment of the tax, in charge of the resident abroad, in terms of the Tax Code of the Federation.

The tax payable by natural persons resident abroad that is paid in any of the options provided for in this article, must be entered at the latest on the 17th calendar month immediate post to which the payment corresponds.

The option that the natural persons required to pay the tax, choose when making the first payment, will not be able to vary it for the payments they make corresponding to the next twelve months period.

Article 276. For the purposes of determining the amount of income referred to in Articles 154 and 175, fraction I of the Act, only wages and other benefits shall be considered as income arising from the employment relationship which is attributable to the activity carried out on national territory by the resident abroad, including any other income from that employment relationship, even if it falls within the Article 93 of the Law.

Article 277. For the purposes of Title V of the Law, the calculation of the hundred and eighty-three days referred to in Articles 154, paragraph, and 156, paragraph above, of the Law, shall be consider the day of arrival, the day of departure and the other days of the year including Saturdays, Sundays, days of compulsory rest, holidays, holidays and short-term work interruptions such as strikes and sick leave.

They shall not be considered in the calculation referred to in the preceding paragraph, the full days in which there is no physical presence in the country, whether for work trips, holidays, or for any other cause. When present in the country for part of a day it will be considered for the computation of the hundred and eighty-three days.

Article 278. For the purposes of Article 154, the last paragraph of the Law, when the provision of the personal service under which the statutory precept refers, is carried out at the premises of a person residing in Mexico, may be credited that the service provider's stay in the national territory was less than one hundred and eighty three calendar days, consecutive or not, in a period of twelve months, provided that the next:

I. The person residing in Mexico, on whose premises the provision of the subordinate personal service was performed, carries a record as part of his/her accounts containing the name, address and tax identification number in the country of tax residence, for each of the persons residing abroad who provide services in their facilities, as well as the name, the domicile and the name or social reason of the persons residing abroad who pay the remuneration for his or her subordinate personal service, and must contain that record the indication of the natural days of physical presence in the country for each of the natural persons, in accordance with Article 277 of the Regulation. The person resident in Mexico must keep a photostatic copy of the document with which each physical person residing abroad accredits their tax identification number, as well as the document that under protest of telling the truth, the resident abroad provided you with the information needed to integrate this record, and

II. That the person residing in Mexico, on whose premises the service was provided, will issue quarterly to each of the residents abroad who have provided personal services which are subordinate to their facilities, which must be submitted to each person during the months of April, July, October and January, and the data referred to in the registration indicated in the section I of this article, as well as the number of days worked. For the purposes of the aforementioned computation, full months must be counted.

In the event that the natural person residing abroad, provides his or her personal services on the premises of more than one person residing in Mexico, each of these persons must issue the constancy referred to in this Article. In addition, the resident abroad will have the obligation to inform the new person residing in Mexico in whose facilities the service is provided, of those cases in which in the same period of twelve months he has provided his services in the facilities of other persons or persons residing in Mexico, and must indicate the name and address of the persons and present copies of the respective constances, for the purposes of the issue of the constancy referred to in this Article.

Article 279. The residents abroad who have as their main activity the integration of tourist packages, which are promoted and marketed by themselves or through of retail travel agencies, as well as offering and selling to the public consumer packages integrated by a wholesale operator, services of other tourist service providers or related to them or which, at the express request of the customers, integrate two or more tourist services or related to these In a single product, they are not considered to be within the meaning of Article 159, fraction I of the Law, for the tourist packages that are in foreign countries, when the buildings are located in national territory and include the lodging.

The foreign residents referred to in this article shall be deemed not to be within the meaning of Article 159, fraction I of the Law, provided that the following is true:

I. The hosting service is provided directly by a resident on national territory or by a resident abroad with permanent establishment in Mexico;

II. That the resident abroad who places the hosting service on the national territory does not hold a real or personal right to the property intended for lodging in terms of this article;

III.     That the resident abroad is not in any of the cases provided for in Article 159, fractions II, III and IV of the Law, and

IV. That the lodging that forms part of the packages integrated by the residents abroad, does not include any accessory right of any kind or any additional or ancillary obligation to the lodging contract, such as the right to vote, to choose managers, to exchange holiday points or recreation places, the obligation to pay maintenance fees, among others.

Article 280. For the purposes of the last paragraph of Article 160 of the Law, when the payment of the price is agreed upon in the provisions of public deed, the payment of the price shall be agreed upon and the The option provided for in that Article shall be that the period of time greater than eighteen months, the way in which the taxpayer guarantees the tax interest, that the guarantee corresponds to the tax determined and which was accepted by the taxpayer, shall be stated in that article. the corresponding tax authority in terms of the Tax Code of the Federation and its Regulation. This guarantee must include the possible surcharges which would be charged over the following five years, considering for such effects the rate in force on the date on which the guarantee was granted. The public purse shall enter the tax in the proportion corresponding to the quantity that is delivered at the time of signature of the deed.

The tax interest can be guaranteed by means of joint liability assumed by the acquirer of the property, in the respective public deed, up to the amount of such tax interest.

Article 281. For the purposes of Article 161, the seventh paragraph of the Act, in the case of the restructuring of companies belonging to a group, the tax shall be deemed to be The delay shall be caused by the date on which the transmission of the actions referred to in the authorisation is generated.

For the purposes of the issuance of the tax deferral authorization generated by a restructuring, taxpayers must present an opinion formulated by registered public accountant before the tax authorities in terms of Article 285 of this Regulation.

Article 282. For the purposes of the option provided for in the sixth paragraph of Article 161 of the Act, the date of designation of the representative in the country meeting the requirements laid down in Article 174 of the the law must be carried out no later than the date on which the tax declaration is filed or must be filed for the purpose of the disposal of the shares effected by the resident abroad.

Article 283. For the purposes of Articles 4 and 161, the seventh paragraph of the Act, taxpayers may not present the opinion referred to in this last article in the cases in which they are in which the disposal of shares or securities representing the property of property is exempt in terms of the treaties to avoid double taxation concluded by Mexico, provided that the taxpayers appoint a representative in the country, in accordance with Article 174 of the Law and submit to the authority competent prosecutor, within 30 days of the appointment of the representative, notice of such designation by free writing, appending a copy of the proof of residence of the taxpayer resident abroad who made the the disposal of the shares in question.

Article 284. For the purposes of the opinion relating to the operations for the disposal of shares referred to in the seventh paragraph of Article 161 of the Law, the provisions of Article 215 of the this Regulation, except as referred to in the last paragraph of that Article, and in respect of the notice for the submission of such an opinion, which shall be signed by the taxpayer's representative, and shall be presented by means of the the general rules that the SAT has to the effect, before the tax authority competent, within 15 days of the filing of the respective declaration or of the notification of the particular resolution by means of which it is authorized to defer the tax caused by the disposal of shares of which be treated.

The opinion shall be submitted by means of the means specified in the preceding paragraph and shall be delivered to the said authority within 30 days of the date on which it was submitted or must have been submitted. (a) the statement of the tax on the disposal of the goods concerned or the notification of the particular decision by means of which the tax due on the disposal of the shares in question is authorised shall be deferred.

Article 285. For the purposes of the eighth paragraph of Article 161 of the Law, and for the purposes of the related actions, the report to be issued by the registered public accountant on the accounting value of the actions that are being used, you must include the following:

I. In the event that the updated accounting capital has been considered, the amount of the item shall be given in a detailed manner. historical accounting capital of the issuing company and its respective update to the date of disposal;

II. Likewise, when the present value of projected earnings or cash flows would have been considered, quote in detail, the name of the method or methods used to determine the discounted cash flows or earnings at present; the discount rate used as a percentage; the existence of residual values in perpetuity; projected time periods and the identification of the economic sector specific to which the broadcast belongs, and

III.     When it was considered for the determination of that sale price, the stock exchange rate of the last event, which corresponded to the broadcaster on the day of the disposal, the source of that information, as well as the specific economic sector to which the issuing company belongs.

In all cases the registered public accountant must include within its report, the reason why the taxpayer considered for the determination of the sale price of the shares, any of the methods outlined above, supporting that reason.

Article 286. For the purposes of Article 161, the seventh and tenth eighth paragraphs of the Law, the requirements and documentation necessary to obtain the authorization referred to in that precept shall be the following:

I. Organization chart of the group where direct and indirect ownership of the companies that they integrate is advised group before and after restructuring;

II.       The certificates of shareholding signed, under protest of telling truth, by the legal representatives of the societies that integrate the group that is restructed, duly apostilled or legalized, as the case may be;

III. The residence certificates of the acquiring and acquiring companies involved in the restructure issued by the competent authority of the country in which they reside for tax purposes, and

IV. Declaratory of the legal representative of the issuing company of the shares subject to the authorization (a) that article in which it assumes the obligation to inform the tax authority of any change in its shareholders ' book, which shall be completed within 30 days of the date of registration of such a change; provided that it is carried out within a period of 12 months following the date of the authorization to defer the tax, in the terms of that article and, if not, so to point out, under protest of telling truth, within the aforementioned term of twelve months.

Article 287. For the purposes of Article 161, the first paragraph of the Law, the documentation to be submitted to accredit that the actions that are the object of the deferral authorization have not left the group, is the next:

I. Certificates of ownership of the issuing company of the shares subject to the authorisation, as well as of the companies that integrate the group to which it belongs, signed under protest to tell the truth, by its legal representatives duly accredited to the authority, updated to December of the year preceding the date of submission of the information referred to in Article 161, paragraph the Law, and

II. Organisation chart of the group to which the companies subject to the authorisation belong, in which the direct and indirect ownership of the group's companies is noted and, in particular, that of the broadcasters which are the subject of the authorisation, updated to December of the year preceding the date of submission of the information referred to in Article 161, first paragraph of the Law.

Article 288. For the purposes of the seventh paragraph of Article 163 of the Law, residents in a country with which Mexico has a treaty to avoid double taxation shall be exempt from the payment of the tax. income which they obtain in the disposal of shares or securities which occur as a result of their settlement in kind or, where appropriate, by the prior amounts received for their conclusion, where the financial transaction is carried out in stock exchange or recognised markets, in terms of section I of Article 16-C of the Fiscal Code of the Federation. The taxpayer shall provide the intermediary with a written statement of truth, stating that he is a resident for the purposes of the treaty and shall provide his/her registration number or tax identification issued by tax authority. competent. In the event that the resident abroad does not submit this information, the intermediary shall carry out the withholding tax in accordance with Article 163 of the Law.

Article 289. For the purposes of Article 161, the penultimate paragraph of the Law, the resident abroad who has issued shares issued by a resident company in Mexico, shall submit notice to the tax authority within the the previous month to which the disposal is carried out, in which it is reported on the reorganization, restructuring, merger, division or similar operation to be carried out.

In cases of reorganization or restructuring, as well as of merger, division or similar operation that are part of such restructurings or reorganizations, it shall be annexed to the notice referred to in the preceding paragraph, the documentation established in Article 286, fractions I, II and III of this Regulation. In the case of mergers or divisions or similar operations which do not involve a restructuring or reorganisation, only the documentation referred to in section III of that Article shall be annexed.

Article 290. For the purposes of Article 163, the fourth paragraph of the Act, it shall be understood that, in the case of debt-derived financial transactions in which cash differences are periodically paid, may be deducted from the amounts collected by the resident abroad for the differences that he has paid to the resident in the country in order to determine the income by concept of interest in favor of the resident abroad and their respective tax. In the event that the tax paid on behalf of the resident abroad at the expiration of the transaction is higher than the tax corresponding to the final result obtained from that transaction, the resident abroad may request the return of the overpaid tax, either directly or through the retainer.

Article 291. For the purposes of Article 164, fraction II of the Law, the amount of investments that are part of the remittances that a permanent establishment of foreign moral persons of the central office of the the company or other establishment of it abroad, which shall be added to the remittance account, shall be the least of the customs value of the goods in question or the market for that good.

Also, the amount of investments that are part of the remittances that a permanent establishment of foreign moral people send to the central office of the society or to another establishment of it abroad, that is decrease from the capital remittances account shall be the part not yet deducted from the good in question, calculated in accordance with the seventh paragraph of Article 31 of the Act, updated in accordance with the same article.

Article 292. For the purposes of Article 166 of the Act, in the case of withholding of income from the disposal of receivables referred to in that Article, the notice of the depositary in order to be released from the obligation to pay the tax, it shall contain, in addition to the requirements referred to in Article 31 of the Tax Code of the Federation, the following:

I. The name and tax residence of the physical or moral person who did not provide the resources;

II. The date of the handover and name of the broker or depositary to which the titles are transferred;

III. Folio, if applicable, assigned to the transfer of the titles;

IV.      The last price recorded by the depositary that transfers the titles;

V.        The expiration date of the transferred titles;

VI.      The issuer of the titles, and

VII.     The serial number and coupon of the same.

The notice must be filed with the tax authority within the next fifteen days from the date on which the corresponding tax was due.

Article 293. For the purposes of Article 170 of the Law, natural or moral persons who obtain income derived from the development of artistic activities on national territory, other than (i) the presentation of public spectacles, may pay the tax only where the period in which these activities are carried out, be greater than one hundred and eighty three calendar days, consecutive or not, in a period of twelve months, provided that have a permanent establishment in the country or, having such a permanent establishment, they are not attributable to their permanent establishment.

When of the assumption referred to in the preceding paragraph, the natural and moral persons shall pay the tax in accordance with Article 170 of the Law, by means of a withholding tax and an entire person making the payments to the natural or moral person, for which such retainer shall be filed with the tax authority, application for registration of the federal taxpayer register as a retainer.

The Tax in Charge referred to in this Article shall be entered at the latest on the 17th day of the immediate calendar month after which the payment corresponds to the authorized offices of the authority. fiscal.

In order to determine the amount of the Taxes to be found in accordance with the preceding paragraphs, only the income attributable to the activity developed in the national territory by the resident abroad.

TITLE VI

From the Preferential Tax Regimes and Multinational Enterprises

Article 294. For the purposes of Article 176 of the Act, no income shall be deemed to be subject to preferential tax arrangements that are generated through foreign entities or legal entities that are (a) transparent taxation in which the taxpayer does not have the effective control of them or the control of his administration to such a degree that he may decide the timing of the distribution or distribution of the income, profits or dividends of them, either directly or by person. In this case, the taxpayer will have to pay the tax for that income up to the moment when the entity or foreign tax transparent legal figure is distributed, in terms of the Titles of the Law that corresponds to it.

Article 295. For the purposes of Article 176 of the Law, persons residing in Mexico who participate indirectly in one or more foreign entities or legal entities, through a moral person resident in Mexico, shall not consider as income subject to preferential tax regimes those that are generated in those entities or figures and nor shall they be required to present by that income the information declaration referred to in the article 178 of the Law. In this case, it will be the moral person resident in Mexico who participates directly or indirectly through residents abroad, in those foreign legal entities or figures who will have to consider as their own the income subject to Preferential tax regimes that are generated in them and must present such information statement.

Article 296. For the purposes of Article 176, third paragraph of the Act, taxpayers who generate income through foreign legal entities or figures in which they participate, directly or indirectly, they may determine whether or not such income is subject to preferential tax arrangements, taking into account all the transactions carried out in the financial year, by each entity or figure, individually and separately, except that consolidated for tax purposes in the country or territory in which they reside, in which case they may determine it in a consolidated manner.

Article 297. For the purposes of the first paragraph of Article 176 of the Act, taxpayers may consider that the income generated by the disposal of goods not physically located in the country, territory or jurisdiction in which the foreign legal entity or figure is resident or is located, as well as those generated by services rendered outside that country, territory or jurisdiction, are not taxable income when such disposal of goods does not have the same origin or destination Mexico and, in the case of services, where payment for the benefit of the same does not generate an authorized deduction in terms of the Law.

Article 298. For the purposes of Articles 176 and 177 of the Act, no income will be considered subject to preferential tax regimes directly generated by residents in Mexico or by residents of Mexico. the foreign person with permanent establishment in the country, provided that such income is cumulative for them in terms of Titles II or IV of the Law, as appropriate.

Article 299. For the purposes of Article 177 of the Act, and in order to determine the utility or tax outcome referred to in that Article and provided that the requirement set forth in the paragraph is met. third of that article, the deductions of persons, entities, trusts, joint ventures, investment funds, as well as any other legal figure, whose income is subject to preferential tax regimes, shall be comply with each and every one of the requirements laid down in Articles 27 and 28 of the Law, as follows:

I. Only can be considered as deductible concepts, donations granted to the moral persons resident in Mexico referred to in the article 27, fraction I, points (a) to (f) of the Act, provided that they comply with the other requirements laid down in that fraction;

II.       The deductions shall be supported by proof of documentation containing the information referred to in Article 29-A, fractions I, III, IV, V and VI of the Fiscal Code of the Federation, including the key to the Federal Register of taxpayers or tax identification number, when you count on it;

III.     That the payments to be deducted include the key of the federal taxpayer registry or the tax identification number of the person receiving the payment, when required to have such a record or number;

IV. Payments whose deduction is intended must comply with the provisions of Section 27, Section III, first and second paragraphs of the Act;

V. Dealing with payments for insurance premiums or sureties, these must correspond to concepts that the Law points to as deductibles and whenever, Article 27, section XII of the Law, is in accordance with the provisions of Article 27;

VI. In the case of the acquisition of the goods referred to in Article 27, section XIV of the Law, it shall be verified that the requirements were met. legal status established in the country or territory in which the income is generated subject to a preferential tax regime, for its legal stay in the same. For these purposes, acquisitions that are held outside the country or territory in which the income subject to a preferential tax regime is generated shall not be deductible.

Where in the country or territory concerned, in which the income is generated subject to a preferential tax regime, does not require requirements for the importation of (a) the information requirements which would be required to have been imported into national territory must be met. Where more information requirements are required in that country or territory than those contained in the legislation applicable on national territory, only the latter shall be complied with;

VII. Dealing with losses for bad credits, they will be considered when the limitation period corresponding to the laws is consumed (i) whether or not the practical impossibility of recovery has been noted in accordance with the law;

VIII. That no later than the day the taxpayer is required to make a statement, meet the requirements that for each particular deduction are set in the law itself or in this article. In addition, the date of issue of the evidence of a deductible expense shall correspond to the tax year of the taxpayer residing on national territory;

IX. Dealing with investments in automobiles or aircraft, they must be used exclusively for the transport of goods or services related to the activity of the company, entity or trust, the revenue of which is subject to a preferential tax regime, and the original amount of the investment of the goods in question shall not exceed the amounts in the local currency of the territory in which the generates the income subject to a preferential tax regime in question, equivalent to the limits set out in Article 36, fractions II and III of the Act, unless the company, entity or trust, whose income is subject to a preferential tax regime, is located in the case provided for in Article 36, paragraph III, paragraph second of the Law, and

X. Dealing with travel and travel expenses, it should be provided for in Article 28, fraction V of the Law, with the exception of the limit of application of the within a belt of 50 kilometres surrounding the premises of the company, entity or trust concerned.

Trying to pay for the granting of the use or temporary enjoyment of automobiles, only the payments in the amount established in Article 28, fraction XIII of the Law, will be deductible, and provided that the other requirements laid down in that fraction.

The assumptions provided for in Articles 27, fractions V and VI and 28, fraction XV of the Act, shall not apply to the deductions made by the taxpayers referred to in this Article.

When in accordance with the law or legal custom of the country or territory in question, in which the income subject to a preferential tax regime is generated, a more burdensome requirement is required than contains the Law for a particular deduction, for the purposes of determining the utility referred to in article 177, third paragraph of the Law, the taxpayers may consider the content of the Law of the matter, instead of the provisions or legal custom of the country or territory concerned.

Article 300. For the purposes of Article 177, the fifth paragraph of the Law, the taxpayers who cause the Tax in terms of Title VI, Chapter I of the Law, for income from source of wealth located abroad subject to preferential tax regimes which they perceive through entities or legal entities in which they participate, directly or indirectly, may credit the tax paid abroad by such entities or figures, in the same proportion in which the income is taxable in Mexico, provided that they can check the payment abroad of the Tax that they credit and comply with the other requirements established by the Law and this Regulation.

Item 301. Taxpayers shall not accompany the information declaration referred to in Article 178 of the Law, the statements of account for deposits, investments, savings or any other, issued by persons, entities, trusts, associations in participation, investment funds, as well as any other legal entity whose income is subject to preferential tax regimes, in which the investment is made or maintained or through which the investment is made or maintained; provided that they are kept and provided to the tax authorities when they are are required. If the above statements are not submitted to the tax authorities in time when they so require, the statement shall not be filed.

Article 302. For the purposes of the second paragraph of Article 180 of the Act, the price range, for consideration amounts or for profit margins, may be adjusted by the application of the interquartile, which is described below:

I. Prices, consideration amounts, or utility margins should be sorted in ascending order according to their value;

II. For each of the prices, consideration amounts, or utility margins, you must be assigned a sequential integer, starting with the ending with the total number of elements in the sample;

III. The median will be obtained by adding the unit to the total number of items that make up the price sample, offset amounts, or margins. utility, splitting the result between two;

IV. The value of the median will be determined by locating the price, amount of the consideration, or utility margin corresponding to the sequential integer of the result obtained in the previous fraction.

When the median is an integer and decimal number, the median value will be determined as follows:

a) The difference between the price, the amount of the consideration or the profit margin referred to in the first paragraph of this fraction and the price shall be obtained, amount of the consideration or margin of immediate superior utility, considering for these effects its value;

b) The result obtained in the preceding paragraph will be multiplied by the decimal number corresponding to the median, and

c) The result obtained in the preceding paragraph will be added to the result obtained in the first paragraph of this fraction;

V. The 25th percentile, you will get from adding to the median the drive and dividing the result between two. For the purposes of this fraction, the result referred to in the section III of this article shall be taken as a median;

VI. The lower limit of the range will be determined by locating the price, amount of consideration, or utility margin corresponding to the sequential integer of the 25th percentile.

When the 25th percentile is an integer and decimal number, the lower limit of the range is determined as follows:

a) The difference between the price, the amount of the consideration or the profit margin referred to in the first paragraph of this fraction and the price shall be obtained, amount of the consideration or margin of immediate superior utility, considering for these effects its value;

b) The result obtained in the preceding paragraph will be multiplied by the decimal number of the 25th percentile, and

c) The result obtained in the preceding paragraph will be added to the result obtained in the first paragraph of this fraction;

VII. The seventh percentile, fifth, will be obtained from subtracting the median from which the III fraction of this article refers, the unit and the result will add the 25th percentile obtained in the V fraction of this article, and

VIII.   The upper limit of the range will be determined by locating the price, amount of the consideration, or utility margin corresponding to the sequential integer of the fiftieth percentile.

When the seventh percentile is a number formed by integer and decimals, the upper limit of the range will be determined as follows:

a) The difference between the price, the amount of the consideration or the profit margin referred to in the first paragraph of this fraction and the price shall be obtained, amount of the consideration or margin of immediate superior utility, considering for such effects its value;

b) The result obtained according to the preceding paragraph, will be multiplied by the decimal number of the seventh percentile, and

c) The result obtained in the preceding paragraph will be added to the result obtained in the first paragraph of this fraction.

If the taxpayer's prices, consideration amounts, or profit margin are between the lower and upper limit above, they will be considered as agreed or used between the parties. independent. However, where information is available which makes it possible to identify more precisely the elements of the sample located between those limits which are more closely related to the operations of the taxpayer or the taxpayer, the prices, amounts of consideration or profit margins corresponding to these items.

Any statistical method other than the previous one may be used by taxpayers, provided that such method is agreed in the framework of a friendly procedure provided for in the treaties for to avoid double taxation subscribed by Mexico or where such a method is authorised by means of general rules which, for the purposes of the SAT, are issued.

TITLE VII

From Fiscal Stimulus

Article 303. For the purposes of Article 185 of the Act, special personal savings accounts, any deposits or investments made by the taxpayer in a credit institution are considered. provided that the institution has written to the institution that the deposit or investment is made in accordance with the terms of the article. In this case, the credit institution must establish in the tax proof that the respective transaction is covered by the legend "is constituted in terms of Article 185 of the LISR" and shall be obliged to carry out the withholding tax in accordance with the Law.

The amounts deposited or invested in the accounts referred to in this article and the interest that they generate, under no circumstances may they be granted or guaranteed.

Article 304. For the purposes of Article 185 of the Act, insurance contracts that are based on pension plans related to age, retirement or retirement of persons whose premiums are Deductible for purposes of the Tax, shall be in accordance with the provisions of the Law on the Insurance Contract and the provisions of this Article in accordance with the following:

I. Contracts shall contain the full text of Article 185 of the Law and may only be concluded with the insurance institutions empowered to to practice the life operation in terms of the Law on Insurance and Bonding Institutions, with the registration of the National Insurance and Fiance Commission.

In the name of these contracts it must be specified that these are those that are based on a plan that resembles pensions under the modality retirement or retirement, as the case may be;

II. The pension plans that are contained in the insurance contracts referred to in this Article must be individual, cover the risk of survival and will be based on deferred annuities, and may also cover the risks of invalidity or death of the insured person;

III. The duration of the plans set out in the insurance contract will be between the date of recruitment and the start of the benefit of the pension, without in any case being less than five years;

IV. The retirement age or retirement age for the purposes of insurance contracts referred to in this Article shall in no case be less than fifty-five years. The retirement age or retirement age to be established in the insurance contract shall be considered as the limit for the financing of the plans referred to in this Article;

V. The insured person may exercise his right to modify the annuity scheme for the payment in a single exhibition, or another actuarially equivalent and the insurance institution to operate at that time;

VI. In the case of death of the insured before the retirement age or retirement established in terms of the insurance contract, the Reserve return benefit;

VII. Pension plans to be established in insurance contracts may include the benefit of annuity in the case of invalidity or death of the insured person. They may also provide for the payment of income due to widowhood or orphan's death as a result of the death of the insured person;

VIII. In the pension plans to be established in the insurance contract, the payment of dividends may be established, which may be applied to any of the options that are flagged in the respective policy;

IX. At the request of the insured, the pension plans contained in the insurance contract may be cancelled, provided that the annuities are not in Payment course;

X. In the case of ransom, payment of dividends or indemnities, the same shall be cumulative in terms of the provisions of Article 185 of the Law, and

XI. The pension plans contained in the insurance contract, will not be able to grant loans with guarantee of the mathematical reserves and in administration.

The amounts which the contractors, insured or beneficiaries receive for the purpose of compensation, dividends or loans deriving from the insurance contracts referred to in this Article, may not be considered as retirement payments, pensions or retirement assets in terms of Article 93, fraction IV of the Law.

Article 305. The taxpayers referred to in Title IV of the Act may apply the provisions of Article 185 of the Act to the contributions to the account's long-term savings sub-account. individual referred to in the Law on Savings Systems for Retirement.

For this purpose, in the contract that the taxpayer holds with the fund manager for the withdrawal in question, it shall be reported that the sub-account referred to in the preceding paragraph complies with the provided for in Article 185 of the Law and with the other applicable tax provisions.

The fund manager for the withdrawal in question must keep at the disposal of the SAT, information on the data of the taxpayers who made deposits and withdrawals from the said sub-account, so as the dates and amounts of such deposits and withdrawals, and where applicable, on the corresponding holds.

The amounts deposited or invested in the sub-account referred to in this article and the interest that it generates, shall in no case be granted or guaranteed.

Article 306. For the purposes of the second paragraph of Article 191 (III) of the Act, where the taxpayer enajes part of the land it acquired, it shall determine the cumulative income to which it refers. paragraph applying 3% to the amount deducted corresponding to the part of the land that has not been placed, which shall be updated in the terms of the same paragraph.

Article 307. For the purposes of Article 191, fraction V of the Act, the public fedatary shall settle in the public deed in which the land is acquired, which the taxpayer chooses to apply the fiscal stimulus referred to in that legal precept.

Article 308. For the purposes of Article 195 of the Law, cooperative production societies may change the option referred to in Article 194 of the Law, provided that it is complied with. next:

I. Submit notice to the tax authorities in which the change of option is made, within the month following that in which such an assumption occurs, in terms that flag the SAT by general rules, and

II. Pay the deferred tax by applying to the amount of the utility distributed to the partner in question the rate at which refers to Article 152 of the Law, corresponding to the years following the date on which it was determined, no later than the 17th of the immediate month following that in which the notice referred to in the preceding fraction is presented.

For the purposes of this fraction the first utilities that are distributed are the first utilities that were generated.

When cooperative production societies have submitted the notice referred to in section I of this article, they may not retribute in terms of Title VII, Chapter VII of the Law.

Article 309. For the purposes of Article 192 (II) of the Law, in addition to the primary purpose of this fraction, an end of the trust may be to provide independent services to Mexican companies resident in Mexico that are not listed in the stock exchange at the time of its investment, in which capital it has invested or has granted financing, provided that the following requirements are met:

I.        The income from the provision of the independent services does not represent more than ten per cent of the total income received by the trust during the tax year in question.

The percentage referred to in the preceding paragraph shall be calculated by dividing the revenue by the provision of the services (a) to the extent of the income received by the same trust during the same financial year; the ratio thus obtained shall be multiplied by one hundred and the product shall be express in percent;

II. The income that the trust institution or the financial intermediary gives to them from the provision of the Independent services, cause the Tax in terms of the Titles of the Law that corresponds to them, according to Article 193, fraction I of the Law;

III. The trust institution will bring an income account for the provision of the independent services, according to the Article 193, fraction II of the Law. This account shall be increased with the corresponding income received by the trust institution, after the remainder referred to in the (g) of Article 311 (II) of this Regulation, and shall be reduced by the revenue which the institution gives to the trustees or holders of certificates from the same account, and

IV.      People who pay the trust institution some consideration for the provision of the independent services will not have the tax for that income. In the case of holders of certified natural persons residing in the country or abroad, the trust institution or the financial intermediary shall be within the meaning of Article 193 (IV) of the Law.

Article 310. For the purposes of Article 192, section III of the Act, the investment requirement of that fraction shall be deemed to be met, at the latest by 31 December of the fourth year of operations of the trust in question, at least eighty percent of its assets are invested in shares of Mexican companies resident in Mexico not listed in stock exchanges at the time of the investment or in granting them funding.

The trust institution shall maintain the percentage of investment provided for in the preceding paragraph, during each year of operation and subsequent to the fourth year. That institution shall also determine the percentage of investment as at 31 December of the corresponding fiscal year, as referred to in the fourth paragraph of this Article.

In the event that the assets of the trust are not invested in accordance with the first paragraph of this article no later than 31 December of the fourth year of the trust's fourth year, it shall be deemed to be This is not located in the case provided for in Article 192, fraction III of the Law.

For the purposes of determining the percentage of investment, the trust institution will be the following:

I. The value of the trust's assets will be determined at December 31 of the corresponding fiscal year;

II. Of the value of the equity referred to in the preceding fraction, the trust institution may exclude provisions for the creation or increase of supplementary reserves of assets or liabilities which are made up of the acquisitions or expenditure of the financial year as at 31 December of the corresponding fiscal year, and

III. The percentage of investment will be calculated by dividing, the value of the investments being the primary object of the trust to which refers to Article 192, fraction II of the Law as at 31 December of the corresponding fiscal year, between the value of the equity to be obtained in accordance with section II of this Article.

Article 311. For the purposes of Article 192, fraction V of the Act, the income to be distributed shall be the net income received by the trust, which shall be determined in accordance with the Part II of this Act. Article. For this purpose, the trust institution will make the distribution of at least eighty percent of the net income received by the trust for the concepts of interest derived from values and profits obtained in its disposal; interest from financing granted to promoted companies; capital gains arising from the disposal of shares of companies promoted and dividends by the shares of companies promoted in accordance with the procedure next:

I.        The trust institution shall record monthly in each of the accounts referred to in Article 193, fraction II of the Act, according to the type of income corresponding to the receipt of such income in accordance with the next:

a) Interest from securities, when effectively charged;

b) Interest from financing granted to promoted societies, when effectively charged;

c) Earnings for the disposal of securities and derivatives of shares in companies promoted, when they are sold, and

d) The dividends when they are collected, and

II. The total net income to be distributed annually will be the sum of the total monthly recorded revenue of each of the accounts by type of the income referred to in the preceding fraction, which shall be determined in accordance with the following:

a) Identify the average invested balance of each person participating as a trustee or trustee in the account referred to in Article 193, Section III of the Law, at the time of the distribution of the trust's income;

b) Each of the balances referred to in the preceding paragraph shall be assumed. The result will correspond to the trust's total investment;

c) Divided by each investor, the balance that you have in the account referred to in (a) of this fraction, between the amount that results as total investment of the trust in accordance with point (b) of that fraction;

d) Identify the balance held by the trust institution in each of the accounts referred to in Article 193, fraction II of the Act, at the time of the distribution of trust income;

e) Total balances for each of the accounts referred to in point (d) of this fraction. The result will correspond to the trust's total income;

f) You will get the total amount of the net costs of discounts, bonuses or refunds that have actually been incurred in the financial year in question and which are strictly indispensable for obtaining the income received by the trust;

g) Decrease from the total income determined in (e) of this fraction, the amount obtained according to paragraph (f) of that fraction. The result shall constitute the net income of the trust;

h) Multiplicate the net income of the trust obtained under the previous paragraph, by the percentage that is distributed in terms of Article 192, Section V of the Act;

i) Multiplicate the result obtained according to the preceding paragraph, by the result obtained in terms of paragraph (c) of this fraction, for each person who participate as a trustee or trustee in the trust in question, and

j) Multiplicate the result obtained in the preceding paragraph, by the ratio that results from dividing the balance of each of the accounts to which the (d) of this fraction of the total revenue obtained under point (e) of that fraction.

In no case shall the trust institution be able to reinvest the resources obtained in the fiscal year in question in shares of the promoted companies referred to in Article 192, fraction II of the Law.

Persons who invest through trusts referred to in this Article shall cause the tax to be charged to them by the distribution of the trust's income in terms of the items 193, fraction I of Law and 312 of this Regulation.

Article 312. For the purposes of Article 193, fractions I and VII of the Act, moral persons who are taxed in terms of Title III of the Act and who invest in the trusts shall be understood to be refers to article 192 of the Law, shall be subject to the provisions of Title III of the Law for the income that the trust institution gives to them from the actions and values that make up the trust's patrimony or that they derive of the disposal of them, as well as those from financing granted to the companies promoted as referred to in Article 192, fraction II of the Law.

Article 313. For the purposes of Article 193, fractions IV and V of the Act, in the case of fiduciary stock certificates issued under a trust that meets the requirements to which it is refers to Article 192 of the Law, the financial intermediary that has in custody and administration those certificates, will carry out the retention and will provide the constancy according to the aforementioned fractions, for which it must comply with the rules of a general nature which for that purpose shall issue the SAT.

TRANSIENT

FIRST. This Regulation shall enter into force on the day following that of its publication in the Official Journal of the Federation.

SECOND. The Income Tax Law Regulation, published on October 17, 2003 in the Official Journal of the Federation, is repealed and repealed with the provisions of this Regulation. administrative provisions, rules, consultations and interpretations of a general nature contained in circulars or published in the Official Journal of the Federation in respect of the Income Tax.

THIRD. For the purposes of the provisions of Article 28, part XXII of the Income Tax Act, dealing with foreign trade operations in which they participate as presidents or The customs authorities, in terms of the Fifth Transitional of the Decree for which various provisions of the Customs Law are amended, are added and repealed, published on 9 December 2013 in the Official Journal of the Federation, may deduct for the purposes of the Tax the expenses covered by tax vouchers issued by service providers related to these operations in the name of the importer, even if the erogation was carried out through the customs agent itself.

FOURTH. For the purposes of the provisions of Article Ninth, fraction X of the Decree for which various provisions of the Law on the Value Added Tax are reformed, added and repealed. Special Tax on Production and Services; of the Federal Law of Rights, the Law of Income Tax is issued, and the Law of the Business Tax on the Single Rate, and the Law of the Tax on the Deposits in Cash published on 11 of the December 2013 in the Official Journal of the Federation, will continue to be applied in the conduct, Articles 86, 150, 154, 155, fraction II and 162, fraction II of the Income Tax Act Regulation that is repealed.

QUINTO. For the purposes of Article 126, fourth paragraph of the Income Tax Act, the analysis of the average cost per share, as referred to in Article 215 (II) (c) of This Regulation shall contain, where appropriate, the determination of the balance of the net fiscal income account reinvested at the date of acquisition and disposal of the shares, in the proportion corresponding to the share of the shares acquired on the same date, based on the constances to be issued by the issuing companies of the shares, as well as, the determination of the difference in the balances of the reinvested net tax utility account to the date of acquisition and disposal and the updated factors applied.

SIXTH. The maquiladora companies that chose to apply the provisions of Article 277 of the Regulation that is being repealed, will have to continue to add each year to the financial year. caused by its tax utility, the amount outstanding to be added in the terms and conditions of fractions II and III, as the case may be, of that Article.

For the purposes of this article, references made in the aforementioned fractions to Article 216 Bis of the Income Tax Act until 2013 shall be construed as being made to Article 182 of the the Income Tax Act in force from 2014.

The maquiladora companies will have to apply the provisions of Article 277, last and last, penultimate and final paragraphs of the Rules of the Income Tax Law that is repealed.

SEVENTH. For the purposes of the second paragraph of Article 291 of this Regulation, permanent establishments of foreign moral persons to the central office of the company or to another establishment of is abroad which, prior to the entry into force of the Income Tax Act, has opted for the immediate deduction of new fixed assets under Title VII, Chapter II of the Law on Income Tax The income in force until December 31, 2013, will be able to decrease from the account of remittances the amount resulting in terms of Article 221, fraction III of that Law, as the case may be.

EIGHTH. For the purposes of Article Segundo, part XLV of the Decree for which the Income Tax Law is issued, published on 1 January 2002 in the Official Journal of the Federation, Articles 22 and 23 of the Law in force from 2014 and Article 2, part I of the 2003 Transitional Provisions, the tax payers who chose to defer part of that charge in accordance with the provisions of Article 10 of the The Law in force until 31 December 2001, may update the balance of the utility account reinvested net tax, determined by the following procedure:

I. Defended net reinvested tax profits for the financial years since 1 January 1999 or, since the financial year (a) the commencement of transactions where the transaction has occurred after the year cited, and until 31 December 2001, in accordance with the provisions of the Law in force in the same financial year. The amount of dividends or profits distributed during that financial year shall be reduced to the amount of dividends or profits distributed during the financial year in question, in accordance with the provisions of the law in force in the financial year in question, when such dividends come from the balance of that account;

II. The balance of the account at the last day of each financial year, determined in accordance with the previous fraction, without including the reinvested net fiscal utility of the the financial year concerned shall be updated for the period from the month in which the last update was made and until the last month of the financial year in question. Where dividends or profits have been distributed after the update provided for in this paragraph, the balance of the account held at the date of the distribution shall be updated for the period from the month in which it is made the last update and until the month in which those dividends or profits have been distributed. The balance shall be updated for the period from the month in which the last update was made and until 31 December 2001, and

III. When the sum of the Tax paid in the financial year in question, in terms of the Law in force in the same financial year, plus the non-deductible items for effects of the tax and, where appropriate, the participation of employees in the profits of the undertakings, corresponding to the financial year cited, are greater than the tax result of that financial year, the difference shall be deducted from the balance of the Reinvested net fiscal utility updated in line with the previous fraction, which is has 31 December 2001. For these purposes, the difference to be determined shall be updated for the period from the last month of the financial year in which it was determined and until 31 December 2001.

The balance of the reinvested net tax income account as at 31 December 2001, decreased from the difference that, if any, is determined in accordance with the preceding subparagraph, it shall be updated for the period from that month until 31 December 2002.

This balance will be reduced by the amount of the updated dividends or profits that have been distributed during the 2002 financial year. Dividends or profits shall be updated from the month in which they were distributed and until 31 December 2002.

The balance of the reinvested net tax income account as at 31 December 2002 determined in accordance with this Article shall be updated by the period from the month in which the last update was made and until the month in which the account is reduced by the distribution of dividends or profits from the distribution, which are made by taxpayers as from 2003.

NINTH. The references that in the Income Tax Act are made to the Investment Companies Act, to investment companies, to the operating companies of investment companies, to the companies distributing shares of investment companies and companies valuing shares of investment companies shall be understood as being made to the Investment Funds Act, to the investment funds, to the operating companies of investment funds, to companies distributing investment fund shares, and to companies valuing shares of investment funds, respectively, in accordance with Article Thirty-Eight, fraction X of the Decree for which various provisions on financial matters are reformed, added and repealed and the Law is issued for Regular Financial Pools, published on 10 January 2014 in the Official Journal of the Federation.

Given at the Federal Executive Branch, in Mexico City, thirty-one in August, two thousand fifteen.- Enrique Peña Nieto.-Rubrica.-The Secretary of Finance and Public Credit, Luis Videgaray Case.-Heading.