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ARTICLES

LEGAL RESOURSES

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    • ARTICLE 9: THOSE WHO ARE CONSIDERED RESIDENTS IN NATIONAL TERRITORY

     

    They are considered residents in national territory:

  • To the following individuals:

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  • Those who have established their home in Mexico. When individuals in question also have a house in another country, they will be considered residents in Mexico, if their center of vital interests is in the national territory. For these purposes, the center of vital interests will be considered to be in national territory when, among other cases, they are located in any of the following cases:

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  • When more than 50% of the total income obtained by the individual in the calendar year have a source of wealth in Mexico.

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  • When in the country they have the main center of their professional activities.

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  • Those of Mexican nationality who are State officials or workers thereof, even when their center of vital interests is abroad.

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    The individuals of Mexican nationality who accredit their new fiscal residence in a country or territory where their income is subject to a preferential tax regime under the terms of the Income Tax Law (Ley del Impuesto sobre la Renta) will not lose the status of residents in Mexico. The provisions of this paragraph shall apply in the fiscal year in which the notice referred to in the last paragraph of this article is presented and during the following three fiscal years.

     

    The provisions of the preceding paragraph shall not apply, when the country in which the new tax residence is accredited a comprehensive tax information exchange agreement with Mexico.

     

  • The legal entities that have established in Mexico the main business administration or their effective management headquarters.

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    Unless proven otherwise, it is presumed that individuals of Mexican nationality are residents in national territory.

    Individuals or legal entities that cease to be residents of Mexico in accordance with this Code, must submit a notice to the tax authorities, no later than 15 days prior to that in which the change of tax residence occurs. (CFF: Art. 81)