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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 2A: ACTIVITIES AFFECTED AT THE RATE OF 0%

     

    The tax will be calculated by applying the 0% rate to the values referred to in this Law, when the following acts or activities are carried out: (LIVA: Art. 25)

  • The alienation of:

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  • Animals and vegetables that are not industrialized (RLIVA: Art. 6), except rubber, dogs, cats, and small species, used as pets in the home. For these purposes, it is considered that lump or bark wood is not industrialized. (RLIVA: Art. 6)

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  • Patent medicines (RLIVA: Art. 7) and products intended for food except for:

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  • Beverages other than milk, even when they have the nature of food. Juices, nectars and fruit or vegetable concentrates are included in this numeral, whatever their presentation, density or weight of the content of these materials.

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  • Syrups or concentrates to prepare soft drinks that are dispensed in open containers using electrical or mechanical devices, as well as concentrates, powders, syrups, essences or extracts of flavors that when diluted allow to obtain soft drinks.

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  • Caviar, smoked salmon and elver.

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  • Flavorings, microcapsules and food additives.

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  • Chewing gum.

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  • Processed food for dogs, cats and small species, used as pets in the home.

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  • Ice and non-carbonated or compound water, except when in the latter case, its presentation is in containers smaller than ten liters.

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  • Ixtle, palm and wild lettue.

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  • Tractors for operating agricultural implements, with the exception of caterpillar tractors, as well as tires for such tractors; garden tractor for small surfaces; plows; sleds for harrowing plowed land; cultivators for spreading and weeding; harvesters; sprinklers and dusters to spray or spread fertilizers, pesticides, herbicides and fungicides; mechanical, electrical or hydraulic equipment for agricultural irrigation; seeders; silo fillers, cutters and balers; shellers; composting and fertilizers of farmland; fumigation planes; manual chainsaws, as well as commercial fishing vessels (RLIVA: Art. 8), provided that the requirements and conditions set forth in Regulation (RLIVA: Art. 9). Transfer of the machinery and equipment referred to in this subsection, the rate indicated in this article will be applied, only if they are sold in full.

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  • Fertilizers, pesticides, herbicides and fungicides, provided they are intended for use in agriculture or livestock.

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  • Hydroponic greenhouses and equipment integrated to them to produce controlled temperature and humidity or to protect crops from natural elements, as well as irrigation equipment.

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  • Gold, jewelry, goldsmiths, artistic or ornamental pieces and ingots, whose minimum content of said material is 80% (RLIVA: Art. 10), provided that their sale is not made in retail sales with the general public.

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  • Books, newspapers and magazines, published by the taxpayers themselves. For the purposes of this Law, any publication, unitary, non-periodic, printed on any medium, whose edition is made in one volume or in several volumes, is considered a book. Within the concept of books, those periodicals covered under the same title or denomination and with different content between one publication and another are not included. Likewise, the complementary materials that accompany them are considered part of the books, when they are not susceptible of being sold separately. It is understood that they don´t have the characteristic of complementary when the materials can be sold independently of the book.

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    The rate of 16% will be applied to the alienation of foods referred to in this article prepared for consumption in the place or establishment where they are disposed of (RLIVA: Art. 10A), even when they do not have facilities to be consumed in them, when they are for take out or for home delivery.

     

  • The provision of the following independent services:

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  • The services provided directly to farmers and ranchers (RLIVA: Art. 11), provided that they are destined for agricultural activities, for well drilling, lighting and water seal formation; electric power supply for agricultural uses applied to pumping water for irrigation; leveling and roads with agricultural farms; land preparation; agricultural irrigation and fumigation; pest eradication; harvesting and collection; vaccination, disinfection and insemination of livestock, as well as those of capture and extraction of sea and freshwater species.

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  • Grinding or crushing of corn or wheat.

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  • Milk pasteurization.

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  • Those rendered in hydroponic greenhouses.

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  • Seeding raw cotton.

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  • The slaughter of cattle and poultry.

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  • The reinsurance services.

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  • Water supply for domestic use. (LIVA: Art. 6)

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  • The temporary use or enjoyment of the machinery and equipment referred to in subsections e) and g) of section I of this article.

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  • The export of goods or services, under the terms of article 29 of this Law. (LIVA: Art. 29)

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    The acts or activities to which the 0% rate is applied will produce the same legal effects as those for which the tax must be paid according to this Law.