ARTICLE 15: SERVICES THAT DO NOT PAY VALUE-ADDED TAX (VAT)
The tax will not be paid for the provision of the following services:
The commissions and other considerations that the accredited covers to their creditor on the occasion of the granting of mortgage loans for the acquisition, expansion, construction or repair of real estate destined for a house, except for those that originate after the authorization of said credit or that must be paid to third parties by the creditor.
The commissions charged by the administrators of retirement funds or, where appropriate, credit institutions, to the workers for the administration of their resources from the retirement savings systems and for the services related to said administration, to referred to in the Law on Retirement Savings Systems (Ley de los Sistemas de Ahorro para el Retiro) and the Law of the Institute of Security and Social Services of State Workers (Ley del Instituto de Seguridad y Servicios Sociales de los Trabajadores del Estado), as well as the other provisions derived from these.
Those providers of free of charge, except when the beneficiaries are the members, partners or associates of the legal entity that provides the service.
Those of education provided by the Federation, the Federal District, the States, the Municipalities and their decentralized bodies, and the establishments of individuals that have authorization or recognition of official validity of studies, in the terms of the General Education Law (Ley General de Educación), as well as preschool education services.
Public ground transportation of people that is provided exclusively in urban, suburban, or metropolitan areas. Public transport is not considered to be one that is contracted through digital intermediation service platforms between third parties that are providers of transport services and the plaintiffs thereof, when the vehicles with which the service is provided are for private use.
The international maritime transport of goods provided by people residing abroad without a permanent establishment in the country. In no case shall the provisions of this section be applicable in the case of cabotage services in national territory.
Those providers by legal entities authorized to receive deductible donations for income tax purposes.
(Repealed).
The assurance against agricultural risks, the housing credit insurance that covers the risk of default of the debtors of mortgage loans or with fiduciary guarantee for the acquisition, extension, construction or repair of real estate, destined for home living, the insurance of financial guarantee covering the payment for non-compliance of the issuers of securities, credit titles or documents that are subject to public offering or intermediation in securities markets, provided that the resources from the placement of said securities, credit titles or documents , are used for the financing of mortgage loans or with fiduciary guarantee for the acquisition, expansion, construction or repair of real estate destined for home and life insurance (RLIVA: Art. 36) whether they cover the risk of death or grant life annuities or pensions, as well as the agent commissions that correspond to the aforementioned insurances.
For those who derive interests that:
They derive from operations in which the alienating, the service provider or whoever grants the temporary use or enjoyment of goods, provides financing (RLIVA: Art. 37) related to the acts or activities for which are not obliged to pay this tax or to which the 0% rate is applied.
Receive or pay the Credit institutions, credit unions, limited purpose financial companies, savings and loan companies and financial factoring companies, in financing operations (RLIVA: Art. 38), for those that require authorization and for discount on documents pending collection; those that receive and pay the multi-purpose financial companies that for the purposes of income taxes are part of the financial system, for the granting of credit, financial factoring or discount on documents pending collection; those that receive the general warehouses of deposit for credits granted that have been guaranteed with pledge bonds; those that receive or pay the cooperative savings and loan companies referred to in the Law to Regulate the Activities of Cooperative Savings and Loan Societies (Ley para Regular las Actividades de las Sociedades Cooperativas de Ahorro y Préstamo), as well as popular financial companies, community financial companies and rural financial integration organizations, to which the Law of Popular Savings and Credit (Ley de Ahorro y Crédito Popular) refers to its partners or clients, as appropriate, and that they meet the requirements to operate as such in accordance with the aforementioned regulations; those that receive or pay in financing operations, the decentralized bodies of the Federal Public Administration (Administración Pública Federal) and the economic development trusts of the Federal Government, which are subject to the supervision of the National Banking and Stock Commission (Comisión Nacional Bancaria y de Valores); as well as the commissions of the agents and correspondents of the credit institutions for said operations. The provisions of the preceding paragraph shall not apply, in the case of credits granted to individuals who do not carry out business activities, or do not provide independent personal services, or do not grant the use or temporary enjoyment of real estate. In the case of credits granted to individuals who carry out the aforementioned activities, the tax will not be paid when they are for the acquisition of investment goods (RLIVA: Art. 39) in said activities or in the case of spare parts credits, of qualification or provision, provided that said people are registered in the Federal Taxpayer Registration. The exemption provided in the first paragraph of this subsection will not be applicable in the case of credits granted through credit cards.
Receive bail institutions, insurance, and mutual insurance companies, in financing operations, except in the case of credit granted to individuals who would not enjoy the exemption provided in the previous paragraph.
They come from mortgage loans or with a fiduciary guarantee for the acquisition, expansion, construction, or repair of real estate destined for home living. (RLIVA: Art. 39A)
They come from workers' savings banks, and savings funds established by companies whenever they meet the deductibility requirements under the terms of the Law on Income Tax (Ley del Impuesto sobre la Renta).
They derive from obligations issued in accordance with the provisions of the General Law of Securities and Credit Operations (Ley General de Títulos y Operaciones de Crédito).
Public institutions that issue bonds and administer savings plans with the unconditional guarantee of payment of the Federal Government, in accordance with the Law.
They derive from securities in charge of the Federal Government and registered in the National Registry of Securities (Registro Nacional de Valores) and Intermediaries.
Derive from credits that are considered to be placed among the large investing public (RLIVA: Art. 40), in accordance with the general rules that the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) or loan operations of titles, securities and other fungible assets referred to in section III of article 14-A of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 14A)
For those derived from derivative financial operations referred to in article 16-A of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 16A)
Those provided to its members as normal consideration for their fees and provided that the services they provide are only those related to their own purposes, in the case of:
Parties, associations, coalitions, and legally recognized political fronts.
Labor unions and organizations that group them.
Chambers of commerce and industry, agricultural, livestock, fishing, or forestry groups, as well as organizations that gather them. (RLIVA: Art. 40A)
Employers' associations and professional associations.
Associations or civil societies organized for scientific, political, religious, and cultural purposes, with the exception of those that provide services with sports facilities when the value of these represent more than 25% of the total facilities.
Those of public spectacles for the entrance ticket, except those of theater and circus, when the agreement with the State or Agreement with the Department of the Federal District, where the spectacle is presented does not comply with the provisions of section VI of article 41 of this Law (LIVA: Art. 41). The exemption provided in this section will not be applicable to the cinema functions, for the entrance ticket.
Those rendered in restaurants, bars, cabarets, party or dance halls and nightclubs are not considered public shows.
Professional medical services (RLIVA: Art. 41), when its provision requires a medical degree in accordance with the laws, provided they are provided by individuals, either individually or through civil societies.
Professional medical, hospital, radiology, of laboratory and clinical study services provided by decentralized bodies of the Federal Public Administration (Administración Pública Federal) or the Federal District, or by state or municipal governments.
For those who obtain compensation the authors in the following cases:
For authorizing third parties to publish written works of their creation in newspapers and magazines, provided that the newspapers and magazines are intended for sale to the public by the person making the payments for these concepts.
For temporarily transmitting the economic rights or temporarily granting use licenses to third parties, corresponding to works of their authorship referred to in sections I to VII, IX, X, XII, XIII and XIV of article 13 and article 78 of the Federal Copyright Law (Ley Federal del Derecho de Autor), which are registered in the Public Registry of Copyright of the Secretary of Public Education (Secretaría de Educación Pública).
The provisions of the preceding paragraphs shall not apply:
In the case of advertising ideas or phrases, logos, emblems, hallmarks, designs or industrial models, operating manuals or works of applied art.
When the consideration derives from the exploitation of written or musical works in business activities other than the alienation to the public of their works or in the provision of services.
Mexican Customs Law
Regulations Of The Mexican Customs Law
RGCE 2020
IMMEX Decree
Federal Fiscal Code
Foreign Trade Law
Regulations of Foreign Trade Law
Value Added Tax Law
Regulations of Value Added Tax Law
Federal Duties Law
