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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 41: PROHIBITION TO COORDINATED STATES AND FEDERAL DISTRICT

     

    The Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will enter into an agreement with the States that request to adhere to the National Fiscal Coordination System (Sistema Nacional de Coordinación Fiscal) to receive participations under the terms of the Fiscal Coordination Law (Ley de Coordinación Fiscal), agreeing not to maintain local or municipal taxes on:

  • The acts or activities that must pay the value added tax or on the provision or consideration derived from them, nor on the production of goods when said tax must be paid for its alienation, except the provision of lodging services, camps, recreational vehicles, and timeshare.

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    For the purposes of this section, in the services of lodging, camps, recreational vehicles, and timeshare, only the shelter will be considered without including food and other related services.

     

    The local or municipal taxes established by the federal entities in the provision of the services mentioned in this section shall not be considered as a value to calculate the tax referred to in this Law.

     

  • The alienation of goods or provision of services when one or the other are exported or are those indicated in article 2-A of this Law. (LIVA: Art. 2A)

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  • The goods that integrate the asset or on the utility or capital of the companies, except for the possession or use of cars, buses, trucks, and non-agricultural tractors type fifth wheel, aircraft, vessels, sailboats, motorized water skis, water motorcycle, motorized surfboard, electric cars and motorcycles.

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  • Interest, credit titles, derivative financial operations and products or yields derived from its ownership or disposal.

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  • Temporary use or enjoyment of residential housing.

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  • Public shows consisting of plays and circus performances, which as a whole exceed a local tax of 8% calculated on the total income derived from these activities.

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    Any additional assessment established for the aforementioned activities is included within this limitation.

     

  • The sale of tickets and other vouchers that allow participating in lotteries, raffles, drawings and contests of all kinds, organized by decentralized public bodies of the Federal Public Administration (Administración Pública Federal), whose corporate purpose is to obtain resources to allocate them to public assistance.

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    Nor will they maintain local or municipal taxes of an additional nature on the participations in federal taxes that correspond to them.

    The Federal District will not establish or maintain in force the encumbrances referred to in this article.