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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 29: OPERATIONS THAT ARE CONSIDERED AS EXPORTS OF GOODS OR SERVICES

    Companies resident in the country will calculate the tax by applying the 0% rate to the value of the alienation of goods or provision of services, when one or the other is exported.

    For the purposes of this Law, the export of goods or services is considered:

  • The one that has the character of definitive (RLIVA: Art. 57) in the terms of the Customs Law (Ley Aduanera). (RGCE 2022: Regla 5.2.4) (RGCE 2022: Regla 5.2.5)

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  • The alienation of intangible assets made by a person residing in the country to a person residing abroad.

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  • The temporary use or enjoyment, of intangible assets abroad provided by people residing in the country.

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  • The exploitation abroad of services provided by residents in the country (RLIVA: Art. 58), for the concept of:

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  • Technical assistance, technical services related to it and information related to industrial, commercial, or scientific experiences.

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  • Maquila and submaquila operations (RGCE 2022: Regla 5.2.8) for export under the terms of customs legislation and the Decree for the Promotion and Operation of the Maquiladora Export Industry. For the above effects, it will be understood that the services are used abroad when the goods subject to the maquila or submaquila are exported by the maquiladora company.

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  • Advertising. (RLIVA: Art. 59)

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  • Commissions and mediations.

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  • Insurance and reinsurance, as well as consolidations and re-guarantees.

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  • Financing operations.

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  • Filming or recording (RLIVA: Art. 62), provided that they comply with the requirements indicated for that purpose (RLIVA: Art. 63) in the regulations of this Law.

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  • Call center service of calls originated abroad, which is hired and paid by a resident abroad without a permanent establishment in Mexico.

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  • The following information technology services:

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  • Development, integration and maintenance of computer applications or computer systems.

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  • Processing, storage, data backup, as well as database administration.

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  • Hosting of computer applications.

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  • Modernization and optimization of information security systems.

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  • The continuity in the operation of the previous services.

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    The provisions of this subsection will be applicable as long as the companies comply with the following:

     

  • Use the entirely technological infrastructure, human and material resources, located in national territory.

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  • That the IP address of the electronic devices through which the services are provided, as well as their Internet service provider are in national territory and that the IP address of the electronic devices of the receiver of the service and that of their Internet service provider are located abroad.

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    For purposes of this Law, the unique numerical identifier formed by binary values ..assigned to an electronic device is considered as an IP address. This identifier is essential for electronic devices to connect, advertise and communicate through the Internet protocol. The identifier allows to locate the geographical location of the device.

     

  • Record in the tax receipt the registration or tax number of the resident abroad who hired and paid for the service, without prejudice to the other requirements that must be met in accordance with the tax provisions.

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  • That the payment is made through electronic means and comes from accounts of financial institutions located abroad, which must be made to an account of the service provider in credit institutions in Mexico.

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    The obligations mentioned in the preceding paragraphs must be complied with in accordance with the general rules issued for this purpose by the Service Tax Administration (Servicio de Administración Tributaria).

     

    The information technology services provided in this subsection shall not be considered exported in the following cases:

     

  • When virtual private networks are used to provide these services. For the purposes of this Law, a virtual private network is considered the network technology that allows an extension of a local network over a public network, creating a secure private connection through a public network and admitting the connection of external users from another geographical place where the server is located or the organization's applications.

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  • When the services are provided, they relapse or are applied to goods located in the national territory.

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  • The international transportation of goods (RLIVA: Art. 60) provided by residents in the country and the port services of loading, unloading, stashing, storage, custody, stowage and haulage within the ports and port facilities, provided they are provided in maneuvers for the export of goods.

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  • The aerial transportation of people and goods, provided by residents in the country, for the part of the service that in the terms of the third paragraph of article 16 (LIVA: Art. 16) of this Law is not considered loaned in national territory.

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  • (Repealed).

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  • (Repealed).

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    The provisions of the first paragraph of this article shall apply to residents in the country who provide independent personal services that are fully utilized abroad by residents abroad without an establishment in the country. (RLIVA: Art. 61)