Enter your search here

ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 17.26

    • ARTICLE 232:

    They are obliged to pay the right for the use, enjoyment or exploitation of real estate, individuals and legal entities who use, enjoy or take advantage of assets in the public domain of the Federation in ports, terminals, and port facilities, the federal maritime zone, the dikes, channels, vessels, current areas, nationally owned deposits and other real estate in the public domain other than those indicated in other Chapters of this Title, in accordance with the following:

  • 7.5% per year of the value of the concession or permitted property, including land, occupied water areas, works and facilities, if applicable.

    •  

    In the case of national assets included in articles 113 and 114 of the National Water Law (Ley de Aguas Nacionales), other than those indicated in sections IV and V of this article, they will pay annually per square meter of surface, the following fee ......... $ 3.4651

     

  • The annual 3.5% of the value of the concession or permitted property, when it is used for protection and decoration, no construction is carried out and the concessionaire or permit holder is the owner, possessor or lessee of the property adjacent to it.

    •  

  • The annual 2% of the value of the concession or permitted property, when agricultural activities are carried out in the property.

    •  

    For the effects of the preceding sections I, II and III, the value of the property will be determined according to an appraisal issued by Institute of Administration and Appraisals of National Assets (Instituto de Administración y Avalúos de Bienes Nacionales), which will be updated annually in terms of the provisions of article 17 -A of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 17A)

     

    Every five years at most a new appraisal must be made if the term of the concession or permit exceeds the mentioned period. Said appraisal shall only consider the property as originally it was concession or permitted, not including the improvements and additions that were made during the concession or the permit.

     

  • $0.0545 per year per square meter, when the use or enjoyment consists of carrying out agricultural or livestock activities, in the case of national assets included in articles 113 and 114 of the National Water Law (Ley de Aguas Nacionales).

    •  

  • $3.5144 per year per square meter, when the use or enjoyment consists of the performance of protection and beautification activities, no construction is carried out and the concessionaire or permit holder is the owner, possessor or lessee of the property adjacent to it, with respect to those national assets included in articles 113 and 114 of the National Water Law (Ley de Aguas Nacionales).

    •  

  • $3.5229 per year per square meter when the use or enjoyment consists of carrying out fishing activities.

    •  

  • $0.1389 per square meter per year, when the use or enjoyment consists of aquaculture activities.

    •  

  • (Repealed).

    •  

  • For spaces within federally owned buildings that do not exceed 30 m2, where modules or vending machines for goods or services are installed, it will be paid per square meter or fraction, for each month .......................... $ 225.00

    •  

    The right referred to in this section will be made in advance by means of provisional semi-annual payments no later than the 17th day of January and July of the year in question.

     

    The exercise right, after deducting the semi-annual provisional payments, will be paid by means of a declaration that will be presented at the authorized offices within the two months following the end of the same exercise.

     

  • For the deposit of arid or cremated human remains in a niche built in federally owned temples or their annexes, for each deposit .............. $ 944.00

    •  

  • (Repealed).

    • The fees indicated in sections III and IV above shall only be applied when the activity indicated in each case constitutes the main activity of the concessionaire or permit holder. In any case, taxpayers may choose to pay in accordance with the provisions of section I of this article.

    For the purposes of this article, shall not be obliged to pay the rights in the following cases:

  • Individuals o legal entities who are obliged to pay the exploitation established in article 37 of the Port Law (Ley de Puertos);

    •  

  • Individuals o legal entities hired by Federal Government agencies or by its decentralized bodies, to carry out services such as conservation, maintenance, surveillance, cleaning or gardening that must be carried out inside the buildings and that require spaces for accommodation equipment, various items and the stay of people, for the spaces occupied in said buildings;

    •  

  • The financial contracting and leasing companies that carry out works within the properties in question by the Federal Government, for said properties.

    •  

  • The credit institutions that provide the Federal Government Dependence with the bank consultation, deposit and withdrawal services for the amounts of the accounts of the personnel, working in said properties, through the ATM service, for the space occupied by said ATMs in the buildings of the Federal Government or its decentralized bodies.

    •  

  • Credit institutions and financial entities that are authorized to function as auxiliaries according to the provisions of the Federation Treasury Law (Ley de Tesorería de la Federación) and that carry out the function of collecting federal contributions, for the space occupied by such auxiliaries within the properties of the Federation or the decentralized bodies of the Parastatal Federal Public Administration (Administración Pública Federal Paraestatal), as well as by the equipment that they install inside the indicated buildings.