ARTICLE 224:

The right referred to in this Chapter shall not be paid, in the following cases:

I. By the extraction or derivation of national waters carried out by individuals engaged in agricultural or livestock activities to meet domestic and watering needs, without diverting the waters from their natural channel.

II. Due to the use or exploitation of wastewater, when it ceases to use or exploitation water different from this one in the same proportion or when they come directly from collectors of urban or industrial areas.

III. For the waters that sprout or appear in the tillage of the mines or that come from the drainage of these, except those that are used in the mining, benefit or exploitation of them, for industrial or service use.

IV. For the agricultural and livestock uses defined as such in the National Water Law (Ley de Aguas Nacionales) and provided that their processes are carried out in an undivided manner, including the districts and irrigation units, as well as the water council, with the exception of those used in the agro-industry, even by the authorized allocation to the irrigation districts by the National Water Commission (Comisión Nacional del Agua) or, where appropriate, even by the volume granted. Nor will the right established in this Chapter be paid, for the use or exploitation made in its facilities of the educational institutions with recognition of official validity of studies in the terms of the laws of the matter, other than the conservation and maintenance of ornamental areas or sports.

V. For waters that return to their original source or that are discharged at any other site previously authorized by the National Water Commission (Comisión Nacional del Agua) under the terms of the National Water Law (Ley de Aguas Nacionales), provided they have the water quality certificate issued by the latter in the terms of the Regulations of the aforementioned Law, that it complies with the water quality guidelines indicated in the table contained in this section, in accordance with the degree of quality corresponding to the immediate subsequent destination and that a copy of said certificate to be attached to the declaration of the exercise. These taxpayers must have a meter installed both at the entrance and exit of the water.

The certificate referred to in the preceding paragraph shall be valid only for the period of the fiscal year for which it is issued.

The water quality certificate must be requested within the first three months of the fiscal year in question. If it is requested after the deadline indicated above, the certificate will be valid from the moment it was requested.

Table

Water Quality Guidelines

For the application of the values contained in the table of water quality guidelines, the following should be considered:

USE 1: Supply source for urban public use.

USE 2: Agricultural Irrigation.

USE 3: Protection of aquatic life: Fresh water, includes wetlands.

USE 4: Protection of aquatic life: Coastal waters and estuaries.

(I): Natural alkalinity should not be reduced by more than 25%, or when it is equal to or less than 20 mg / l.

(II): Boron sensitive cultures, a maximum of 0.75 mg / l; others up to 3 mg / l.

(III): The average 4-day concentration of this substance should not exceed this level, more than once every year.

(IV): Sensitive cultures 500-1000 mg / l; crops with special management 1000-2000 mg / l; tolerant crops in permeable soils 2000-5000 mg / l; for sensitive fruits sodium absorption ratio RAS <= 4, and for forages of 8-18, when the discharge is directly to the soil used in agricultural risk.

(V): The total concentration of dissolved gases should not exceed 1.1 times the saturation value under prevailing hydrostatic and atmospheric conditions.

C.N. Natural conditions of the site where the discharge of wastewater is discharged.

NMP = Most likely number. BHC = HCH = 1,2,3,4,5,6 Hexachlorocyclohexane. Maximum levels in mg / l, except when another unit is indicated.

Taxpayers to verify compliance with the quality established in the table of water quality guidelines, if applicable, once the water quality certificate is obtained, a quarterly quality report must be submitted to the National Water Commission (Comisión Nacional del Agua) of water on a simple sample, taken on a normal day of operation, representative of the process that generates the discharge of wastewater. The report must be delivered within a maximum of twenty business days after the quarter is reported and in case of omission of the presentation of the report or if there is a breach of the parameters, the exemption will cease to take effect in the quarter that should have been submitted the report or failed to comply with the parameters.

The provisions of this section shall not apply to water used or utilized for the generation of hydroelectric power.

VI. For the exploitation, extraction, use or utilization of brackish inland waters, when the taxpayer certifies that they contain more than 2,500 milligrams per liter of total dissolved solids, regardless of whether it is desalinated or treated.

For purposes of the exemption referred to in this section, the taxpayer will be obliged to make one of the following options:

The validation referred to in this subsection shall be requested from the National Water Commission (Comisión Nacional del Agua), upon payment of the right referred to in article 192-F of this Law (LFD: Art. 192F), which must be notified within ten business days following the submission of the application and proof of payment, considering the following for purposes of calculating the right for the domestic waters:

When the National Water Commission (Comisión Nacional del Agua) does not receive the water quality information for five consecutive business days, it will be understood that the measuring device broke down and the taxpayer must repair or replace it within a period not exceeding one month from the first day when the Commission stopped receiving information on water quality measurement.

Once the quality meter has been repaired or replaced, the taxpayer must request the validation referred to in this subsection.

For the period from when the quality meter broke down and until the day it was repaired or replaced, will be considered the samples and analyzes referred to in subparagraph a) of this section, or through the average of the measurement results of the total dissolved solids of the immediate fifteen calendar days prior to the decomposition of the meter, for which the daily readings of the said meter of the aforementioned, fifteen days will be added and the result will be divided by fifteen, the quotient obtained will be the quality of the water that shall be considered for the purpose of determining the exempt volume.

For the determination of the volume utilized, exploited or used, are exempt in the quarter, the taxpayer will consider the volume that actually are utilized, exploited or used on each of the days of the quarter in which it was credited that the water contains more than 2,500 milligrams per liter total dissolved solids, for which it must have the volumetric meter referred to in the first paragraph of article 225 of this Law and keep a daily record of readings.

The taxpayer may opt for the determination of the volume utilized, exploited or used, are exempt in the quarter, considering the reading of the volumetric measuring device referred to in article 225 of this Law (LFD: Art. 225) during the last business day of the quarter in question and decrease the reading made on the last day of the previous quarter, the result will be divided by the number of days that make up the quarter to obtain the daily average volume, which is multiply by the number of days that during the quarter it was credited that the water contained more than 2,500 milligrams per liter of total dissolved solids.

The taxpayers referred to in this section are required to allow access to the personnel of the National Water Commission (Comisión Nacional del Agua) to verify the meters, otherwise they may not enjoy the benefit provided in this section.

VII. For the use or exploitation of water carried out by the rural populations of up to 2,500 inhabitants in accordance with the last Census of Population and Housing (Censo General de Población y Vivienda) and by the public and private drinking and sewerage operating agencies that supply water for domestic consumption to these populations, for the volumes supplied for this purpose.

VIII. For the use or exploitation of national waters carried out by public or private entities, which provide non-profit services of medical assistance, social service or provision of free school education for the benefit of rural populations of up to 2,500 inhabitants in accordance with the latest Census of Population and Housing (Censo General de Población y Vivienda).

IX. For the use, exploitation or utilization of water taken from the sea.

Individuals or legal entities who are exempt in the terms of this article and who make uses or exploitation different from these, shall measure the volumes and pay the respective rights in the terms of this Chapter. When exempted volumes are not measured with respect to those that do cause rights, they will be obliged to pay them for the total volumes of water that they use or utilized, the aforementioned exemptions being without effect.

The water quality compliance referred to in sections V and VI of this article will be carried out based on analytical determinations made by an accredited laboratory before the National Test Laboratory Accreditation System (Sistema Nacional de Acreditamiento de Laboratorios de Prueba) (SINALP) of the Secretary of Economy (Secretaría de Economía) and approved by the National Water Commission (Comisión Nacional del Agua).