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| contenido | ARTICLE 239: Individuals or legal entities who use or take advantage of aerial space and, in general, any means of propagation of electromagnetic waves in matters of telecommunications, are obliged to pay the right for the use of radio spectrum, in accordance with the applicable provisions. This right will be paid annually within the months of January to March of the year in question. Shall not pay the right established in this Chapter, radio and television companies that are obliged to withhold the tax for services expressly declared to be of public interest by law, in which concessionary companies of assets of the direct domain of the nation intervene. Those concessionaires or permit holders or other users of the telecommunications services, who have contracted the operation of frequencies or frequency bands with concessionaires who have obtained frequencies or frequency bands through public bidding and who are authorized to provide the capacity provision service for the establishment of point-to-point, point-to-multipoint microwave links or for the provision of wireless, fixed or mobile access service, as well as for the provision of restricted television or radio service or other services, shall be exempt from the payment of the fee rights corresponding to the contracted frequencies. The institutions of medical assistance or charity or prevention and care of accidents and disasters, non-taxpayers of income tax and users of frequencies that are authorized during visits to the country of head of state and foreign diplomatic missions, whose authorizations they are managed through the embassies in the country or by the Secretary of Foreign Relations (SecretarÃa de Relaciones Exteriores), as long as they prove these circumstances, they will be exempt from the payment of the fee right for the use of radio spectrum provided in this section. Likewise, the official use bands granted to the Federal Entities and Municipalities, dedicated to activities of prevention and care of accidents, disasters, public security, national security, health, social security, protection of the environment and education, are exempt from the payment of rights provided in this section. Radio spectrum concessionaires for telecommunication services for indigenous social use that have no commercial, organizational, economic or legal relationship or ties with radio spectrum concessionaires for commercial use that generate direct or indirect influence on the administration or operation of the concession, will be exempt from the payment of the rights for the use of the radioelectric spectrum foreseen in this Chapter. For purposes of accessing the benefit provided in the preceding paragraph, the holders of concessions, during the previous fiscal year to which the payment corresponds, shall not incur the cause of revocation established in section XIV of article 303 of the Federal Law on Telecommunications and Broadcasting (Ley Federal de Telecomunicaciones y Radiodifusión), otherwise the corresponding amount of the right must be covered. In the case of new radio spectrum concessionaires for telecommunications services for indigenous social use, the requirement provided in this paragraph shall not apply during the first fiscal year of validity of the corresponding concession. The Powers of the Union, the federal parastatal entities and the constitutionally autonomous bodies will be subject to the rights for the use, enjoyment, exploitation or utilization of the radio spectrum established in this Chapter, independently of the concession, permit or assignment granted to them for their use, enjoyment, exploitation or utilization. The provisions of this Chapter, will be applicable to any concession, permit, assignment or as it is called in accordance with the applicable legal provisions, so the references made in this Chapter to the aforementioned terms will be applied equally to the figures that are determine in the applicable legal provisions on the matter. |
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