ARTICLE 290:

For the classification of aircrafts in small type A and B, medium and large, referred to in the previous article, the wingspan of the aircraft concerned shall be taken into account, in accordance with the following table:

The Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes) through the General Directorate of Civil Aviation (Dirección General de Aeronáutica Civil) will publish in the Official Journal of the Federation (Diario Oficial de la Federación) the list in which the wingspan of the aircraft is disclosed, according to the model in question.

In the event that an aircraft model is not related to what is published in the terms of the preceding paragraph, said circumstance must be reported to the Secretary of Communications and Transportation (Secretaría de Comunicaciones y Transportes) through the General Directorate of Civil Aviation (Dirección General de Aeronáutica Civil), to proceed to its publication in the Official Journal of the Federation (Diario Oficial de la Federación). While the publication of the group to which each aircraft corresponds is made, the taxpayer will determine the aircraft according to its wingspan.