RULE 7.1.7: ACCREDITATION OF REQUIREMENTS TO COMPANIES THAT BELONG TO THE SAME GROUP

In the case of those companies that belong to the same group, for the purposes of the Registry in the Business Certification Scheme, they may accredit the personnel, infrastructure and investment amounts through any of the companies of the same group, in the case of companies in the Authorized Economic Operator modality, they will be able to prove the 2-year period of operation established in rule 7.1.4, first paragraph, section II (RGCE 2020: Regla 7.1.4), through any of the companies of the same group .

For the purposes of this rule, it is considered that several companies belong to the same group, when 51% or more of their shares with voting rights of all companies are owned directly or indirectly or both, by the same individuals or legal entities residing in national territory or abroad; or that 25% or more of its shares with voting rights of all companies are directly owned by the same individual or legal entity residing in national territory or abroad.

In the case of companies referred to in rules 7.1.2, Section B (RGCE 2020: Regla 7.1.2) and 7.1.4, first paragraph, section II (RGCE 2020: Regla 7.1.4), they may accredit the term of 12 months and / or 2 years of operation, respectively, with any of the companies that are part of the group that have had operations in the last 12 months and / or 2 years, as long as the latter presents through the Digital Window, a document in which they assume responsibility for solidarity referred to in article 26, section VIII (CFF: Art. 26) of the Federal Fiscal Code (Código Fiscal de la Federación), regarding the tax credits that may arise.

The companies that operate under the IMMEX Program authorized by the Secretary of Economy (Secretaría de Economía) in the modality of Controller of Companies, may accredit the personnel, infrastructure and investment amounts through any of the controlled companies.

Companies that operate under the IMMEX Program authorized by the Secretary of Economy (Secretaría de Economía) in the modality of ControllingCompany, that request the Registry in the Business Certification Scheme in the modality of the Value-Added Tax (Impuesto al Valor Agregado) and Special Tax on Production and Services (Impuesto Especial sobre Producción y Servicios), rubrics AA or AAA, must comply with the established requirements in rules 7.1.2. (RGCE 2020: Regla 7.1.2), and 7.1.3. (RGCE 2020: Regla 7.1.3), as appropriate, individually for each controlled company.

Law 53 (LA: Art. 53), Federal Fiscal Code (CFF) 26-VIII (CFF: Art. 26), General Rules of Foreign Trade (RGCE) 7.1.2. (RGCE 2020: Regla 7.1.2), 7.1.3. (RGCE 2020: Regla 7.1.3), 7.1.4. (RGCE 2020: Regla 7.1.4)