Tax benefits for contributors to key operations in certain zones located in Yucatán, Mexico
15 July 2024
| Tax benefits for contributors to key operations in certain zones located in Yucatán, Mexico | Beneficios fiscales a contribuyentes que realicen actividades estratégicas en los municipios de Mérida y Progreso en Yucatán, México |
| In order to promote investment, encourage economic growth, and the creation of formal jobs in the peninsular region of the Yucatan (where the Mayan Train will pass through) the Mexican Ministry of Treasury (SHCP by its acronym in Spanish) issued a Decree on June 28, 2024 that grants tax incentives and administrative facilities to taxpayers that invest and develop certain productive economic activities within the “Progreso I” and “Merida I” Industrial Parks located in the municipalities of Progreso and Merida in the State of Yucatan, Mexico (the Decree). The taxpayers that will benefit from the Decree are those that carry out the following economic activities: (i) electrical and electronics; (ii) semiconductors; (iii) automotive (electromobility); (iv) autoparts and equipment for transportation; (v) medical devices; (vi) pharmaceutical; (vii) agroindustry; (viii) electric power generation and distribution equipment; (ix) technical and information technology; and (x) metals and petrochemicals. The Decree allows for the following tax incentives: 1. A 100% tax credit of the income tax generated during the first three fiscal years. 2. An additional tax credit for the three fiscal years following the initial three, which could be 50% and up to 90% of the income tax incurred, if the minimum employment levels established in the guidelines issued by the SHCP are exceeded. 3. The immediate 100% deduction of new fixed assets within the first six years, whenever they are used to carry out the above economic activities (not including furniture, office equipment, cars, armored equipment or non-individually identifiable fixed assets). 4. A 100% tax credit of the VAT originated by the sale of assets, provision of services, and/or granting of use or temporary possession of assets made between taxpayers inside the Progreso I and Merida I Industrial Parks in the State of Yucatan. The tax credit will be for four years. The tax benefits of the Decree are not applicable to taxpayers that already benefit from tax incentives such as: the maquila regimes; the optional integration regime for corporate groups; trusts dedicated to the acquisition or construction of real estate (FIBRAS); film production and distribution activities and Mexican national theater, visual arts, dance, music; research and development of technology; and high performance sports. The SHCP will issue guidelines for the application of the incentives of the Decree that will outline a series of requirements that must be complied with by the taxpayer. These include being current with their tax liabilities, having their tax domicile in the Progreso I and Merida I Industrial Parks in Yucatan, and proving that their economic activities are performed in the zones of the Decree, among others. Foley & Lardner Mexico’s tax practice advises national and multinational companies from different industrial sectors in the application of various tax incentives in Mexico. | Con la finalidad de atraer inversión e impulsar el crecimiento económico así como la creación de empleos formales en la zona peninsular de Yucatán por la que transitará el Tren Maya, el 28 de junio la Secretaria de Hacienda y Crédito Público (“SHCP”) publicó un decreto por medio del cual se otorgan estímulos fiscales y facilidades administrativas a los contribuyentes que realicen ciertas actividades económicas productivas al interior de los Polos Industriales del Bienestar “Progreso I” y “Mérida I” que se ubican en los municipios de Progreso y Mérida en Yucatán (el “Decreto”). Los contribuyentes que se podrán beneficiar del Decreto serán aquellos que realicen las siguientes actividades productivas: (i) eléctrico y electrónico, (ii) semiconductores, (iii) automotriz (electromovilidad), (iv) autopartes y equipo de transporte, (v) dispositivos médicos, (vi) farmacéutica, (vii) agroindustria, (viii) equipo de generación y distribución de energía eléctrica, (ix) TICS, (x) Metales y petroquímica. Los beneficios fiscales del Decreto consisten en: 1. Un crédito fiscal del 100% del Impuesto sobre la Renta (ISR) causado durante los tres primeros ejercicios fiscales. 2. Adicionalmente, un crédito fiscal por los subsecuentes tres ejercicios fiscales, que podría ser del 50% y hasta el 90% del ISR causado, siempre que se superen los niveles mínimos de empleo señalados en los lineamientos que emita la SHCP. 3. La deducción inmediata del 100% de bienes nuevos de activo fijo dentro de los primeros 6 años siempre que sean utilizados en las referidas actividades productivas (no incluye mobiliario, equipo de oficina, automóviles, equipo de blindaje o activo fijo no identificable individualmente). 4. Un crédito fiscal del 100% del Impuesto al Valor Agregado (IVA) causado por enajenación de bienes, prestación de servicios y/o otorgamiento de uso o goce temporal de bienes realizados entre contribuyentes dentro de los Polos Industriales del Bienestar Progreso I y Mérida I en el Estado de Yucatán. Este crédito fiscal será por 4 años. Los beneficios fiscales del Decreto no resultan aplicables a aquellos contribuyentes que ya gocen de otros beneficios fiscales como son: el régimen de maquila; el régimen opcional de integración para grupos de sociedades; los fideicomisos dedicados a la adquisición o construcción de bienes inmuebles (FIBRAS) o; las actividades de producción y distribución cinematográfica y teatro nacional, artes visuales, danza, musical; investigación y desarrollo de tecnología y; deporte de alto rendimiento. Para la aplicación de los beneficios del Decreto la SHCP emitirá Lineamentos y los contribuyentes deberán cumplir con una serie de requisitos tales como: estar al corriente de sus obligaciones fiscales, tener su domicilio fiscal en los Polos Industriales del Bienestar Progreso I y Mérida I en el Estado de Yucatán y comprobar que sus actividades productivas se realizan en las referidas zonas del Decreto, entre otros. La práctica fiscal de Foley & Lardner México ha asistido a empresas nacionales y multinacionales de distintos sectores industriales, en la aplicación de diversos estímulos fiscales en México. |
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