Is an investment trust vehicle under mexican law dedicated to the acquisition and development of real estate assets in mexico intended for leasing. Milestones for the financing of the mexican energy infrastructure the new instrument is designed to attract capital into the energy sector, and comes at a time when a plunge in oil prices and a dwindling production hit the mexican stateowned oil company, pemex. Fibras are similar to real estate investment trusts, or reits, in the united states. In general terms, according to the amendments of the miscellaneous tax resolution, the fibra e tax regime is based on the current regulations applicable to the existing realestate fibra. In the realestate fibra, the issuer trust or subsidiary trust must directly own the. Should the fibra distribute the cbfi holders amounts higher than the tax result of the fiscal year, the exceeding amount shall be considered as capital reimbursement. In this case, sponsors must consider the resulting gain as taxable income at a 15% rate each year, starting from the year when the shares are sold in favour of the fibra e. Tax and legal services new energy industry in mexico fibra.
Fibra macquarie focuses on the acquisition, ownership, leasing and management of industrial and retail real estate properties in mexico. Fibra inn, through its hotels portfolio handles your personal data, i. Una fibra puede poseer y operar inmuebles centros comerciales, edificios corporativos, naves industriales, almacenes, hoteles, etc. The fibra e complies with the tax rules applicable for mexican legal entities for the repurchase of shares. New fibrae investment structure for the energy industry in mexico background the mexican authorities have published the rules setting out the requirements for the creation of a new energy and. The fibra assets are comprised by two kinds of contributions, i.
Promoting energy and infrastructure in mexico the fibra e is based on the legal platform in place for mexican real estate investment trusts. Como importar mercancia a mexico desde ebay usa 2018 duration. Como importar mercancia a mexico desde ebay usa 2018. A fibra e must consider the returns generated by the repurchased certificates during the holding period to determine the taxable income that. Alberto alvarez of chevez, ruiz, zamarippa y cia breaks down the most innovative features of the new regime.