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ARTICLE · 29 SEPTEMBER 2015

Mexico Releases Framework For Investment Trusts In Energy And Infrastructure

Jones Day
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The Mexican government, through its Tax Administration Service, has released a preliminary framework for fiscally transparent trusts focused on energy and infrastructure investments.

MexicoEnergy and Natural Resources
Alberto De La Parra
Alberto De La Parra
José Estandía
José Estandía
Antonio Franck
Antonio Franck
Rodrigo Gómez
Rodrigo Gómez
Luis Salinas
Luis Salinas
Andrés Lieja
Andrés Lieja
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The Mexican government, through its Tax Administration Service, has released a preliminary framework for fiscally transparent trusts focused on energy and infrastructure investments. The tax treatment of such "Energy and Infrastructure Trusts" is similar to that of FIBRAs (Mexican Real Estate Investment Trusts) and follows the efforts of the Mexican government to attract investment in the Mexican energy and infrastructure industries.

Under the administrative framework, an Energy and Infrastructure Trust must be incorporated under Mexican law, and its purpose must be to invest in Mexican legal entities that are wholly owned by persons or entities resident in Mexico for tax purposes. In addition, its business activities must be exclusively focused on one or more of the following: 

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