ARTICLE · 06 APRIL 2016

Amendments To The FIBRA-E Rules

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Today was published in the Federal Official Gazette the First Amendment to the Miscellaneous Tax Resolutions for 2016 and its Annexes 1-A, 23 y 27; in general terms, its content will enter into force starting April 2, 2016.

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Chevez Ruiz & Zamarripa

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Today was published in the Federal Official Gazette the First Amendment to the Miscellaneous Tax Resolutions for 2016 and its Annexes 1-A, 23 y 27; in general terms, its content will enter into force starting April 2, 2016.

This publication modifies the rules concerning Energy and Infrastructure Investment Trusts (FIBRA-E, per its acronym in Spanish) that were included in the Miscellaneous Tax Resolutions on September 2015, which we discussed in our News Flash 2015-2.

According to what has been stated by the Mexican tax authorities, through these new rules is sought both to clarify some issues of the previously published rules, as well as to create a regime that is more appealing for all participants in a FIBRA-E.

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