Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 02 OCTOBER 2015

Fideicomisos De Inversión En Energía E Infraestructura

Jones Day
Jones Day
Contributor
Jones Day

Jones Day

Jones Day is a global law firm with more than 2,400 lawyers in 40 offices across five continents....

View firm profile
Explore more from Jones Day

El Servicio de Administración Tributaria publicó en su página de internet la actualización del anteproyecto de la Cuarta Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2015 y sus Anexos 1, 1-A, 3, 7 y 23, a través de la cual, entre otros temas, se introdujo la figura de los fideicomisos de inversión en energía e infraestructura.

SpainEnergy 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
Author LinkedIn connections

El Servicio de Administración Tributaria publicó en su página de internet la actualización del anteproyecto de la Cuarta Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2015 y sus Anexos 1, 1-A, 3, 7 y 23, a través de la cual, entre otros temas, se introdujo la figura de los fideicomisos de inversión en energía e infraestructura, cuyo tratamiento fiscal será similar a los fideicomisos de inversión en bienes inmuebles, mejor conocidos como FIBRAs.

La introducción de la figura de las "FIBRAs de Energía e Infraestructura" va de la mano con el esfuerzo del gobierno mexicano en atraer inversión a los sectores energéticos y de infraestructura.

Conforme al anteproyecto que contiene la regulación de ésta nueva figura, el fideicomiso debe ser constituido conforme a la leyes mexicanas y, su fin primordial, debe ser invertir en acciones de personas morales mexicanas, cuyos accionistas también deben ser residentes en México para efectos fiscales, y que se

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

How Spain’s Draft Data Center Rules Could Transform Digital Infrastructure Investment

Spain's draft Royal Decree introduces stringent energy sustainability, environmental, resilience and digital sovereignty requirements for data centers, including renewable additionality, hourly correlation, and efficiency standards. The regulation applies to all access and connection permits obtained after entry into force, with specific compliance deadlines for projects in progress and those with granted permits not yet connected to the grid.
SpainEnergy and Natural Resources
A&O Shearman
A&O Shearman
Article

Real Decreto Ley 25/2026: Nuevas Medidas Frente A La Crisis En Oriente Medio Para Evitar El Incremento De Los Costes Energéticos Y Garantizar El Suministro

El Real Decreto Ley 25/2026 introduce medidas urgentes para el sector de hidrocarburos y energía eléctrica como parte del Plan Integral de Respuesta a la Crisis en Oriente Medio. Las disposiciones buscan prevenir incrementos desproporcionados en los precios energéticos y asegurar el suministro durante el período invernal.
SpainEnergy and Natural Resources
Gómez-Acebo & Pombo
Gómez-Acebo & Pombo
Article

Ministerial Order TED/966/2026 Of 15 September: Creation Of Spain’s Capacity Market

The mainland electricity system is implementing a capacity market mechanism designed to guarantee power availability during critical periods. This initiative will compensate energy providers who commit to maintaining reserve capacity, addressing potential supply shortfalls. The framework represents a strategic approach to managing grid stability and preventing power disruptions.
SpainEnergy and Natural Resources
Gómez-Acebo & Pombo
Gómez-Acebo & Pombo
Article

Ninth Circuit Vacates CFAA Injunction Against Perplexity's Comet AI Agent

The Ninth Circuit Court of Appeals vacated a preliminary injunction against Perplexity AI, determining that when an AI agent acts at a user's direction, it is the user—not the AI company—who "accesses" computer systems under federal and California computer fraud statutes. This landmark appellate decision addresses how existing computer-access laws apply to agentic artificial intelligence and has significant implications...
United StatesMedia, Telecoms, IT, Entertainment
Jones Day
Jones Day
Article

NYSE And Nasdaq Move To 23-Hour Trading Day: Overnight Session Is An Evolution, But Not Yet A Revolution

The New York Stock Exchange and Nasdaq are implementing overnight trading sessions starting December 6, 2026, extending the trading day to nearly 23 hours by compressing the daily pause to just one hour. While this evolution toward continuous trading introduces new considerations for corporate actions, disclosure timing, and deal execution, the practical impact varies significantly between NYSE-listed companies,
United StatesFinance and Banking
Jones Day
Jones Day
Article

China's Supreme Court Issues Landmark Judicial Rules On AI: Implications For Product Liability, IP, Data, And Generative AI

China's Supreme People's Court has issued comprehensive judicial rules addressing artificial intelligence disputes, establishing frameworks for product liability, intellectual property rights, and data protection. These landmark opinions provide critical guidance for global companies navigating AI-related legal risks in China's evolving regulatory landscape.
ChinaIntellectual Property
Jones Day
Jones Day
Article

Ninth Circuit: Breach Of Confidence Confers Standing In Health Data Security Case

The Ninth Circuit has ruled that health plan participants whose confidential information was disclosed without authorization have standing to sue in federal court, even without showing financial loss or future harm. This decision, which departs from the risk-based approach many courts have applied since TransUnion, relies on the centuries-old action for breach of confidence and could have significant implications for companies' privacy commitments and data-sharing practices.
United StatesLitigation, Mediation & Arbitration
Jones Day
Jones Day
Article

Amendment To The General Rules Under Mexico’s Anti-Money Laundering Law (LFPIORPI): Key Regulatory Changes Under Acuerdo 115/2026

Mexico's comprehensive anti-money laundering framework has undergone a sweeping transformation through Acuerdo 115/2026, introducing mandatory risk-based methodologies, enhanced client due diligence protocols, and automated monitoring requirements. With implementation deadlines beginning March 1, 2027, obligated parties conducting vulnerable activities face compressed timelines to overhaul their compliance infrastructure while navigating heightened enforcement risks and stricter beneficial ownership thresho
MexicoGovernment, Public Sector
Jones Day
Jones Day
Article

EU Commission Pushes for Transposition of the EmpCo Directive on Environmental Claims

The European Commission has initiated infringement procedures against 20 EU Member States for failing to transpose the EmpCo Directive by the March 27, 2026 deadline. This directive aims to combat greenwashing by requiring substantiation of environmental claims and third-party certification for sustainability labels, with full implementation expected by September 27, 2026.
European UnionConsumer Protection
Jones Day
Jones Day
Article

Commission Proposes EU Public Procurement Act

The European Commission has proposed replacing the EU's three core procurement directives with a single, directly applicable Regulation that would fundamentally reshape how companies compete for public contracts across Member States. The reform introduces mandatory quality criteria thresholds, embeds ESG considerations as evaluation factors, and establishes new security and European-preference provisions that could restrict participation based on ownership, supply chain exposure, and strategic dependencies.
European UnionGovernment, Public Sector
Jones Day
Jones Day
Article

Federal Court Holds New York’s Climate Superfund Law Preempted By CAA

A federal court has struck down New York's Climate Change Superfund Act, which sought to recover $75 billion from fossil fuel companies based on historical emissions. The ruling found the Act preempted by the Clean Air Act, marking the first judicial decision on state climate superfund legislation and establishing that EPA's rescission of the endangerment finding does not alter preemption analysis.
United StatesEnvironment
Jones Day
Jones Day