Bare ownership and usufruct: What is the difference?

Although Mexican law does not mention ” bare ownership” as such, it is necessary to resort to doctrines, jurisprudential criteria and thesis that helps to clarify this concept. Its definition can be obtained after the interpretation of several articles included in the Civil Codes of the States, as well as in the Federal Code. For a better […]



5 main proposals of the 2022 tax package initiative that could affect the sector of Authorized Non-Profits

Authorized Non-profits play an essential role in society, however, due to the nature of their operations they have always been a focus of attention for the authorities specialized in Tax Law in Mexico, who continue to promote modifications to the regulations according to the constant changes in the environment, for these taxpayers to carry out their operations[…]



2021 Fiscal Reform

2021 FISCAL REFORM   On December 8th, 2020, the Decree reforming, adding, or abrogating certain provisions of the Income Tax Law (ITL), Value Added Tax Law (VATL) and the Federation Fiscal Code (FFC) were published in the Official Journal of the Federation. The main objective of the tax reform is to expand the rights of the tax authorities, including new control measures related to[…]



Update of the Information of Partners and Shareholders before the SAT

The partners and shareholders are required to register with the RFC and provide related information with your identity, address, tax address, telephone, email and request the advanced electronic signature certificate for the creation of a moral person in Mexico. Although the previous ones are obligations of partners and shareholders legal entities should record in the partners and[…]