Agreement Issuing the General Rules for the Application of the Fiscal Incentive for Research and Technology Development

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DOF: 14/12/2023

AGREEMENT issuing the General Rules for the Application of the Fiscal Incentive for Research and Technology Development

Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development.

The Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development, based on the provisions of Article 202, fractions I and IV of the Income Tax Law, has deemed it appropriate to issue the following:

AGREEMENT ISSUING THE GENERAL RULES FOR THE APPLICATION OF THE FISCAL INCENTIVE FOR RESEARCH AND TECHNOLOGY DEVELOPMENT

GENERAL RULES FOR THE APPLICATION OF THE FISCAL INCENTIVE FOR RESEARCH AND TECHNOLOGY DEVELOPMENT

I. Definitions

For the purposes of these Rules, the following shall be understood:

a) Evaluation Commission: a collegiate body integrated by researchers, technologists and/or experts, responsible for carrying out the technical evaluations of the requests sent through the Online System, which shall be non-binding for the Committee.

b) Committee: Interinstitutional Committee for the Application of the Fiscal Incentive for Research and Technology Development, created based on Article 202 of the Income Tax Law.

c) CONAHCYT: National Council of Humanities, Sciences and Technologies.

d) Taxpayer: the income tax taxpayer who carries out investment projects in RDT.

e) e.firma: Advanced Electronic Signature.

f) Fiscal Incentive: the one granted to income tax taxpayers who carry out research and technology development projects in RDT, in accordance with Article 202 of the Income Tax Law.

g) Technical Evaluation: the procedure by which the Evaluation Commission technically analyzes and evaluates the RDT investment project, based on the Operational Guidelines issued by CONAHCYT. The technical evaluation issued by said Commission shall not be binding for the Committee.

h) Incremental Expense: the positive difference between the expenses and investments in eligible RDT items in the year in which the incentive is requested and the average expense in eligible RDT items that the taxpayer has carried out in the three fiscal years prior to their request.

i) RDT: the set of novel and creative activities, undertaken systematically with the objective of increasing the scientific and technological knowledge of the country, as well as the use of their results for the creation of new products, materials, processes, devices, among others, without being linked to the commercialization of the products.

j) Invoice: Proof of expense or investment in RDT issued by a purchase abroad as long as it is an eligible expense concept considered in the Single Annex, section A of these General Rules.

k) CONAHCYT Internet Page: the Internet page with address www.conahcyt.mx.

l) SE Internet Page: the Internet page with address www.gob.mx/se/.

m) SHCP Internet Page: the Internet page with address www.gob.mx/shcp.

n) SAT Internet Page: the Internet page with address www.gob.mx/sat.

o) Related Parties: the persons so considered in terms of Articles 90, last paragraph, and 179, fifth and sixth paragraphs of the Income Tax Law.

p) ProNacEs: National Strategic Programs defined by CONAHCYT.

q) Investment Project: the expenses and investments in RDT carried out in national territory and abroad, as long as it is an eligible expense considered in the Single Annex of these rules, destined directly and exclusively to the execution of projects of the taxpayer that constitute a scientific or technological advance.

r) SAT: Tax Administration Service.

s) SE: Ministry of Economy.

t) SHCP: Ministry of Finance and Public Credit.

u) Online System: the site contained in the CONAHCYT Internet page, developed for the sending and receiving of the request for the application of the fiscal incentive; the sending and receiving of the required digitized documents; the consultation of information related to the investment project; the processing of the fiscal incentive; the follow-up of authorized investment projects, and the consultation of the notifications that correspond in terms of these Rules.

v) Request: the digital document sent, received and archived in the Online System, through which taxpayers formalize the request for the application of the fiscal incentive.

II. Regarding the Committee

The representative of the SHCP shall preside over the Committee and shall have a casting vote. The Committee shall have a Technical Secretariat in charge of CONAHCYT, which shall be designated by its representative; said position shall be exercised by a person different from the representative or the alternate of CONAHCYT who is a member of the Committee. The Technical Secretariat shall have voice but no vote in the Committee sessions.

The heads of each of the dependencies that make up the Committee shall designate their representatives, who must hold, at least, a position of General Director level in the Centralized Federal Public Administration or its equivalent in the Para-Federal Public Administration and their respective alternate in the Committee, who must hold a position of the same level or of an immediate lower level to that of the person appointed as representative. The substitution and removal of the representatives and alternates must be notified to the Committee through the Technical Secretariat within a period not exceeding ten business days counted from the moment such substitution or removal occurs.

Committee members shall have one vote. The representatives or their alternates may not abstain from voting, unless there is some impediment to do so, in accordance with what is established in the General Law of Administrative Responsibilities. When the representatives and alternates attend the sessions, only the representative shall have the right to vote, exempting the alternate from such prerogative, who shall only have the right to voice.

Committee agreements shall be taken by unanimity regarding the modification and application of these Rules, and by simple majority in the determination of investment projects eligible to be benefited with the fiscal incentive, as well as in other matters within its competence.

For the Committee to meet, the majority of its members must be present and the presence of the Committee President or their alternate, as well as the Technical Secretariat, must be ensured. If this quorum is not met, the Committee Presidency shall convene a second session to be held within the next five business days.

The second session may be held with the attendance of at least three of the Committee members, always counting with the presence of the Committee President, the CONAHCYT representative and the Technical Secretariat.

The Committee Presidency, through the Technical Secretariat, shall notify Committee members about the second absence of the representative or the alternate, so that within a period of three business days a new representative and alternate are designated.

The Committee shall meet in ordinary session once a year and in extraordinary session as many times as necessary for the adequate handling of matters related to the fiscal incentive, at the request of any of its members.

The Committee Presidency, through the Technical Secretariat, may convene ordinary sessions to the representatives of said Committee with at least five business days' advance notice and extraordinary sessions with at least two business days' advance notice; such summons must be carried out preferably through electronic means, accompanied by the corresponding information and documentation.

The Committee shall have the following powers:

a) Approve modifications to these Rules.

b) Issue the necessary agreements for the fulfillment of its object.

c) Authorize, if applicable, the amount of the fiscal incentive to taxpayers, attending to the investment project in question.

d) Authorize the technical and/or financial changes presented by taxpayers regarding investment projects, even those that do not imply adjustments in the amount of the previously authorized fiscal incentive.

e) Authorize early termination requests presented by taxpayers of multi-year projects that concluded satisfactorily.

f) Process the publication in the Official Gazette of the Federation of the information referred to in Article 202, fifth paragraph, fraction III of the Income Tax Law.

g) Revoke the authorizations for granting the fiscal incentive when appropriate.

h) Interpret these Rules and matters not provided for in them.

i) Constitute working groups to carry out analyses, studies or evaluations related to investment projects and the fiscal incentive. As well as request from Committee members, through the Technical Secretariat, the necessary information and documentation within the scope of their respective competencies for the application of the fiscal incentive.

j) Approve, when applicable, all specific regulations, criteria, orders and standards necessary for the functioning of the fiscal incentive.

k) Authorize a fiscal incentive amount lower than requested or deny it, based on resource availability, in accordance with what is established in Article 202, fifth paragraph, fraction II of the Income Tax Law, as well as from the analysis of the expense items indicated in the Single Annex, regardless of whether the project presented by the taxpayer meets the specifications and requirements established in these Rules and in the Operational Guidelines issued by CONAHCYT.

l) Monitor compliance with these Rules and other provisions related to the fiscal incentive.

m) Those others provided by laws and other applicable provisions, for the strict application of the fiscal incentive.

The Committee Presidency shall have the following functions:

a) Convene members of the Committee to session, indicating the date, time and place where the session will take place, in the terms provided in Rule 5.

b) Submit to the consideration and approval of the Committee the publications provided for in these Rules with at least five business days' advance notice to the deadline for publication established for such effect and carry out the relevant management for its publication.

c) Promote the execution of Committee agreements and resolutions.

d) Those others instructed by the plenary of the Committee for the strict application of the fiscal incentive.

The Technical Secretariat shall have the following functions:

a) Keep a record, follow-up and control of the fiscal incentive requests received, matters in process and investment projects authorized in previous fiscal years.

b) Inform the Committee about agreements registered in previous fiscal years, as well as about the compliance with approved agreements.

c) Draft the minutes of Committee sessions, which must be approved and signed in the subsequent session.

d) Act as a communication channel between Committee members, as well as between them and taxpayers. It may also request from Committee members the necessary information and documentation within the scope of their respective competencies for the application of the fiscal incentive.

e) Receive and present to the Committee the list of investment projects technically deemed viable by CONAHCYT, in the corresponding fiscal year.

f) Collect and prepare the information referred to in Article 202, fifth paragraph, fraction III of the Income Tax Law, for the Committee to authorize and process its publication in the Official Gazette of the Federation.

g) Verify the legal quorum of sessions.

h) Notify agreements, resolutions and any other communication to taxpayers in the terms indicated in Rule 15 of these Rules.

i) Those others instructed by the plenary of the Committee for the strict application of the incentive.

The Technical Secretariat shall follow up on the authorization of the fiscal incentive, in accordance with the following:

a) In order to be able to publish by the last day of February of each year the amount authorized during the immediate previous fiscal year, as well as the taxpayers and investment projects that were entitled to said benefit, it shall present to the Committee the list of projects and amounts authorized during said exercise.

b) During the month of May of each fiscal year, it shall present to the Committee a report on the impacts and benefits of the investment projects approved for the immediate previous fiscal year. Said report must incorporate the economic impact of the fiscal incentive on research and technology development, for which it may be assisted by a working group designated by Committee representatives.

c) Inform about cases of revocation of the authorized fiscal incentive that are carried out in terms of Rules 29, 30 and 31.

d) Inform the Committee about technical and financial adjustments requested by taxpayers authorized with the fiscal incentive.

e) Inform the Committee about early termination requests presented by taxpayers of multi-year projects that concluded satisfactorily.

f) Inform the Committee about fiscal incentive declinations requested by authorized taxpayers.

The Technical Secretariat shall permanently maintain the confidentiality of all information delivered by applicants for the fiscal incentive and, in case of failure to do so, shall be subject to the sanctions that proceed in accordance with what is established in the General Law of Administrative Responsibilities and other applicable provisions.

For its part, Committee members may not discuss with taxpayers the situation of any request in process in the Committee nor conserve, reproduce and/or distribute, by any means, the material submitted to their consideration, obligating themselves to keep absolute confidentiality regarding said information.

Information that the Committee is obligated to publish in terms of these Rules and Article 202 of the Income Tax Law is exempt from what is established in this Rule.

III. Regarding the procedure for the application of the fiscal incentive

Taxpayers interested in receiving the fiscal incentive referred to in Article 202 of the Income Tax Law must be up to date in the fulfillment of their tax obligations, for which they must present, through the Online System, the voluntary declaration under oath of truth, in which they indicate that they are up to date in the fulfillment of their tax obligations.

The SHCP shall remit to the SAT, fifteen business days after the closing of the request submission period, the information regarding the taxpayer applicants for the fiscal incentive, so that said Decentralized Organism, within the scope of its attributes and competencies, provides the Committee with information or documentation regarding the fulfillment of tax obligations, which must be provided at most five business days prior to the celebration of the incentive authorization session.

Taxpayers interested in receiving the fiscal incentive referred to in these Rules, will enter the Online System and fill out the request form with their information and that of the investment project, which must contain the name of the project, the hypothesis statement, possible solutions, the methodology to be used to prove the hypothesis, as well as the expected results, in accordance with what is established in the Operational Guidelines issued by CONAHCYT. In addition, they must attach the digitized documents defined in these Rules and in the Operational Guidelines that CONAHCYT issues for such effect, as well as in the general requirements to request the fiscal incentive, which will be published on the Internet pages of CONAHCYT, SAT, SE and SHCP.

Investment projects in research and technology development that participate in the fiscal incentive may be aligned with one of the priority axes of the ProNacEs defined by CONAHCYT on its internet page, for the purpose that this consideration be taken into account in the evaluation carried out by the members of the Evaluation Commission.

The taxpayer shall sign with their e.firma the voluntary declaration under oath of truth, that the data and attached documents are lawful, reliable, verifiable and that they have read and accept the terms and conditions indicated in these Rules, in its Single Annex for requesting the fiscal incentive for Research and Technology Development and in the Operational Guidelines issued by CONAHCYT.

In the event that two or more taxpayers enter the Online System a proposal for an investment project that in its content the Evaluation Commission identifies as similar technical proposals, the requests shall be considered not presented. This situation shall be resolved by the Committee.

Taxpayers in filling out their request must comply with the following:

a) Indicate their key in the Federal Taxpayer Registry.

b) Annual integration of expenses and investments carried out for the concept of RDT projects for the three immediate previous fiscal years to the exercise for which the fiscal incentive is requested, in which expenses and investments in RDT projects carried out with support from programs in charge of dependencies and entities of the Federal Government and/or State Governments are broken down, as well as the estimate of these expenses and investments regarding the exercise for which the fiscal incentive will apply, grouped by the main concepts.

To participate in the fiscal incentive, only those taxpayers who effectively carried out, in the three years prior to their request, expenses and investments for the concept of RDT will be considered.

To consider that the expenses were effectively carried out, they must be backed by digital internet tax receipts validated by the SAT, or in its case by invoice for expenses carried out abroad. For this effect, the SHCP shall remit to the SAT the information related to said receipts, so that, within a period of 30 business days, from the receipt of the request, it validates the corresponding information in terms of what is established in section V, letter B of the Operational Guidelines.

c) Deliver a free-form document, in which the commitment to carry out one or more of the products described below is specified: the development of utility models; scientific articles; book or scientific book chapter; technological development; copyright; industrial design; materials; technologically improved products; pilot plant; device or prototypes; breeder's rights. Or, submit the patent application or patent granted in Mexico in accordance with the Industrial Property Law; patent application or patent granted in Mexico under the Patent Cooperation Treaty, in the terms established in the Operational Guidelines.

d) Not have incurred in previous exercises in any of the causes for revocation provided for in Rule 30, in these Rules.

e) Not be located in the circumstances referred to in the fourth paragraph of Article 69-B nor in that provided for in the ninth paragraph of Article 69-B Bis of the Federal Tax Code.

Taxpayers who have filed a defense mechanism or any other administrative or jurisdictional procedure, promoted against a resolution of the Committee, may not be the object of the fiscal incentive, except if they withdraw from them before entering the request.

The sending of the request through the Online System shall be formalized and considered received, only when said request is duly signed with the e.firma of the participating taxpayer. Once the previous procedure is carried out, the Online System will generate the receipt acknowledgment with digital seal, which will contain, among other data, the date, time and reception folio assigned by the Online System.

Only one request per investment project must be entered into the Online System. In the event that more than one request is entered into the Online System for the same project, said requests shall be considered not presented.

In the event that the taxpayer requests the fiscal incentive for more than one project, they may send a request through the Online System for the projects for which they request the fiscal incentive, obtaining for each project sent a reception folio to be technically evaluated individually. This, as long as the sum of the amounts requested for the investment projects does not exceed the maximum amount of the incentive established per taxpayer, in accordance with Article 202, fifth paragraph, fraction II of the Income Tax Law.

The schedule for sending and receiving requests shall be between 00:00 hours, central time, on February 28 and until 18:00 hours, central time, on April 30 of the fiscal year in question.

The address of the Technical Secretariat of the Committee for the delivery of materials or requests other than the request is located at Av. Insurgentes Sur 1582, Col. Crédito Constructor, Benito Juárez Municipality, C.P. 03940, Mexico City, on business days in a schedule of 9:30 to 13:30 hours central time.

The information and data entered into the Online System that are not sent in accordance with the requirements indicated in subsections a), b), c), d) and e) above; and, as long as the request is signed with its e.firma, in accordance with what is established in this Rule, as well as in the deadlines indicated in the same, shall be considered not presented.

The digitized documents attached in the Online System must be presented in PDF format. Each of the files may not exceed 15 megabytes and its title must be a maximum of 15 characters, which must not contain commas, accents, ñ, &, or any other symbol.

The correct completion of the application and the proper integration of the documentation attached through the Online System must comply with rules 11 and 12, as well as what is established in the Single Annex of these Rules, and in the Operational Guidelines issued by CONAHCYT published on the websites of CONAHCYT, SAT, SE, and SHCP. The completion of the application is the sole responsibility of the taxpayers. The receipt of the application and other documentation in the Online System does not prejudge its content, the compliance of the applicants with their obligations, nor does it constitute an evaluation and acceptance for obtaining the fiscal incentive.

The Technical Secretariat of the Committee will forward to CONAHCYT the applications for the application of the fiscal incentive received during the corresponding period for analysis.

CONAHCYT, through the Technical Secretariat, will forward the investment projects to the Evaluation Commission so that it issues the corresponding technical evaluations.

CONAHCYT, considering the technical evaluations issued by the Evaluation Commission, will rule on the technical feasibility of the investment projects presented by taxpayers within forty-five (45) business days following the closing date of the receipt of the application, forwarding said rulings to the Technical Secretariat.

The technical feasibility ruling prepared by CONAHCYT must specify whether the projects are technically viable, whether they are directed towards the development of products, materials, or production processes, and represent a scientific or technological advance, as well as the corresponding qualification. In addition, they must comply with the provisions established in the Operational Guidelines and General Requirements. The ruling issued by CONAHCYT will not be binding on the Committee.

Taxpayers who present investment projects in Technology Research and Development that refer to a technological development and are aligned with at least one of the CONAHCYT Strategic National Programs (ProNacEs) will obtain 5 additional points per project presented in the qualification of the Technical Feasibility Ruling issued by CONAHCYT.

CONAHCYT will make use of experts in the area of knowledge, who have recognized experience, for the composition of the Evaluation Commission in accordance with what is established in the Operational Guidelines issued for this purpose by CONAHCYT.

The members of the Evaluation Commission must adhere to the Operational Guidelines and other criteria issued for this purpose by CONAHCYT. When such members do not comply with the applicable legal provisions, they will not be considered for future evaluations of investment projects in research and development of technology.

Members of the Evaluation Commission may not participate as taxpayers of the fiscal incentive referred to in these Rules during the period in which they issue technical evaluations. Likewise, they must abstain from opining and voting in cases where they have any conflict of interest with the taxpayers requesting the application of the fiscal incentive.

The integration and functioning of the Evaluation Commission will be subject to what is established in the Operational Guidelines issued for this purpose by CONAHCYT.

The Committee, through the Technical Secretariat, will carry out notifications related to the fiscal incentive referred to in these Rules through the Online System. For these purposes, taxpayers will have assigned a notification consultation section within the Online System, to which they can access through their e.firma and with the user and password they have previously registered to access said system.

When the application is sent in the Online System, the Technical Secretariat will send, on a one-time basis, to the email addresses of the taxpayers the confirmation, which will serve to corroborate the authenticity and correct functioning of the taxpayers' email addresses.

Taxpayers must declare via the same channel, within three (3) business days following the receipt of the email referred to in the previous paragraph, that they accept receiving all notifications and communications related to the fiscal incentive through the email address provided at the time of their registration in the Online System.

In the event that taxpayers do not make the declaration referred to in the previous paragraph within the specified deadline, it will be understood that they accept receiving notifications and communications related to the fiscal incentive at the electronic address provided at the time of their registration in the Online System.

The user and password will be personal, non-transferable, and for confidential use, so taxpayers will be responsible for the use made of them, including the opening of the notification section.

Taxpayers must consult the notification section within three (3) business days following the day they receive an email from the Technical Secretariat sent to the email address they provided at the time of entering the fiscal incentive application through the Online System, in which they will be informed that they have a notification in the notification section.

The notifications referred to in this rule will be considered carried out when the electronic receipt is generated indicating the date and time when the taxpayers entered the notification consultation section of the Online System.

In the event that taxpayers do not open the notification consultation section within the specified period of three (3) business days, the electronic notification will be considered carried out on the fourth day counted from the day following the day on which the aforementioned email was sent to them.

IV.

On the calculation of the fiscal incentive

The fiscal incentive will consist of a fiscal credit of 30 percent (30%) of the incremental expenditures carried out in the fiscal year on research or technology development, applicable against the income tax incurred in the year in which said credit is determined. The fiscal incentive may only be applied on the incremental base of the expenditures and investments made in the corresponding year, with respect to the average of those made in the three immediately preceding fiscal years.

The amount of expenditures and investments for which the fiscal incentive is requested may not include those financed with the support provided by the dependencies and entities of the Federal Government and/or State Governments, through their different programs, including the funds regulated in the General Law on Humanities, Sciences, Technologies and Innovation, so they may not include them in the application for the fiscal incentive.

Likewise, for the calculation of the average of expenditures and investments in R&D of the three fiscal years prior to their application, the base for the calculation of the incremental, expenditures on R&D carried out with public support received by the taxpayers applying for the fiscal incentive in support programs under CONAHCYT and the Ministry of Economy will not be considered.

The formula for the calculation of the fiscal credit for approved investment projects is as follows:

Taxpayers with previously authorized projects who wish to participate again in obtaining the fiscal incentive with one or more other projects, for the calculation of the simple average of expenditures and investments in R&D of the three previous fiscal years, will consider the total value of the previously authorized project or projects.

Additionally, projects to which the fiscal incentive has previously been authorized may not be benefited with the fiscal incentive; except in the case of a new stage of the project that has a technical justification in the terms established for this purpose by CONAHCYT in the Operational Guidelines, and provided that they have a viable technical ruling and are up to date with the fulfillment of their tax obligations.

Regarding taxpayers who, after the authorization of the fiscal incentive for the investment project in question, make downward adjustments to expenditures and investments in R&D of the authorized project, they must inform the Committee of said reduction so that the fiscal incentive is adjusted to the new amount of investment of the authorized project; for this purpose, the authorized fiscal credit will be recalculated, in accordance with the formula indicated in this rule. The adjustment in the amount of the authorized fiscal credit resulting will be notified to the taxpayer responsible for the corresponding investment project, through the Online System.

Eligible expenditures and investments are those carried out by the taxpayer in national territory and abroad, in accordance with what is established in the Operational Guidelines issued by CONAHCYT and in the Single Annex of these Rules. Investments that do not generate direct benefits in Mexico, in addition to those indicated in the aforementioned Annex, will not be considered eligible expenditures and investments.

V.

On the authorization to apply the fiscal incentive

The application of the fiscal incentive will be granted in terms of what is established in article 202 of the Income Tax Law and in these Rules, considering only the incremental expenditures carried out in the corresponding fiscal year.

The Committee will grant the fiscal incentive considering the technical feasibility ruling issued by CONAHCYT, and the evaluation regarding the compliance with their tax obligations provided by SAT. In this sense, the Committee will consider as projects susceptible to authorization of the fiscal incentive those that obtain a viable technical ruling with a qualification equal to or greater than 85 points. Likewise, when it comes to projects with the same technical quality, for the granting of the incentive, the Committee will value, in order of preference, the following criteria:

a)

Continuation of multi-year investment projects, which have favorable technical evaluation in the immediately preceding fiscal year and have been published in the Official Journal of the Federation, provided that there is the corresponding and verifiable justification that they have subsequent stages pending development.

b)

Formal generation of patents, utility models, industrial property rights, trademarks, industrial designs, and utility models for processes of innovation and technology transfer, with positive impact on society.

c)

Development of prototypes and other equivalent deliverables.

d)

Projects that contribute to the generation of new types of employment, new types of companies, or creation of new markets.

e)

Projects that contribute to the incorporation of science teachers and doctors in science, in national scientific and technological base companies.

f)

Projects oriented towards the development of technologies related to the adoption of industry 4.0.

g)

Linkage with higher education institutions and public research centers. For these purposes, linkage will exist when more than 20% of the total expenditure of the investment project has been exercised through said institutions or centers.

h)

Increase in productivity and generation of high-skilled and remunerated employment.

i)

That it is part of a broader strategy project, or that it is inserted in a geographic development area where companies and institutions are grouped around a common productive activity to achieve a high index of benefit and efficiency or that generates more jobs or economic spill-over.

j)

The order in which taxpayers present their applications.

The Committee, through the Technical Secretariat, will notify the taxpayer responsible for the corresponding investment project, through the Online System, the authorization issued by the Committee, within a period that will not exceed thirty (30) business days counted from the date of celebration of the session in which the corresponding investment project was authorized and within the same period the Committee will publish on the websites of CONAHCYT, SE, SAT, and SHCP, the list of taxpayers, the projects, and the amount of authorized fiscal incentive. Taxpayers who are not published on the aforementioned websites will be understood as not authorized for the application of the fiscal incentive.

The right to apply the fiscal incentive is personal to the taxpayer to whom it is granted and may not be transmitted to another person nor as a consequence of merger, spin-off, or any other legal act.

The taxpayer to whom the fiscal incentive is authorized is the only one obliged to comply with what is established in the applicable provisions to conclude their investment project in research and development of technology, so no other taxpayer may request the fiscal incentive for the same investment project.

The deadline to conclude the projects will be that determined by the Committee in accordance with the nature of each project without exceeding four (4) years.

Applications for the application of the fiscal incentive must be resolved within a maximum period of three (3) months counted from the deadline for the presentation of investment projects.

The Technical Secretariat, through notification in terms of rule 15, will make known to the interested party the reasons why the Committee did not authorize the application of the fiscal incentive to the investment projects in question.

VI.

On the obligations of taxpayers

Taxpayers to whom the fiscal incentive was authorized must present to the Technical Secretariat through the Online System, in January of the year immediately following the one in which they received the fiscal incentive, a report on the impacts and benefits obtained by their approved investment projects. When it comes to projects with a duration of more than one fiscal year, said report must account for the advances committed for each fiscal year within their proposal contained in the Online System, in order to maintain their authorization.

For the purposes of the previous paragraph, if the Committee identifies that the taxpayer provided false information and/or it does not match their records, databases, applications, files, or any other means of concentration of information or documentation, the revocation procedure will be initiated in accordance with what these Rules establish.

If during the procedure for granting the fiscal incentive the competent authority determines that the information and/or documentation presented by the taxpayers regarding the fiscal incentive is false and/or does not match their records, databases, applications, files, or any other means of concentration of information or documentation, the Committee will agree that the taxpayer will not be subject to the fiscal incentive in the year in which the falsity of the documents is proven or it is known that it does not match the records, databases, applications, files, or any other means of concentration of information or documentation of the competent authority, and in subsequent years.

In addition to the report referred to in the first paragraph of this rule, in February of each fiscal year subsequent to the one in which they received the incentive, taxpayers must present to the Technical Secretariat of the Committee, through the Online System, a report issued by a public accountant registered with SAT in accordance with article 52 of the Federal Tax Code in relation to article 52 of its Regulations, through which they issue an opinion and certify that the amount of the resources of the fiscal incentive authorized to the taxpayer was exclusively applied to the expense concepts established in the incentive application for the realization of the authorized investment project, in accordance with applicable tax legislation and audit standards that regulate the capacity, independence, and professional impartiality of the public accountant.

For the issuance of the report, the public accountant must verify that there are digital fiscal receipts by Internet that cover the expenditures incurred, mentioning the compliance with this requirement in the body of the report they formulate.

Said report must contain the date of issuance, registration number with SAT of the public accountant who issues it, handwritten signature, name of the auditor, or in its case, the name of the firm to which it belongs.

At the time of issuing the report, the public accountant must not be sanctioned or suspended by SAT nor have their registration canceled by said authority.

Expenses related to contingencies or of the same nature, regardless of their denomination, must be broken down and identified by the type of contingency they cover. In case no contingencies have occurred, the expenditure concepts of the investment project to which those resources were applied must be reported.

Additionally, taxpayers must present, through the Online System, a financial report, in which they break down the expenditures effectively carried out for the development of the project.

Said report will be presented in the format published by CONAHCYT, through the Technical Secretariat, and in accordance with the requirements established in the Operational Guidelines. The first report will be presented no later than the fifth business day of the month of February of the fiscal year immediately following the one in which the fiscal incentive was authorized and must be presented each subsequent year until the conclusion of the authorized projects.

CONAHCYT, in accordance with article 20, fraction XV, of the Organic Statute of the National Council for Humanities, Sciences and Technology, may develop evaluation mechanisms, among them technical visits, to the beneficiaries of the incentive with the object of following up and monitoring the authorized investment projects.

The documentation delivered to the Committee for the authorization and follow-up of the fiscal incentive, as well as the documents that the Committee directs to the taxpayers, will form part of the taxpayer's accounting and will be considered as confidential or reserved information in accordance with what is established in the General Law of Transparency and Access to Public Information, the Federal Law of Transparency and Access to Public Information, the Federal Tax Code, and their respective regulations.

Taxpayers to whom the application of the fiscal incentive to research and development of technology has been authorized, will have the obligation to register in Mexico and in their name, the patentable advances that arise from the authorized investment projects in terms of these Rules. In the event that the right of exploitation of said patent is alienated to other persons or institutions or in case of provision of technical assistance derived from patentable or non-patentable advances, the prices or amounts of the counter-prestations resulting from said operations must be carried out at market prices, in accordance with what is established in articles 76, fraction XII, and 90 tenth-paragraph of the Income Tax Law.

Likewise, they will have the obligation to prove that they complied with the commitment regarding the deliverables referred to in subsection c) of rule 12 of these Rules.

The taxpayer must adhere to the technical provisions established in the Operational Guidelines established by CONAHCYT, for the purposes of presenting their application and for their investment project to be evaluated.

Any modification in the technical and/or financial part of the investment projects previously authorized by the Committee, must be informed through the Online System, to the Technical Secretariat.

VII.

On the causes and procedure for revocation of the authorization for the application of the fiscal incentive.

The procedure for revocation of the fiscal incentive in accordance with these Rules will be initiated when the corresponding authority determines that the information and/or documentation provided to the Committee by authorized taxpayers is false and/or does not match their records, databases, applications, files, or any other means of concentration of information or documentation. Independently of the above, the Technical Secretariat will give notice to the competent authority.

The revocation procedure in accordance with these Rules will also be initiated when, from the information provided to the Committee by the corresponding authorities, it is known that the taxpayer incurred omissions or fiscal infractions, without prejudice to the legal sanctions that apply.

In the event that the lack of match of the information and/or documentation or the non-compliance referred to in the previous paragraphs is known during the procedure for the authorization of the fiscal incentive, the Committee will agree that the taxpayer will not be subject to the fiscal incentive in the year in which said situations are known and in subsequent years.

The authorization for the application of the fiscal incentive will be revoked by the Committee when:

a)

The information and/or documentation provided to the Committee by authorized taxpayers is false or does not match their records, databases, applications, files, or any other means of concentration of information or documentation.

b)

The taxpayer incurs in fiscal infractions or crimes, regardless of the sanctions that apply, for which there is a final resolution.

c)

It is not concluded within the deadline authorized by the Committee, the investment is not made in the authorized concepts, or, in the case of projects with a duration of more than one fiscal year, when incremental expenditure and investment have not been made at the conclusion of the project, having accredited the corresponding incentive, except when it comes to causes not attributable to the taxpayer, in which case they must prove it before the Committee.

d)

The taxpayer does not allow the technical visits carried out by CONAHCYT for the follow-up and monitoring of the authorized investment projects, or from these it is detected that the project does not comply with the conditions under which it was authorized.

e)

What is provided in any of these Rules is not complied with.

The Technical Secretariat of the Committee will notify the taxpayer of the revocation determined by the Committee, in terms of rule 15 of these Rules, giving notice to SAT for the actions that proceed within its competence.

In the event of revocation of the authorization to apply the fiscal incentive, the taxpayer must pay, within the month following the date of notification of the revocation, the income tax that would have resulted had the fiscal incentive not been applied. The resulting tax shall be updated for the period from the month in which the declaration in which the fiscal incentive was applied was filed, until the month in which the corresponding payment is made, in accordance with Article 17-A of the Federal Tax Code. In addition, the taxpayer must cover surcharges for the same period in accordance with Article 21 of the cited Code.

The taxpayer whose authorization to apply the fiscal incentive has been revoked shall not be subject to the fiscal incentive in subsequent fiscal years.

For the purposes of what is provided in Rules 29 and 30 of these Rules, the following shall apply:

a) The Committee shall issue an agreement through which it indicates the facts or circumstances under which the revocation of the fiscal incentive in question is appropriate.

b) The content of the agreement referred to in the preceding subsection shall be notified to the taxpayer, in terms of Rule 15 of these Rules, by the Technical Secretariat of the Committee.

c) The taxpayer shall have a period of twenty business days counted from the day on which the agreement referred to in subsection a) of this rule is notified to present, if applicable, the documentation that they consider disproves the facts or circumstances stated therein.

d) When the taxpayer presents the documentation that disproves the facts or circumstances stated in the agreement referred to in subsection a) of this rule, within the period referred to in subsection c) above, the Committee shall issue, if applicable, an agreement ruling on the taxpayer's compliance.

e) When the taxpayer does not disprove the facts or circumstances stated in the agreement referred to in subsection a) of this rule, within the period referred to in subsection c) of the same, the Committee shall issue an agreement ruling on the appropriateness of revoking the authorized fiscal incentive, and shall proceed in accordance with Rule 31 of these Rules.

f) Once the payment of income tax has been made in terms of Rule 31 of these Rules, the taxpayer must present to the Technical Secretariat of the Committee the supporting documentation of the corresponding payment within a period not exceeding thirty calendar days.

TRANSITORY PROVISIONS

FIRST. These Rules shall enter into force the day following their publication in the Official Gazette of the Federation.

SECOND. The Agreement Issuing the General Rules for the Application of the Fiscal Incentive for Research and Development of Technology, published in the Official Gazette of the Federation on February 28, 2017, its Clarification, as well as its Modifying Agreements published on April 12, 2017; February 28, 2018; March 27, 2020 and March 16, 2022, in the same publication organ, are hereby repealed.

THIRD. For the purposes of compliance with the obligations referred to in Rules 24, 27 and 28 of these Rules, as well as the other obligations established in the Agreements indicated in Transitory Provision Second, taxpayers previously authorized as of the date of entry into force of this Agreement shall be subject to the General Rules for the Application of the Fiscal Incentive for Research and Development of Technology contained in this Agreement.

SINGLE ANNEX

RELATED AND UNRELATED EXPENSES

A. Related expenses to the investment projects presented by the company, eligible to obtain the authorization of the incentive, correspond to the following items:

Item	Description
Contracting of external researchers outside the company	Refers to salaries, wages, or any other form by which remuneration or fees for researchers, experts, and technologists incorporated into the development of the proposal as associated researchers, at their levels of specialization, master's, or doctorate, are named. Every member of the working group must have a curriculum vitae that reflects relevant information on their training and professional experience, indicating the activities they will perform and the payment they will receive for said activities. Only additional contracting beyond the labor force the company has at the beginning of the year in which the Investment Project will be developed will be considered.
Fieldwork	Process of searching for a sample or collecting data in the form of measurements, geographic coordinates, inventories that are necessary for the development of the investment project.
Training expenses in techniques or use of equipment that is essential for the investment project	Item destined for the payment of specialized technical training related to the development of the proposal, which have been previously described and are not part of the regular activities of the Taxpayer. Item destined exclusively for members of the Working Group employed directly by the proponent (the company), up to 5% of the total cost of the proposal.
Payment of external services to national and foreign third parties	Payment of expenses incurred by the contracting of external services provided by specialized natural or legal persons of national or foreign origin that cannot be developed by the proponent, which must be carried out to meet needs specific to the proposal and which have been foreseen in it (up to 15% of the total amount of the proposal). The external service refers to a specific and concrete activity that is directly linked to the protocol or methodology presented in the proposal, the supporting document of which must meet the fiscal and legal requirements exigible for this type of verification (Agreement or Contract for a determined object; Digital Fiscal Receipt via Internet, fee receipt).
Material, reagents, supplies, and specialized laboratory instrumentation indispensable for the development of the investment project	Purchase of material, reagents, supplies, and specialized instrumentation that will form part of the company's laboratories or research centers, foreseen in the proposal and required for the design, execution, and testing of the investment project.
Machinery, equipment, and specialized tooling indispensable for experimental tests and for the development of the project	Machinery, equipment, and specialized tooling necessary for experimental tests, as well as for the realization of the investment project. (Up to 35% of the total amount of the proposal).
Acquisition of living beings	Animals or plants that are indispensable for the realization of experimental tests.
Leasing of specialized equipment that is indispensable for the development of the investment project	Leasing of specialized equipment that due to its cost is not profitable to acquire but is necessary for the realization of tests, experiments, or crucial exercises for the realization of the investment project and always that it is not leased to related parties.
Test prototypes	Expenditures in specialized material for the construction of test prototypes and demonstrative models that confirm the validity of the design, methodology, and quality of the innovation.
Linkage payments	Economic resources destined to public or private Higher Education Institutions and/or Mexican Public Research Centers, registered or pre-registered in the National Registry of Scientific and Technological Institutions and Enterprises, for the concept of their collaboration in the proposal, always that they have been indicated on the Electronic Platform and for the amounts and conditions specified there, as well as for those for which the respective Collaboration Agreement has been presented with the corresponding payment schedule, which must be verified with the CFDI issued by the higher education institution or by the Research Center, as applicable.
Experimental pilot plant	Purchase, installation, and/or implementation of infrastructure and furniture that will form part of the company's pilot plants, foreseen in the proposal and required for the design, execution, and testing of the proposal. It may include expenses for its construction, conditioning, and commissioning.
Payment of services to CONAHCYT national laboratories	Payments for services to CONAHCYT national laboratories that are indispensable for the realization of the investment project, which must be verified through the issuance of the corresponding CFDI.

B. Unrelated expenses to the investment projects presented by the company, not eligible to obtain the authorization of the incentive, correspond to the following items:

Item	Description
Civil works	This restriction is excepted for the investment expense related to the pilot plant.
Acquisition and/or rental of real estate properties	The acquisition and/or rental of real estate property. It is considered that the company must have the necessary real estate properties to develop the investment project.
Administrative expenses	Electricity, telephone, water, office materials. Energy costs related to the current expense of the pilot plant and Administrative Expenses (Accountants, Administrators, Secretaries, etc.) are excluded.
Expenses associated with production	Working capital, machinery for the production line, as well as hiring of personnel for production.
Equipment maintenance	Payments to maintain the company's equipment.
Salaries and wages related to the project	Salaries or wages for personnel who are part of the company and who participate in the working group that will carry out the investment project.
Advertising expenses	Advertising or dissemination expenses.
Expenses on studies and permits related to federal, state, or municipal regulations	Expenses incurred to comply with any type of federal, state, or municipal regulation.
Freight	Any expense for the payment of freight.
Debts and provisions for possible losses	Expenses for the payment of any debt or provisions for losses will not be eligible.
Interest	Any payment of interest.
Purchase and sale of foreign currency	The purchase or sale of foreign currency.
Financial expenses	Expenses for financial services charged by any banking institution.
Taxes	Federal, state, or municipal taxes, except for the VAT on eligible expenses.
Fines, surcharges, and updates	Fines, surcharges, or updates.
Expenses financed through another CONAHCYT or Federal Government support	Expenses or investments from other projects previously financed with public resources.
Facilitation services	Expenses paid to third parties to prepare the project and/or manage the incentive.

Respectfully, Mexico City, November 27, 2023.- Substitute Representative of the National Council of Humanities, Sciences and Technologies, Dr. Edith Calixto Pérez.- Initials.- Representative of the Ministry of Economy, Lic. Alejandro García Ravizé Guízar.- Initials.- Substitute Representative of the Ministry of Finance and Public Credit, Mtra. Karina Ramírez Arras.- Initials.- Substitute Representative of the Tax Administration Service, Lic. Andrés Mojica Vázquez.- Initials.

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