Decree fostering investment by taxpayers carrying out productive economic activities within the Development Poles for Wellbeing of the Isthmus of Tehuantepec

Official Gazette of the Federation (DOF): 05/06/2023

DECREE fostering investment by taxpayers carrying out productive economic activities within the Development Poles for Wellbeing of the Isthmus of Tehuantepec

In the margin a seal with the National Shield, which says: United Mexican States.- Presidency of the Republic.

ANDRÉS MANUEL LÓPEZ OBRADOR, President of the United Mexican States, in exercise of the power conferred upon me by Article 89, Section I, of the Political Constitution of the United Mexican States, based on Articles 30 and 31 of the Organic Law of the Federal Public Administration and 39, sections II and III, of the Federal Fiscal Code, and

CONSIDERING

That, in terms of Article 25, first paragraph, of the Political Constitution of the United Mexican States (CPEUM), [i]t corresponds to the State the rectorship of national development to guarantee that this be integral and sustainable, that it strengthens the Sovereignty of the Nation and its democratic regime and that, through competitiveness, the promotion of economic growth and employment and a fairer distribution of income and wealth, it allows the full exercise of freedom and dignity of individuals, groups and social classes, whose security this Constitution protects;

That Article 26, Section A, of the CPEUM establishes that [t]he State will organize a system of democratic planning of national development that imparts solidity, dynamism, competitiveness, permanence and equity to the growth of the economy;

That the National Development Plan 2019-2024, published in the Official Gazette of the Federation (DOF) on July 12, 2019, in General Axis III "Economy", establishes as one of its regional projects the Program for the Development of the Isthmus of Tehuantepec, whose objective is to boost the growth of the regional economy with full respect for the history, culture and traditions of the Oaxacan and Veracruz Isthmus; its axis will be the Interoceanic Multimodal Corridor, which will take advantage of the position of the Isthmus of Tehuantepec to compete in world markets for the movement of goods, through the combined use of various means of transport;

That, according to statistical information from the National Council for the Evaluation of Social Development Policy (Coneval), in 2020 the percentage of population in poverty in Oaxaca and in Veracruz de Ignacio de la Llave was 61.7 percent and 58.6 percent (1), respectively, which compares unfavorably with the rate of 43.9 percent at the national level (2);

That, according to estimates by Coneval (3), made based on the National Survey of Household Income and Expenditure, in 2020, the monthly per capita income in Oaxaca and in Veracruz de Ignacio de la Llave was 3,233 and 3,303 pesos, respectively, figures that represent half of the 6,632 pesos obtained in the state of Nuevo León;

That in the south-southeast region of the country, specifically in Oaxaca and in Veracruz de Ignacio de la Llave, the labor informality rate is 81.7 and 67.0 percent, respectively, unlike the 55.6 percent that exists at the national level (4), so a greater generation of formal and well-paid jobs is required in said area;

That, by decree published in the DOF on June 14, 2019, the Interoceanic Corridor of the Isthmus of Tehuantepec was created, a decentralized public body, with legal personality and its own assets, not sectorized;

That, on March 2, 2020, the "Organic Statute of the Interoceanic Corridor of the Isthmus of Tehuantepec" was published in the DOF, in which the Development Poles for Wellbeing are described as polygons within the Isthmus of Tehuantepec that will have incentives to attract investment that triggers the economic and social development of the region, based on the productive vocations with the greatest potential, and the power to define the establishment of said poles throughout the region of the Isthmus of Tehuantepec is attributed to said decentralized public body;

That, on August 4, 2020, the "Program for the Development of the Isthmus of Tehuantepec 2020-2024" was published in the DOF, which foresees, among other priority objectives, promoting a new model of economic growth for the benefit of the entire population of the Isthmus of Tehuantepec, with a vision of the future of the region in which

the decades of exclusion from federal programs and budgets are overcome

based on their own strengths and resources, enhance their development and increase their capacities to attract resources from other regions of the country and from other countries, as well as undertake actions and projects to revitalize the local economy and society, in the search for a new stage of development and emerging actions for the population in extreme poverty;

That the Interoceanic Corridor of the Isthmus of Tehuantepec was sectorized to the Ministry of the Navy by decree published in the DOF on March 14, 2023, and its purpose was expanded to implement the multimodal logistics platform that integrates the provision of services of the administrations of the national port system Coatzacoalcos, S.A. de C.V., Salina Cruz, S.A. de C.V., Dos Bocas, S.A. de C.V. and Puerto Chiapas, S.A. de C.V., and their interconnection through the integration of the Railway of the Isthmus of Tehuantepec, S.A. de C.V., to the aforementioned platform for rail transport, as well as to acquire, develop, subdivide, commercialize, concession, award and, if applicable, alienate the properties that make up its assets, which allows carrying out the establishment of the Development Poles for Wellbeing, based on the productive vocations that are determined for the corresponding polygons of the region of the Isthmus of Tehuantepec, with an integral, sustainable, sustainable and inclusive vision, that promotes economic, productive and cultural growth;

That, on May 12, 2023, the agreements were published in the DOF by which the Declarations of the Development Poles for Wellbeing are issued: Coatzacoalcos I, Coatzacoalcos II, Salina Cruz, San Blas Atempa, San Juan Evangelista and Texistepec;

That, in order to trigger productive investments, the creation of jobs and economic growth in the Development Poles for Wellbeing, it is considered convenient to grant taxpayers installed in said Poles tax incentives that reduce their costs and facilitate their operation, to thus convert them into a tool that reduces inequality in the region;

That Article 31, Section IX, of the Organic Law of the Federal Public Administration establishes that it corresponds to the Ministry of Finance and Public Credit to determine the criteria and global amounts of tax incentives. Hence, said dependency must be in charge of issuing the guidelines so that taxpayers carrying out productive economic activities within the Development Poles for Wellbeing can obtain the tax benefits and administrative facilities granted in this decree, whose compliance must be accredited with the certificate that said dependency issues for such effect;

That productive activities are characterized by having a high potential to trigger the economic development of a region, so it is necessary to focus on incentivizing and attracting new investments to the Isthmus of Tehuantepec, and thus take advantage of the linkage capacity of the same with the rest of the economy proper to the region, for the development of the following priority and potential productive vocations: electric and electronic, semiconductors, automotive (electromobility), auto parts and transport equipment, medical devices, pharmaceutical, agroindustry, equipment for generation and distribution of electrical energy (clean energies), machinery and equipment, information and communication technologies, metals and petrochemicals, among others;

That it is necessary to attract new investments in industrial activities to the Isthmus of Tehuantepec, encourage investment in the installation of new productive plants within the Development Poles for Wellbeing that trigger the economic growth of the region and employment sources permanently, and

That with the objective of boosting competitiveness and favoring liquidity in the operation of taxpayers carrying out productive economic activities within the Development Poles for Wellbeing, I have seen fit to issue the following

DECREE

Article One. Tax benefits and administrative facilities are granted to taxpayers carrying out productive economic activities within the Development Poles for Wellbeing that are determined as such, according to the corresponding declaration, by the decentralized public body called Interoceanic Corridor of the Isthmus of Tehuantepec.

Article Two. Taxpayers carrying out productive economic activities within the Development Poles for Wellbeing interested in obtaining the tax benefits and administrative facilities provided for in this decree, must comply, among others, with the following requirements:

I.

Be up to date in the fulfillment of their tax obligations;

II.

Have a valid concession title or be owner of some surface within some Development Pole for Wellbeing;

III.

Present, if applicable, the investment project for which the concession title referred to in the previous section was granted, and

IV.

Have their tax domicile in the Development Pole for Wellbeing where they develop their productive economic activities.

The foregoing, in accordance with the guidelines that the Ministry of Finance and Public Credit issues for such effect.

To maintain the indicated tax benefits, taxpayers must present progress in the referred investment project and comply with the minimum employment levels that the Ministry of Finance and Public Credit determines according to what is provided in said project and in accordance with the economic activity they develop.

The Ministry of Finance and Public Credit must issue the certificate that accredits compliance with the requirements established above, or well, the resolution of non-compliance with the same, prior opinion issued by the general director of the Interoceanic Corridor of the Isthmus of Tehuantepec. The opinion referred to in this paragraph must be made known prior to the head of the Ministry of the Navy by said decentralized public body.

The Ministry of Finance and Public Credit must publish on its Internet page and update semiannually, in January and July of each year, the list of taxpayers

that carry out activities

productive economic activities within the Development Poles for Wellbeing to which it has issued the

cited certificate.

When taxpayers cease to comply with any of the requirements provided for in the guidelines to which this article refers, they will cease to apply the tax benefits and administrative facilities established in this decree from the moment in which the non-compliance occurs.

Article Three. For the effects of this decree

productive economic activities within the Development Poles for Wellbeing are understood, according to the assignment that is made to each one of them, the following vocations:

I.

Electric and electronic;

II.

Semiconductors;

III.

Automotive (electromobility);

IV.

Auto parts and transport equipment;

V.

Medical devices;

VI.

Pharmaceutical;

VII.

Agroindustry;

VIII.

Equipment for generation and distribution of electrical energy (clean energies);

IX.

Machinery and equipment;

X.

Information and communication technologies;

XI.

Metals and petrochemicals, and

XII.

Any other not comprised in the previous sections that the Board of Governors of the Interoceanic Corridor of the Isthmus of Tehuantepec determines for the Development Poles for Wellbeing, in terms of the applicable legal provisions.

Article Four. The tax incentives will not be considered as accumulative income for the effects of the income tax.

Article Five. Taxpayers applying the tax incentives established in this decree are relieved of the obligation to present the notice referred to in Article 25, first paragraph, of the Federal Fiscal Code, in the case of the crediting of the amount of the tax incentives. The foregoing, without prejudice to the provisions of the last paragraph of the cited article.

Article Six. A tax incentive is granted to taxpayers individuals and legal entities resident in Mexico and to residents abroad with permanent establishment in the country that tax in the terms of Title II, of Title IV, Chapter II, Section I, or of Title VII, Chapter XII, of the Income Tax Law, that obtain income coming from productive economic activities carried out within the Development Poles for Wellbeing, consisting of a tax credit creditable against the amount of the income tax caused, determined in the fiscal year in question in the terms of Article Eight, first paragraph, of this decree.

The tax credit referred to in this article will be equivalent to 100% of the income tax caused referred to in the previous paragraph, during three fiscal years counted from that in which taxpayers obtain the certificate referred to in Article Two of this decree. And it will be of the equivalent to 50% of the income tax in the three subsequent fiscal years, or of up to the equivalent to 90% in the case that the minimum employment levels are exceeded, in the terms of the guidelines referred to in Article Two of this decree.

When, for any cause, the tax incentive provided for in this article ceases to be applied, the periods indicated in the previous paragraph will continue to be computed and, in case of resumption of the incentive, the percentage that corresponds to the fiscal year in which it resumes will be applicable.

When taxpayers, being able to do so, do not apply in a fiscal year the credit referred to in this article, they will lose the right to apply it subsequently.

Taxpayers must make monthly provisional payments on account of the income tax caused referred to in the first paragraph of this article, no later than the 17th of the month immediately following that to which the payment corresponds. They can apply against said provisional payments the percentage of the tax credit that is applicable in the terms of this article, provided that in the amount of the provisional payments that they credit in the annual return they do not consider the credit that they have applied in said provisional payments.

The application of the tax incentive established in this article will not give rise to any refund or compensation.

The right to apply the tax incentive referred to in this article is personal and cannot be transmitted, nor as a consequence of merger or spin-off.

Article Seven. The taxpayers referred to in Article Six of this decree, during six fiscal years, counted from that in which they obtain the certificate indicated in Article Two, can make the immediate deduction of 100% of the original amount of the investment of new fixed asset goods that they use in the Development Poles for Wellbeing to carry out their productive economic activities, instead of applying the maximum authorized percentages referred to in Articles 34, 35, 104 or 209, sections B and C, of the Income Tax Law, as applicable. Goods are considered new those that are used for the first time in Mexico.

For these effects, taxpayers can make the immediate deduction of investments in the fiscal year in which they begin their use or, in default, in the following one.

When the ownership of the goods for which the immediate deduction has been applied is transmitted, through any legal figure, the amount that results greater between the total of the income obtained by the transmission of ownership and the value in which said goods would have been alienated between independent parties in comparable operations must be accumulated.

The option referred to in this article cannot be exercised when it deals with furniture and office equipment, automobiles, automobile armor equipment or any fixed asset good not individually identifiable.

For the effects of Article 14, Section I, of the Income Tax Law, taxpayers will add to the fiscal profit or reduce the fiscal loss of the year for which they calculate the profit coefficient, as applicable, with the amount of the deduction referred to in this article made in the cited year.

The fiscal profit that is determined in the terms of Article 14, Section II, of the Income Tax Law may be decreased with the amount of the immediate deduction made in the same year. The cited amount of the immediate deduction must be decreased in equal parts in the corresponding provisional payments of the fiscal year in question, from the month in which its use begins or, in default, in the following one, according to the chosen option. This decrease must be made in the provisional payments of the year in an accumulative manner, without in any case being superior to the fiscal profit corresponding to the period in which it is applied, either individually or in conjunction with other tax decreases. For the effects of this paragraph, the profit coefficient determined in the terms of Article 14, Section I, of the Income Tax Law may not be recalculated.

Article Eight. For the effects of Article Six of this decree, taxpayers must determine the income tax caused in the year and their provisional payments in accordance with Articles 9, 14, 106, 109, 211 or 212 of the Income Tax Law, as applicable, considering only the income attributable to the productive economic activities carried out within the Development Poles for Wellbeing, as well as the deductions that are strictly indispensable for the obtaining of said income and also comply with the other requirements established in Articles 27, 105 or 210 of the Income Tax Law, as applicable.

When the amount of the mentioned deductions is greater than the cited income, the difference will be a fiscal loss and may only be decreased from the fiscal profit derived from the productive economic activities carried out within the Development Poles for Wellbeing, for which one must abide by what is provided in Articles 57, 109 or 212 of the Income Tax Law, as applicable.

When taxpayers obtain income other than those indicated in this article, they must determine separately the income tax for said income in accordance with the provisions of the Income Tax Law that establishes said tax, without applying the tax credit referred to in Article Six of this decree.

For the effects of the provisions of this article, taxpayers must present the returns to which they are obligated through the systems that the Tax Administration Service provides and make the corresponding payments, in accordance with the applicable tax provisions.

Article Nine. Taxpayers applying the tax benefits established in Articles Six and Seven of this decree, may not apply jointly:

I.

The provisions in Articles 181 and 182 of the Income Tax Law.

II.

The optional regime for groups of companies, established in Title II, Chapter VI, of the Income Tax Law.

III.

The provisions in Articles 187 and 188 of the Income Tax Law, regarding trusts dedicated to the acquisition or construction of real estate.

IV.

The tax incentives referred to in Articles 189, 190, 202 and 203 of the Income Tax Law.

Article Ten. A tax incentive is granted, during four years counted from the entry into force of this decree, to taxpayers carrying out productive economic activities within the Development Poles for Wellbeing, that alienate goods, provide independent services or grant the use or enjoyment temporary of goods to persons carrying out productive economic activities within the same Development Pole for Wellbeing in which they are located, or in one different from that in which they are located.

In the case of the Development Poles for Wellbeing whose declaration is published in the Official Gazette of the Federation subsequent to the entry into force of this decree, the term referred to in the first paragraph of this article will begin from the entry into force of the respective declarations.

The tax incentive consists of a tax credit equivalent to 100% of the value-added tax that must be paid for the alienation of goods, the provision of independent services or the granting of the use or enjoyment temporary of goods referred to in the first paragraph of this article, and will be creditable against the tax that must be paid for the cited activities.

The tax incentive referred to in this article will only be procedent while no amount is transferred to the acquirer of the goods or services mentioned by concept of the value-added tax and, while, the goods, services or the use or enjoyment temporary of goods are used and enjoyed by the acquirers in the realization of their productive economic activities within the Development Poles for Wellbeing.

The Tax Administration Service, through general rules, must issue the provisions for the control of the exit, entry and transfer of the goods and the mentioned operations. Non-compliance with said provisions will give rise to the payment of the value-added tax regarding the acts or activities in question.

For the effects of the crediting of the value-added tax corresponding to goods, services or to the use or enjoyment temporary of goods, strictly indispensable for the realization of the taxed activities referred to in this article, they will be considered as activities for which the crediting proceeds without menoscabo of the other requirements that establishes the Value-Added Tax Law, as well as of what is provided by Article 6 of the cited ordering.

When taxpayers do not apply the tax credit referred to in this article, in the

payment declaration corresponding to the month in which they carry out the activities referred to in the first

paragraph of this article, they shall lose the right to apply it subsequently.

Article Eleven. For the purposes of this decree, the Income Tax Law, the Value Added Tax Law, and the Federal Fiscal Code must be applied on a supplementary basis.

Article Twelve. The Tax Administration Service must issue the general rules necessary for the due and correct application of the tax incentives and administrative facilities,

as well as the other provisions of this decree.

Article Thirteen. Without prejudice to the tax incentives and administrative facilities established

at the federal level in this decree, the Interoceanic Corridor of the Isthmus of Tehuantepec may

promote

before the corresponding federal and municipal entities the necessary actions so that these

grant facilities and tax incentives to persons who carry out productive economic activities within

the Development Poles for Wellbeing.

Transitory Articles

First. This decree enters into force on the day following its publication in the Official Gazette of the

Federation.

Second. The Ministry of Finance and Public Credit must issue and publish in the Official Gazette of the

Federation the guidelines referred to in Article Second of this decree, no later than a period of

ninety calendar days from the entry into force of this instrument.

Given at the residence of the Federal Executive Power, in Mexico City, on June 2, 2023.- Andrés

Manuel López Obrador .- Signature.- Secretary of the Navy , José Rafael Ojeda Durán .- Signature.- The Secretary

of Finance and Public Credit , Rogelio Eduardo Ramírez de la O .- Signature.

1

https://www.coneval.org.mx/coordinacion/entidades/Paginas/inicioent.aspx

2

https://www.coneval.org.mx/Medicion/MP/Paginas/Pobreza_2020.aspx

3

https://www.coneval.org.mx/Medicion/MP/Paginas/AE_pobreza_2020.aspx

4

According to the National Occupation and Employment Survey (ENOE) third quarter of 2022, available at

https://www.inegi.org.mx/programas/enoe/15ymas/#Tabulados.

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DOLLAR

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