SAT > English > WHO ARE CONSIDERED RESIDENTS ABROAD
   Fuente Pequeña    Fuente Mediana    Fuente Grande                     Imprimir  Imprimir                     
WHO ARE CONSIDERED RESIDENTS ABROAD
For tax purposes, residents abroad are considered: 

Individuals, national or foreign, who do not have their home in Mexico. If they have a living place in Mexico, they are considered residents abroad if they do not have the headquarters of their business in Mexico, i.e. if more than 50% of the annual income they receive does not come from a source of wealth located in Mexico. Or if their professional activities’ area is not located in the country, among other cases.
Corporations (companies, associations and civil societies, among others legal entities) that have not established their headquarters or their main offices in Mexico.

Mexican individuals are presumed to be residents of Mexico unless they prove that they are residents of another country.

Individuals or companies who according to the foregoing are residents abroad must pay taxes in Mexico in the following cases:

When they obtain income from a source of wealth located in Mexico, whether in cash, property or credit.

When they have a permanent establishment in the country for the income derived from said establishment.


SOURCE OF WEALTH
 
In simple terms, a source of wealth refers to the place where the income originates or is generated.

It is very important to identify the type of income that is obtained and the place where the source of wealth is located to determine if the person who receives it is obligated or not to pay the tax in Mexico, as well as, if applicable, the rate, Form and date of payment.

PERMANENT ESTABLISHMENT 

Concept 

A permanent establishment is any place of business where business activities are carried out, partially or totally, or independent personal services are provided. These places are, for example:

Branch offices
Agencies
Offices
Factories
Workshops
Facilities
Mines
Quarries
Any place of exploration, extraction or exploitation of natural resources

Other cases of permanent establishment 

BUSINESS ACTIVITY CONCEPT

The following are considered business activities:

Comercial.
Industrial, which consists of the extraction, conservation or transformation of raw materials, product finishing and the elaboration of satisfactor.
Agriculture, including sowing, cultivation, harvesting and first disposal of the products obtained, which have not undergone industrial transformation.
Livestock, which consists of the breeding and fattening of livestock, poultry and animals, as well as the first disposal of their products, which have not undergone industrial transformation.
Fisheries, including the breeding, cultivation, promotion and care of the reproduction of all kinds of marine and freshwater species, including aquaculture, as well as their capture and extraction and the first disposal of these products, which have not Industrial transformation.
Cultivation of forests, as well as the breeding, conservation, restoration, promotion and exploitation of its vegetation and the first disposal of its products, which have not undergone industrial transformation.

OTHER CASES WHICH PERMANENT ESTABLISHMENT IS CONSIDERED IN MEXICO 

It is also considered that there is a permanent establishment in the country:

When a resident abroad carries on business in the country through a trust.
When you act in the country through a person who exercises powers to conclude contracts in your name or on your behalf.
When an insurance company receives income from premium collections within the national territory, or grants insurance against risks located therein.
When acting through an independent agent, if the agent does not act in the ordinary framework of his activity.
When construction, demolition, installation, maintenance or assembly services are carried out in Mexico and other related properties, provided that they last for more than 183 calendar days, consecutive or not, in a period of one year.
Cases which they pay taxes in Mexico​ 

 
Última modificación:
06 de abril de 2017 a las 19:28
Trámites e-firma Contraseña Citas Chat Facebook Twitter YouTube Apps