Decree of fiscal incentive for the northern border area


Dear Customer:


In order to keep you up to date about the decree of fiscal incentive for the northern border area, published on the Federation Official Journal the 31st of December 2018, here are the more relevant points:


1. Incentives:


  •  Reduction of the VAT (IVA) from 16% to 8%.
  •  Reduction of the income tax (ISR) from 30% to 20%.


2. How to obtain the benefit of the IVA rate reduction?


  •  Comply with the requirements and general rules published by SAT (Servicio de Administración Tributaria).
  •  Deliver the goods or services on the northern border region.
  •  Present on time and form an application notice for fiscal incentive within 30 natural days after the entry into force of the Decree.


3. Exceptions


  •  Alienation of real estate and intangible assets.
  •  Supply of digital content such as audio or video or a combination of both, through the download or temporary reception of electronic files.
  •  Taxpayers which names, Company names or tax ID, are in the list published by SAT, as to his charge firm tax credits, for not being located, that has fallen on them an executory sentence with respect to the commission of a fiscal offense or that they have been forgiven some tax credit.
  •  Taxpayers that are place on the presumption of having issue apocryphal invoices that protect nonexistent operations.
  •  Taxpayers that have a partner or shareholder that is in the assumption of presumption.


4. To obtain the benefit of the decrease on ISR, which is optional, it is required:


  •  Prove the fiscal address in the northern border region, at least the last 18 months to the date of the application for registration in the “Padrón de beneficiarios del estímulo para la región fronteriza norte (Register of beneficiaries of the incentive for the northern border region)” and as long as they don’t have any other fiscal incentive.
  •  Perceive income exclusively in the northern border region and this has to represent the 90% of the total taxpayer’s income in the previous fiscal year.
  •  Require authorization with the SAT, no later than March 31st of the fiscal year in question.
  •  Comply with the requirements, such as proving the age of the fiscal address, branch, agency or establishment within the northern border region; have the Advance electronic signature; have Access to the “Buzón tributario”, among others;
  •  Obtain favorable resolution from the SAT to the request for authorization of the incentive and have been registered on the “Padrón de beneficiarios del estímulo para la región fronteriza norte (Register of beneficiaries of the incentive for the northern border region)”.

For the length of the subject we recommend you read in detail the Decree published in the following link

Regarding the publication of the rules that allow applying the incentive, this will be announced on January 7, as reported by the SAT on its website.

We will be aware in order to keep you informed of this important topic.

We take this opportunity to wish you a happy 2019.




Indicium Solutions, S.A. de C.V.
Servicio a Clientes

1 reply
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