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Tax Regimen
2010 (Derivatives) |
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EQUITY |
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Market Profits |
v Local Individual Stocks Physical Delivery
or Cash Settlement v Foreign individual stocks Physical Delivery
or Cash Settlement v Mexican Stock Exchange Index (IPC) v Exchange Rate |
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|
Residents in Mexico |
Rate and Modality |
|
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Individuals |
Without Withholding (Art 109 frac
XXVI) LISR v Local Individual Stocks Physical Delivery
or Cash Settlement v Foreign individual stocks Physical Delivery
or Cash Settlement v Mexican Stock Exchange Index (IPC) v Physical Delivery or Cash Settlement For Exchange Rate: Wihholding of 25% on the monthly net gain in
transactions with the same institution. (Art. 171) Always acumulable. |
|
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Corporations |
Without Withholding Always accumulable |
|
|
Foreigners |
Rate and Modality |
|
|
Individuals y Corporations |
Without Withholding ( Art. 190, 192 y 109 frac XXVI LISR y Art 264
LISR) |
|
|
DEBT |
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|
Market Profits |
v Interest Rates v Government debt Securities v Physical Delivery or Cash Settlement |
|
|
Residents in Mexico |
Rate and Modality |
|
|
Individuals |
Wihholding of 25% on the monthly net gain in transactions with the same
institution. (Art. 171) Always acumulable. If it is settled by giving the security,
the party who receives it must withhold 0.85% on capital, unless it is a
tax-exempt title. |
|
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Corporations |
Without Withholding Always accumulable |
|
|
Foreigners |
Rate and Modality |
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Individuals y Corporations |
Without withholding (Art 199 LISR). |
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Notes (1) This table is just for informative
purposes, this institution is not liable for omissions or law interpretations
besides it does not involve any recomendation on
purchasing or saling decisions, it is exclusive responsability of the reader. Any individual or
corporation resident in national or foreign territory must take consulting
services for a better interpretation and the correct meaning of this law to
prevent dual taxation, in order to performance responsabilities. |
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