A brief description of the trust agreement简要介绍了信托协议
mechanism to hold real estate in Mexico机制进行房地产墨西哥 INTRODUCTION导言 Several issues arise for foreigners wishing to purchase real estate in Mexico.出现的几个问题的外国人希望购买的房地产在墨西哥。 Under the Mexican Constitution, real estate located in the "restricted zone" may not be owned outright by foreign individuals or entities. The restricted zone consists of the strip of land 50 kilometers along the shores and 100 kilometers from the borders. However, as previously informed, under current changes in the Law, ownership of real estate in the restricted zone by foreign owned Mexican companies, for non-residential purposes, is now allowed. To circumvent the prohibition of purchasing real estate in the restricted zone for residential purposes, foreign individuals or entities may enter into an agreement known as trust agreement (Fideicomiso).根据墨西哥宪法，房地产位于“禁区”不得直接拥有外国的个人或实体。禁区由地带50公里的沿海岸100公里的边界。 然而，正如先前获悉，根据目前的变化，该法，拥有房地产的限制区的外商独资墨西哥公司，非住宅用途，现在是允许的。规避禁止购买房地产的限制区的住宅用途，外国个人或实体可能订立协议被称为信任的协定（ Fideicomiso ） 。 II.二。 LEGAL FRAMEWORK.法律框架。 Trust agreements are governed by the provisions of the Negotiable Instruments and Credit Operations Law (Ley General de Títulos y Operaciones de Crédito), the Credit Institutions Law (Ley de Instituciones de Crédito) and the Foreign Investment Law (Ley de Inversión Extranjera). All of the above legislation is of a federal application (throughout Mexico).信托协议管辖的规定，可转让票据和信贷业务法（赖一般的荣誉y Operaciones信用卡） ，信贷机构法（赖德协会信用卡）和外商投资法（赖德反演Extranjera ） 。所有上述立法的联邦应用（整个墨西哥） 。 III.三。 SCOPE.范围。 Simply defined, a trust is an agreement whereby a party named settler entrusts (transfers) certain property to be used for a legal and specific purpose to be carried on by a commercial (private) bank. For asset purposes, the bank holds the property as the fiduciary owner, and, thus, is not deemed the owner.简单的定义，信托是一项协议，一方名为定居者委托（转移）某些财产用于法律和具体的目的是进行由一家商业（私人）银行。资产的目的，该银行拥有的财产作为受托者，和，因此并不被认为是主人。 Therefore, should the bank fold or be declared bankrupt, assets held in fiduciary property will not become part of the bank's estate.因此，如果银行折或宣布破产，资产在信托财产不会成为部分银行的房地产。 Other than trust agreements on real estate, as described below, trust agreements for several other purposes have been created, the most common of which are the following:除了信任的协定对房地产，如下所述，信托协议的其他几个目的已经建立，最常见的是以下内容： Transfer of ownership trust (Fideicomiso traslativo de dominio): Whereby the bank shall transfer the entrusted property to a beneficiary upon compliance of the conditions set forth here under.所有权的转让信托（ Fideicomiso traslativo由多米尼） ：即银行应委托转让财产的受益者应遵守规定的条件下在这里。 Trust in execution of will (Fideicomiso testamentario): Whereby an individual transfers certain property to the bank, which upon decease of the settler shall distribute the entrusted property as indicated in the deed.信托在执行将（ Fideicomiso testamentario ） ：即个人的某些财产转让给银行，这对死者的定居者不得派发委托财产中所表明的契据。 Administration trust (Fideicomiso en garantía): Whereby the bank will invest the entrusted funds as indicated by the settler, to be transferred again to the settler or a third party at the expiration of the trust agreement.政府信托基金（ Fideicomiso恩保修） ：即银行将投资基金的委托所显示的定居者，将移交再次向定居者或第三方在到期的信托协议。 Security trust (Fideicomiso en garantía): Whereby the bank holds the entrusted property as security for a previously appointed beneficiary, in the event the settler or a third party defaults a certain obligation. It is commonly used in lieu of a mortgage, with the advantage that as soon as the bank is notified of the default, it sells the entrusted property and pays whatever is owed to the beneficiary, without the need of a court judgment or governmental ruling. Should no default occur and upon the compliance of the secured obligation, the entrusted property is transferred to the settler.安信托（ Fideicomiso恩保修） ：即银行持有的委托财产的安全，以前任命的受益者，如果定居者或第三方默认了一定的义务。它是常用于代替抵押贷款，与优势一旦银行被告知默认情况下，它出售的委托财产和支付一切所欠的受益者，而无需法院判决或政府的裁决。如果没有预设的发生，并呼吁遵守所担保的债务，委托财产移交给定居者。 Any combination of the foregoing may also be entered into.任何组合上述也可以进入。 TRUST ON REAL ESTATE LOCATED IN THE RESTRICTED信托房地产位于限制
ZONE FOR RESIDENTIAL PURPOSES区住宅用途 Under this mechanism, a Mexican individual or entity (settler), holder of the property, will transfer the ownership of the property located in the restricted zone to a Mexican bank, who will hold it as trustee for the benefit of a foreign individual or entity.在这种机制下，墨西哥的个人或实体（定居者） ，持有人的财产，将转让财产的所有权设在限制区的墨西哥银行，谁将它作为受托人的利益，外国的个人或实体。 The nature of this trust is irrevocable and of transfer of ownership (as discussed above), therefore, the settler, upon transferring the property to the trust will hold no interest there under. There are certain tax benefits for holding the property in a foreign entity, inasmuch as upon transfer of the beneficial interest under a trust to a third party. The stock of the foreign entity may be sold and, said sale would not be taxed in Mexico.的性质，这种信任是不可撤销的和所有权的转让（如上面所讨论） ，因此，定居者，应移交财产的信托将举行有没有兴趣下。有一定的税收优惠召开的财产在外国实体，因为转让后的实益权益下的一个信托给第三方。该股的外国实体可以出售，并表示，出售不会在墨西哥征税。 An alternate beneficiary may be appointed at the time the trust is created, in the event of decease of the beneficiary or beneficiaries there under.候补受益人可委任时的信任是建立在发生死亡的的受益人有根据。 To constitute the trust, the following must occur:构成信任，必须在以下： 1. 1 。 The trust agreement must be granted before a public notary or broker;该信托协议必须给予公众面前公证人或经纪人; 2. 2 。 A permit from the Ministry of Foreign Affairs (Secretaría de Relaciones Exteriores) to create the trust must be obtained. Trusts are now granted for 50 year renewable terms;许可证由外交部（ Secretaría德Relaciones Exteriores ）建立的信任，必须获得。信托现给予五十年连任; 3. 3 。 The trust agreement must be recorded in the Public Registry of Property (Registro Público de la Propiedad) where the property is located and in the National Foreign Investment Registry (Registro Nacional de Inversiones Extranjeras);该信托协议必须记录在公共产权登记（注册署德拉鲁阿知识产权）凡财产所在地，并在全国外商投资登记（注册全国Inversiones Extranjeras ） ; 4. 4 。 Bank fees must be paid, consisting of the bank's acceptance fee and the first annual trust fee; and银行费用必须支付，由银行的费用和接受的第一次年度信托费;和 5. 5 。 The notary must have evidence that the taxes of the transfer have been paid (please refer to the article in this magazine on taxes applicable to real estate transactions).公证人必须有证据表明，税收的转移已经支付（请参阅文章在此杂志上税适用于房地产交易） 。 Finally, the beneficiary of the trust may transfer its beneficial interest to other foreign individuals or entities, by instructing its will to the bank. Should the transfer be made to a Mexican national capable of purchasing the entrusted property, the transfer may occur through either an assignment agreement or the bank may be instructed to transfer the ownership of the property to the Mexican individual or entity and the trust agreement would be terminated.最后，受益人的信托可能转让其实益权益的其他外国个人或实体，通过指示其意愿的银行。如果转让作出墨西哥国家能够购买委托财产，可能会发生转移通过无论是转让协议或银行可能会指示转让财产的所有权墨西哥的个人或实体和信托协议将终止。 Any transfer of beneficial interest would have to be granted before a public notary or broker and, other than the permit from the Ministry of Foreign Affairs, the requirements set forth above must be met.任何转让的实益权益将被授予在公证人或经纪人，并以外的其他许可证，外交部，要求上述规定必须得到满足。 TAXES APPLICABLE TO REAL ESTATE TRANSACTIONS税适用于房地产交易 The following describes the several federal and local taxes applicable to real estate transactions, such as sales, trusts or assignment of beneficial rights under a trust.下面介绍了一些联邦和地方税适用于房地产交易，如销售，信托基金或转让的有益规定的权利信任。 A) Income or Capital Gains Tax (Impuesto Sobre la Renta). a ）收入或资本收益税（税关于德拉伦塔） 。 a.1. 37.1 。 Individuals. This tax must be always paid by the party (whether seller, purchaser, assignor or assignee) obtaining an income. For said purposes, an appraisal on the property must be practiced by an authorized appraiser. Capital gains will be paid on the higher of the transfer value or the appraised value. Any contractual provision stating otherwise is null and void.个人。此税必须始终支付的党（无论是卖方，买方，转让人或受让人）获得的收入。对于说的目的，评估的财产必须实行授权的鉴定。资本收益将支付更高的转让价值或评估价值。 任何合同规定，否则是无效的。 Because most appraisals are lower than the actual price, many transactions are fixed according to the former and the balance is paid "on the side." This constitutes tax evasion and fines as well as imprisonment may be imposed by the tax authorities. The income tax rate varies depending on the circumstances of the transaction, and certain exceptions apply.由于大多数评估低于实际价格，许多交易都是按照固定的前余额支付“的一方。 ”这是逃税和罚款，以及监禁可施加的税务机关。所得税率各不相同视情况而定的交易，以及某些例外适用。 Sellers have an option to either pay a 20% (twenty percent) rate on the total sales price, or 35% (thirty-five percent) on the income as determined in the following paragraph. The income is determined by updating the original purchase price to the date of sale or transfer, and applying the inflation factors determined and published by the Banco de México (Mexico's central bank) on a monthly basis. The land must be separated from the construction in order to determine the depreciation of the latter. Sellers may also deduct the following expenses:卖家有两种选项，支付20 ％ （百分之二十）率总的销售价格，或35 ％ （ 35百分之）的收入确定在以下段。收入是由更新的原始购买价的日期出售或转让，并运用通货膨胀因素确定并公布的银行（墨西哥中央银行）按月。土地必须分开施工，以确定贬值了后者。卖家也可扣除下列费用： 1. The adjusted original purchase price as determined above; 1 。调整后的原始购买价确定以上; 2. Investments made on constructions and improvements; 2 。所作的投资建设和改善; 3. Notary’s expenses, taxes and fees (including appraisals) incurred in the original 3 。公证的费用，税金和费用（包括评估）发生在原 purchase; and购买;和 4. Commissions and mediations paid on the sale of the property. 4 。委员会和调解支付变卖财产的。 The transfer of real estate used by individuals as their residence for the past two years is exempt from capital gains tax. In this case, foreigners must prove their residence by means of either certain FM-3 or FM-2 visa , evidencing residence for said period of time. Capital gains tax is determined and paid by the Public Notary attesting to the transaction. Public Notaries are jointly liable before the tax authorities for the payment of taxes. 转让房地产所使用的个人，其住所在过去的两年中不受资本收益税。在这种情况下，外国人必须证明其住所的方式或者某些调频- 3或FM - 2签证 ，居留证明说一段时间。资本利得税的决心和支付的公证，证明该交易。公证共同承担责任之前，税务机关的纳税。 Assignment of beneficial interest under a trust, before the transaction has been formalized in favor of the assignor, is also taxed; therefore a tax analysis must be made in order to determine capital gains.转让的实益权益下的信任，在交易之前已经有正式的转让，也征税，因此税收分析必须以确定的资本收益。 a.2. Corporations. Corporations or entities residing and owning real estate in Mexico are not taxed on a per transaction basis for the transfer of real estate. A Mexican corporation can have 100% foreign ownership ; it can take title of any real estate properties, regarding of its location, under an Escritura, which is the equivalent of a Deed, if it is for commercial purpose, such as rentals. 37.2 。 跨国公司。企业或实体的居住和拥有房地产在墨西哥不征税的基础上每笔交易的转让房地产。 墨西哥公司可以有100 ％的外国所有权 ，可以采取任何标题房地产关于它的位置，下Escritura ，这是一个相当于契约，如果是商业用途，如出租。 Mexican corporations must accrue their net income to their annual income and by deducting all of their expenses relating to the corporation (but not necessarily relating to the property) for said fiscal year, pay an annual capital gains tax at a rate of 34% (thirty-four percent). They may also carry over losses for past fiscal years.墨西哥的公司必须获得其纯收入其年度收入和扣除所有的开支有关的公司（但不一定有关财产）的说，财年，每年支付资本利得税，利率为34 ％ （第三十一四百分之） 。他们也可以结转损失为过去的财政年度里。 B) Acquisition Tax (Impuesto Sobre Adquisición de Inmuebles). The purchaser or assignee of the property upon transfer or assignment must pay a one time 2% (two- percent) acquisition tax. Said tax is also determined and paid by the Public Notary attesting the transaction. b ）购置税（税关于Adquisición德Inmuebles ） 。买主或受让人的财产转移或转让必须缴纳一次性2 ％ （ 2百分之）购置税。赛义德税也决心和支付的公证证明交易。 C) Real Estate Tax (Impuesto Predial). A percentage determined by local tax authorities, which may vary depending on the conditions of the property (if said property is vacant, has constructions, etc.), must be paid annually by the owner. Upon transfer of the real estate, the public notary attesting the transaction, as well as a certificate evidencing that there are no outstanding debts thereon requests a copy of the most recent payment.丙类）房地产税（税田地） 。这个百分比由当地税务机关，这可能取决于条件的财产（如果说财产是空缺，已建设等） ，必须每年支付的主人。经转让的房地产，公共公证证明的交易，以及证书，证明不存在悬而未决的债务要求就此文本最近付款。 Real estate tax may increase substantially by any construction or improvement made on the property.房地产税会大幅度增加任何建筑或改善上取得的财产。 Value Added Tax (Impuesto al Valor Agregado). A 15% (fifteen percent) valued added tax is payable by the purchaser only in the event of purchase of constructions used for non-residential purposes, such as commercial structures. All other sales are exempt from value added tax. However, services are taxed; therefore, notary, legal and other closing fees are taxed with a 10% (ten percent) rate.增值税（税基地参访Agregado ） 。 15 ％ （百分之十五） ，价值增值税支付的购买者只有在发生购买建筑用于非住宅用途，如商业结构。所有其他销售免税从增值税。然而，服务征税，因此，公证，法律和其他闭幕费征税10 ％ （百分之十）率。
Francisco Cossu , who practices law in Cabo San Lucas, wrote this brief narration of the Real Estate Law in Mexico. 旧金山Cossu ，谁的做法法律卡波圣卢卡斯，写了这个简短的叙事的房地产法在墨西哥。 | 
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