A brief description of the trust agreement簡要介紹了信託協議
mechanism to hold real estate in Mexico機制進行房地產墨西哥 INTRODUCTION導言 Several issues arise for foreigners wishing to purchase real estate in Mexico.出現的幾個問題的外國人希望購買的房地產在墨西哥。 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).根據墨西哥憲法，房地產位於“禁區”不得直接擁有外國的個人或實體。禁區由地帶50公里的沿海岸100公里的邊界。 然而，正如先前獲悉，根據目前的變化，該法，擁有房地產的限制區的外商獨資墨西哥公司，非住宅用途，現在是允許的。規避禁止購買房地產的限制區的住宅用途，外國個人或實體可能訂立協議被稱為信任的協定（ 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).信託協議管轄的規定，可轉讓票據和信貸業務法（賴一般的榮譽y Operaciones信用卡） ，信貸機構法（賴德協會信用卡）和外商投資法（賴德反演Extranjera ） 。所有上述立法的聯邦應用（整個墨西哥） 。 III.三。 SCOPE.範圍。 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.簡單的定義，信託是一項協議，一方名為定居者委託（轉移）某些財產用於法律和具體的目的是進行由一家商業（私人）銀行。資產的目的，該銀行擁有的財產作為受託者，和，因此並不被認為是主人。 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，如果銀行折或宣布破產，資產在信託財產不會成為部分銀行的房地產。 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:除了信任的協定對房地產，如下所述，信託協議的其他幾個目的已經建立，最常見的是以下內容： 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.所有權的轉讓信託（ Fideicomiso traslativo由多米尼） ：即銀行應委託轉讓財產的受益者應遵守規定的條件下在這裡。 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.信託在執行將（ Fideicomiso testamentario ） ：即個人的某些財產轉讓給銀行，這對死者的定居者不得派發委託財產中所表明的契據。 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.政府信託基金（ Fideicomiso恩保修） ：即銀行將投資基金的委託所顯示的定居者，將移交再次向定居者或第三方在到期的信託協議。 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.安信託（ Fideicomiso恩保修） ：即銀行持有的委託財產的安全，以前任命的受益者，如果定居者或第三方默認了一定的義務。它是常用於代替抵押貸款，與優勢一旦銀行被告知默認情況下，它出售的委託財產和支付一切所欠的受益者，而無需法院判決或政府的裁決。如果沒有預設的發生，並呼籲遵守所擔保的債務，委託財產移交給定居者。 Any combination of the foregoing may also be entered into.任何組合上述也可以進入。 TRUST ON REAL ESTATE LOCATED IN THE RESTRICTED信託房地產位於限制
ZONE FOR RESIDENTIAL PURPOSES區住宅用途 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.在這種機制下，墨西哥的個人或實體（定居者） ，持有人的財產，將轉讓財產的所有權設在限制區的墨西哥銀行，誰將它作為受託人的利益，外國的個人或實體。 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.的性質，這種信任是不可撤銷的和所有權的轉讓（如上面所討論） ，因此，定居者，應移交財產的信託將舉行有沒有興趣下。有一定的稅收優惠召開的財產在外國實體，因為轉讓後的實益權益下的一個信託給第三方。該股的外國實體可以出售，並表示，出售不會在墨西哥徵稅。 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.候補受益人可委任時的信任是建立在發生死亡的的受益人有根據。 To constitute the trust, the following must occur:構成信任，必須在以下： 1. 1 。 The trust agreement must be granted before a public notary or broker;該信託協議必須給予公眾面前公證人或經紀人; 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;許可證由外交部（ Secretaría德Relaciones Exteriores ）建立的信任，必須獲得。信託現給予五十年連任; 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);該信託協議必須記錄在公共產權登記（註冊署德拉魯阿知識產權）凡財產所在地，並在全國外商投資登記（註冊全國Inversiones Extranjeras ） ; 4. 4 。 Bank fees must be paid, consisting of the bank's acceptance fee and the first annual trust fee; and銀行費用必須支付，由銀行的費用和接受的第一次年度信託費;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).公證人必須有證據表明，稅收的轉移已經支付（請參閱文章在此雜誌上稅適用於房地產交易） 。 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.最後，受益人的信託可能轉讓其實益權益的其他外國個人或實體，通過指示其意願的銀行。如果轉讓作出墨西哥國家能夠購買委託財產，可能會發生轉移通過無論是轉讓協議或銀行可能會指示轉讓財產的所有權墨西哥的個人或實體和信託協議將終止。 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.任何轉讓的實益權益將被授予在公證人或經紀人，並以外的其他許可證，外交部，要求上述規定必須得到滿足。 TAXES APPLICABLE TO REAL ESTATE TRANSACTIONS稅適用於房地產交易 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.下面介紹了一些聯邦和地方稅適用於房地產交易，如銷售，信託基金或轉讓的有益規定的權利信任。 A) Income or Capital Gains Tax (Impuesto Sobre la Renta). a ）收入或資本收益稅（稅關於德拉倫塔） 。 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.個人。此稅必須始終支付的黨（無論是賣方，買方，轉讓人或受讓人）獲得的收入。對於說的目的，評估的財產必須實行授權的鑑定。資本收益將支付更高的轉讓價值或評估價值。 任何合同規定，否則是無效的。 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.由於大多數評估低於實際價格，許多交易都是按照固定的前餘額支付“的一方。 ”這是逃稅和罰款，以及監禁可施加的稅務機關。所得稅率各不相同視情況而定的交易，以及某些例外適用。 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:賣家有兩種選項，支付20 ％ （百分之二十）率總的銷售價格，或35 ％ （ 35百分之）的收入確定在以下段。收入是由更新的原始購買價的日期出售或轉讓，並運用通貨膨脹因素確定並公佈的銀行（墨西哥中央銀行）按月。土地必須分開施工，以確定貶值了後者。賣家也可扣除下列費用： 1. The adjusted original purchase price as determined above; 1 。調整後的原始購買價確定以上; 2. Investments made on constructions and improvements; 2 。所作的投資建設和改善; 3. Notary’s expenses, taxes and fees (including appraisals) incurred in the original 3 。公證的費用，稅金和費用（包括評估）發生在原 purchase; and購買;和 4. Commissions and mediations paid on the sale of the property. 4 。委員會和調解支付變賣財產的。 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. 轉讓房地產所使用的個人，其住所在過去的兩年中不受資本收益稅。在這種情況下，外國人必須證明其住所的方式或者某些調頻- 3或FM - 2簽證 ，居留證明說一段時間。資本利得稅的決心和支付的公證，證明該交易。公證共同承擔責任之前，稅務機關的納稅。 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.轉讓的實益權益下的信任，在交易之前已經有正式的轉讓，也徵稅，因此稅收分析必須以確定的資本收益。 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 。 跨國公司。企業或實體的居住和擁有房地產在墨西哥不徵稅的基礎上每筆交易的轉讓房地產。 墨西哥公司可以有100 ％的外國所有權 ，可以採取任何標題房地產關於它的位置，下Escritura ，這是一個相當於契約，如果是商業用途，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.墨西哥的公司必須獲得其純收入其年度收入和扣除所有的開支有關的公司（但不一定有關財產）的說，財年，每年支付資本利得稅，利率為34 ％ （第三十一四百分之） 。他們也可以結轉損失為過去的財政年度裡。 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 ）購置稅（稅關於Adquisición德Inmuebles ） 。買主或受讓人的財產轉移或轉讓必須繳納一次性2 ％ （ 2百分之）購置稅。賽義德稅也決心和支付的公證證明交易。 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.丙類）房地產稅（稅田地） 。這個百分比由當地稅務機關，這可能取決於條件的財產（如果說財產是空缺，已建設等） ，必須每年支付的主人。經轉讓的房地產，公共公證證明的交易，以及證書，證明不存在懸而未決的債務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.房地產稅會大幅度增加任何建築或改善上取得的財產。 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.增值稅（稅基地參訪Agregado ） 。 15 ％ （百分之十五） ，價值增值稅支付的購買者只有在發生購買建築用於非住宅用途，如商業結構。所有其他銷售免稅從增值稅。然而，服務徵稅，因此，公證，法律和其他閉幕費徵稅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. 舊金山Cossu ，誰的做法法律卡波聖盧卡斯，寫了這個簡短的敘事的房地產法在墨西哥。 | 
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