The Simplified Trust Regime (Resico) entered into force this year for natural and legal persons, replacing the Tax Incorporation Regime. However, those who are in a Preferential Tax Regime (Refipres) will not be able to pay taxes in the Resico.
One of the possible cases in which individuals cannot pay taxes in the Resico with rates of 1 to 2.5% on Income Tax (ISR) are those who have investments in companies that are listed on any of the stock exchanges that exist in Mexico.
“There are individuals who, due to excess flow, have savings and decide to invest in mutual funds or other investment instruments where they indirectly have investments in Refipres,” Miguel Ángel Tavares, a member of the College of Accountants, said in an interview. public of Mexico.
Given this situation, the public accountant recommends that savers consult brokers to confirm that their investment funds are not located in a Refipre and therefore may be beneficiaries of the new tax regime.
Along these lines, Virginia Ríos Hernández, former president of the Fiscal Commission of Coparmex CDMX, commented that the Resico regulations do not expressly say that an investor who has shares in a company listed on the Stock Exchange will not be able to pay taxes in the Resico, but being partner or shareholder the possibility of being part of the new regime is nil.
In addition to the above, the Income Tax Law, in article 113-E, states that those who receive money in cash or in goods, who are residents abroad and have one or more establishments, may not pay taxes in the Resico. permanent in the country.
At the end of last year, the SAT published the Miscellaneous Rule 3.13.10, where it is established that those who are partners, shareholders or members of legal entities that pay taxes under the regime of legal entities with non-profit purposes of the Income Tax Law, may be part of the Resico as long as they do not receive the distributable remainder.