Framework for Mexican Investment Trusts in Energy and Infrastructure Is Now Official

Framework for Mexican Investment Trusts in Energy and Infrastructure Is Now Official

On September 17, the Mexican Tax Administration Service released a preliminary framework for fiscally transparent trusts focused on energy and infrastructure investments. The regulation of these new Energy and Infrastructure Trusts was published on September 29 in the Mexican Official Gazette, and it is therefore now officially available for parties who seek to implement an investment in the Mexican energy and infrastructure industry as of October 1, 2015.

If all legal requirements are met, the Energy and Infrastructure Trust will benefit from a tax treatment specifically addressed to incentivize investments in the energy and infrastructure industry by reducing the tax burden on such investments and allowing for an increased distribution of profits.

Lawyer Contacts

For further information, please contact your principal Firm representative or one of the lawyers listed below. General email messages may be sent using our "Contact Us" form, which can be found at

Alberto de la Parra
Mexico City

José A. Estandía
Mexico City

Antonio Franck
Mexico City

Rodrigo Gómez
Mexico City

Luis R. Salinas
Mexico City

Andrés Lieja
Mexico City

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