New investment instruments for energy and infrastructure projects: Fibras E

New investment instruments for energy and infrastructure projects: Fibras E

The implementation of this type of instrument seeks to create a legal framework that grants certain tax benefits with the aim of boosting investment not only in the real estate sector, but also in the energy and infrastructure sector. The implementation of this type of instrument seeks to create a legal framework that grants certain tax benefits with the aim of boosting investment not only in the real estate sector, but also in the infrastructure sector.

October 21, 2015. Dear clients and friends: During his third state of the union address, President Enrique Peña Nieto announced the implementation of a new investment instrument for the development of energy and infrastructure projects, which he called the "Fibra E." The legal implementation of the Fibras E was carried out through amendments to the Miscellaneous Tax Resolution for 2015 (RMF 2015), which took effect on October 1, 2015, and to the General Provisions Applicable to Securities Issuers and Other Participants in the Securities Market (Single Issuers Circular), published in the Official Gazette of the Federation yesterday and taking effect today. The Fibra E seeks, like the master limited partnerships or "MLPs" (a structure created in the United States), to foster the development of the energy and infrastructure sector by granting certain tax benefits to those trusts that comply with the rules set forth in the RMF 2015. To read the full document, please click here. For additional information, please contact our experts: Luis Burgueño, Partner:+ 52 (55) 5258-1003, lburgueno@vwys.com.mx Andrés Nieto, Partner:+ 52 (55) 5258-1027, anieto@vwys.com.mx October 21, 2015. Dear clients and friends: During his third state of the union address, President Enrique Peña Nieto announced the implementation of a new investment instrument for the development of energy and infrastructure projects, which he called the "Fibra E." The legal implementation of the Fibras E was carried out through amendments to the Miscellaneous Tax Resolution for 2015 (RMF 2015), which took effect on October 1, 2015, and to the General Provisions Applicable to Securities Issuers and Other Participants in the Securities Market (Single Issuers Circular), published in the Official Gazette of the Federation yesterday and taking effect today. The Fibra E seeks, like the master limited partnerships or "MLPs" (a structure created in the United States), to foster the development of the energy and infrastructure sector by granting certain tax benefits to those trusts that comply with the rules set forth in the RMF 2015. To read the full document, please click here. For additional information, please contact our experts: Luis Burgueño, Partner:+ 52 (55) 5258-1003, lburgueno@vwys.com.mx Andrés Nieto, Partner:+ 52 (55) 5258-1027, anieto@vwys.com.mx October 21, 2015. Dear clients and friends: During his third state of the union address, President Enrique Peña Nieto announced the implementation of a new investment instrument for the development of energy and infrastructure projects, which he called the "Fibra E." The legal implementation of the Fibras E was carried out through amendments to the Miscellaneous Tax Resolution for 2015 (RMF 2015), which took effect on October 1, 2015, and to the General Provisions Applicable to Securities Issuers and Other Participants in the Securities Market (Single Issuers Circular), published in the Official Gazette of the Federation yesterday and taking effect today. The Fibra E seeks, like the master limited partnerships or "MLPs" (a structure created in the United States), to foster the development of the energy and infrastructure sector by granting certain tax benefits to those trusts that comply with the rules set forth in the RMF 2015. To read the full document, please click here. For additional information, please contact our experts: Luis Burgueño, Partner:+ 52 (55) 5258-1003, lburgueno@vwys.com.mx Andrés Nieto, Partner:+ 52 (55) 5258-1027, anieto@vwys.com.mx

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