Tax Residence for Individuals and the Income Tax Exemption on the Sale of Homes

Journal
Lara Ramos, L.R.
Mexico
Bulletin for International Taxation 2012 (Volume 66), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author considers two important Mexican tax aspects in relation to non-Mexican citizens - the application of the tax exemption on the sale of immovable property that is considered to be an individual’s home and the related issue of the parameters for an individual to become a Mexican tax resident.