{"id":12960,"date":"2024-09-13T11:16:26","date_gmt":"2024-09-13T16:16:26","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=12960"},"modified":"2025-02-06T10:53:30","modified_gmt":"2025-02-06T15:53:30","slug":"esquemas-reportables-intangibles","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/reportable-schemes\/","title":{"rendered":"Reportable schemes \u2013 What is a reportable scheme? | ANEPSA"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12960\" class=\"elementor elementor-12960\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cecb1a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cecb1a1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-67b8160\" data-id=\"67b8160\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6908043 elementor-widget elementor-widget-spacer\" data-id=\"6908043\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d56125 elementor-widget elementor-widget-image\" data-id=\"1d56125\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"454\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/esquemas-reportables_Mesa-de-trabajo-1.jpg\" class=\"attachment-large size-large wp-image-12961\" alt=\"Reportable Schemes - What is a reportable scheme?\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/esquemas-reportables_Mesa-de-trabajo-1.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/esquemas-reportables_Mesa-de-trabajo-1-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/esquemas-reportables_Mesa-de-trabajo-1-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd3093b elementor-widget elementor-widget-spacer\" data-id=\"bd3093b\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8698ea0 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"8698ea0\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContent\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__8698ea0\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__8698ea0\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__8698ea0\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a222eef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a222eef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-07682aa\" data-id=\"07682aa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b818f72 elementor-widget elementor-widget-spacer\" data-id=\"b818f72\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd15540 elementor-widget elementor-widget-heading\" data-id=\"cd15540\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are Reportable Schemes?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05fd77 elementor-widget elementor-widget-text-editor\" data-id=\"f05fd77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A reportable scheme is defined as any structure or project that involves a series of legal acts that could generate, directly or indirectly, a tax benefit in Mexico, regardless of the taxpayer&#039;s place of tax residence.<\/p><p>To qualify as a reportable scheme, the scheme must present at least one of the characteristics considered to be risky. These characteristics are detailed in the specific regulations.<\/p><p>Within the framework of the 2020 Tax Reform, the obligation to report certain tax schemes to the Tax Administration Service (SAT) was introduced. This measure aims to strengthen the audit tools by requiring the disclosure of plans, proposals or recommendations that seek to achieve tax savings, such as the reduction of tax payments or the elimination or postponement of tax obligations.<\/p><p>Once a scheme is reported, the tax authority issues a certificate with a specific identification number for the scheme. The tax advisor must provide this certificate to the taxpayer, who must include it in his or her tax returns.<\/p><p>Failure to disclose reportable schemes carries significant penalties. Tax advisors who fail to comply with this obligation may face fines ranging from 50,000 to 20 million pesos. Taxpayers, meanwhile, could receive penalties equivalent to 50% to 70% of the tax savings obtained.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-acf3abf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"acf3abf\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9281962\" data-id=\"9281962\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5a033f elementor-widget elementor-widget-spacer\" data-id=\"c5a033f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a05d3b elementor-widget elementor-widget-heading\" data-id=\"8a05d3b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are intangible assets?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-606b9e5 elementor-widget elementor-widget-text-editor\" data-id=\"606b9e5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Intangible assets are those resources that do not have a physical form, but which provide significant value to a company. Unlike tangible assets, such as machinery or buildings, intangibles focus on elements that contribute to a company&#039;s ability to generate revenue and maintain a competitive advantage.<\/span><\/p><p>\u00a0<\/p><h4>Common Types of Intangible Assets:<\/h4><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Intellectual property<\/b><span style=\"font-weight: 400;\">: Includes patents, trademarks, copyrights, and trade secrets. These assets protect innovations and creations.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Goodwill<\/b><span style=\"font-weight: 400;\">: It represents the intangible value that a company has built through its reputation, customer loyalty and business relationships.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Licenses and Franchises<\/b><span style=\"font-weight: 400;\">: They allow companies to operate under a recognized brand or use specific technologies, generating additional income.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Customer Relations<\/b><span style=\"font-weight: 400;\">Customer loyalty and satisfaction are vital assets that, although difficult to measure, are crucial for business growth.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Organizational Capabilities<\/b><span style=\"font-weight: 400;\">: They include the knowledge, experience and skills of staff, which contribute to operational efficiency.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b22fe2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b22fe2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-927e8c4\" data-id=\"927e8c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94c31e7 elementor-widget elementor-widget-spacer\" data-id=\"94c31e7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-debdafb elementor-widget elementor-widget-heading\" data-id=\"debdafb\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Characteristics of a Reportable Scheme<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ec9e8c elementor-widget elementor-widget-spacer\" data-id=\"1ec9e8c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f712f8 elementor-widget elementor-widget-image\" data-id=\"6f712f8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"574\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Caracteristicas-de-un-Esquema-ReportableRecurso-6-1024x574.png\" class=\"attachment-large size-large wp-image-12963\" alt=\"Characteristics of a Reportable Scheme\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Caracteristicas-de-un-Esquema-ReportableRecurso-6-1024x574.png 1024w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Caracteristicas-de-un-Esquema-ReportableRecurso-6-300x168.png 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Caracteristicas-de-un-Esquema-ReportableRecurso-6-768x430.png 768w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Caracteristicas-de-un-Esquema-ReportableRecurso-6-18x10.png 18w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Caracteristicas-de-un-Esquema-ReportableRecurso-6.png 1374w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc89c57 elementor-widget elementor-widget-spacer\" data-id=\"dc89c57\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9daf57a elementor-widget elementor-widget-text-editor\" data-id=\"9daf57a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">According to Article 199 of the Federal Tax Code, a scheme is classified as reportable if it meets at least one of the following conditions:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Avoid Information Sharing<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">The scheme prevents the exchange of financial or tax information with authorities, whether national or foreign.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Avoid Specific Tax Regulations<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">The scheme avoids the application of Article 4-B or Chapter I of Title VI of the Income Tax Law.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Loss Carrying Forward<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">It consists of legal acts that allow transferring pending tax losses to other persons who did not generate said losses.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Return of Payments<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">A series of payments or transactions allow the return, in whole or in part, of the amount of the first payment to the person who made it or to someone related.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Application of International Conventions<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">It involves a foreign resident using a double taxation treaty in relation to income that is not taxed in the taxpayer&#039;s country of tax residence, or that is taxed at a lower rate compared to the corporate rate in that jurisdiction.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Interpretation of Tax Provisions<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">The scheme is based on an interpretation of the tax provisions that produces effects similar to those provided for in the non-binding criteria of the SAT.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Transfer of Depreciated Assets<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">It involves the transfer of a depreciated asset, totally or partially, allowing for its additional depreciation by the other party involved.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hybrid Mechanisms<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">It uses hybrid mechanisms according to section XXIII of article 28 of the Income Tax Law.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Concealment of the beneficial owner<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">Prevents the identification of the beneficial owner of income or assets.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Losses in Urgent Operations<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">It occurs when operations are carried out to obtain tax profits that allow for the reduction of tax losses whose application period is about to end.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Evasion of Additional Rate<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">Avoids the application of the additional rate 10% provided for in articles 140, 142 and 164 of the Income Tax Law.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Leasing and Subleasing<\/b><b><br \/><\/b><span style=\"font-weight: 400;\">It grants the tenant temporary use of a property, and the tenant, in turn, grants the use of the same property to the landlord or someone related to the landlord.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Accounting and Tax Differences: <\/b>It involves operations whose accounting and tax records show differences greater than 20%, excluding differences derived from the calculation of depreciation.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd19d88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd19d88\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-eb4d8b2\" data-id=\"eb4d8b2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54a69e8 elementor-widget elementor-widget-spacer\" data-id=\"54a69e8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a7e57e elementor-widget elementor-widget-heading\" data-id=\"4a7e57e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Steps to Create a Reportable Schema<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a42e137 elementor-widget elementor-widget-text-editor\" data-id=\"a42e137\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>Identification of relevant characteristics:<\/b><span style=\"font-weight: 400;\"> The first step is to identify the key elements that define a schema as reportable. In general, a schema is reportable if it exhibits the following characteristics:<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Undue potential tax benefits: That is, if the transaction or structure is intended to reduce the tax burden without a substantive economic justification.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Aggressive tax planning: Using tools, strategies or structures that, although legal, are clearly designed to avoid paying taxes.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Lack of economic substance: If the transaction has little or no real economic activity behind it (for example, the use of fictitious entities or structures without genuine activities).<\/span><\/li><li><b>Compliance with the criteria established in the tax regulations: <\/b><span style=\"font-weight: 400;\">To determine whether a scheme is reportable, specific criteria established by applicable legislation must be met. Some examples of defining characteristics in Mexican legislation include:<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Transactions that generate a significant tax advantage without a real economic purpose.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Corporate reorganizations that do not have a commercial purpose beyond tax optimization.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Use of complex financial instruments that seek to minimize or avoid taxes.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Use of offshore entities or structures for tax purposes.<\/span><\/li><li><b>Transaction evaluation: <\/b><span style=\"font-weight: 400;\">Once the characteristics have been identified, the transaction must be evaluated to see if it fits into any of the assumptions of reportable schemes established by the tax authorities. This may involve a detailed analysis of the nature of the transaction, the extent of the tax benefits, and the type of instruments used.<\/span><\/li><li><b>Schema documentation:<\/b><span style=\"font-weight: 400;\"> If the scheme qualifies for reporting, it is critical to document all details of the tax transaction or structure, which may include:<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Detailed description of the transaction or structure.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 The actors involved (e.g. companies, tax advisors, intermediaries).<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Fiscal objectives sought.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Specific mechanisms or instruments used.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 Analysis of the tax benefits sought.<\/span><\/li><li><b>Presentation to the tax authority:<\/b><span style=\"font-weight: 400;\"> The next step is to report the scheme to the appropriate tax authority, usually through a specific form or portal established by the Tax Administration Service (SAT) in Mexico. Companies or advisors are required to report the scheme within a specific time frame after its implementation or knowledge of its existence.<br \/><\/span><span style=\"font-weight: 400;\">\u2013 In Mexico, the deadline for reporting the scheme can be up to 60 days from when the scheme is implemented or from when it is known that it is a reportable scheme.<\/span><\/li><li><b>Identification of potential risks and penalties:<\/b><span style=\"font-weight: 400;\"> It is important to note that failure to report a reportable scheme can result in significant penalties. Tax authorities can impose fines for failing to comply with reporting obligations, and in more serious cases, they can initiate audit or investigation procedures.<\/span><\/li><li><b><\/b><b>Constant review and monitoring:<\/b><span style=\"font-weight: 400;\"> Once the scheme has been reported, it is essential to maintain constant monitoring to verify whether there are changes in the legislation that may affect the nature of the scheme or whether new regulations arise that may modify the classification of the scheme as reportable.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1487dfd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1487dfd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e4f4c62\" data-id=\"e4f4c62\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-960470c elementor-widget elementor-widget-spacer\" data-id=\"960470c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7da7a41 elementor-widget elementor-widget-heading\" data-id=\"7da7a41\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Influence of Reportable Schemes in a Company\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f37a283 elementor-widget elementor-widget-text-editor\" data-id=\"f37a283\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Reportable schemes have a significant impact on a number of areas of a business, from financial management to corporate reputation. Some of the key influences are detailed below:<\/span><\/p><h4>1. Transparency and Regulatory Compliance<\/h4><p><span style=\"font-weight: 400;\">Reportable schemes require companies to be more transparent about their operations. This involves the obligation to report certain transactions and structures that may be considered complex or potentially evasive. This approach promotes regulatory compliance and helps avoid penalties from tax authorities.<\/span><\/p><h4>2. Risk Management<\/h4><p><span style=\"font-weight: 400;\">Identifying and reporting reportable schemes allows companies to better assess and manage the risks associated with their operations. By having visibility into transactions that require special attention, organizations can take proactive steps to mitigate legal and financial risks.<\/span><\/p><h4>3. Corporate Reputation<\/h4><p><span style=\"font-weight: 400;\">Transparency in compliance with tax regulations and effective communication of reportable schemes can improve a company&#039;s reputation. An image of responsibility and ethics can attract investors, customers and business partners, strengthening the position in the market.<\/span><\/p><h4>4. Fiscal and Financial Strategies<\/h4><p><span style=\"font-weight: 400;\">Reportable schemes can influence companies\u2019 strategic decisions, especially when it comes to their tax planning. By better understanding reporting requirements, organizations can optimize their tax structures to align with regulations without incurring unnecessary risks.<\/span><\/p><h4>5. Cost of Compliance<\/h4><p><span style=\"font-weight: 400;\">The need to comply with the requirements of reportable schemes can increase operational costs related to auditing and legal advice. Companies must invest in training, internal control systems and human resources to ensure they are aligned with regulations, which can be challenging, especially for SMEs.<\/span><\/p><h4>6. Innovation in Business Models<\/h4><p><span style=\"font-weight: 400;\">The obligation to report certain schemes may push companies to innovate in their business models and operational practices. To minimise the impact of regulations, some organisations may seek more efficient and ethical alternatives in the management of their assets and transactions.<\/span><\/p><h4>7. Consciousness and Internal Formation<\/h4><p><span style=\"font-weight: 400;\">Implementing reportable schemes also creates greater awareness among employees about the importance of compliance and business ethics. This can lead to the creation of training and awareness programs that foster a culture of responsibility within the organization.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c608010 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c608010\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-41cf8f4\" data-id=\"41cf8f4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9bdd27 elementor-widget elementor-widget-spacer\" data-id=\"b9bdd27\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a388d4 elementor-widget elementor-widget-heading\" data-id=\"5a388d4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who is required to report a scheme and what are the types of reportable schemes in Mexico?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dca37f elementor-widget elementor-widget-text-editor\" data-id=\"1dca37f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Reportable schemes must be notified to the Tax Administration Service (SAT) by certain tax intermediaries. These intermediaries include:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lawyers<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accountants<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Consultants<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Administrators<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other professionals<\/b><span style=\"font-weight: 400;\"> that develop, promote, organize or facilitate the implementation of a cross-border scheme subject to reporting, in accordance with DAC6 regulations.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">In addition, taxpayers also have the option to report a scheme to the SAT in the following situations:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of Intermediary:<\/b><span style=\"font-weight: 400;\"> When there is no intermediary involved.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Professional Confidentiality:<\/b><span style=\"font-weight: 400;\"> If the intermediary is not subject to the duty of professional confidentiality.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Foreign Intermediary:<\/b><span style=\"font-weight: 400;\"> If the intermediary is located outside of Mexico.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Regarding reportable schemes related to tax deductions in Mexico, the following regulations apply:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Anti-Money Laundering Law (LFPIORPI):<\/b><span style=\"font-weight: 400;\"> This law requires reporting significant operations and activities that may be linked to funds of illicit origin, contributing to the prevention of money laundering.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Significant Transaction Reports (RTR):<\/b><span style=\"font-weight: 400;\"> It enables you to identify and report significant transactions under tax legislation, especially those that could be classified as reportable schemes.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Reportable Tax Planning Schemes:<\/b><span style=\"font-weight: 400;\"> It seeks to identify and evaluate tax strategies that may be considered reportable schemes according to Mexican tax regulations.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-56fb7c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56fb7c8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8bd2547\" data-id=\"8bd2547\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a8c58ce elementor-widget elementor-widget-spacer\" data-id=\"a8c58ce\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee42e1 elementor-widget elementor-widget-heading\" data-id=\"2ee42e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Types of Schemes May Require Reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ca2337 elementor-widget elementor-widget-text-editor\" data-id=\"3ca2337\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Identifying a reportable scheme can be complex and depends on a number of factors. Below are some general guidelines for determining whether a scheme may be reportable:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Cross-Border Transactions:<\/b><span style=\"font-weight: 400;\"> Transactions involving multiple tax jurisdictions are more likely to require reporting.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Benefit:<\/b><span style=\"font-weight: 400;\"> Consideration should be given to whether the transaction is primarily intended to achieve a tax benefit, such as tax reduction. Schemes that generate significant tax benefits are more likely to be reportable.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Complexity and Opacity:<\/b><span style=\"font-weight: 400;\"> Unusual complexity or lack of transparency in a transaction may indicate that it is a reportable scheme.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of Economic Substance:<\/b><span style=\"font-weight: 400;\"> Evaluate whether the transaction has real economic substance or whether it appears designed primarily to obtain tax benefits without providing significant economic value.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Participation of Professional Advisors:<\/b><span style=\"font-weight: 400;\"> If the transaction involves the participation of tax advisors, lawyers or other tax intermediaries, it is more likely to be reportable.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Normative compliance:<\/b><span style=\"font-weight: 400;\"> Stay up to date with the tax laws and regulations applicable in your jurisdiction and make sure you understand the specific reporting requirements set by the tax authorities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>DAC6 criteria:<\/b><span style=\"font-weight: 400;\"> Familiarize yourself with the specific criteria of DAC6 or other similar legislation to identify reportable schemes in accordance with current regulations.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">It is crucial to conduct a detailed analysis to identify whether a scheme requires reporting and, if in doubt, consult tax and legal experts to ensure proper compliance with regulations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97ab6e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97ab6e7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f0a875\" data-id=\"2f0a875\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a64132 elementor-widget elementor-widget-spacer\" data-id=\"2a64132\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75ac5ae elementor-widget elementor-widget-heading\" data-id=\"75ac5ae\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Information is Required to Develop a Reportable Scheme Disclosure Strategy?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78d5084 elementor-widget elementor-widget-text-editor\" data-id=\"78d5084\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">For the disclosure of a reportable scheme, it is crucial to provide detailed information in accordance with the provisions of agreement 13\/2021 published in the Official Gazette of the Federation (DOF). The required data includes:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax Advisor or Taxpayer Data<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Name, company name or denomination and code in the Federal Taxpayers Registry (RFC) of the tax advisor or taxpayer reporting the scheme.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional Information for Legal Tax Advisors<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Specific data of tax advisors who are legal entities, including information on the legal representatives responsible for the report.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Reportable Scheme Details<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Beneficiaries of the Scheme:<\/b><span style=\"font-weight: 400;\"> Name, company name or denomination of the beneficiary taxpayer and their RFC code.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><b>International Regulations:<\/b><span style=\"font-weight: 400;\"> Rules applicable to residents abroad.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Disclosure by the Taxpayer<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Information about Advisors:<\/b><span style=\"font-weight: 400;\"> Name, corporate name or designation of tax advisors, if any, and regulations for advisors not resident in Mexico.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Comprehensive Scheme Description<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Full Description:<\/b><span style=\"font-weight: 400;\"> Detailed breakdown of each stage of the plan, project, proposal, advice or recommendation that involves legal acts to obtain a tax benefit.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><b>Tax Benefit:<\/b><span style=\"font-weight: 400;\"> Precise description of the tax benefit obtained or expected.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Information on Participating Entities<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Identification of the legal entities or corporations involved, including name, company name, RFC code and other relevant tax information.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fiscal Years<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Specification of the fiscal years in which the scheme has been implemented or is expected to be implemented.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional Relevant Information<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Any other information that the tax advisor or taxpayer considers relevant to the review of the scheme.<\/span><\/li><\/ul><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional Requirements<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Any other additional information that the tax authorities may require during the review process.<\/span><\/li><\/ul><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42efd97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42efd97\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8009099\" data-id=\"8009099\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f46d4a6 elementor-widget elementor-widget-spacer\" data-id=\"f46d4a6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bc83999 elementor-widget elementor-widget-heading\" data-id=\"bc83999\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Related International Regulations (DAC6 and BEPS)\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fdf760 elementor-widget elementor-widget-text-editor\" data-id=\"4fdf760\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The <\/span><b>Directive on Administrative Cooperation in the Tax Field (DAC6)<\/b><span style=\"font-weight: 400;\"> of the European Union and the regulations related to the <\/span><b>BEPS Plan<\/b><span style=\"font-weight: 400;\"> OECD regulations have a significant impact on the identification and reporting of tax schemes. It is important for companies to be aware of these regulations and how they apply to the international transactions they carry out.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>DAC6<\/b><span style=\"font-weight: 400;\"> It requires tax intermediaries to report cross-border tax planning schemes that meet certain criteria. Although Mexico is not part of the EU, the OECD BEPS regulations have influenced many countries, including tax reforms in Mexico, and the DAC6 law is inspired by BEPS principles.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">BEPS<\/b><span style=\"font-weight: 400;\"> (Base Erosion and Profit Shifting) sets out rules to combat base erosion and profit shifting, promoting transparency and fairness in international taxation. Companies must ensure that their tax structures are consistent with these rules.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a3150c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a3150c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f567f3b\" data-id=\"f567f3b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7fdf3d0 elementor-widget elementor-widget-spacer\" data-id=\"7fdf3d0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30e5557 elementor-widget elementor-widget-heading\" data-id=\"30e5557\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Penalties for Not Reporting a Reportable Scheme\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd38a30 elementor-widget elementor-widget-text-editor\" data-id=\"cd38a30\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Aside from fines, companies may face more serious consequences if they fail to report schemes, such as:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Suspension of tax benefits<\/b><span style=\"font-weight: 400;\">: If a company is found to have failed to report a scheme, it may lose the ability to benefit from certain tax deductions or exemptions.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Additional research<\/b><span style=\"font-weight: 400;\">:Failure to report can trigger tax investigations leading to extensive audits and additional penalties.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b style=\"font-style: inherit;\">Aggravated penalties<\/b><span style=\"font-weight: 400;\">: In some cases, failure to report may lead to increased penalties if the failure is deemed to have been intentional.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f0f0e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f0f0e9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c437f9\" data-id=\"4c437f9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fc23ef elementor-widget elementor-widget-spacer\" data-id=\"0fc23ef\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-138d5cf elementor-widget elementor-widget-heading\" data-id=\"138d5cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Relationship of Reportable Schemes with the Registry of Intangibles of a Company\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2154c elementor-widget elementor-widget-text-editor\" data-id=\"7b2154c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The relationship between reportable schemes and the registration of intangibles is crucial to ensure transparency and integrity in the management of a company&#039;s intangible assets. Reportable schemes are arrangements or transactions that, due to their complexity or nature, must be reported to tax and regulatory authorities to ensure compliance with current regulations.<\/span><\/p><h4>1. Transparency and Regulatory Compliance<\/h4><p><span style=\"font-weight: 400;\">Reportable schemes seek to prevent the abuse of tax and financial structures that can affect the real value of intangible assets. By properly recording intangibles, companies can demonstrate the legitimacy of their valuation and use of these assets, which is essential to comply with regulations that require clear and accurate accounting.<\/span><\/p><h4>2. Valuation of Intangible Assets<\/h4><p><span style=\"font-weight: 400;\">Intangibles such as brands and patents require accurate valuation to be reported properly. Reportable schemes help companies establish clear and fair criteria for evaluating these assets, ensuring that their values are not artificially inflated or diminished in financial statements.<\/span><\/p><h4>3. Prevention of Legal Disputes<\/h4><p><span style=\"font-weight: 400;\">By properly reporting schemes involving intangibles, companies reduce the risk of audits and sanctions. Transparent management in the registration of intangibles, aligned with reportable schemes, provides legal support in the event of potential disputes with tax or regulatory authorities.<\/span><\/p><h4>4. Optimization of Tax Strategies<\/h4><p><span style=\"font-weight: 400;\">Correctly identifying and recording intangibles in relation to reportable schemes allows companies to optimize their tax strategies. By understanding how intangibles impact their tax burden, organizations can make informed decisions that maximize their economic value without compromising legal compliance.<\/span><\/p><h4>5. Promoting a Compliance Culture<\/h4><p><span style=\"font-weight: 400;\">Integrating reportable schemes into the intangible asset registration process fosters a culture of compliance within the company. Employees become more aware of the importance of transparency and ethics in asset management, which can contribute to a better reputation and trust in the market.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb19327 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb19327\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a2e50ef\" data-id=\"a2e50ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6302a0f elementor-widget elementor-widget-spacer\" data-id=\"6302a0f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d282462 elementor-widget elementor-widget-heading\" data-id=\"d282462\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reportable Schemes and Compliance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c2be77 elementor-widget elementor-widget-text-editor\" data-id=\"0c2be77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>What is Compliance?<\/h4><p>He <a href=\"https:\/\/php81.anepsa.com.mx\/en\/compliance-what-is-it\/\">compliance<\/a> Compliance refers to the implementation and monitoring of policies, procedures and controls designed to ensure that an organization complies with all applicable laws and regulations. This includes local and international regulations, as well as internal policies that guide ethical behavior and risk management. A strong compliance program not only prevents non-compliance, but also protects the company from legal penalties, reputational damage and financial losses.<\/p><h4><strong>\u00a0<\/strong><\/h4><h4>The Relationship between Compliance and Reportable Schemes<\/h4><p>The intersection between compliance and reportable schemes lies in the commitment of organizations to ethical and compliant conduct. Here are two key ways in which they are related:<\/p><ol><li><p><strong>Prevention and Detection<\/strong>: A robust compliance program includes mechanisms for detecting and reporting tax or financial schemes that may be considered evasive. By integrating specific procedures to identify these schemes within the compliance framework, organizations not only ensure compliance with the law, but also act proactively to avoid future problems.<\/p><\/li><li><p><strong>Regulatory Compliance<\/strong>: Reportable scheme regulations often require firms and their advisors to report certain structures or transactions. Incorporating these requirements into the compliance program ensures that the firm is not only aware of legal obligations, but also has the mechanisms in place to properly comply with them. This involves having clear processes for scheme assessment, staff training, and reporting to the relevant authorities.<\/p><\/li><\/ol><p>Integrating reportable schemes into a company\u2019s compliance framework strengthens the organization\u2019s ability to operate within legal and ethical boundaries. It is not just about complying with laws, but about taking a proactive stance in managing risks and promoting transparent and responsible business practices. In an increasingly complex regulatory environment, this relationship not only protects the company, but also reinforces its commitment to integrity and long-term sustainability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d744303 elementor-widget elementor-widget-spacer\" data-id=\"d744303\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39ace59 elementor-widget elementor-widget-heading\" data-id=\"39ace59\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/blog\/\">Visit our blog for more interesting topics.<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0607541 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0607541\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9d0cebc\" data-id=\"9d0cebc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d2f634a elementor-widget elementor-widget-spacer\" data-id=\"d2f634a\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-48b64759 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"48b64759\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4e8f0186\" data-id=\"4e8f0186\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-266c03ba elementor-widget elementor-widget-heading\" data-id=\"266c03ba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">You may also like<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45026950 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45026950\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-68770429\" data-id=\"68770429\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ab4ea57 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"1ab4ea57\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/valuation-brands-intangibles-tax-amortization\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_542,h_407\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/04\/valuacion-de-marcas-e-intangibles-para-amortizacion-fiscal.webp\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/valuation-brands-intangibles-tax-amortization\/\">Valuation of Brands and Intangibles for Tax Amortization<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1449ce6f\" data-id=\"1449ce6f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d0862ee elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"3d0862ee\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/asesoria-en-gestion-de-activos-fijos\/\" tabindex=\"-1\"><img decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Asesoria-en-gestion-de-activos-fijosRecurso-17-300x225.jpg\" class=\"attachment-medium size-medium wp-image-12916\" alt=\"Fixed asset management consultancy\" title=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Asesoria-en-gestion-de-activos-fijosRecurso-17-300x225.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Asesoria-en-gestion-de-activos-fijosRecurso-17-16x12.jpg 16w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/09\/Asesoria-en-gestion-de-activos-fijosRecurso-17.jpg 605w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/asesoria-en-gestion-de-activos-fijos\/\">Fixed Asset Management Consulting<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-5217c8b3\" data-id=\"5217c8b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-438ecd3d elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"438ecd3d\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/valuation-of-sme-companies\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/04\/Valuacion-de-empresas-pyme.png\" title=\"\" alt=\"\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/valuation-of-sme-companies\/\">SME Valuation<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Contents What are Reportable Schemes? A reportable scheme is defined as any structure or project that involves a series of legal acts that could generate, directly or indirectly, a tax benefit in Mexico, regardless of the taxpayer\u2019s place of tax residence. To qualify as a reportable scheme, the scheme must present at least one of the following:<\/p>","protected":false},"author":1,"featured_media":12961,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[2937],"class_list":["post-12960","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria","tag-esquemas-reportables"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=12960"}],"version-history":[{"count":36,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12960\/revisions"}],"predecessor-version":[{"id":13811,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/12960\/revisions\/13811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/12961"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=12960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=12960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=12960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}