Doing Business

Doing Business in Mexico 2015

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204 Tax and Legal Services - PwC Mexico Appendix II Tax depreciation rates II Maximum annual rates of depreciation for income tax purposes, calculated on a straight-line basis only. Type of asset Rate per annum % Deferred charges 5 Deferred expenses and intangible fixed assets, including certain payments for patents, trademarks, technical assistance, or transfer of technology. 15 Pre-operating expenses. 10 Fixed assets normally used by business enterprise: Buildings and other construction. 5 Railways. 5 Railroad cars, locomotive and ships. 6 Furniture and office equipment. 10 Airplanes, except for aviation companies and airplanes used for crop-dusting. 10 Heavy-duty trucks and trailers, buses, automobiles, and light trucks. 25 Bullet-proofing for automobiles. 25 Airplanes for crop-dusting. 25 Computers (laptops y PC's), servers, printers, optical readers, barcode readers, scanners, external hard drives and computer networking hubs. 30 Equipment for control of pollution 100 Equipment for research and product development 35 Tools and dies 35 Equipment for conversion to consumption of natural gas 100 Specialized cash registers for tax compliance 100 Machinery and equipment for the following activities: Generation, conducting, transmission and distribution of electricity 5 Electric transportation equipment 10 Processing grain products, sugar and sugar products, edible oils, ocean, river and lake transportation companies 5 Manufacture of products derived from coal; primary production of metals; tobacco products 6 Petroleum and natural gas; production of paper and similar products 7 Manufacture of motor vehicles and parts; railroad and ship construction; manufacture of metal products; scientific and professional machinery and instruments; production of food and beverages (except grains, sugar, edible oils and their products) 8 Tanning and manufacture of leather products; chemical and petrochemical products; manufacture of basic products for plastics; rubber products; printing and publishing; pharmaco-biological products 9 Manufacture of clothing and textiles; finishing, dyeing and stamping of textile products 11 Construction of airplanes 12 Overland transportation companies (freight and passenger); mining industry 12 Air transportation companies 16 Radio and television transmission and telegraph 16 Construction industry 25 Farming, timber 25 Fishing, cattle rising 25 Restaurants 20 Manufacturing, assembly and processing of magnetic components for hard drives and cards for the computer industry 50 Other types of activities not specified above 10 Note: In the case of enterprises whose operations include more than one type of the business activities mentioned in the law, the rate of depreciation to be used will be that provided for the principal activity, determined on the basis of the relative volume of income in the previous year.

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