The tariff of the Law of General Taxes of Import and Export is modified

According to the decree published in the Federal Official Gazette (Diario Oficial de la Federación) regarding the Law of General Taxes on Imports and Exports, social policies and the National Development Plan 2019-2024, it is considered to guarantee effective access to health, to prevent, control and reduce chronic non-communicable diseases, considering a model of preventive, integral and quality care that promotes the well-being of all people.

Therefore, in accordance with the alert issued by the Ismael Cosío Villegas National Institute of Respiratory Diseases (INER) and the statement issued by the OMS, which recognizes the damages associated with the use of vacuum devices or electronic cigarettes and their potential for addiction, the Ministry of Economy considers it appropriate to provide foreign trade stakeholders with greater legal certainty and therefore modified the tariff sections of the Law on General Taxes on Imports and Exports issued in July 2007, as shown in the following table:

CODE

DESCRIPTION

Unit

TAX

IMP. EXP.
3824.90.83

Solutions and mixtures, of the kind used for the purposes of tariff item 8543.70.18.

FORBIDDEN

   

 

8543.70.18

Electronic Nicotine Administration Systems (SEAN), Alternative Nicotine Consumption Systems (ANCS), Similar Non-Nicotine Systems (SSSN), electronic cigarettes and vaporizing devices with similar uses.

FORBIDDEN

   
8543.90.03

Of those recognized for the purposes of tariff item 8543.70.18.

FORBIDDEN

   

Thus, it is forbidden to trade in all devices consisting of a battery source, with a heating unit, nozzle and vaporization chamber, container or other elements that generate vapor through the use of liquid materials, which are commonly inhaled orally.

The decree can be consulted at the following link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5586899&fecha=19/02/2020

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

Annex 30 to the Miscellaneous Fiscal Resolution for 2020

In accordance with the Miscellaneous Fiscal Resolution 2020, in its chapter 2.6. on volumetric controls of certificates and laboratory reports applicable to hydrocarbons and petroleum products, Annex 30 establishes the technical specifications of functionality and security of the equipment and software for volumetric controls of hydrocarbons or petroleum products.

Therefore, it is established that the equipment and software to carry out volumetric controls of hydrocarbons or petroleum products must comply with the specific functionalities detailed in the Annex, such as: allowing the generation of volume records through measurement systems, allowing the collection and storage of information through a given computer program and allowing the information to be processed in order to generate daily and monthly information reports.

In addition, the sources of information on oil and gas volume records are specified, which must be obtained from the measurement systems and comply with the characteristics determined in paragraph 30.4 of Annex 30.

In this respect, the information on the type of oil or petroleum products, corresponding to each operation of reception, delivery or control of stocks, should be obtained from:

  1. a) Opinions issued by suppliers authorized by the SAT.
  2. b) Instruments installed on-line for chromatography or density, verified by suppliers authorized by the SAT.

The tax information on the acquisition, disposal or provision of services contained in the CFDIs that must be collected are the keys in the RFC of the issuer or recipient, the CFDI tax sheet, the volume, price per unit of measurement of the good and the total amount of the transaction.

Likewise, the norms and standards of general application in the design and installation of systems, equipment and measuring instruments are specified, which are part of the normative references established in the Miscellaneous Fiscal Resolution 2020.

The information in Annex 30 can be consulted in detail at the following link:

https://sidof.segob.gob.mx/notas/5584366

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

News Reforms of the Law on Credit Institutions and The General Law on Organizations and Activities Auxiliary to Credit

In order to prevent operations with resources of illicit origin and financing of terrorism and in accordance with the reform of Articles 115 of the Law on Credit Institutions (Ley de Instituciones de Crédito), 87-D and 95-Bis of the General Law on Organizations and Activities Auxiliary to Credit (Ley General de Organizaciones y Actividades Auxiliares del Crédito) that are applicable to multiple purpose financial corporations (SOFOM), therefore, in accordance with recommendation number 10 of the Financial Action Task Force, it is necessary to specify the requirements for identifying the debtor in the factoring operations that the multiple purpose financial companies carry out with their clients, because they are part of the identification file of that debtor, which, despite not being a client or user of the multiple purpose financial company, is part of a financial operation where the use of resources that have to be identified is involved.

For this reason, those persons who appear as debtors of the collection rights acquired through any financial factoring operation and who are not clients, said entities must collect the following identification data:

  1.  Full name, without abbreviations or company name.
  2. Activity or corporate purpose.
  3. Date of birth or date of incorporation.
  4. Federal Taxpayer Registry (RFC), tax identification number and the country where it was assigned.
  5. Serial number of the advanced electronic signature.
  6. Address.
  7. Nationality.
  8. Telephone number.
  9. E-mail address.
  10. Full name without abbreviations of the administrator or administrators, director, general manager or legal representative who, with their signature, can bind the legal entity, when the entity has the same.

Also, according to the transitional provisions, the SOFOM will have 6 (six) months from January 18, 2020, for the following:

  1. Amend the Compliance Manual and submit it to the Commission.

2.Update the automated systems referred to in the 43rd of the Provisions.

The reform can be consulted in detail in the following link:

https://sidof.segob.gob.mx/notas/5584217

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

New provisions of the Miscellaneous Tax Resolution 2020

The Federal Official Gazette (Diario Oficial de la Federación) published  the non-binding criteria derived from article 33, fraction I, subsection h) from the Federal Tax Code (Código Fiscal de la Federación), about the Federal Law of Rights (Ley Federal de Derechos), Revenue Law of Hydrocarbons (Ley de Ingresos sobre Hidrocarburos), Federal Income Law (Ley de Ingresos de la Federación), Law on the Special Tax on Production and Services (Ley del Impuesto Especial sobre Producción y Servicios), Value Added Tax Act Law(Ley del Impuesto al Valor Agregado), Income Tax Act Law (Ley del Impuesto sobre la Renta).

The criteria issued on the Federal Tax Code contemplates the delivery or making available to the CFDI, according to article 29 that establishes the obligation of the taxpayers to issue CFDIs via internet for the acts that they perform, for the income that they receive or  for the withholdings of contributions that they make, for which, before their expedition they must send them to the SAT or to the certification provider of digital fiscal vouchers via internet for their certification, validating the fulfillment of the requirements established by the referred law.

In relation to the Federal Income Law, a criterion was issued respect to the permanent establishment, indicating that the exception of the payment of income tax in Mexico by a foreign resident, even if he carried out his acts through a dependent agent, was considered an undue tax practice. In this sense, anyone who advises, counsels or provides services will be considered to be in improper tax practice.

With respect to the disposal of fixed assets, it is considered an undue tax practice to determine the tax profit for the year by deducting the balance pending depreciation of the fixed assets that have been disposed of during the year and for which the corresponding deduction has already been made in order to calculate the cumulative gain from the disposal of assets. As well as, taxpayers who deduct from the outstanding balance of depreciation of fixed assets disposed of through a financial lease contract.

A financial system institution that makes interest payments and does not make the withholding referred to in article 54 of the Federal Income Law will be considered to have improper tax practices, in the following cases:

  1. Interest derived from liabilities that are not borne by the institutions that make up the financial system or by investment companies specialized in retirement funds.
  2. Interest paid to the institutions that make up the financial system or to investment companies specialized in retirement funds, when they act on behalf of third parties.

Likewise, criterion number 10/ISR/NV, corresponding to investments made by civil organizations and trusts authorized to receive deductible donations, is repealed.

With regard to sportsmen and women’s federation rights, criterion 34/ISR/NV provides that sports associations or sports clubs that deduct as an expense the expenses they pay to the latter in order to terminate the employment relationship with the athlete at the time they transfer the federation rights to the purchaser of those rights, as well as the various expenses that are paid subsequently for the acquisition of federation rights, shall be considered as improper tax practices; The same applies to anyone who advises, counsels, provides services or participates in the realization or implementation of the above practice. According to the General Law of Physical Culture and Sport (Ley General de Cultura Física y Deporte), which establishes that Sports Associations will be registered by the National Sports Commission (Comisión Nacional del Deporte), and therefore, are excluded from paying the Income Tax Act Law (article 79, fraction XXVI of the Income Tax Act Law), will be considered an undue tax practice when they do not consider as income those obtained from the performance of commercial activities and derived from previous practice do not determine the Income Tax Act Law in terms of Title II of this law, as well as those who advise, counsel, provide services or participate in the previous performance.

In reference to hosting services thorough technological platforms, the Ministry of Finance and Public Credit (Secretaría de Hacienda y Crédito Publico) issued criterion 41/ISR/NV, which establishes as an undue tax practice for taxpayers who do not accumulate for income tax purposes, the income received from business activities consisting of the provision of hosting services, when they use technological platforms and do not pay the corresponding tax, as well as those who advise, counsel, provide services or participate in the same.

However, in accordance with the criteria of the Value Added Tax Act Law(Ley del Impuesto al Valor Agregado), criterion 6/IVA/NV was published, corresponding to the retention of residents abroad without a permanent establishment in the country, which establishes that individuals or legal entities that acquire tangible goods are considered to be in improper tax practice, or use or enjoy them temporarily, that dispose of or grant residents abroad without a permanent establishment in the country and do not make the withholding referred to in article 1-A, section III of the VAT Law, because they consider that the resident abroad is a resident in the national territory, in accordance with article 3 of the aforementioned Law.

In addition, criterion 64/ISR/N is issued, which defines the interest paid to residents abroad by multi-object financial companies in transactions between related persons, deriving from loans or other credits.

According to the publication of Annex 14 of the Miscellaneous Fiscal Resolution 2020 (Resolución Miscelánea Fiscal 2020), authorizations are established for civil organizations and assistance, educational, scientific or technological research, cultural, scholarship, ecological trusts for the reproduction of species in protection and danger of extinction, economic support from authorized donors, for public works or services, owners of private libraries with access to the general public, private museums and social development organizations.

In this sense, civil organizations and trusts are authorized to receive deductible donations under the terms of the Agreement Avoid Double Taxation and Prevent Tax Evasion in Income Tax Matters (Convenio para Evitar la Doble Imposición e impedir la Evasión Fiscal en materia del Impuesto sobre la Renta), only between Mexico and the United States.

In accordance with publication of annex 15 to the Miscellaneous Fiscal Resolution 2020 (Resolución Miscelánea Fiscal 2020), the rates for fixing the Tax on New Automobiles (Impuesto sobre Automóviles Nuevos) are determined, establishing a lower limit of $0.01 to $509,833.95 pesos and upper limit of $283,241.20 pesos and above.

On the other hand, the amounts corresponding to article 8 of the Federal Law of TNA (Tax on New Automobiles), on the sale to the consumer by the manufacturer, assembler, authorized distributor or dealers in the vehicle sector, whose sale price, including optional, common or luxury equipment, without reducing the amount of discounts, rebates or bonuses does not exceed the amount of $263,690.54 pesos and in the case of automobiles whose sale price is between $263,690.55 and up to $334,008.30 pesos, the exemption will be 50% of the tax payment established by said Law.

Similarly, the vehicle key codes were published, consisting of company, model and version, as well as the vehicles imported from Mercosur by individuals with business activity or legal entities other than manufacturers and authorized distributors.

The above provisions can be consulted in detail in the following links:

https://www.dof.gob.mx/nota_detalle.php?codigo=5583666&fecha=09/01/2020

http://www.diariooficial.gob.mx/nota_detalle.php?codigo=5583779&fecha=13/01/2020

https://www.dof.gob.mx/nota_detalle.php?codigo=5583835&fecha=14/01/2020

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

Se publica Reforma Fiscal Mexicana (SHCP)

Derivado de las diversas publicaciones en el Diario Oficial de la Federación relativas a la Secretaría de Hacienda y Crédito Público, se reforman los artículos 2, 3, 27, 28, 46, 106, 116, 176, 177, 178, 183, 186, 187, 189, 190, 202, 203; además de que se adicionan diversos párrafos a los artículos 2, 3, 4-A, 4-B, 5, 28, 74-B, 96-Bis, 106, 111, 113-A, 113-B, 113-C, 116, 118,167, 183-Bis, 187,189, 190 y 205, así como también se derogan los artículos 27, fracción V, tercer párrafo,  28, fracción XXXI, 202, sexto párrafo y  el quinto párrafo del artículo 203 de la Ley del Impuesto sobre la Renta (“LISR”).

En referencia al tema del establecimiento permanente, si el extranjero actúa en el país a través de una persona física o moral, distinta de un agente independiente, aun cuando no tenga un lugar de negocios, y concluye habitualmente contratos o desempeña el rol principal que lleve  a la conclusión de contratos celebrados por el residente en el extranjero a nombre o por cuenta del mismo, que prevén la enajenación de los derechos de propiedad, o el otorgamiento del uso o goce temporal de un bien que posea el residente en el extranjero o sobre el cual tenga el derecho del uso o goce temporal y si obligan al residente en el extranjero a prestar un servicio. En el sentido de que no se considerara establecimiento permanente en territorio nacional cuando las actividades realizadas por dichas personas físicas o morales sean las mencionadas en el articulo 3 de la “LISR”.  

Asimismo, se considerara establecimiento permanente, cuando un residente en el extranjero actúe en el país a través de un agente independiente (ya sea persona física o moral) que no actúe en el marco ordinario de sus actividades y éste no es un agente independiente cuando actúe exclusiva o casi exclusivamente por cuenta de residentes en el extranjero que sean sus partes relacionadas.  

En adición al artículo 3 de la “LISR”, se establece que la utilización de un lugar de negocios con el único fin de desarrollar actividades de propaganda, de suministro de información, de investigación científica, de preparación para la colocación de préstamos, o de otras actividades similares, entre otros.

Respecto a la Ley Federal de Derechos, se reforman, adicionan y derogan diversas disposiciones, entre ellas el costo de la cuota por la prestación de servicios migratorios en aeropuertos a pasajeros de vuelos internacionales que abandonen el territorio nacional; se deroga el tercer párrafo del artículo 18-A, actualización de costos varios en relación a la autorización por prestar el servicio de almacenamiento de mercancías en deposito fiscal, por la adición de cada bodega, sucursal o instalación a la autorización para prestar el servicio de almacenamiento, por el examen para aspirante a agente aduanal, representante legal o dictaminador aduanero, entre otros.

En relación a la Ley de Ingresos  sobre Hidrocarburos, se reforman los artículos 39, primer párrafo, 42, primer párrafo, 44, primer párrafo y 56, primer párrafo, asimismo, se adicionan un tercer párrafo al articulo 45, y un segundo párrafo  al articulo 56, mismos que establecen el pago anual que pagaran los Asignatarios por el derecho a la utilidad compartida aplicando para ello, una tasa del 54% a la diferencia que resulte de disminuir el valore de los Hidrocarburos, así como los pagos provisionales mensuales que corresponden. En este sentido, el contribuyente determinará el impuesto por la actividad de exploración y extracción de hidrocarburos por mes y cuando deberá pagar lo correspondiente.

Todos los decretos aquí referidos entraran en vigor el 01 de enero de 2020 y los mismos pueden ser consultados a detalle en los siguientes links:

https://www.dof.gob.mx/nota_detalle.php?codigo=5581292&fecha=09/12/2019
https://www.dof.gob.mx/nota_detalle.php?codigo=5581293&fecha=09/12/2019
https://www.dof.gob.mx/nota_detalle.php?codigo=5581294&fecha=09/12/2019

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

Nuevas reformas a las disposiciones de carácter general en materia Financiera (Instituciones de Crédito, Entidades de Ahorro y Crédito Popular)

  • Instituciones de Crédito

Derivado de la resolución publicada en el Diario Oficial de la Federación  por la Comisión Nacional Bancaria y de Valores, se señala que se flexibilizará el marco normativo con el fin de que las instituciones de crédito puedan celebrar contratos de comisión mercantil con instituciones de asistencia privada y sociedades o asociaciones que otorguen prestamos con garantía prendaria que perezcan a su mismo grupo empresarial, por lo que se estima un impacto favorable en la inclusión financiera.

Por lo que, se reforma el Artículo 325, fracción III de las Disposiciones de carácter general aplicables a las instituciones de crédito.

A continuación se presenta el artículo mencionado en su versión final:

“Artículo 325.- . . .

I. y II.    . . .

III. Instituciones de asistencia privada y demás sociedades o asociaciones que se dediquen al otorgamiento de préstamos con garantía prendaria, incluyendo las denominadas comúnmente “casas de empeño”, salvo que formen parte del mismo consorcio o grupo empresarial al que pertenezca la Institución, en cuyo caso deberán sujetarse a lo dispuesto en la presente sección.

Para efectos de lo establecido en esta fracción, se deberá entender por consorcio y Grupo empresarial lo previsto en las fracciones I y V del artículo 22 Bis de la Ley.”

La resolución puede ser consultada en el siguiente link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5579709&fecha=25/11/2019
  • Entidades de Ahorro y Crédito Popular y demás organismos a que se refiere la Ley de Ahorro Y Crédito Popular

Derivado de la resolución publicada en el Diario Oficial de la Federación  por la Comisión Nacional Bancaria y de Valores, se señala que se flexibilizará el marco normativo para que las sociedades financieras populares y sociedades financieras comunitarias puedan celebrar contratos de comisión mercantil con instituciones de asistencia privada y sociedades o asociaciones que otorguen prestamos con garantía prendaria que pertenezcan a su mismo grupo empresarial, por lo que estimaron la reforma al artículo 265 Bis 42, fracción III de las Disposiciones de carácter general aplicables a las entidades de ahorro y crédito popular, organismos de integración, sociedades financieras comunitarias y organismos de integración financiera rural, a que se refiere la Ley de Ahorro y Crédito Popular.

A continuación se presenta el artículo mencionado en su versión final:

“Artículo 265 Bis 42.- . . .

I. y II.    . . .

III. Instituciones de asistencia privada y demás sociedades o asociaciones que se dediquen al otorgamiento de préstamos con garantía prendaria, incluyendo las denominadas comúnmente “casas de empeño”, salvo que formen parten del mismo Consorcio o Grupo empresarial al que pertenezca la Sociedad Financiera Popular, en cuyo caso deberán sujetarse a lo dispuesto en la presente sección.”

La resolución puede ser consultada en el siguiente link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5579708&fecha=25/11/2019

Lic. Génesis Moyeda

Gloria Ponce de León & Hernández

Decreto sobre Ley De Ingresos de la Federación para el ejercicio fiscal del 2020

El Congreso de la Unión expidió la Ley de Ingresos de la Federación para el Ejercicio Fiscal 2020, en el cual estiman un ingreso total de $6, 107, 732, 400, 000.00 (Seis billones ciento siete mil setecientos treinta y dos millones cuatrocientos mil pesos M.N.), por los conceptos de impuestos, cuotas y aportaciones de seguridad social, contribuciones de mejoras, derechos, productos, aprovechamientos, ingresos por ventas de bienes prestación de servicios y otros ingresos, participaciones, aportaciones, convenios, incentivos derivados de la colaboración fiscal y fondos distintos de aportaciones, transferencias, asignaciones, subsidios y subvenciones, y pensiones y jubilaciones, así como ingresos derivados de financiamientos.Asimismo, el Ejecutivo Federal otorgará los beneficios fiscales que sean necesarios para dar debido cumplimiento a las resoluciones derivadas de la aplicación de mecanismos internacionales para la solución de controversias legales que determinen una violación a un tratado internacional en el ejercicio 2020.Por lo que, el Ejecutivo Federal informará al Congreso de la Unión de los ingresos por contribuciones pagados en especie o en servicios, así como el destino de los mismos.En el mismo sentido, la Secretaría de Hacienda y Crédito Público reportará en los informes trimestrales la evolución del precio del petróleo observado respecto del cubierto mediante la Estrategia de Coberturas Petroleras para el ejercicio fiscal 2020, así como de la subcuenta que se haya constituido como complemento en el Fondo de Estabilización de los Ingresos Presupuestarios.Respecto al tema de los beneficios fiscales, en los casos de prórroga para el pago de créditos fiscales se causaran recargos por concepto del 0.98 % mensual sobre los saldos insolutos, asimismo, tratándose de pagos a plazos en parcialidades de hasta 12 meses, la tasa de recargos será del 1.26% mensual, a más de 12 meses hasta 24 meses la tasa de recargos será del 1.53 % mensual y en plazos mayores a 24 meses, la tasa de recargos será del 1.82% mensual.Del mismo modo, se otorgará un estímulo fiscal a las personas que realicen actividades empresariales, que obtengan en el ejercicio fiscal en el que adquieran el diésel, biodiesel o sus mezclas, ingresos totales anuales para los efectos del impuesto sobre la renta menores a 60 millones de pesos y que para determinar su utilidad puedan deducir dichos combustibles cuando los importen o los adquieran para consumo final siempre que se usen en maquinaria en general. Asimismo, para que proceda la aplicación del estímulo, el beneficiario deberá contar con el pedimento de importación o el comprobante fiscal correspondiente.Se otorga también, un estimulo fiscal a los titulares de concesiones y asignaciones mineras cuyos ingresos brutos totales anuales por venta o enajenación de minerales y sustancias sean menores a 50 millones de pesos. Así como, a las personas físicas y morales residentes en México que enajenen libros, periódicos y revistas, cuyos ingresos totales en el ejercicio inmediato anterior no hubiese excedido de la cantidad de 6 millones de pesos.Por otro lado, los ingresos provenientes de la enajenación de los bienes en proceso de extinción de dominio y de aquellos sobre los que sea declarada la extinción de dominio y de sus frutos, así como su monetización en términos de la Ley Nacional de Extinción de Dominio, serán destinados a una cuenta especial en los términos que establece el artículo 239 de la Ley Nacional de Extinción de Dominio, previa deducción de los conceptos previstos en los artículos respectivos de dicha ley.Respecto a los contribuyentes personas físicas que opten por tributar en el Régimen de Incorporación Fiscal, podrán optar por pagar el impuesto al valor agregado y el impuesto especial sobre producción y servicios mediante la aplicación del esquema de estímulos siguiente:

Tabla de porcentajes para determinar el IVA a pagar

Sector económico Porcentaje IVA (%)
1   Minería 8.0
2   Manufacturas y/o construcción 6.0
3   Comercio (incluye arrendamiento de bienes muebles) 2.0
4   Prestación de servicios (incluye restaurantes, fondas, bares y demás negocios similares en que se proporcionen servicios de alimentos y bebidas) 8.0
5   Negocios dedicados únicamente a la venta de alimentos y/o medicinas 0.0

Cuando las actividades correspondan a dos o más de los sectores económicos mencionados en la tabla anterior, aplicarán el porcentaje que corresponda al sector preponderante.

Además, tratándose de organizaciones civiles y fideicomisos que no cuenten con autorización para recibir donativos y sean prospecto de recibir alguno, deberán estar inscritas en el Registro Federal de Contribuyentes, comprobar que han efectuado operaciones de atención a desastres, emergencias o contingencias por lo menos durante 3 años a la fecha de recepción del donativo, estar ubicado en alguno de los municipios o demarcaciones territoriales de la Ciudad de México y presentar un informe ante el Servicio de Administración Tributaria en el que se detalle el uso y destino de los bienes o recursos recibidos, incluyendo una relación de los folios de los Comprobantes Fiscales Digitales por internet y la documentación en la que compruebe la realización de las operaciones que amparan dichos comprobantes.

Finalmente, la Ley de Ingresos de la Federación para el Ejercicio Fiscal 2020, entrará en vigor el día 01 de enero del 2020, mismo que será aplicable en el ejercicio fiscal de 2019 respecto de los recursos que las entidades federativas y los municipios hayan reintegrado ala Tesorería de la Federación en dicho ejercicio, es decir, correspondientes a ejercicios fiscales de 2017 y 2018.

El decreto puede ser consultado en el siguiente link:

https://www.dof.gob.mx/nota_detalle.php?codigo=5579707&fecha=25/11/2019

Lic. Génesis Moyeda Salazar

Gloria Ponce de León & Hernández

THE INDUSTRIAL SECRET AND ITS MECHANISMS OF PROTECTION IN REAL ESTATE.

One of the main objects of the Industrial Property Law, is to protect and regulate industrial secrets, but, what is considered an industrial secret? The law establishes in its article 82, that it is all the information of industrial or commercial application that keeps a physical or moral person with confidential character, which allows him to obtain or maintain a competitive or economic advantage in front of third parties in the realization of economic activities and in respect of which he has adopted sufficient means or systems to preserve your confidentiality and restricted access to it.

This information can include from production procedures of objects for sale, manuals, products, services, technical specifications, materials, sales procedures, promotion and commercialization, business plans, manuals, database, customer list, commercial strategies or plans of sale, and in general information related to the know-how of its operations, which represent an important value, whose disclosure or exploitation by third parties would cause severe and substantial damages. The Law states that this information must be recorded in documents, electronic or magnetic media, optical discs, microfilm, films or other similar instruments.

It is very important to know and to identify that not all the information that is transmitted is considered as an industrial secret as established in article 82 third paragraph of the law that exclude the following:

  • Information that is in the public domain,
  • Information that is evident to a technician in the field, based on previously available information.
  • Information that must be disclosed by legal provision or by court order.

It is important to clarify that it will not be considered that it enters into the public domain or that it is disclosed by legal disposition, the information that is provided to any authority by a person who holds it as an industrial secret, when it is provided for the purpose of obtaining licenses, permits, authorizations, registrations, or any other acts of authority.

MECHANISMS OF PROTECTION.

The law foresees in article 223 fractions IV, V and VI, that any disclosure to a third party, the empowerment and/or the use of information contained in an industrial secret without the consent of the person who keeps it or of its authorized user, with the purpose of obtaining an economic benefit for oneself or for a third party or for the purpose of causing harm to the person who keeps the secret, constitutes an offense of a criminal nature, which will be prosecuted by the offended party’s complaint.

Considering that the assumptions mentioned above constitute a crime, it important to protect industrial secrets through a legal instrument that allows the owner of confidential information have protection when transmitting information to another person allowing to establish guidelines to regulate its use, the foregoing with the purpose of preventing the disclosure of the information of the industrial secret that is considered confidential.

The above can be embodied in a confidentiality agreement (Non Disclosure Agreement “NDA”) between the individual or entity that keeps the secret (disclosing party) and between employees, suppliers, customers, person with whom it is intended to establish a relationship of business and in general with any other person (receiving party) which will have access to confidential information.

In addition to the confidentiality agreements, there are other protection mechanisms that can also be implemented, such as establishing in the documents legends that indicate “CONFIDENTIAL INFORMATION”; restricting the access of information to the staff of the company, authorizing only certain persons who, for the development of their work, require access to it; as well as having a mechanism of control that registers the people who have or had access to it.

The protection of industrial secrets is of vital importance especially in the real estate sector, as real estate developers have confidential information essential to carry out their operations as they are, sales strategies, costs, information of suppliers, customers, among others. Such information is considered as an industrial secret, since it allows to have a competitive advantage over other companies in the same sector, and that failure to implement adequate mechanisms of protection, the industrial secrets become susceptible to disclosure, which would generate damages losses to the developer.

In GP&H we have highly experienced attorneys, who can help develop a model of confidentiality and non-disclosure to protect industrial secrets, which allows greater protection to regulate the use and transmission of confidential information to other people, preventing this way the disclosure and disclosure of confidential information.

PROTECTION OF PERSONAL DATA IN THE REAL ESTATE SECTOR.

Do you know about Personal Data?

Personal Data is any information about a physical person that allows to identify its owner. The law that regulates this subject is the Federal Law on Protection of Personal Information Held by Individuals (Ley Federal de Protección de Datos Personales en Posesión de los Particulares – LFPDPPP), which does not protect moral persons, but it does to the information that is collected from physical persons who work for organizations directly or indirectly.

There is also the Sensitive Personal Data, which is the information that could affect the most intimate sphere of its owner, or whose improper use could cause discrimination of the owner. These data may reveal aspects such as racial or ethnic origin, health status, genetic information, religious, philosophical and moral beliefs, union affiliation, political opinions and sexual preferences, which should be treated with more attention, this previous to obtain express consent and in writing from the owner for its processing, through his handwritten or electronic signature.

Who must comply with the Federal Law on Protection of Personal Information Held by Individuals?

When performing operations in a real estate company, it is necessary to collect Personal Data of countless of people who join in day-to-day operations.

The protection of Personal Data is a right recognized in Article 16 of the Political Constitution of the United States of Mexico, which grants the right exclusively to physical persons so that their Personal Data are treated in a lawful manner, guaranteeing adequate protection, their privacy and proper use, as established by the “Federal Law on Protection of Personal Information Held by Individuals”, which guarantees that this same exchange of data is carried out in a protected manner.

If you ask yourself if you are required as a real estate agent to comply with the LFPDPPP, the answer is yes. Likewise, it does not matter what sector you are involved in, when collecting Personal Data from physical persons you are responsible for this information with the duty to give it an adequate treatment.

Why shall we comply with the Federal Law on Protection of Personal Information Held by Individuals?

The order establishes that there are certain sanctions for non-compliance, ranging from a warning, fine, initiation of the sanctions imposition procedure, or even imprisonment, for this reason it is a matter that must be taken seriously.

A Real Estate Agency may directly request or collect the Personal Data of its clients for its use, disclosure and/or storage by any means, pointing out the purposes for which it will be used, with prior consent of the owner. If the Real Estate Agent will have the help of a third party to join in in any phase of the processing of Personal Data, this third party should keep confidentiality regarding them, as well as request the consent of the owner.

Steps to comply with the LFPDPPP:

  • First, you must have a Privacy Notice physical, electronic document or in any format generated by the responsible person, which must be available to the owner, prior the processing of their Personal Data, in accordance with the Article 15 of the LFPDPPP.
  • Internal policies for protection of Personal Data must be established, so that all employees, and especially those who have an obligation to obtain, use, or store Personal Data in relation to their job, have knowledge of the treatment that should be sought. The security measures that must be taken by the person in charge and their attendants in terms of their management, the use of the Personal Data request forms to obtain the consent, the existence of the ARCO rights and how to request them, as well as responsibilities and consequences of non-compliance.
  • Elaboration and use of Personal Data Request Forms in order to obtain the consent of the owners and to inform them of the purpose for which their data will be used. Document that serves as proof of good practices by the Real Estate. As well as the creation of ARCO Rights request forms, by means of which an individual can exercise control over their Personal Data of access, rectification, cancellation and opposition, which can only be exercised personally by the owner of the data or their legal representative, and finally a request for doubts, complaints and suggestions. In order for these rights to be exercised, a physical address, an electronic mail, and a contact number should be made available to the users of their website, where the owners can address themselves and be attended agile and clearly.
  • Conduct evaluations to the staff of the Real Estate, in order to document the information the staff has, and verify whether it is sufficient or necessary to be trained on the subject.
  • Carry out trainings in order to raise knowledge among the staff of the good use and confidentiality of the Personal Data granted to the person in charge.
  • Appoint a supervisor and a department to make consecutive audits, and enhance the use of the established formats, compliance with the policies and regulations, and knowledge of the Privacy Notice, as well as its operation.
  • Update your website as the data collection is not only related to the information obtained through telephone calls or face-to-face meetings, but also to the data collected through your web page.
  • A cookie window must be created. Cookies are a small information that is sent by a website and stored in the user’s browser, so that the website can consult the previous activity of the same. Not everyone has them and have them activated, but your mission is to install a plugin to warn the navigators of your website that you use them and obtain their consent.

The requested data would be the following, which must be established in the Real Estate Privacy Notice:

Full name, address (street, external number, internal number, colony, zip code, state, delegation or municipality), telephone numbers, age, marital status, email, IDs, birth certificate, proof of address, Federal Taxpayers Registry, Tax Identification Card, ownership documents, Single Registry of Population Registration, Interbanking code, account number, banking institution to which the card belongs.

Can the Real Estate company share the information requested?

The Real Estate may reveal, disclose and/or transfer inside and outside the country the Personal Data provided with collaborators, employees, including its affiliates, suppliers, advertisers, contractors, service providers and/or partners, as long as when requesting this information from its owner by means of a pre-established format, it is made known to him that the information can be transferred, with whom and for what purposes, that format must contain a space in which the owner can insert whether or not it is their consent to transmit that information for the purposes stated. The third parties that receive the information related to the Personal Data of the clients are obliged to comply with the provisions of the Privacy Notice and the applicable legislation in Mexico.

Avoid unnecessary sanctions.

Finally, it is worth mentioning that in some of the cases information is requested such as name and telephone number, without requesting the owner’s consent, which is considered a bad practice, since the purpose is not being informed, you are not asking for express consent, nor is he being made aware of the ARCO Rights, for which reason he should not seek such information in the first instance, without having obtained prior authorization.

In some other cases, your website contains a box to apply to a job vacancy in your company, where the user would have to leave their data, resumé, etc. This without requesting consent to use their information for convenient purposes, or any of the purposes mentioned above.

For each company it is extremely important to generate trust and distinguish itself from the rest of its competitors as a protective guarantor of Personal Data. Therefore, it is recommended to have mechanisms to protect information that we obtain from physical persons, to provide them with proper treatment, even after concluded the relationship with them, maintaining confidentiality. It is worth mentioning that these practices will help us to demonstrate the authority our compliance with the applicable provisions.

Do you need help to comply with the LFPDPPP?

At GP&H we can help you to have the appropriate forms, Privacy Notice, as well as adapt your website in the correct way. Contact our legal team to know the solutions we offer and how to comply with the Federal Law on Protection of Personal Information Held by Individuals.

Alejandra Hernández Treviño

Geographical Indications, the aperture of a new normative framework in Mexico.

The last August 10th, 2017, it was published in the Official Journal of the Federation (DOF for its Spanish initials) the “Notice by which it´s given to know and it submits to consult the geographical denominations that the European Union seeks to protect in the Mexican territory in the framework of the negotiations of modernization of the Economic Partnership Agreement, political coordination and cooperation agreement between Mexico, on one side, and the European community and its members, on another.

Since this agreement of economic association, which is part of the Free Trade Agreement between Mexico and the European Union (Mexico-EU FTA), the past May 24th, 2016, communication was kept between Mexico´s Secretary of External Affairs and the Union´s High Representative for Foreign Affairs and the Security Policy to begin negotiations of modernization in three key aspects within the agreement, which are: political, cooperation and commercial.

The Intellectual Property chapter, which is part of the Commercial subject, has been one that is being negotiated, since the European Union and Mexico seek the mutual recognition and protection of their geographic indications.

In the past publication of the Official Journal of the Federation of August 10th, about 340 names are contemplated in a request by 19 countries from the European Union. The goal of the publication is that individuals, as well as legal entities, manifest their objection to such recognition or protection in the understanding that it could affect rights previously acquired.

In Mexico, the only legal provisions that we counted on in the matter of Geographic Indications were the Trade-Related Aspects of Intellectual Property Rights (ADPIC for its Spanish initials), which, in its 22nd article define them as:

         Article 22.- “…indications that identify a good as originating in the territory of a Member, or a region or locality in that territory, when a given quality, reputation, or other characteristic of the good or service is essentially attributable to its geographical origin.”

Last year we had a major advance in our legislation in this area, due to the fact that the Chamber of deputies approved a minute from the Senate in which it reforms and adds the Industrial Property Law, modifying in its total the fifth title of such law and, also, 31 new articles are added to it.

The commission in charge of approving the mentioned reforms and additions held that:

         “The new approach in the matter will be an economic trigger to national products that, in their case, meet the necessary requests to be protected as Geographic Indications, with positive repercussions in the national, and international, market.”

With what´s been previously said our legislation gains strength in the Designations of Origin, and the Geographic Indications are included in our normative framework, allowing different products, primarily from the food industry such as wines, beers, cheeses, meats, among others, not only a protection emanating from their origins, but also from its reputation.

The fact that Geographic Indications are included within the Mexican legislation will allow products that count with certain quality, reputation or characteristic, attributable to their origins to be protected, something that didn’t happen when there were only Designations of Origin, promoting an aggregated value to the wealth associates of our country.

Maria Galaviz.
Lawyer
Gloria Ponce de León & Hernández.