On January 18th, 2017 it was published in the DOF a decree that grants certain administrative advantageous terms in the matter of the ISR, to deposits or investments that are received in Mexico.
It specifies a temporary scheme for the repatriation of resources not reported in Mexico and held abroad until 2016, for natural and legal persons, including those from preferential tax regimes.
This will consist in paying the Income Tax for the revenue generated by the investments held abroad, within 15 days after the date of their return to the country. The tax will be calculated applying a rate of 8% to the amount of resources returned to the country, without deduction.
Only income and investments that fulfil the following dispositions will be eligible for this benefit:
Return to the country during the benefit period of validity (from January 19th to July 19th, 2017).
Are deposited in credit institutions or brokerage houses in the country.
Are invested in national territory for at least two years, counted from the date of return. The investment must be made during 2017.
Also, payment of taxes abroad by said income will be recognized and its credit will be allowed against the ISR