The Real Estate Trust: A Tool for Financial and Fiscal Strategy

Authors

  • Ileana del Carmen Moreno Alamina Universidad de Xalapa

DOI:

https://doi.org/10.5281/zenodo.6617885

Keywords:

Real Estate Trust, Trustor, Trustee, Business Activity, Financial Strategy, Fiscal Strategy

Abstract

The trust is a legal figure established in Mexican law. It serves to create business associations, provide financial security and as a tax shield. The elements that make it up are exposed in order to make it easier for businessmen in the real estate industry, analyzing its background, specifying its legal and fiscal framework, the advantages it provides and the aspects that must be taken care of when constituting it so as not to fall into ambiguity and discrepancy. Fiscal. The role of the fiduciary institution stands out for its importance. It can be used as a financial and fiscal strategy by providing security and guarantee, however, if its administrative nature is not clearly established, it can generate unwanted fiscal costs or little financial credibility.

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Author Biography

Ileana del Carmen Moreno Alamina, Universidad de Xalapa

Contadora Pública Certificada en Contaduría e Impuestos. Maestra en Finanzas. Maestra en Impuestos. Investigadora en Ciencias Económicas y Empresariales.

References

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Calvo B. Julia ((s/f). Enciclopedia Jurídica Online. Fecha de consulta: Noviembre 2018. Disponible en: https://mexico.leyderecho.org/fiduciario/

Cámara De Diputados Del Congreso De La Unión. (2018) Código de Comercio. En: http://www.diputados.gob.mx/LeyesBiblio/pdf/3_280318.pdf

Cámara De Diputados Del Congreso De La Unión. (2018). Ley General de Títulos y Operaciones de Crédito. En: http://www.diputados.gob.mx/LeyesBiblio/pdf/145_220618.pdf

Casillas Carlos. Et. Al. (1996) El fideicomiso y los proyectos de infraestructur.UNAM, Instituto de Investigaciones jurídicas: Comisión Federal de Electricidad. México

Celis Fernanda (2017) ¿Qué son y cómo funcionan las FIBRAS? Revista Forbes. México, disponible en https://www.forbes.com.mx/que-son-las-fibras/

DomínguezMartínez , J. (1996). Dos aspectos de la esencia del fideicomiso mexicano. México.Porrúa.

Gómez Lara, Cipriano (1972). “Aspectos teóricos y prácticos de los fideicomisos”, En: Revista de la Facultad de Derecho de México, México, UNAM, núm. 85 y 86.

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Published

2020-08-03

How to Cite

Moreno Alamina, I. del C. (2020). The Real Estate Trust: A Tool for Financial and Fiscal Strategy. Universita Ciencia, 9(25), 124–141. https://doi.org/10.5281/zenodo.6617885

Issue

Vol. 9 No. 25 (2020): Home

Section

Artículos

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