VIII-P-SS-347
RESIDENCE ABROAD. ELEMENTS TO PROVE IT AND BEING A BENEFICIARY OF AN INTERNATIONAL TREATY TO AVOID DOUBLE TAXATION.
From article 5 of the Income Tax Law, in force in 2009, it follows that the benefits to avoid double taxation, will only be applicable to taxpayers that prove that they are residents in the country concerned; that they fulfill with the provisions established in the Treaty as well with others provisions contained in the law of the matter. In this regard, article 6 of the Regulation of the Income Tax Law, establishes that the taxpayers that want to prove his or her tax residence in a country abroad which Mexico has celebrated a Treaty to avoid double taxation, will do it through residence certifications or with the submission of the last year’s income tax return, enacted by the tax authority of the country concerned, or with the certification of tax return for the penultimate financial year, if the deadline for submitting the last tax return has not yet expired. Hence, article 6 mentioned above, constitutes a limiting provision regarding evidentiary means with which the tax residence of a taxpayer in a country abroad can be proved, this is so, since it specifically indicates which are the suitable documents for such purpose; thus restricting that the accreditation in question can be carried out through diverse evidentiary means, or through the interpretation of data derived from them.
PRECEDENT:
VII-P-SS-454 Contentious Administrative Proceeding No. 12065/15-17-06-5/485/16-PL-02-04.- Resolved by the Plenary of the Superior Chamber of the Federal Court of Fiscal and Administrative Justice, in session of June 15, 2016, by unanimity of 11 votes in favor: Reporting Judge: Nora Elizabeth Urby Genel – Secretary: Lic. Juan Pablo Garduño Venegas. (Thesis approved in session of November 30, 2016) R.T.F.J.A. Eighth Era. Year II. No. 6. January 2017. p. 431
REITERATION THAT IS PUBLISHED:
VIII-P-SS-347 Contentious Administrative Proceeding No. 1292/15-11-01-1/2164/16-PL-09-04.- Resolved by the Jurisdictional Plenum of the Superior Chamber of the Federal Court of Administrative Justice, in session of April 3, 2019, by unanimity of 11 votes in favor – Reporting Judge: Alfredo Salgado Loyo – Secretary: Lic. Enrique Camarena Huezca. (Thesis approved in session of April 3, 2019)
R.T.F.J.A. Eighth Era. Year IV. No. 34. May 2019. p. 191