Investor Tax Guide
Fractional ownership through a Fideicomiso bank trust carries specific tax implications under Mexican federal law. This guide provides an educational overview of ISR (income tax) obligations, SAT filing requirements, and cross-border considerations for Fideicomiso beneficiaries.
Simplified Compliance
Banco Covalto’s infrastructure enables Covest to automate the most burdensome aspects of trust tax compliance. Every beneficiary receives structured documentation designed to minimize filing effort and maximize deduction capture.
Receive itemized monthly statements showing gross rental income, deductible operating expenses, provisional ISR withholdings, and net distributions — delivered through the Covest dashboard on the first business day of each month.
Each January, receive a complete tax package including constancia de retención, annual income summary, deductible expense breakdown, depreciation schedules, and INPC adjustment calculations — ready for your accountant or tax advisor.
All fiscal documents are stored in your secure dashboard with 10-year retention, meeting SAT record-keeping requirements. Download XML invoices, CFDI receipts, and withholding certificates at any time from any device.
Grant your tax advisor secure, read-only access to your complete fiscal documentation through a dedicated accountant portal. Eliminate document collection delays and ensure your advisor has real-time access to all relevant records.
See the obligations and filing requirements specific to your situation.
Select one to see the tax details that apply to you.
This guide is provided for educational purposes only and does not constitute tax, legal, or financial advice. Tax laws and regulations change frequently. Consult a qualified tax professional for advice specific to your individual circumstances. Covest does not provide tax advice and assumes no responsibility for individual tax obligations.
Our team can connect you with qualified tax professionals experienced in Fideicomiso and fractional ownership matters.