Investment in real estate developments has increased in recent years. Regulations regarding accounting, tax and environmental matters should be considered for these investments. Real estate developers must comply with several regulations that may vary depending on the municipality or state where the real estate is located.
Domestic and foreign investors may invest in property in Mexico through a Mexican company, branch, business trust, a Mexican REIT, or through a non-resident entity. This report describes, in general, the tax and legal issues that a typical Mexican real estate investment has.
Source : PWC