Tax Residence for Individuals and the Income Tax Exemption on the Sale of Homes

Journal
Mexico
Bulletin for International Taxation 2012 (Volume 66), No. 2
In this article, the author considers two important Mexican tax aspects in relation to non-Mexican citizens - the application of the tax exemption on the sale of immovable property that is considered to be an individual’s home and the related issue of the parameters for an individual to become a Mexican tax resident.