A Fibra-E (Infrastructure REITs) is a trust that meets certain tax requirements and issues securities under Mexican Law. The primary purpose of a Fibra-E is to acquire interests in one or more Mexican companies. These companies own or operate infrastructure and energy projects.
A Fibra-E is designed based on the legal framework of a U.S. REIT (Real Estate Investment Trust), although the applicable tax treatment follows the framework of U.S. Master Limited Partnerships ("MLPs"). As a result, Fibra-E Trusts offer certain tax advantages to investors.
Sectors The Penitentiary Sector was chosen for its ability to ensure quality and safety, providing profitable and sustainable infrastructure services that have a positive impact on the community, always committed to the development of Mexico.
The acquired assets are managed by a team with experience and knowledge in the industry, providing an integral operation in penitentiary projects.
Always committed to our investors, the development of Mexico, and the environment, our policies are aligned to achieve our long-term goals.
According to the applicable legislation, Fibra-E and their eligible assets are tax transparent. The corresponding taxes will be paid at an investor level according to each shareholders’ participation and tax regime. At least 70% of the average annual net value of a Fibra-E will be invested in shares of eligible assets and 95% of its tax results will be distributed annually to shareholders before the 15th March following the end of each fiscal year.
At least:
70%
of its taxable income will be distributed annually to the holders of CBFIs no later than March 15 following the end of the fiscal year.
