メキシコの州別投資インセンティブ - jetro...• providing technical assistance to...

メキシコの州別投資インセンティブ

2011 年 4 月

独立行政法人日本貿易振興機構

メキシコ事務所

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日本貿易振興機構（ジェトロ）メキシコ事務所

目次

Map of the Mexican United States ....................................................................... 1

AGUASCALIENTES ............................................................................................... 2

BAJA CALIFORNIA ............................................................................................... 3

BAJA CALIFORNIA SUR ....................................................................................... 5

CAMPECHE ............................................................................................................ 6

CHIAPAS ................................................................................................................ 7

CHIHUAHUA ........................................................................................................... 8

COAHUILA ............................................................................................................. 9

COLIMA ................................................................................................................ 11

DISTRITO FEDERAL ............................................................................................ 13

DURANGO ............................................................................................................ 15

GUANAJUATO ..................................................................................................... 16

GUERRERO .......................................................................................................... 17

HIDALGO .............................................................................................................. 18

JALISCO ............................................................................................................... 19

MEXICO ................................................................................................................ 20

MICHOACAN ........................................................................................................ 22

MORELOS ............................................................................................................ 23

NAYARIT .............................................................................................................. 25

NUEVO LEON ....................................................................................................... 27

OAXACA ............................................................................................................... 29

PUEBLA................................................................................................................ 30

QUERETARO ....................................................................................................... 31

QUINTANA ROO .................................................................................................. 34

SAN LUIS POTOSI ............................................................................................... 35

SINALOA .............................................................................................................. 37

SONORA............................................................................................................... 40

TABASCO ............................................................................................................. 41

TAMAULIPAS ....................................................................................................... 42

TLAXCALA ........................................................................................................... 43

VERACRUZ .......................................................................................................... 44

YUCATAN ............................................................................................................. 46

ZACATECAS ........................................................................................................ 47

MEXICO STATE INCENTIVES AND OPPORTUNITIES FOR INVESTORS

1 Copyright(C) 2011 JETRO. All right reserved.

Map of the Mexican United States



AGUASCALIENTES Aguascalientes State Government offers some of the following incentives or more depending on the characteristics of each independent project.

• Technological entailment with universities and centers. • Support for employee recruitment trough the National

Employment Service office. • Relocation Services to guide executives and family

members regarding accommodations, education, cultural, religious and fitness needs.

• Training aid for workers. • Personal account executive designated by the Secretariat to

help you gather information/select site and location, company set up and other requirements you may have

• Other several incentives might be given, depending on the project.

HIGHLIGHTS

Nissan has an assembly plant in Aguascalientes for sub-compact and compact vehcicles such as Tiida, Sentra, and March

There are also several T1 suppliers of Nissan located in Aguascalientes such as:

-Aisin -Calsonic Kansei -INSA -Jatco -Sanoh -Unipress -Yorozu

CONTACT:

Secretariat for Economic Development SEDECO

Av. Universidad No. 1001 Edificio Torre Plaza Bosques P.8 Fracc. Bosques Del Prado Aguascalientes, Ags. Tel. 52-449.910.2611 | C.P. 20127 | Fax. 449.910.2621 www.aguascalientes.gob.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Ley para el fomento a la economía, la inversión y el empleo para el estado de Aguascalientes”



BAJA CALIFORNIA Law for the Promotion of the Competitiveness and Economic Development of Baja California (Pass by the State Congress on June 10th, 2005)

I. Tax Free Benefits given to new and established companies that:

A) Exhibit a new, expansion or technological investment projects.

They may be rewarded with a:

• 25 to 100% exemption on the Payroll Tax, during a period of 1 to 5 years.

• 20 to 50% exemption on the Water Connection System Fee.

* The following aspects evaluate the investment project:

• Number of jobs, incorporation of students in the production processes as well as disable and 60+ year-old people.

• Quality of jobs. • Amount and origin of the investment. • Amount invested in technology. • National and Local Suppliers. • Market access. • Place of establishment.

B) Reuse or treat 100% of their water consumption, with a 30% exemption from the monthly payment as long as the company reuses or treats the water.

C) Hire disable or 60+ year-old people, with a 100% exemption in the Payroll State Tax as long as they are hired.

II. Non-Tax Benefits:

A) Public Infrastructure. - There is a public fund (FOINFRA) to support public infrastructure required for the establishment or expansion of strategic companies.

HIGHLIGHTS

Baja California is the strategic site for cluster development and high technology processes. Base on the Entrepreneurial Development Policy, Baja California have detected the main Clusters located in the State. The SEDECO is looking to retain and attract companies in growing industries such as medical devices, auto parts, specialized electronics and aerospace products as well as in embryonic industries such as semiconductors and biotechnology.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO DE BAJA CALIFORNIA (SEDECO)

Edificio del Poder Ejecutivo 4to. Piso Calzada Independencia 994, Centro Cívico. Mexicali, B.C. CP 21000 Tel.(686) 558 10 48 Conmutador – Fax 558 11 92 Alejandro Mungaray Largarda Secretario de Desarrollo Económico Tel.(686) 558 10 48 Fax 557 38 35 [email protected]

RELATED STATE LAW FOR INVESTMENT PROMOTION:

“Ley para la Promoción de la Competitividad y el Desarrollo Economico de Baja California”

mailto:[email protected]�



B) Enterprise Development. - Direct support for small and medium enterprises in:

• Training • Specific Consulting • Financial aid • Information regarding statistics, economics and data for the decision-making process. • Articulation of programs, products, tools and actions in order to increase their

competitiveness

C) Assistance. - An investment promoter will be assigned to your project to serve as a liaison between your company and the governmental federal, state, and municipal offices.

D) Market Access. - The Secretariat of Economic Development in coordination with other authorities will support small and medium companies in different markets by:

• Providing technical assistance to companies with high exportation possibilities • Promoting their products in national and international fairs and shows.

III. Additional Non-tax Incentives

One-stop Information Desk

The Secretariat of Economic Development through its officers will serve as one-stop information desk that will provide any necessary assistance, help with paperwork, and serve as liaison with local businessmen, Industry Chambers and organizations related to your project.



BAJA CALIFORNIA SUR I. Tax incentives for newly created and recent expanded

companies:

• Tax reductions from 30 to 100% applied to employees payroll, real estate, land acquisition and Public Registry Rights.

• Real Estate 50% tax reduction for manufacturing companies

• Loan Credit Registry waive of rights

II. Non Tax incentives • Foreign visitors permits • Construction permits • Potable water and sewage infrastructure • State and municipal properties acquisitions

HIGHLIGHTS: For 40 years, Exportadora de Sal, S.A. DE C.V. (ESSA), a joint venture between the Mexican government (51%) and Mitsubishi Corporation (49%), has operated a solar evaporation salt facility at Guerrero Negro in Baja, California Sur, Mexico.

Exportadora de Sal is the largest natural outdoor saltworks facility in the world.

CONTACTS SECRETARÍA DE PROMOCIÓN Y DESARROLLO ECONÓMICO Isabel la Católica , esquina Ocampo Colonia Centro , 23000, La Paz, Baja California Sur Tel.: (612) 125 1912 Fax: (612) 125 2280 E-mail: [email protected] http://www.bcs.gob.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Ley de Fomento y Desarrollo Económico para el Estado de Baja California Sur “




CAMPECHE Law for the Promotion of Economic and Business Activities for the State of Campeche

The State authorities main purpose is to promote economic development through local employment for newly established or recently expanded companies that are to be eligible for the following tax and economic incentives:

I. State government free tax incentives

Temporary 2% payroll tax exemption, for a maximum period of 2 years, for companies investing a minimum of aprox. U.S.$ 50.0 (thousand), and that have generated additional 10 new jobs. Preferential rates for Property Rights Ownership Registry, these apply as follows: 50% for newly established and 30% for recently expanded companies. II. Other incentives

• Five year preferential loans for building construction • Potable and Sewage water drilling activities

(National Water Commission – CNA. Comisión Nacional del Agua)

• Up to 20% discount price on state-owned real estate (CABIN)

• State government direct support on all required additional infrastructure, such as, roads, electricity, water installations, waste water, sewage and all related services

• Government cash contributions

III. Municipalities incentives

• Preferential rate of 0.1% on property taxes • Preferential rate of 0.1% on real estate acquisition

tax. • Total exemption on the following services: • Start up permit • Land usage permit • Construction permit • Alignment compliance • Potable water, at preferential rates at most of the

sites

HIGHLIGTS

Logistically, Campeche has been recognized as a great opportunity for investment coming from foreign countries, most of the investment comes from Norway, Singapore and the U.S. This input ranks Campeche nationally as the 18th State in Mexico in total Foreign Direct Investment.

The most important industrial groups are dedicated to the textile and light manufacturing industries. To mention a few there are Grupo Karims; Grupo Mall; Grupo ICA; and GICSA. The list also includes Grupo Altex; Grupo Buenaventura and Grupo Energetico del Sureste.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO INDUSTRIAL Y COMERCIAL (SEDECO), DE CAMPECHE

Avenida Ruiz Cortines No. 112, Edificio Torres de Cristal, Torre A, 7º. Piso, Colonia San Román, 24040, Campeche, Campeche

Tel.: (981) 816 9019 – 816 9031

RELATED STATE LAW FOR INVESTMENT PROMOTION

“Ley para la Promoción de las Actividades Economicas y Empresariales en el Estado de Campeche”



CHIAPAS The State authorities´most important target is employment generation through a continuous support to private companies investors. The core activities of Chiapas deal with agribusiness, so the main purpose of all incentive and government support effort is to upgrade all related activities

I. Federal incentives • Preferential lines of credit • Medium and small companies funding • Mining activities Trust Fund • Underdeveloped marginal populated zones

employment program

II. State fiscal incentives

• Payroll tax (2%), total exemption, for a period up to 10 years

• 100% total exemption on rights and taxes for eligible projects, for a maximum period of 10 years. Local municipalities rights and taxes shall be granted on a case by case basis accordingly

III. Funding and supportive incentives

• Personnel training scholarship funding program of 50%, for a maximum period of 2 years

• State govennment real estate properties available for sale or lease contracts to private investors

• Local funding for high priority project financing investment studies, up to a maximum of 50% of total cost

• Support activities tor access to commercial banking lines of credit, as well as to risk capital funds available for state priority projects

IV. Additional supportive activities

• Local support for paper work activities for newly established or business expansions of companies

• Market access updated information availability, as well as seminars for the modernization of all agribusiness related activities

HIGHLIGHTS

Nestlé opens renovated Coffee-mate factory in Chiapas, Mexico in 2010 The renovation comes under the MXN 100 million investment in Chiapas announced by Nestlé in 2009. Taking nearly 12 months to complete, the enhanced facility has generated around 150 direct jobs and over 25,000 indirect jobs in the region.

CONTACTS:

SECRETARIA DE ECONOMÍA Boulevard Belisario Dominguez No. 2270, Residencial Campestre Tuxtla Gutiérrez, Chiapas. C.P. 29030 Tel. : (961) 61 72100 Ext. 34002 / (961) 61 72101 Fax: 61 721 22 o 61 721 00 Ext. 34023. http://www.economiachiapas.gob.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “ Ley para el Fomento Económico y la atracción de Inversiones en el Estado de Chiapas “



CHIHUAHUA The State Government of Chihuahua will give incentives to those investors who:

• Generate the creation of new jobs. • Invest in processes with high added value • Develop local and/or national suppliers. • Implement new technologies. • Diversify the investment in different regions od the State • Generate a social benefit.

The State Government of Chihuahua will grant incentives to all those industrial companies that develop new industrial projects or increase the production in its plants. The Secretaría de Desarrollo Industrial offers several “tailor made” services to investors. The State Government will offer the following incentives through policies oriented to stimulate the attraction and establishement of new investments and the creation of permanent jobs.

I. Tax Free Benefits given to new and already established companies:

• Up to 50% reduction of the Payroll Tax in the Cities of Chihuahua and Juarez, for a period of time.

• Up to 100% reduction of the Payroll Tax and the Real State Registry for a period of time for the rest of the cities of the state.

II. Non-Tax Benefits

• Training scholarships for each new employement generated for operators, through the Employment State Service (Servicio Estatal de Empleo). The benefit will correspond to 1.5 times mínimum salary for each employee for a period of 60 days, depending on the complexity of the production process.

• Incentives for the education of adult employees, as well as for the hiring elderly or disabled persons

HIGHLIGHTS

The Mexican state of Chihuahua announced that during the first quarter of 2011 will receive $100 million dollars from 6 companies to grow their facilities and 4 more that will arrive to the country, dedicated to maquila, aerospace and appliances sectors, among others.

Solitaire Homes, Victaulic, Metal Finishing and Big Cola in the city of Chihuahua, are the signatures that will arrive to the entity, while the companies Kaman Aerospace, Delphi, Afinia, Cardinal Health, General Electric and Flexus will expanded their industrial buildings to increase operations in the state.

CONTACTS SECRETARIA DE ECONOMIA DEL ESTADO DE CHIHUAHUA Ave. Don Quijote de la Mancha No. 1, Complejo Industrial Chihuahua C.P 31109. Chihuahua, Chih. Tel: (614) 442-33-00 Ext. 3417 Email: [email protected] Contact: Lic. Gil Osvaldo Sánchez Chaparro


“Ley de Desarrollo y Fomento Economico para el Estado de Chihuahua”



COAHUILA Government of the State of Coahuila, would be able to offer the following incentives, depending of the number of Jobs to be created, the total amount of the investment, the kind of project and industrial activity: Possible Incentives to be offered: I. Land. Donation of a land extension designed by the State Government. This extension shall be used for the construction of your new plant. The cost of that land titling will be fully covered by the State of Coahuila. II. Some examples of the Infrastructure Incentives the The

Government could offer:

The State Government undertakes:

• To perform all work compaction, leveling in an area of a piece of land of the site selected.

• To provide all necessary electrical connections, including a substation, distribution lines and control panel.

• To provide. natural gas line, according to company specifications.

• To provide potable water line. • The State could install a drain line to be

connected to the municipal drainage. • Likewise, the State could install all the

necessary connections to provide the communication services facility (optic fiber) such as telephone and internet.

• The Government could build all external accesses specified by the plant, able to enter it.

• Coahuila could build a railroad spur from the platform to the access plant.

II. Real Estate.- Lease Incentives. According with the importance of the every project, The State Goverment can offer the Payment of a percentage of the annual leasing cost for a building. The payment of this incentive will be made in a monthly basis.

HIGHLIGHTS

Coahuila is a State of great economic activity, hard work and a great sense of dynamism. The regions of Coahuila are well known for achieving consolidation in their own and diverse economic roads to success. The Southeast region is based on automotive and metal-mechanic industries, one out of every three automobiles in Mexico are made here.

CONTACTS

SECRETARÍA DE FOMENTO ECONÓMICO

Blvd. Luis Echeverría Álvarez No. 1560 Edificio Torre Saltillo Piso 12 Col. Guanajuato Ote. Saltillo, Coahuila. C.P. 25286 Tels. +52 (844) 4152162/ 4152174 Línea sin costo 01 800 7184230 US Toll Free 01 877 2571784 [email protected]


“Ley de Fomento Economico del Estado de Coahuila”



III. Payroll State Tax. A percentage of exemption on the new jobs created for some years, that will take effect on the date of their creation, as long as the current legal framework permits it. IV. Training and Preparation.

A) Payment of a scholarship that consists in certain minimum wages in the economic area for the participant. This incentive will not exceed the 80% of the nominal wage that the company offers during the training.

B) The duration of the support depends on the skills required by the trainee V. Potable Water Rights According with the importance of the every project, the Government can offer the payment of the rights for using water which is provided by the Water Municipal System. VI. Rights through the Real Estate Registry. A percentage of incentive in the register of its sales contract respect of the building or land in which the plant will be installed or the credits that will be registered, as long as the acquirer of the building or the credit beneficiary be actually the company. VII. Municipal rights and taxes. Support in the management with the municipality to obtain the exemption of the following: • Real Estate tax (ISAI). • Licenses of construction. • Land property tax. VII. Generals. Support the company and its legal representatives without any cost, in the fulfillment of all the requirements and procedures necessary to initiate operations, according to the current legal framework provided by the three levels of Government, fostering a sustainable development; such as the ones described as follow: • Utilities and Infrastructure certification. • Certification of Services. • Land certification. • Assist in the fulfillment of requirements at the federal, state and municipal government levels. It is important to point out, that the offers described in this document will be formalized once the investment is confirmed, through the sign of an agreement which is necessary for these incentives to be granted. In this agreement the manner by which these incentives are provided will be defined according to the current state legislation.



COLIMA The Ley de Fomento Económico del Estado de Colima was designed expressly for the purpose of encouraging business development, for which it provides incentives and support for investment within the State, which include:

• Temporary reduction in state taxes and fees. • Temporary exemption from state taxes and fees. • Agreements of sale, exchange or lease of real state

property of the State Government at competitive prices. • Agreements of donation or lease of real state property of

the State Government under special conditions. • Support management to achieve additional fundings. • Promotion of scientific research projects and technology. • Training programs, scholarships and training-oriented labor

productivity activities for employees. • Agreements with companies on partial payment for training. • Assistance for construction and improvement of the

infrastructure that facilitate the operation and establishment of companies.

• Coordination of export promotion programs. • Consultancy and coordination of actions to make efficient

use of land and water, raising rural productivity and industrialization of agricultural products.

• Establishment of public trusts to promote economic development and the establishment, consolidation and expansion of micro, small and medium enterprises in Colima.

To determine the granting of incentives and support to investors, the State Government will take into consideration the following such as: • Number of jobs generated, and their level of remuneration • Amount of investment • Implementation period of the investment and start-up of the

company • Training program to perform • Project location • Protecting and enhancing the environment • Consumption of water and water treatment • Technological development • Export volumes • Integration and strengthening of production chains • Integration to the State’s Suppliers Program

HIGHLIGHTS

The Port of Manzanillo , Mexico 's largest Pacific-coast port, is the pride of the State of Colima . This commercial seaport has dock warehouse and loading facilities covering more than 438 hectares, and an average water depth of 45.93 ft (14 meters). The port provides hi-tech navigational and cargo-handling services. Modern facilities are operated by private-sector companies under conditions of competitiveness and efficiency that assure world-class standards in the handling, storage and transportation of all kinds of merchandise.

CONTACTS

SECRETARIA DE FOMENTO ECONOMICO Complejo Administrativo de Gobierno del Estado Av. Ejército Mexicano, Esq. Tercer Anillo Periférico Colonia el Diezmo Colima, Col. C.P. 28010. Tel: +52 (312) 3162029. Fax: +52 (312) 3162034. E-m@il: [email protected]


“Ley de Fomento Economico para el Estado de Colima”

mailto:%[email protected]%22�



These benefits must be requested, before the Secretaria de Fomento Economico del Estado de Colima (SEFOME). Once the application is approved, the SEFOME will issue a resolution stating the amount, type and timing of incentives, support given, and the commitments that must be met by the beneficiary, prior opinion issued by the State Council for the Economic Promotion.



DISTRITO FEDERAL Mexico City´s authorities foster economic activity and employment through business oriented activities in a sustainable productive environment.

The fiscal incentives to productive sectors, are regulated under the regulations published as of march 23, 2010, in the Official Gazette of the Federal District.

I. High Tech Industrial Parks

Mexico City´s authorities promote the development and construction of high technology industrial zones for companies to establish their operations with the most advanced environmental standards to generate qualified jobs

II. Retail, Services and Touristic Corridors

Private sector business investments are fostered in order to construct office buildings, as well as other type of real estate properties as varied as convention centers, museums, retail and tourism oriented sites

III. Fiscal Incentives for the Historical Center, Tourism corridors and Industrial Park Zones

• Real estate exemption of 100% in the acquisition rights as well as in the payroll tax, these include the registration rights for construction permits, use of water and sewage network, public registry rights, subdivision and or changes in the sizes of land tenure

IV. Fiscal Incentive reductions for investment projects

Real Estate Tax

• Up to 50% for start up high technology operations, real estate acquisitions within the industrial development plans, these include retail, services and housing projects for the customers that were previously settled on the streets and are acquiring a commercial site

• Up to 25% for medium and small companies in the manufacturing sector expanding their operations

HIGHLIGHTS

HEADQUARTERS OF MOST JAPANESE SOGO SHOSHA AND INDUSTRIES MITSUBISHI SUMITOMO MITSUI MARUBENI NISSSAN TOYOTA SONY PANASONIC SHARP

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO DEL DISTRITO FEDERAL(SEDECO) Ave. Cuauhtémoc No. 898, 3er piso, Col. Narvarte, Delegación Benito Juárez, C.P. 03020, Distrito Federal, MEXICO Tel.: 5543 9374 (Directo), 5543 9376, Fax: 5543 6068 LIC. LAURA VELAZQUEZ ALZUA, [email protected]


“Ley de Fomento para el Desarrollo Económico del Distrito Federal”



Buildings Acquisitions

• Up to 100% for companies starting high technology operations • Up to 50% for maquila export type operations, as well as for customers that previously

operated on the streets, these also include the construction of retail, industrial and housing projects that are included in the industrial development programs

Payroll

• Up to 100% for micro and small start-up company operations • Up to 75% for high technology start-up operations • Up to 50% for new business operations that are able to substitute, with domestic suppliers,

their import content by 50% • Up to 30% for companies hiring more than 50% of their personnel living within the proximity

similar zone as where the business is located • Up to 25% for maquila export type operations that complies with a minimum 25% growth of its

labor personnel

The Federal Government promotes the restoration and rehabilitation of the historic center of the city, within the “A” and “B” perimeters, where fiscal incentives are granted as follows:

• Up to 100% of Income Tax for investments applied for restorations, rehabilitations and upgrading of properties located within said perimeters, to be used for retail, services and housing activities

• Up to 90% on the Asset Base Tax for the above mentioned investments, for a period of 5 years • Up to 40% on Income Tax generated for real estate trading operations within the historical

center zone, when these properties were subject to restoration and rehabilitation processes.



DURANGO I. Tax Free Benefits given to new and established companies

• Total tax exemption of payroll tax for a maximum period of 4 years.

• Exemption of Public Property Registry Rights of 25 to 60% for industrial companies; and of 15 to 50% for commercial and services enterprises.

II. Public support activities for the acquisition of land and industrial premises.

• Two months scholarships for employees through the State Employment Service Agency

• Public support services to comply with business registry activities.

• Speed up support activities for business compliance A special package of economic incentives is designed for companies that hire five hundred or more employees and that may represent a strategic investment for the State; for these projects, the state authorities may provide specific infrastructure to upgrade the initial set up conditions such as water supply system, electricity, sewage, railroad access facility, access road pavement. III. Incentives and support activities provided by the municipality

• Partial or total exemption from real estate taxes up to three years

• Partial or total exemption of ownership title rights • Free of charge fact studies related to the consumption and

estimated demand for water and sewage • Public support for land usage, and construction permits, with

the possibility of obtaining a total waive to pay the state rights generated

• Up to fifty percent exemption of public light contributions for a period of three years

• Public support for solid waste disposal, with the possibility of a partial and or total exemption of waste management rights paid to the local authorities.

HIGHLIGHTS

Durango Automotive Wiring Systems, a Korean-North American capital company, invested MXP$100 million in Durango and generated two thousand new jobs, (DAWS) was inaugurated in June 2010.

Before employees, state and municipal government officers and business leaders, Hernandez Deras, Director General of DAWS, pointed-out that DAWS has hired 954 workers at the starting up and by the end of 2010 the figure reached the 2000 jobs completed.

Also Japanese companies such as: YAZAKI, SUMITOMO and others like Tyson Foods are established in the State.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO DEL ESTADO DE DURANGO (SEDECO) Lic. Juan Francisco Gutiérrez Fragoso, Secretario de Desarrollo Económico Felipe Pescador 800, Pte. Zona Centro, C.P. 34000, Durango, Dgo..


“Ley de Desarrollo Economico”



GUANAJUATO Taxes or state taxes: the state government can negotiate with municipal authorities for possible waiver or reduction of some local taxes and / or permits, depending on:

• Amount of investment. • Number of jobs created. • Technology incorporated in the State and its impact on supply

chain • Import substitution. • Project Location within the state.

The amount of incentive is given under the former premises. In general terms, and although they are negotiable, they are: • Training grants: the state government provides special training

as well as selection and recruitment through training grants, according to an agreement between the company and technical schools in the area, according to the policies established by the Comprehensive System for Training in Work (SICAT).

• Infrastructure: the state government subsidizes all or part of the installation of public works (after an analysis of the economic impact and the number of jobs to be created).

• Taxes or state taxes: the state government can negotiate with municipal authorities for possible exemption or reduction of some local taxes and / or permits.

• Logistics: The State Government facilitates and advises on proper location land and infrastructure needs, industrial parks, and provides studies on the viability in different fields (electricity, water, telephone lines, fiber optics, drainage, etc.).

HIGHLIGHTS Volkswagen de Mexico established a new engines plant in Guanajuato, which will start operating by the end of 2012, with the announcement of investments for over US$550 million and the creation of 700 jobs. Pirelli will establish its first factory in Mexico, in the city of Silao, where production is expected to begin in the second quarter of 2012. With an initial investment of $210 million, the plant will cover an area of approximately 120,000 square meters, generating 1,000 jobs.

GM has an assembly plant in Silao. SUV´s manufactured in this plant are exported to US and for the local market

CONTACT:

Secretariat of Economic Development Blvd. Solidaridad 11189 Fracc. CFE. Irapuato, Gto 36631 Mexico Phone: +52 (462) 626-9226 ext 1571 [email protected] http://sde.guanajuato.gob.mx/

RELATED STATE LAW FOR INVESTMENT PROMOTION: Ley de Mejora regulatoria para el estado de Guanajuato y sus Municipios




GUERRERO Investment incentives for newly established or recently expanded companies

• Payroll tax reductions from 25 to 80% up to a period of 5

years • Land tenure tax reductions from 25 to 80% , up to a period of 5

years • Construction permit rights reductions from 25 to 70% • Public Property Registry Rights for Trade and Agribusiness

reductions from 25 to 80%, applied as a lump sum payment upon their by-laws registrations

• Public Property Trade and Agribusiness Credit Loans Registry Rights reductions from 25 to 80%, applied as a lump sum payment upon the acquisition of machinery and equipment, raw materials and industrial premises construction

• Real Estate and Land tax reductions, from 25 to 80%, applied on a lump sum payment

• Additional 5% deduction on payroll tax for companies that hire 40% of females, and or 5% of disabled persons, and or 5% for hiring 60+ year old persons

• Specialized legal schemes adapted to companies seeking a proper industrial location

HIGHLIGHTS

The Banyan Tree Hotel Cabo Marques, which received an investment of $70 million dollars and generating 400 direct jobs, opened in the port of Acapulco, Guerrero in 2010.

Acapulco received the largest hotel investment in the last 35 years and with this new hotel, Banyan Tree, applied some of the $183 million dollars which are projected for this year in Mexico. The hotel will have 68 villas with five-star level, and with this Hotel, Acapulco seeks to reinforce its identity as a Mexican resort.

CONTACT:

SECRETARÍA DE DESARROLLO ECONÓMICO Palacio de Gobierno Boulevard Lic. René Juárez Cisneros No. 62, 1er Piso, Edificio Región Acapulco. Ciudad de los Servicios C. P. 39075. Chilpancingo, Guerrero Tel: (747) 4719826, 4719877 FAX: 47-1-97-00, 47-1-98-00 http://www.guerrero.gob.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Ley de Fomento Económico, Inversión y Desarrollo del Estado de Guerrero”



HIDALGO The government of the state, offers a specialized service that is taylor made for each Project, assistance is provided through the International Hidalgo Investment Corporation (COINHI), whose mission is to guide and help the prospective investor through all the paper work and permits at all levels of government offices.

Each project will be evaluated on a case by case basis, in order to determine the amount of exemptions and or subsidies to be granted for the following items:

• Payroll taxes • Title rights taxes • Public Registry Ownership Rights • Legal authorizations and land assessment compliance with

environmental impact rules established by the State

A two month scholarship will be granted by the State Government for newly hired workers.

HIGHLIGHTS

By investing $210 million dollars, the Swedish paper manufacturer SCA has opened a new production plant in Hidalgo.

This factory will feature advanced technology for the production of paper with a sustainable approach, said President and CEO of SCA in Mexico, Jaime Costa Lavin.

This factory has an installed capacity to produce 60 thousand tons of paper per year and generate 450 direct jobs and 1,200 indirect jobs.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO DE HIDALGO (SEDECO) PACHUCA Lic. Aunard de la Rocha Waite, Secretario de Desarrollo Económico Carr. México-Pachuca, km 93.5, Colonia Venta Prieta (Centro Minero), C.P. 42080, Pachuca, Hidalgo Tel.: 01 771 717 8109


“Ley de Fomento y Desarrollo Economico del Estado de Hidalgo”



JALISCO I. Tax Free Benefits given to new and established companies:

They may be rewarded with a:

• 100% exemption on the Payroll Tax, for the first year of operation

• 50% exemption on the Payroll Tax, for new jobs generated during the second year of operation and for companies under expansion process.

II. Non-Tax Free Benefits given to new and established companies.

• Contribution from the State in the labor training programs at technical and professional level

• Contribution from the State to improve the infrastructure (electricity, water supply, roads, etc.)

• Sale, use, interchange, or lease of State Government real state at competitive prices.

HIGHLIGHTS

Jalisco supports the creation and acceleration of IT Mexican companies and has developed a robust infrastructure for global companies to conduct business in and from Jalisco. The state has created advanced technology centers such as the Software Center, the Software and Integrated IT Services Park both in Guadalajara and the Media Park in the city of Chapala. Guadalajara is known as the Mexican Silicon Valley. Over 70 international companies are offering advanced IT services including application design, development and testing, embedded software for the automotive industry, wireless applications, printers and medical devices, and multimedia.

CONTACTS

SECRETARIA DE PROMOCION ECONOMICA DEL ESTADO DE JALISCO (SEPROE)

Direccion General de Promoción a la Inversión Lopez Cotilla # 1505 Piso 8 Col. Americana Guadalajara, Jalisco Tel. 01 (33) 3678-2000 ext. 55044 Jacobo Gonzalez Torres [email protected]


“Ley para el Fomento Economico del Estado de Jalisco”




MEXICO I. ATTRACTION OF EXPERTS

Support for attracting an expert who may or may not work for the company of Mexican or foreign capital, with the goal to train the workforce (depending on the company's project), on issues that contribute to the development and strengthening of the productive activities of the company from 1 to 6 months, in which the state can cover up to 50% of travel expenses or 50% of the fees of the expert.

II. BUSINESS TRAINING

With this program the company has the ability to send a certain number of workers (depending on the project companies) abroad or at home, in order to receive training from 1 to 6 months in which the state can cover up to MX $ 25.000 on travel expenses and up to 50% in airline ticket.

III. IDEA

The state government may grant the salary of a doctor or teacher for one year maximum, which participates in projects of scientific and technological development within the company. IV. TECHNOLOGY INNOVATION FUND

It is a trust created to allocate resources for programs, projects, and actions to promote and support scientific research and technological development and innovation, human resource training or the dissemination of Science and Technology in the State of Mexico.

V. TECHBA FUND

Is a program conducted with the support of the United States-Mexico Foundation for Science, the Centro Panamericano de Investigación e Innovación y Visionaria, to support technology-based companies interested in increasing their value and access the global markets through improved products, processes and business models.

HIGHLIGHTS

State of Mexico surrounds the Federal District and ranks second in the country for industrial output. The most important industries include chemicals, food products, textiles, paper products, metalworks and the construction and maintenance of transport vehicles, such as the Chrysler-Fiat plant

CONTACT:

Dirección de Inversión Extranjera Secretaria de Desarrollo Económico Gobierno del Estado de México Ignacio Allende Sur 1210, Col. Universidad, Toluca, Estado de México, C.P. 52130 Tel. + 52 722 318 34 70 - 73 ext. 129 www.edomexico.gob.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Libro X de Desarrollo Económico del Código Administrativo del Estado de México”



VI. SME FUND

It is an instrument to support companies in order to promote national economic development through the granting of temporary support to programs and projects that promote the creation, development, consolidation, viability, productivity, competitiveness and sustainability of micro, small and medium enterprises.

Example: Chrysler suppliers park. VII. Prosoft FUND

Is a support program to finance companies for the acquisition of equipment, human development, research and process development, etc.

VIII. PATENT SUPPORT PROGRAM

Support is given to individuals or corporations who wish to obtain a patent, through the advice in administrative proceeding and a full refund of the amount of the tariff.

IX. Bécate

Program that offers up to 3 minimum wages for 3 months, for line-workers within the production line of the company. It should be mentioned that the company is required to hire at least 80% of people who are being trained. X. ONE-STOP HELP DESK

In order to facilitate companies its establishment, the “Secretaría de Desarrollo Económico” established the special division “Dirección General de Atención Empresarial”, which manages licensing and permits required for the operation of a company.

LOCAL (Municipal) SUPPORT

Depending on the impact of the project the state government could negotiate with municipal governments to obtain reductions and / or deductions for taxes, permits, licenses, etc.

XI. WAIVER OF 36 MONTHS IN ISN (Payroll tax)

This support can be obtained in three ways:

• Establishment of a new company, provided that this company is not registered previously in the state.

• When the company with actual operations in the state, hire new staff or graduates from local Technical Institutions or Universities, graduated in 2008, 2009 or 2010

• When the company with actual operations in the state, hire elderly or with disabilities employees.



MICHOACAN I. TAX FREE BENEFITS AND TAX REDUCTION GIVEN TO INVESTORS

Tax Reduction or Temporary Tax exemption. • Exemption on Payroll Tax . • Reducing of the property tax base. • Tax Reduction on the Property Acquisition. • Tax exemption on Public Registry of Property and Commerce. • Exemption of fees on license for land use. • Exemption on building permits. • Tax exemption on Used Motor Vehicles. • Exemption of fees for water and drainage ll. NON TAX BENEFITS • Construction of industrial buildings by the state government

(rent, sell, rent with purchase option). • Infrastructure by the state government: roads, services, offices,

new business incubation (use for 6 months without cost or rent.)

• Per capita compensation if it is direct contracting (Michoacan peolple) depending on the level, low / medium / high.

• Land: donation of land for special projects and land sale at reduce price depending on size of investment and number of jobs generated

• Training • Support and project follow-up • Match-making • Linking with innovation and technology development centers • Linking University-company • Financial support for relocation of companies to the state, 10

to 30% of the total investment • Installation of Business Centers in the industrial parks at no

cost for the investor for a period of one year and depending on the project

• In addition to the Payroll tax, all those companies (nationals and foreign) that establish a labor relation with handicapped persons and/or elderly, will be exempt from the Payroll tax

HIGHLIGHTS

In 2011, the railroad Kansas City Southern de Mexico (KCSM) plans to carry out investments of $125.7 million dollars for completion of various maintenance works, construction of new infrastructure and acquiring equipment and technology.

However, the company also has provided working in five different projects for which will require additional capital.

These include the construction of the Terminal Railway on the Island of La Palma in the vicinity of the port of Lazaro Cardenas, Michoacan, in addition to railway modernization program in Nuevo Laredo, Tamaulipas, the International Railway Bridge in Matamoros, Tamaulipas, a beltway in Celaya, Guanajuato and one in Morelia, Michoacan.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO DE MICHOACAN

Dirección de Atracción de Inversiones Av. Lázaro Cárdenas núm. 1677, Col. Chapultepec Sur. C.P. 58260 Morelia, Mich Tel.- (443) 113 45 00 ext. 10218 Lic. Olivia Álvarez Abraham Director de Atracción de Inversión [email protected]


“Ley de Desarrollo y Fomento Economico del Estado de Michoacan”




MORELOS The incentive package grated by the State Government of Morelos to companies that settle down operations in Morelos depends on the size of the project, in terms of the amount of investment and job creation, and the sector in which the company operates and execution term of the investment. In general, investors receive assistance contained in the following categories: I. Investment incentives Incentive for land acquisition and/or conduction facilities: For search for and prepare facilities in Morelos, the State Economic Development Secretariat (SEDECO) can provide or arrange the following institutional support: • Assistance in searching for industrial land and / or facilities • Arrangement of discounts or exemption in municipal

government construction licences and permits. II. If the company acquires the land • Discount on state government property registration fees • Arrangement of temporary discounts on the municipal property

tax. III. Payroll Tax exemption • Exemption of the 2% on payroll tax for up to three years IV. Assistance on training expenses In coordination with the Mexico National Employment Service programs can be designed to subsidize the cost of the initial training. The program covers two times the minimum wage for two months per worker. It is important to point out that during the training period, the beneficiary company will have no legal responsibility with the workers. V. Temporary spaces for training, recruitment and hiring The SEDECO will define an assistance plan in order to recruit, train and hire workers in order to facilitate the process. VI. One stop shop The SEDECO has one stop shop system which provides the investor about a personalized assistance regarding local, state and federal requirements for starting a business. The SEDECO will provide assistance with the formalities of all paperwork required for establishing new businesses and hiring basic services in order to substantially reduce the red-tape.

HIGHLIGHTS

One of the great strengths of the State of Morelos is its exceptional environment for technological innovation. The stock of human capital and infrastructure which is dedicated to both scientific and technological development is by far larger than in any other state in the country. Morelos has 43 research centers and institutes and 135 laboratories, as well as Mexico’s third largest absolute concentration and second largest per capita concentration of scientific researchers registered inthe MexicanNational System of Researchers (SNI).

CONTACTS

SECRETARÍA DE DESARROLLO ECONÓMICO GOBIERNO DEL ESTADO DE MORELOS Ajusco #2 Col Buenavista. Cuernavaca, Morelos. Tel.+52 (777) 3 13 56 80 +52 (777) 3 17 39 89 +52 (777) 3 17 41 34 Lic. Jesús Israel Ramírez Franco Director General de Promoción de Inversiones [email protected]


“Ley De Desarrollo Económico Sustentable Del Estado Libre Y Soberano De Morelos”




VII. Induction tours The SEDECO will cover costs for induction tours, which are intended to make easier and pleasant the assimilation into the community of the national and foreign staff who will work at the local facilities into the plant. VIII. Direct grants On a case by case basis a grant could be awarded directly to the new project in order to cover some costs. It operates in the form of reimbursements for expenses already made.



NAYARIT According to the Ley para la Competitividad y el Empleo del Estado de Nayarit, the grant of benefits and tax incentives will include more than one fiscal year and shall be of advantage in the subsequent fiscal year to the authorization. At the time authorize the expenditure budgets, the state and municipal authorities should consider the items and amounts of incentives to ensure compliance with the commitments in promoting the development of pre-established investment. I. Tax Free Benefits • Up to 100% exemption in state taxes depending on the nature

and purpose of the investment The tax incentives be granted up to eight years. This benefit could be extended for 2 years, if and when the company proves that at least 20% of its staff works on activities related to research and development, under an agreement with various universities, including the incorporation of students in different research and development areas with such companies This benefit may extend up to 2 years when the beneficiaries have accredited at least 20% of its staff for research and development work, under agreement with the various state universities, including the incorporation of students in different research and development areas with such companies.

• Companies that use clean energy in its production processes

may also obtain an extension for up to 2 additional years to those listed in paragraph above.

II. Non Tax Benefits

Additional benefits will be granted by the State Government which will be oriented to create new investments and / or jobs, or expand the existing ones, such as:

• Boost its export activity; • Economic and logistical benefits for Research

andTechnological Development; • Orientation and training aimed at protecting the environment; • Actions to promote the development of integration

mechanisms to promote competitiveness of micro, small and medium enterprises;

HIGHLIGHTS

Iberostar, real estate division of the Spanish company Iberostar, said that in the next four years will invest $400 million dollars in the construction of two tourist developments, located in the Riviera Maya and Riviera Nayarit.

Regarding the Nayarit Riviera complex, located in the project Litibu will feature 13 apartments and 33 villas and its construction will be completed in the third quarter of 2014.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO DE NAYARIT (SEDECO) Av. Insurgentes # 854 Pte. Col. El Rodeo, C.P.63060 Tepic, Nayarit, Mexico Tel/Fax: (311) 258-09-29 (311) 258-09-30 - (311) 258-09-31 E-mail: [email protected]


“Ley para la Competitividad y el Empleo del Estado de Nayarit”



• To promote the strengthening of productive chains, through the development of

local supply; • Creation of units and industrial parks, agro-industrial and technological • Any other needed to boost economic development and generate new jobs

jobs

.



NUEVO LEON I. PAYROLL TAX • Grant Up to 100% for 3 yrs, • Payroll Tax in NL: 2% • Exemption applies only for new employees II. TRAINING – GRANT • Up to US$600 / new employee • 2 minimum wages • (US$13.42) / 45 days • Depending on the training complexity III. SPECIAL TRAINING • Up to US$1,200 / new employee • 3 minimum wages • (US$13.42) / 90 days • CNC, aluminum welding, others IV. R&D ACTIVITIES • Land grant and cash for construction • Land value: $90 sq.m. • Construction cash grant up to US$500,000 • Cash grant up to U$500,000 applies only for the construction

of the Technology Center • Limited for companies establishing within the PITT (Park of

Innovation and Technology Transfer) V. PROGRAMS TO FOSTER R&D ACTIVITIES A) INNOVAPYME High Added Value Technological Innovations for IDTI projects that are presented by a small company or SME and have a clear impact in their competitiveness and/or work together with R&D centers and educative institutions. Project support from 50 to 90% depending if it is presented by a University or the SME Company. B) PROINNOVA Development and Innovation in Forerunner IDTI Projects that: • Presented by a SME or big company • Work together with R&D centers and/or educative institutions • Project support of 50 to 75% for big companies, 50-90% for

SME.

HIGHLIGHTS

NUEVO LEON state´s capital city Monterrey and its suburbs has a concentration of many companies in the manufacturing sector such as automotive and steel sector.

Ternium S.A. and Nippon Steel Corporation have a joint venture in Monterrey for the manufacturing and sale of hot dipped galvanized and galvannealed steel sheets to serve the Mexican automobile market.

CONTACT:

Secretaría de Desarrollo Económico Calle 5 de mayo 525 Ote. Edificio Elizondo Páez, piso 8 Zona Centro 64000, Monterrey, Nuevo León México Tel +52 (81) 2020-6500 http://www.nl.gob.mx/negocios

RELATED STATE LAW FOR INVESTMENT PROMOTION: Ley del Fomento a la Inversión y al Empleo en el Estado de Nuevo León



C) INNOVATEC Technological Innovation for Competitiveness in IDTI projects that: • Are presented by a SME or a big company. • Boost competitiveness between companies. • Propose investment in R&D technology infrastructure. • Priority for companies linked to an R&D center or educative institution. • Project support of 30-75% for big companies. D) FONLIN Fund that promotes the innovation in Nuevo Leon: • Promotes consolidation and creation of new companies in the State • Supports up to $2.5 million pesos/ project E) FOMIX Mixed Fund for the Promotion of Scientific and Technological Research • Tool to support the economic development of the State of Nuevo Leon in the field of Science

and Technology. • Supported by the State and Federal government (through CONACYT)



OAXACA The Law for the Promotion of Economic Development for the State of Oaxaca (Ley para el fomento del desarrollo económico del estado de Oaxaca ) allows the possibility of granting tax incentives to investors as follows:

• Exemption from several taxes, for the first two years of operation of the company.

• Reduced state taxes and fees up to 50% during third year of operation and up to 25% during the fourth year.

Funding and support programs:

• SME Fund. • Projects and Infrastructure Fund (FOPRODE). • Fund "Oaxaca" for Liquidity Guarantee. • Financial Factoring Program for Suppliers of the State

Government. • Programme for the Development of the software industry. • Programme “Going South”. • Mixed Fund CONACYT Oaxaca.

HIGHLIGHTS

ACCIONA Energy is currently constructing three wind farms in the state of Oaxaca with total capacity of 306 MW. The investment of over 600 million dollars will mean the installation of 204 wind turbines.

CONTACT

SECRETARÍA DE TURISMO Y DESARROLLO ECONÓMICO DEL ESTADO DE OAXACA,

Av. Juárez No. 703, Col. Centro CP 68000 Tels.:(52) (951) 50 212 00 [email protected] www.oaxaca.travel

RELATED STATE LAW FOR INVESTMENT PROMOTION: Ley para el fomento del desarrollo económico del estado de Oaxaca




PUEBLA • Specialized training program for workers (any category) paid

by the state government on minimum wages. The program lasts up to three months and will be developed according to project needs and is offered in the company where employees will be hired.

• State payroll tax. In the state of Puebla, Payroll Tax is 2%, while in some states in the country is up to 3%.

• Advice to companies for obtain permits, operating licenses and operating certificates etc., no charge for this service.

• Industrial parks: Depending on the type of industry and investment level,different supports are given in several industrial parks.

HIGHLIGHTS

VW has a manufacturing facility in Puebla state where more than 400 thousand Jetta and New Beetle models are assembled every year.

Puebla also has an important textile and apparel sector.

CONTACT:

Secretaría de Competitividad, Trabajo y Desarrollo Económico Callejón de la 10 Norte 806 Paseo de San Francisco, Barrio el Alto Puebla, Pue. Tel: (222) 777 50 00 http://www.sedeco.pue.gob.mx/

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Ley de fomento económico para el estado libre y soberano de Puebla”



QUERETARO I. FINANCIAL SUPPORT TO GENERATE JOBS AND PROMOTE COMPETITIVENESS The Govt of Queretaro will support with an economic incentive (Cash Grant). This incentive should be used exclusively in items directly related to the manufacturing operation like: training, relocation of technicians, machinery and equipment, leasing, and expenses related to the installation. II. TRAINING PROGRAMS A) On the Job Training The Govt of Queretaro offers financial support with training scholarships under the program implemented by the Ministry of Labor “BÉCATE” that consist in 1 up to 3 Mexican minimum wages per trainee, up to 3 months. B) Training abroad The Govt of Queretaro, offers financial support focused on training employees abroad. This incentive grants support for transportation to attend the training; taking into consideration Mexican and the hosting country’s laws, so that the trainees must return to Mexico once the agreed term and program had finished. Also candidates must be Mexican and have to travel from Mexico to the country designed as a destination. C) Support for technology and knowledge transfer The Govt of Queretaro will support financially to bring trainers to the companies facility in Queretaro, to train and transfer technology and knowledge to the local employees. The trainer or trainers will be designated directly by the company. III. FINANCIAL SUPPORT THROUGH FEDERAL GOVERNMENT PROGRAMS The Govt of Queretaro will facilitate all the assessment required to access the following programs: A) PROSOFT The Govt of Queretaro offers support to acquire machinery and equipment; as computers, servers, work stations, connectivity, ups, etc. This support is given through the PROSOFT program designed to promote the Information Technologies sector through economic support that helps the development, growth and competitiveness of these sector.

HIGHLIGHTS

Bombardier Learjet 85 Aircraft Composite Structure Manufacturing to Take Place at Querétaro Facility Bombardier began operations in May 2006 at its facility in the El Marques Industrial Park in Queretaro where Bombardier manufacture electrical harnesses and structural aircraft components, including the Challenger 850 mid-fuselage, the Q400 aircraft flight control work package, and the aft fuselage for the Global family of aircraft

Eurocopter, the world's largest civil helicopter maker, will open a new plant in Queretaro to build aircraft parts with an investment of $550 million.

CONTACT: Secretaría de Desarrollo Sustentable (SEDESU) Blvd. Bernardo Quintana 204 Carretas. Querétaro 76050 Tel: ( 442 ) 2116-800 http://www.queretaro.gob.mx/sedesu [email protected]

RELATED STATE LAW FOR INVESTMENT PROMOTION: “ Ley industrial del Estado de Querétaro”



The amount of this support will be determined after knowing the project details. In addition the company can apply to economic grants to train and/or certify its employees in specific technical subjects and platforms. B) MEXICO FIRST The Govt of Queretaro will support the company to include its employees under the MEXICO FIRST program. This program is designed to promote the availability of human resources with English proficiency and specific certifications. The amount of this support will be determined after knowing the project details. C) CONACYT The Govt of Queretaro, through the Local Enterprises Development Direction office, will support by getting into CONACYT programs. These programs provide economic support for companies developing new products and processes based on technology and innovation. IV. LANDING SUPPORT A) Project Management & Start up Consultation The Govt of Queretaro through the Secretariat of Sustainable Development (SEDESU) will appoint an executive to assist: • During the set-up process, including permits, regulation and procedures assessment with any

government entity. • Providing decision making information, studies, documents, surveys, reports. • Consulting advice. • Tours through the Industrial areas, and any other part of the State that might be interesting. B) Soft Landing and Relocation The Govt of Queretaro will support with Soft Landing service based, for both, as business unit, and its Ex-pats to relocate successfully. 1. For the Business unit: • Introduction to service suppliers. 2. For Ex-pats and their families • Assistance with migratory procedures • Relocation package ( schools, hospitals, doctors, convenience stores, recreation) • Introduction to real estate brokers. C) Suppliers Development Program The SEDESU has a Department specialised in Supply Chain development and consultancy. The Govt of Queretaro will develop a special supplier’s development program. The Company will be committed to handle a list of potential local processes, services, products, inputs that the project will develop in Queretaro D) Temporary Office Space The Govt of Queretaro will assign an office space for 3 persons including all services (furniture, telephone and internet). This office will be for 3 people during a 3 month period at the Parque Tecnológico located in the Instituto Tecnologico y de Estudios Superiores de Monterrey campus Queretaro.



E) Relation with Educative Institutions and Research and Development Centers The Govt of Queretaro will support the company to develop local talent to be part of the Human Capital according to it`s needs and operation, through academic programs and cooperation agreements with Technical and Superior Institutions. The Govt of Queretaro will encourage the company develop a close relation with the Research and Development Centers to improve processes, equipment, and products. V. REAL ESTATE TAX INCENTIVES A) Public Property and Commerce Registration Newly created companies that start construction or acquire operating facilities and thus maintain or generate new jobs, could get an exemption or refund of up 100% of incorporating the company into the Public Property and Commerce Registration, which is the 0.6% of the property value plus 25%. (0.006 X property value) + 25 % Those companies that are already established in the State and purchase real estate as part of their patrimony and thus maintain or generate new jobs, will only pay 50% of the corresponding registration tax. B) Real Estate Transfer Tax Municipal tax is equivalent to the 2.5% over the total value of the property. New companies that begin construction or acquire facilities, as well as the established companies that acquire facilities and thus generate or maintain jobs, may obtain reductions up to 80%. Each municipality will determine the application of this reduction (2% x property value) +25%.



QUINTANA ROO The State, in accordance with the requirements set out in the Ley De Desarrollo Económico Y Competitividad Para El Estado De Quintana Roo and through Economic Programs, the State Government will grant incentives for companies that invest in economic activities and specific areas identified as priority. To grant incentives the State will take into consideration: • The range of investment; • Number of jobs created; • The level of remuneration of jobs to be generated • The location is an strategic region that booster its development • The degree of integration into the State´s productive chains

and its contribution to the technological development; • Invest in projects that generate innovation performance with

high value added • Hire of elderly and / or productive people with different

disabilities; • Invest in projects that contribute to the conservation and

improvement of the environment.

HIGHLIGHTS

The State of Quintana Roo is now in the space era and was announced as headquarters of Space Center project, with an investment estimated in US$120 million.

The Mexican Space Agency, Agencia Espacial Mexicana (AEXA), will make it possible for the main tourism destination in Mexico to launch to the space, as well as attracting a select group of tourists who enjoy this type of trips.

It will also open new business platforms by attracting suppliers of aerospace industry and encourage the development of new generation of professionals in Quintana Roo.

CONTACT SECRETARÍA DE DESARROLLO ECONÓMICO. Av. Insurgentes Esq. calle Corozal 202 Col. David Gutierrez. 77013. Chetumal, Quintana Roo, México. Tel.: 8321740 Ext. 203 Bello Melchor Rodríguez y Carrillo e-mail: [email protected] www.qroo.gob.mx, sede.qroo.gob.mx


“Ley De Desarrollo Económico Y Competitividad Para El Estado De Quintana Roo”



SAN LUIS POTOSI The State Government and the municipalities of the state support the establishment of new Companies or the expansion of existing businesses. The Executive Power of the State, through the Secretary of Economic Development, and without detriment to the tax and administrative provisions established in applicable law, grant, among others, the following benefits and incentives: I. With regard to financial support: • Agreements with the private sector; • The promotion of tax and administrative benefits and

incentives before the State Congress, pursuant to the terms established in the Political Constitution of the United Mexican States and the individual State Constitution. In cases where this applies, it will be determined by an administrative decree or agreement issued by the Head of the Executive Power.

• The transfer of ownership of goods and/or real estate belonging to the State Government, to the extent that said resources are available, upon request and with authorization from the State Congress, when required; and

• the participation in the construction and/or improvement of infrastructure in industrial areas and parks.

II. In regards to assistance and advice on legal, administrative and training matters: • Provision of financial support, assistance and aid from

municipal, state and federal authorities with procedures and the filing of paperwork;

• Promotion of agreements and/or contracts for training, instruction and research;

• Aid for investors seeking to contract legal, administrative, financial and logistical services;

• The strengthening of ties between industry and corporate centers of competitiveness and similar agencies, collaborating with the corresponding authorities;

• The promotion and support of investors’ participation in the state in national and international events, in order to promote their products and/services;

• Support for the modernization of foreign trade mechanisms that ensure the existence of favorable conditions for profitability and the procurement of internationally accepted practices;

HIGHLIGHTS

Capital inflows to the country will be held primarily on investments that will be developed in the aerospace, automotive, mining, retail and wind energy, to announce their projects to the beginning of 2011.

In the automotive sector, General Motors de Mexico (GMM) started expanding a plant in San Luis Potosi and building one more in the State of Mexico, both will cost $840 million dollars.

CONTACTS

SECRETARÍA DE DESARROLLO ECONÓMICO DE SAN LUIS POTOSI Av. Real de Lomas No. 1015, Torre II, 4º Piso, Lomas 4ª Sección C.P. 78216, San Luis Potosí, S.L.P., México Tel. +52 (444) 834-36-00 Fax. +52 (444) 825-66-74 www.sdeslp.gob.mx www.sanluispotosi.gob.mx Lic. Juan Pablo Nava Palacios (Director General) [email protected]


“Ley de Fomento Economico del Estado de San Luis Potosi”

http://www.sanluispotosi.gob.mx/�




• The provision of aid for the establishment of partnerships among industry and the universities

and educational centers of the state, in order to promote administrative, technological and sustainable development projects;

• And financial assistance, directly or through processing services, with projects pertaining to the economic development of the state through the trusts created for such purposes by the Executive Power.

lll. In addition, the Secretary of Economic Development appoints an account executive to manage and follow up on each project, provide assistance with the procedures and paperwork associated with one-stop window processing, the acquisition of scholarships through the Secretary of Labor and Social Welfare for a maximum period of 60 days and taking into account a figure that is two-times the minimum daily wage per active worker in the region, and assistance with services aimed at finding suppliers and productive chains. The activities of individuals or corporations established, or in the process of being established in The state, may receive such benefits or incentives, provided their investments fulfill one or more of the following requirements:

• They establish their company in geographical areas or regions that are considered of high

priority according to the State and Municipal Urban Development plans, the studies of regional vocations and other analysis that show the feasibility of developing certain regions of the state.

• They destine part of their operating expenses to research, and technological and scientific development.

• They invest in solving environmental pollution problems with respect to recycling, and the treatment and confinement of domestic and industrial waste materials.

• They offset their imports with national or local goods, components, services or Products. • They create new jobs, in all cases. • They destine their products for direct or indirect export. • VII. They celebrate collaborative agreements with educational institutions to stimulate the

schooling and training of technical and professional-degree students. • They provide direct employment to people with disabilities, amounting to 5% of their total labor

force.



SINALOA The state authorities main purpose is to enhance its economic position from a strong agribusiness center to a more diversified region, inserted in the global supply chain of global companies

The Law for the Investment Promotion for Economic Development in Sinaloa regulates the following state incentives , as mentioned before, its main objective is to boost integrated economic development across the state, through the promotion of policies that stimulate investment and permanent employment

The taxes to be granted are related to the following items:

• Payroll Income Tax • Property Tax • Real Estate purchase Tax • Public Registry Rights of Property and Commerce • Construction Licenses • Connection fees for potable water and sewage

All economic activities are subject to incentives, as long as they meet the following requirements:

Minimum investment of US $ 120.0 (thousand), plus newly hired personnel of at least 16 persons

I. Incentives for Commercial Projects and Services

• Payroll Tax reduction of 80% for the first year, 60% for the second year and 50% for the third year

• Real Estate Property Tax reduction applied equally as above mentioned

• Purchase Real Estate Tax reduction of 90% for the three years on a row

• Total exemption (100%), for Public Property Registry Rights • 80% reduction on construction license permits II. Incentives for Housing projects

• Payroll Tax, 50% reduction for the first year only • Real Estate Property Tax, same as above mentioned • Purchase Tax on Real Estate, 50% reduction for three years

HIGHLIGHTS

The multinational brewer Heineken, the Mexican firm Capitales Dharma and a Dutch financial consortium invested $70 million dollars in a factory that will process raw materials for brewing in northwest Mexico, informed sources of the plant.

The investment, made through the company Indumex, which Heineken and its partners own, took place in the city of Los Mochis, Sinaloa, 1,441 kilometers northwest of Mexico City. This is a 'pilot plant to produce mainly starch to be delivered to Heineken for the fermentation of beer,' Heineken needs a Mexican supplier of starch, since it imports all that it consumes, and the idea is that in the future Indumex will supply 90% of that product.

In its first phase the plant will have a production capacity of 110,000 tons of corn processed, half of which is starch.

CONTACT SECRETARIA DE DESARROLLO ECONOMICO DE SINALOA (SEDECO) CULIACAN Insurgentes SN, Col. Centro, Sinaloa, C.P. 80129, Culiacán, Sinaloa Tel. (667) 163 0716 Matías Mesta Ayub Director Foreign Investment Development 667 846 4500 ext 8006 www.citsinaloa.gob.mx CIT, Center for Investment & Trade


“Ley de Fomento a la Inversión para el Desarrollo Económico del Estado de Sinaloa”

http://www.citsinaloa.gob.mx/�



• Public Property Registry Rights, total exemption for three years • Construction license permits, 50% reduction for three years

III. Industrial, Mining and Tourism Projects that create at least 99 permanent job posts

• Payroll Tax, three year reductions of 100, 90 and 70% respectively • Real Estate City property Tax, three year reductions of 90, 80 and 80% respectively • Real Estate Purchase Tax, 90% reduction for three years • Total exemption (100%), for Public Property Registry Rights • Total exemption (100%), for construction licenses permits • 50% reduction on interconnection fees for potable water and sewage services

IV. Companies settled in industrial parks, from the manufacturing, mining and tourist sectors, that create between 100 and 249 permanent jobs

• Payroll Tax, 100% reduction for 1st, to 3rd years, 90% for 4th, and 5th .years, and 70% for 6th., and 7th.years

• Real Estate City property Tax, 90% reduction for 1st, to 3rd years, 90% for 4th, and 5th, years and 80% for 6th, and 7th, years

• Purchase Tax on Real Estate, 90 % reduction for seven years • Total exemption (100%), for Public Property Registry Rights • Total exemption (100%), for construction licenses permits • 50% reduction on interconnection fees for potable water and sewage services

V. Industrial, Mining and Tourism Projects that generate at least 250 permanent jobs with a minimum investment of US $ 1.6 (million)

• Payroll Tax, 100% reduction for 1st, to 5th, years, 80% for 6th, to 7th, years • Real Estate City property Tax, 90% reduction for 1st, to 5th, years, 80% for 6th, to 7th, years • Real Estate property Tax, 100% total exemption for 7 years • Total exemption (100%), for Public Property Registry Rights and for construction licenses

permits • 50% reduction on interconnection fees for potable water and sewage services

VI. Industrial Park Construction Projects

• Payroll Tax, 100% reduction for 1st, and 2nd, years, 50% for 3rd, year • Real Estate City property Tax, 90% reduction for 1st, and 2nd, years; 50% for 3rd, year • Real Estate property Tax, 100% total exemption for three years • Total exemption (100%), for Public Property Registry Rights and for construction licenses

permits

VII. Agribusiness, Greenhouse and Aquaculture projects

• Payroll Tax, 100% reduction for 1st, year, 50% for 2nd, and 3rd, years • Real Estate property Tax, 80% reduction for three years • Total exemption (100%), for Public Property Registry Rights and for construction licenses

permits



VIII. New Housing Construction Projects in non traditional areas (El Fuerte, Choix, Sinaloa, Mocorito, Badiraguato, Angostura, Cosalá, Elota, San Ignacio, Concordia, El Rosario and Escuinapa)

• Payroll Tax, 100% reduction for 1st, and 2nd, years only • Real Estate City property Tax, 90% reduction for 1st, and 2nd, years only • Real Estate property Tax, 100% total exemption for three years • Total exemption (100%), for Public Property Registry Rights and for construction licenses

permits • 50% reduction on interconnection fees for potable water and sewage services



SONORA

I. Base Incentives for investment projects:

• 2%PayrollTax. Depending on the type of project, number and type of employees to be hired it can be waived up to 100% for aperiod of up to 5 years.

• Scholarships for new workers. Wages covered of new

employees for up to 3 months from 2 to 3 minimum wages. Training must take place in the State of Sonora.

• Soft landing program: Assisting new firms which are planning

their installation in Sonora by ensuring their landing process to be the simplest and fastest possible

II. Additional Incentives for investment projects

• The Economic Development Commission of the State of Sonora may grant depending on the investment project financial resources to pay for training expenses of Sonoran employees outside of the State of Sonora. Airfare and living expenses, are an example of this Technology Transfer / Training Grants.

• Other incentives might be available depending on the project.

It is necessary to submit the completed check list to the Economic Development Commission through the Economic Development Council of Sonora (EDCS).

HIGHLIGHTS

Swiss Cement Giant Inaugurates $400 Million Plant in the northern city of Hermosillo. A total of 600 jobs were created in bringing the 1.6-million-ton.

Ford also has an assembly plant in Hermosillo, models assembled in this facility includes Fusion, Fusion Hybrid and Lincoln MKZ.

Sonora is also an important exporter of food products to the US.

CONTACT:

Economic Development Council for Sonora Blvd. Kino #309. Torre de Hermosillo, Piso 11. Colonia Country Club. Tel: +(662) 289.0237 / 38 Hermosillo, Sonora, México. CP. 83010. www.sonora.org.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Economic Development Law of the State of Sonora”



TABASCO INCENTIVES

• Support to locate land or industrial buildings, according to the needs of any project.

• Bonus up to 100% of state taxes and fees: Public registry of

property and 1% of payroll for up to 10 years (Law Economic Development).

• Support for training grants through the Employment State

Service: 3 months salary. • Immediate Opening System for Companies with low

environmental impact. • Government support related for public services supply: water,

sewage system, paving. • Granting of other additional incentives negotiable according to

type of project.

HIGHLIGHTS

PEMEX Oil company has exploration and production facilities in Tabasco with more than 17,500 employees. The company Dowell Schlumberger Mexico opened in the port of Dos Bocas, Tabasco, the laboratory facility specializing in the handling and storage of chemicals and nitrogen materials used in oil well exploration in the Gulf of Mexico

Tabasco also has a diversified agribusiness industry.

CONTACT:

SECRETARÍA DE DESARROLLO ECONÓMICO Prolongación Paseo Tabasco 1054, Tabasco 2000, 86035 Villahermosa, Tabasco Tel: (993) 316 1170 Fax: (993) 316 3474 E-mail: [email protected] http://sedeco.tabasco.gob.mx/

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Ley de Fomento Económico del Estado de Tabasco”




TAMAULIPAS I. State and Municipal • Fiscal incentives include a 2% subsidy on payroll tax • Discounts and subsidies on payment of taxes and permits • The extent of this discounts and subsidies is based on:

Number of jobs created, Amount of investment, Concordance with the economic zone, Development of local Suppliers, Expansion plans, Technology transfer.

II. Developers, Land and Buildings • Discounts on purchases or rentals of commodities • Donations and exchanges • Support on the construction and development III. Science and Technology • TecnoTAM Program, High Technology incubators • Software development programs • Technology research and development financing • Tax credits of up to 30% on total investment in research and/or

technology development activities. IV. Education and Workforce Development • Up to 90days-training grants of up to three times the minimum

wage. • Made to measure training programs coordinated with

universities and technical colleges. V. Additional programs • Training and certification on the quality of processes. • Strategic alliances for inter company transfer of technology

and know how • Support of regional economic development institute. • Regional Supply chain program that encourages development

of suppliers. VI. Financing • Fondo Tamaulipas, accessible financing for creation and

growth of local entrepreneurs and companies. • Funds and Public sector support for companies that contribute

to regional economic growth. VII. Strategic projects. • Incentive packages for projects awarded through either bidding

or adjudication and special incentive package for private-sector investment in health education.

HIGHLIGHTS

The auto parts maker Delphi announced an investment of $12 million dollars to build a second manufacturing plant in Ciudad Victoria, Tamaulipas, which will be dedicated to manufacturing harnesses. Part of the $12 million dollars will be used to expand the plant's assembly and component cables which already exists in the locality.

The new plant will be located in the industrial park Nuevo Santander and will employ 3,600 people.

The construction of the facility will start in March and will start hiring in September for the plant to start operations in November. The new facility will be part of Delphi Packard Electrical / Electronic Architecture, and will be focused on supplying the needs of customers of the company in Canada, Mexico and the United States.

CONTACTS

SECRETARIA DE DESARROLLO ECONOMICO Y DE TURISMO DE TAMAULIPAS (SEDET)

15 y 16 Juárez – Palacio de Gobierno - 3er Piso Cd. Victoria, Tamaulipas, México CP 87000 C.P. Mónica González García Secretaria de Desarrollo Económico y Turismo EMAIL [email protected] Tel. 52 (834) 318 9500 Ext. 41500


“Ley de Desarrollo Economico del Estado de Tamaulipas”




TLAXCALA INCENTIVES AND BENEFITS • One-stop Desk, supporting licensing and permits for new

businesses. • Depending on the type of project, can be waived from 50% to

100% of payroll tax • 25% to 70% of reduction in registration of documents relating

to the establishment of companies. • 100% exemption on registration of debts restructuring at the

Public Registry • Recruitment and Training Grants (up to 3 months). • Municipal Licenses and Permits: reduction of 50% to 100%. • Setting up meetings with Federal Government agencies, State

and Municipal as well as with educational institutions. • Grant of loans through preferential government programs. • Land prices with preferential costs within Industrial parks. • Subsidies for companies installed in selected areas identified

by the competent authorities in the State, such as low income areas.

HIGHLIGHTS

Tlaxcala is the smallest state in Mexico, located in the central region of Mexico. There are several autoparts manufacturing companies located in Tlaxcala that supply the near VW assembly plant.

CONTACT:

SEDECO Av. 1ro. de Mayo Número 22, Col. Centro. Tlaxcala C. P. 90000 Tel (01) 246 4626313. www.tlaxcala.gob.mx

RELATED STATE LAW FOR INVESTMENT PROMOTION: “Ley de fomento económico del estado de Tlaxcala”



VERACRUZ According to the Ley Numero 528 de Fomento Economico para el Estado de Veracruz, individuals or companies with business already established in Veracruz and / or new investors, may apply to receive support and incentives provided in this Act, the benefits will be subject to prior approval from the Council and its budgetary availability, provided that its activities comply with one or more of the following conditions: • Create new direct jobs, using the existing human resources in

the entity; • Invest in strategic economic sectors as declared by the

Council; • Promote the integration of productive chains and supplier

development in Veracruz; • Have an important role in the export market, replacing imports

or integrated into their production inputs, components, services or products ,local or nationals;

• Opening of new facilities; • Develop programs or incorporate research and scientific

development and technological facilities; • Generate or contribute to the development of infrastructure

and services in industrialization areas; • That the new investment is conducive to economic grow that

improves the quality of life in the location; • Modernize its business infrastructure, increasing their

production levels; • Make a rational and efficient use of energy; • Integrate, in a community or region, workshops; • Use recycled water and treat the wastewater generated from

their production process with low water consumption;

HIGHLIGHTS

Veracruz, Guanajuato and Chiapas are the states where the companies plan to invest in the next 3 years, revealed the study of Senior Management Perspectives in Mexico 2011, of KPMG.

In its annual survey of 500 executives from more than 15 industrial sectors, the consultancy said that 55% of the leaders plan to expand its operations in Mexico; Veracruz is the state ranked first in the preferences of the leaders.

CONTACTS

SECRETARÍA DE DESARROLLO ECONÓMICO Y PORTUARIO DEL ESTADO DE VERACRUZ

Torre Ánimas piso 14 Boulevard Cristóbal Colón No. 5 Fracc. Jardines de las Ánimas C.P. 91190 Xalapa, Veracruz, México Tel. (228) 841-8500 Tel. National: 01-800-570-3255 Tel. International 1-888-600-3723 e-mail: [email protected]


“Ley Numero 528 de Fomento Economico para el Estado de Veracruz”




• Those related to the primary sector activity, integrate companies, cooperatives or any other form of company;

• Develop large infrastructure projects through joint-venture capitals; • Under the “First employment program” hire young people from Veracruz, at least five percent

of workforce; • Generate direct employment for people with special needs or the elderly in

number equal to five percent of its workforce; • The amount and term of investment are important for the entity; • The investment is applied to the development of marginalized areas.



YUCATAN I. Tax-free Benefits

• Exemption and reduction of state taxes and fees. • Exemption and reduction of municipal taxes and fees.

II. Financial incentives

• Credits. • Various economic benefits. III. Other incentives • Training programs. • Free services for recruitment and selection. • Support procedures and processes. • Special incentives for research and development. • Special incentives for projects outside the metropolitan area.

HIGHLIGHTS The Secretariat of Economic Development of Yucatan works in the construction of 3 logistics projects: the construction of an automotive industrial park, the development of the peninsular railway and a logistics area. The automotive park provides an investment of $15 billion pesos and will be located near the city of Merida, in the municipality of Hunucma -and it plans to develop the 3 levels of the automotive industry. This project could generate approximately 8,000 indirect jobs. For the development of the peninsular railway, is works in coordination with the state of Campeche and is expected to count with an area of 300 kilometers of railroads. It could be a fast train to transport passengers, focused mainly on tourism.

CONTACT

SECRETARÍA DE FOMENTO ECONÓMICO Calle 59 No. 514 entre 62 y 64 Colonia Centro. Merida, Yuc. Tel. +52 999 930 37 30 Ing. Roberto Berlín Lugo Tel. +52 999 9303730 ext. 24006, 24023 [email protected] RELATED STATE LAW FOR INVESTMENT PROMOTION:

“Ley de Desarrollo Económico y Fomento al Empleo del Estado de Yucatán”



ZACATECAS The State is heavily dependent upon extractive industries , agribusiness and the tourism sector. The most important target for its authorities is employment generation through supportive activities for new corporations to be established within its boundaries

I. Investment incentives

• Authorities guidance to find the most suitable place to locate any productive activity

• Total exemption of payroll tax, for newly established companies after proper inscription in the State Tax Registry Book

• A 50% monetary contribution applied to the by-laws registration fees of the company

• Educational programs aiming to find the most suitable qualified labor force

• Supportive state actions for potable water access and related services

• Help desk for streamlining paper work for licenses and permits at the state and federal level

• Advisory services to provide socioeconomic and technical information for the business decision process

• Financial advisory services for credit process access

HIGHLIGHTS

Yamashita, a Japanese company dedicated to the automotive sector, confirmed the beginning of the construction of the plant to be placed in the state of Zacatecas with an investment of $100 million dollars. This will be located in the community of Guadalupe and is expected to create 1,000 jobs. With the arrival of this company there are already three companies in the automotive industry established in this state.

CONTACT SECRETARIA DE DESARROLLO ECONOMICO DE ZACATECAS (SEDECO) Eduardo López Muñoz, Secretario de Desarrollo Económico Ave. Universidad 301, Edificio “La Casa de Adobe” Col. Hidraulica, CP 98060, Zacatecas, Zac. Tel.: (492) 922 4170 , ext. 106 [email protected]


“Ley de Fomento para el Desarrollo Económico del Estado de Zacatecas”

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