ARTICLE 223-Bis:

     

    The individuals and legal entities referred to in articles 222 and 223 of the Law (LFD: Art. 222) (LFD: Art. 223), that directly transfer national waters, as well as those that benefit from indirect transfer, will pay additionally to the fees provided for in article 223 cited (LFD: Art. 223), the following fees according to the uses established in article 223 of this Law (LFD: Art. 223), as well as to the areas of availability from which the export of the water transferred and the importation is carried out.

    Section A, of article 223 of this Law (LFD: Art. 223), source of surface water extraction

     

    Export Availability Zone

    Import Availability Zone

    ZD

    1

    2

    3

    4

    1

    $3,1700

    2

    $1. 7385

    $1. 4596

    3

    $1. 1694

    $0. 6777

    $0.4785

    4

    $1.1157

    $0. 6137

    $0.3739

    $0.3660

     

    Section B, section I of article 223 of this Law (LFD: Art. 223), source of surface water extraction

     

    Export Availability Zone

    Import Availability Zone

    ZD

    1

    2

    3

    4

    1

    $94.23

    2

    $52.90

    $45.19

    3

    $39.04

    $26.00

    $22.57

    4

    $33.34

    $18.95

    $12.97

    $11.22

     

    Section B, section II of article 223 of this Law (LFD: Art. 223), source of surface water extraction

     

    Export Availability Zone

    Import Availability Zone

    ZD

    1

    2

    3

    4

    1

    $1.0891

    2

    $1.0891

    $1.0891

    3

    $1.0991

    $1.0891

    $1.0891

    4

    $1.0891

    $1.0891

    $1.0891

    $1.0891

     

    Section B, section III of article 223 of this Law (LFD: Art. 223), source of surface water extraction

     

    Export Availability Zone

    Import Availability Zone

    ZD

    1

    2

    3

    4

    1

    $0. 7833

    2

    $0. 4503

    $0.3909

    3

    $0. 3201

    $0. 2139

    $0.1794

    4

    $0.2725

    $0.1562

    $0.0989

    $0.0831

     

    Section B, section IV of article 223 of this Law (LFD: Art. 223), source of surface water extraction

     

    Export Availability Zone

    Import Availability Zone

    ZD

    1

    2

    3

    4

    1

    $2. 3344

    2

    $1. 4406

    $1. 3028

    3

    $0. 9938

    $0. 7198

    $0. 6076

    4

    $0. 8129

    $0. 5075

    $0. 3140

    $0. 2507

     

    Section C, of article 223 of this Law (LFD: Art. 223), source of surface water extraction

     

     

    Export Availability Zone

    Import Availability Zone

    ZD

    1

    2

    3

    4

    1

    $0.0333

    2

    $0.0333

    $0.0333

    3

    $0.0333

    $0.0333

    $0.0333

    4

    $0.0333

    $0.0333

    $0.0333

    $0.0333

     

    The fee resulting from the above tables will be applied for each cubic meter or thousand cubic meters of water that the taxpayer transfers directly during the quarter, as well as for each cubic meter or thousand cubic meters from which the derived taxpayer has benefited from indirect transfer, as appropriate.

    The taxpayer may choose to add to the fee provided for in article 223 of this Law, the fee determined in accordance with the following formula:

    Where:

     

    : Fee applicable to the transfer of national waters.

    : Fee provided for in article 223 of this Law (LFD: Art. 223), applicable according to the zone of export availability for the transfer and the corresponding use.

    : Fee provided for in article 223 of this Law (LFD: Art. 223), applicable according to the zone of import availability of the water transferred and the corresponding use.

    g : Percentage of the costs of environmental depletion and degradation with respect to the Gross Domestic Product determined based on the total costs for environmental depletion and degradation without considering the costs of depletion of hydrocarbons, published by the National Institute of Statistic and Geography (Instituto Nacional de Estadística y Geografía) in force on December 31 of the previous fiscal year.

    d: Social discount rate effective as of December 31 of the previous fiscal year, published in the Official Journal of the Federation (Diario Oficial de la Federación) by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público).

    : Environmental adjustment factor of the export zone.

    : Environmental adjustment factor of the import zone.

    : Cost adjustment factor of social opportunity.

    As an administrative facility, the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) shall publish in the Official Journal of the Federation (Diario Oficial de la Federación), at the latest on the last day of the second month of the corresponding fiscal year, the fees applicable to the transfer during said fiscal year.

    For the purposes of this article, the use, exploitation or utilization of national waters transferred from a basin to a different one with which there is no natural connection, made by the State, as well as the assignees and concessionaires, through infrastructure works will be considered Hydraulic, to concession, assign, use, exploit and utilize them in a place other than the extraction basin, and which for the purposes of this Law may be:

  • Direct: The one made by the assignees and concessionaires with authorization from the National Water Commission (Comisión Nacional del Agua).
  •  

  • Indirect: The one made by the State for the benefit of the assignees or concessionaires, with federal investment or with participation of state, municipal, social or private investment. This benefit occurs when concessionaires and assignees use, exploit or utilize national waters previously transferred by the State.