The Plenary Session of the Administrative Court of the First Circuit has issued a ruling that has mandatory application as from 1 August 2022 to the exemption related to value added tax (IVA) on the sale of residential housing in Mexico. The ruling comes six years after the Plenary Session of the Supreme Court issued a resolution determining to whom the exemption applied, but there are some points that have yet to be clarified.
Source Deloitte
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