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I established a Mexican company in order to acquire real estate located in the Restricted Zone. Am I required to register with the Federal Registry of Taxpayers (Registro Federal de Contribuyentes, or RFC) in Mexico?

No.  The partners, shareholders or associates of legal entities or joint ventures who are not residents of Mexico are not legally bound to register, provided that the legal entity or the managing partner, residing in Mexico, has filed with the tax authority a list of the persons indicated with their domicile, legal address (for tax purposes) and tax identification number within three months following each year-end closing.



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