Sociedad Anónima S.A.Mexico
What it takes to form, own and run a public limited company in Mexico, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Sociedad anónima es la que existe bajo una denominación y se compone exclusivamente de socios cuya obligación se limita al pago de sus acciones.
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Que haya dos socios como mínimo, y que cada uno de ellos suscriba una acción por lo menos
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La administración de la sociedad anónima estará a cargo de uno o varios mandatarios temporales y revocables, quienes pueden ser socios o personas extrañas a la sociedad.
The registry’s and the law’s own pages do not mention it.
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Costo $2,302 mxn (tarifa mínima) Tiempo 10 días Es bueno saber Tomando como ejemplo la tarifa mínima del Registro Público de la Ciudad de México para el año 2024.
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Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.
Form it
Who registers it
- Registry
- Registro Público de Comercio (Secretaría de Economía)
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- No
What it takes to form
- A notary
- Required
- A resident director
- Not required
- Paying up the capital
- At least 20% of each share payable in cash must be paid in cash at formation; shares paid with non-cash assets are paid in full.
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Que se exhiba en dinero efectivo, cuando menos el veinte por ciento del valor de cada acción pagadera en numerario
Own it
Who may own and run it
- Directors
- At least 1 · none need live there
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La administración de la sociedad anónima estará a cargo de uno o varios mandatarios temporales y revocables, quienes pueden ser socios o personas extrañas a la sociedad.
- Shareholders
- At least 2
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Que haya dos socios como mínimo, y que cada uno de ellos suscriba una acción por lo menos
- Members
- At least 2
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Que haya dos socios como mínimo, y que cada uno de ellos suscriba una acción por lo menos
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- No
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Quince días después de la fecha en que la asamblea general de accionistas haya aprobado el informe a que se refiere el enunciado general del artículo 172, los accionistas podrán solicitar que se publiquen en el sistema electrónico establecido por la Secretaría de Economía los estados financieros
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- Hold the ordinary shareholders' assembly
- 4 months after the end of the accounting period
With Shareholders (ordinary assembly)
Article 181: at least once a year within four months after the close of the fiscal year. The fiscal year coincides with the calendar year unless the company is formed after 1 January (Art. 8o-A).
What is public
- Beneficial owners
- To the authorities only
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están obligadas a obtener y conservar, como parte de su contabilidad, y a proporcionar al Servicio de Administración Tributaria, cuando dicha autoridad así lo requiera, la información fidedigna, completa y actualizada de sus beneficiarios controladores
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 30%+2 regimes
Personas morales (sociedades mercantiles included) compute ISR on the fiscal result of the year at 30% (LISR art. 9); the type is not transparent. Special regimes exist but are not applied here.
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Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Régimen de empresas con programa de maquila other
Foreign residents with legal or economic relations with Mexican maquila operations, where Mexico has a double taxation treaty with their state of residence, and the Mexican maquiladoras themselves Ley del Impuesto sobre la Renta, artículos 181 y 182 - Fideicomisos dedicados a la adquisición o construcción de inmuebles other
Trusts constituted under Mexican law with a credit institution or brokerage house resident in Mexico as trustee, dedicated to acquiring or constructing immovable property for letting, or to acquiring the right to receive rental income, or to financing those purposes Ley del Impuesto sobre la Renta, artículos 187 y 188
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Mexico
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the S.A..
Every business in Mexico
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Mexico.
Payment and banking services
3 services name Mexico on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedad Anónima (S.A.)
- ISO 20275 code
- B8CESecondary GLEIF, Entity Legal Forms code list