Feb 19, 2007, 8:53 PM
Post #16 of 33
Hello Esperanza and others.
Re: [esperanza] Is there a web site that tells tenencias on line?
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Esperanza I wish I could search the Internet as well as you can. How wonderful that you finally found a law on Tenencias for us. A law for which I have been looking off and on for some 6 or 7 years. And too, that the Zacatecas government page has a section on payment of those Tenencias. I have been using that page for two years and never noticed the Tenencia link.
And now I see where I have been wrong.
The section on the base for the Tenencia calculation is as Esperanza has said Chapter II Article 5 which is in PDF format and I was able to copy it but the formatting was lost:
Artículo 5o.- Tratándose de automóviles, omnibuses, camiones y tractores no agrícolas tipo quinta
rueda, el impuesto se calculará como a continuación se indica:
Article Fifth. Automobiles, busses, tractors and tractors non agricultural of the fifth wheel type, the tax is calculated as indicated below:
I.- En el caso de automóviles nuevos, destinados al transporte hasta de quince pasajeros, el impuesto
será la cantidad que resulte de aplicar al valor total del vehículo, la siguiente:
l. In the case of new automobiles designed for the transportation of up to 15 passengers the tax will be the quantity which results from applying to the total value of the vehicle the following factor:
Rate in pesos
Límite inferior Límite superior Cuota fija Tasa para aplicarse sobre el excedente
del límite inferior
Lower Limit to Upper limit/ Fixed quota/ Rate on value less Lower limit
$0 to $428,768.31 /0.00 /3.0%
428,768.32 to 825,140.79/ 12,863.05/ 8.7%
825,140.80 to 1,109,080.70/ 47,347.45/ 13.3%
1,109,080.71 to 1,393,020.60/ 85,111.46/ 16.8 %
1,393,020.61 En adelante/ 132,813.36/ 19.1%
From this the base tax rate on a new car valued at $200,000 pesos would be 3% of of that $200,000 pesos or $6,000 pesos (roughly $600 us dollars). In year one without any depreciation allowed the owner would pay 100% of that Tenencia.
Another example: A car costing $800,000 pesos would be taxed at the rate of 8.7% of the resulting sum of $800,000 less $428,768.32 or $371,231.68 x 0.87 = $32,297.16 pesos . But most of us would be buying a car valued at less than the $428,768.32 limit so I guess we can forget this example which just shows how to calculate the tax.
What the fixed quota is I can find no explanation.
Later on there is a table for Used cars which your new car will be just as soon as you pay that first Tenencia. In this new table which follows, the original Tenencia is reduced by a factor of .10 the first year but from then on the factor varies until in year 10 it is 0. So in year 9, for example you are paying exactly half the Tenencia you paid on your new car. Here is the table
One other point. That original Tenencia is reduced by a small percentage for each month of the year. For example if bought in September the Tenencia would not be the full percentage (3% for most of us) as if bought in January. There's a table for that too.
What a complicated system, but this is the way it works if I haven't got confused by the law.
(This post was edited by jerezano on Feb 19, 2007, 9:06 PM)