What is a Fibra-E?

A Fibra-E is a Trust that issues securities following Mexican legislation, with the purpose of acquiring shares in one or more Mexican companies that are owners or operators of infrastructure and energy projects when these projects comply with the Tax requirements of the Fibra-E.

A Fibra E is designed based on the legal framework of an American REIT (Real Estate Investment Trust), although the applicable tax treatment follows the framework of a U.S. Master Limited Partnerships (“MLPs”). Therefore, Fibra-E Trusts provide certain tax benefits to investors.

Sectors

We chose the Highway Sector because it is in alignment with Pension Fund Managers’ long-term investment goals. This long-term horizon, along with the experience of our team, generates a positive impact in our community.

Assets

In order to serve the market in a specific way, we have structured a solid platform for the management of our road assets.

Corporate Responsibility

We have a strong commitment to our investors, the community around us and the environment. This is why our policies have been designed to align with long-term value creation.

Fiscal Benefits of a Fibra E

  • Information

According to the applicable legislation, Fibra Es and their eligible assets are transparent for tax purposes. The corresponding tax will be paid at the investor level according to each shareholders’ participation and tax regime.

At least 70% of the average annual net value of a Fibra E will be invested in shares of eligible assets, and 95% of their fiscal results will be distributed annually to shareholders before March 15 after the end of each fiscal year.

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