By Vicente Fabela, Immigration Lawyer

As we were talking some months ago, about  legal forms through some foreigners have been  trying to be refund of VAT (IVA), and complaining about the non-equal treatment they get from authorities in order to get the devolution of the vat from some products they are used to buy in México, well as you know very well some foreigners who visit our country just for tourism, since some years ago are able to ask for the devolution of that tax, such comes from the fact that is establish an the 31 article paragraph IV of the Mexican VAT Law.

In this way some Federal Judges, resolved in different ways giving or not reason to complainers, so then, this topic came in to the second room of the Supreme Court of Justice of the Nation, which is presided by Minister Luis Maria Aguilar.

This second room was so concrete when determined difference between non Tourist immigrant and no visitor immigrant, just because these latest don’t have as a goal recreational activities tourism or health, neither shopping they realize as a part of the baggage to their origin countries, however they come to México in order to realize labor activities and it does not matter if they are paid or not, they are consider temporarily residents in the country.

By those, Ministers concluded that the statement of equal contribution establish in the 31 ARTICLE IV paragraph is not affected by the complaint.