Articles 187 and 188 of the Income Tax Act specify the requirements for creating a real estate FIBRA. The following must outstanding, among others:
Due to fiscal stimuli, FIBRAs are regulated by the Income Tax Law (art. 187 and 188).
Other priorities to consider:
Certainly, the most attractive for FIBRAs investors is the adequate diversification offer; the conflicts of interests free professional administration, and the prospecting for future financial growth.