On September 17, the Mexican Tax Administration Service released a preliminary framework for fiscally transparent trusts focused on energy and infrastructure investments. The regulation of these new Energy and Infrastructure Trusts was published on September 29 in the Mexican Official Gazette, and it is therefore now officially available for parties who seek to implement an investment in the Mexican energy and infrastructure industry as of October 1, 2015.

If all legal requirements are met, the Energy and Infrastructure Trust will benefit from a tax treatment specifically addressed to incentivize investments in the energy and infrastructure industry by reducing the tax burden on such investments and allowing for an increased distribution of profits.