El presente artículo va dirigido a mexicanos que desean asociarse con extranjeros para hacer negocios en México y para extranjeros que quieren hacerlo por su cuenta.
Con las reformas constitucionales de Carlos Salinas, México abrió sus fronteras a la inversión extranjera. En la actualidad en México se reconocen 2 tipos de sociedades (empresas):
- Sociedades extranjeras, constituidas conforme a las leyes de su país de origen; y
- Sociedades mexicanas, constituidas conforme a la legislación nacional. Estas se subdividen en:
i) Sociedades mexicanas con capital exclusivamente nacional (capital 100% mexicano); y
ii) Sociedades mexicanas con inversión extranjera (independientemente del porcentaje del capital extranjero).
Existe la falsa creencia de que se requiere por lo menos la participación de un mexicano en el capital social para poder constituir una empresa mexicana con capital extranjero; sin embargo la regla general es que 2 o más extranjeros pueden hacerlo por su cuenta.
Algunos ejemplos en los que el porcentaje de participación extranjera esta topado son: sociedades cooperativas de producción con hasta el 10%; transporte aéreo nacional hasta el 25%; y prestación de determinados servicios hasta el 49%. Pero como se dijo antes, estos son ejemplos de las excepciones, lo aconsejable es asesorarse y verificar que el giro de su empresa no forme parte de las actividades en las que se regula el porcentaje de inversión extranjera.
¿Por qué constituir una empresa mexicana?
La Ley de Inversión Extranjera (LIE) actualmente en vigor ofrece significativas ventajas a los inversionistas extranjeros de forma tal que se les considere para todos los efectos legales de su inversión como mexicanos con el propósito de fomentar y promover la participación de la inversión extranjera en diversas áreas.
Para los extranjeros es atractivo constituir una empresa mexicana con capital extranjero ya que México ha celebrado más de 30 tratados internacionales de los cuales se pueden beneficiar.
¿Cómo se constituye una empresa mexicana?
Esto ya quedó aclarado en un artículo anterior. Sin embargo es importante mencionar que tanto los mexicanos como los extranjeros pueden constituir empresas en México inclusive sin siquiera visitar el país. En caso de que los inversionistas no puedan o no deseen acudir a México a firmar la escritura constitutiva se deberá otorgar un poder que deberá ser legalizado o apostillado.
Las sociedades mexicanas con capital extranjero (en cualquier proporción) deberán solicitar su inscripción ante el RNIE dentro de los 40 días siguientes a su constitución. Y deberán presentar periódicamente información económica, financiera y contable previo el pago de derechos gubernamentales. La información se presenta meramente con efectos estadísticos y cualesquiera cambios deben ser reflejados sin que ello afecte en forma alguna la capacidad de la empresa para desarrollar sus negocios y actividades dentro del curso normal de sus operaciones.
Es importante mencionar que el presente artículo constituye una opinión jurídica general que no está dirigida a persona o empresa alguna en particular ni tiene por objeto desahogar una consulta en específico. Siempre es recomendable consultar cada situación en particular con un abogado calificado.
Soluciones Empresariales y Parlamentarias, S.C.
+52 (55) 5598 3441
+52 (55) 5598 3458
mail@separ.com.mx
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