Financial Engineering and Industrial Strategy at Integra Santa Rosa

The podcast presents a strategic guide to investing in industrial land at Integra Santa Rosa in Apodaca , a mature market that accounted for 40% of the new industrial supply in Monterrey. The proposal highlights a key tax optimization benefit : by separating the purchase into undeveloped land (VAT-exempt) and site infrastructure improvements (subject to 16% VAT), legal entities can claim a credit or refund for 100% of the VAT . Additionally, site infrastructure improvements can be depreciated at an annual rate of 5% , directly reducing income tax (ISR) payments. For the acquisition, five flexible payment plans are available: the Green Plan (pay in full with a 5% discount), installment plans ranging from 8 to 24 months, and a limited-time surprise discount . The park features state-of-the-art infrastructure, including MR-45 concrete pavement, underground utilities, a truck scale, 24/7 security, and the Integra Business Center. Investors can develop their investment in stages: hold the lot, resell it, or build a warehouse (independently or through co-investment). Under the build-to-rent option, a final payment of approximately MXN 7 million can be deferred until the warehouse is leased. At a target rental rate of MXN 145/m², a 2,400 m² warehouse would generate MXN 348,000 in monthly rental income .