If you are a retired foreigner or you simply do not conduct any business on the Mexican territory, you can apply for an RFC for non-working residents. The RFC will come handy when you decide to sell your Mexican home as it is one of the key requirements for obtaining a capital gains tax exemption. In order to be issued an RFC, you will need to be a holder of a temporary or permanent Mexican visa (not a tourist visa). RFC is obtained at the Tax Office (located in the Historic Center) with a prior appointment that shall be generated online. Our office will be happy to attend you with this process at a very reasonable fee.