Company: CTTRF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001292814-25-001765
Chunk: 251

Company: Controladora Vuela Compania de Aviacion, S.A.B. de C.V.
Filing Date: 2025-04-30
Form: 20-F
Item: Item 10
Chunk 251
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s and indirectly the Series A shares underlying the CPOs, including, in particular, the effect of any
foreign, state or municipal tax laws.

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  Table of Contents  

This summary is based upon the Mexican federal income tax
laws in effect on the date of this annual report, which are subject to change and does not describe any tax consequences arising under
the laws of any state or municipality, other than the federal laws of Mexico.

Holders of ADSs or CPOs are encouraged to consult their own
tax advisors as to their entitlement to the benefits, if any, afforded by the Treaty regarding income tax.

Mexico has also entered into and is negotiating several other
tax treaties with various countries, that may have an impact on the tax treatment of the purchase, ownership and disposition of ADSs,
CPOs or the Series A shares underlying the CPOs. Prospective purchasers of the ADSs or CPOs are encouraged to consult their own tax
advisors as to the tax consequences, if any, of any such treaties.

The following summary of the Mexican federal income tax consequences
of the purchase, ownership or disposition of ADSs or CPOs is a general summary of the principal consequences, under Mexican tax law and
the Treaty, as currently in effect, of such purchase, ownership or disposition of ADSs or CPOs by non-Mexican holders (but not by holders
who are or may be deemed residents of Mexico for tax purposes), that will not hold ADSs or CPOs in connection with the conduct of a trade
or business through a permanent establishment for tax purposes, in Mexico.

A non-resident of Mexico is a legal entity or individual that
does not satisfy the requirements to be considered a resident of Mexico for Mexican federal income tax purposes.

For purposes of Mexican taxation, individuals are residents
of Mexico for tax purposes if they have established their place of residence in Mexico, unless they have a place of residence in a different
country, in which case such individuals will only be considered residents of Mexico for tax purposes if they have their center of vital
interests ( centro de intereses vitales) in Mexico. Mexican law considers individuals to have their center of vital interests in
Mexico if (i) at least 50% of their income is derived from Mexican sources or (ii) their principal center of professional activities
is located in Mexico, among others. An individual will also be considered a resident of Mexico if such individual is a state employee,