Company: CTTRF
Filing Date: 2025-04-30
Form Type: 20-F
Source: 0001292814-25-001765
Chunk: 250

Company: Controladora Vuela Compania de Aviacion, S.A.B. de C.V.
Filing Date: 2025-04-30
Form: 20-F
Item: Item 10
Chunk 250
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 to provide such certification on IRS Form W-9.

Backup withholding is not an additional tax. Amounts withheld
as backup withholding may be credited against a U. S. Holder’s U. S. federal income tax liability, if any, and a U. S. Holder
may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for
refund with the IRS and furnishing any required information to the IRS. U. S. Holders should consult their tax advisors regarding
the application of the U. S. information reporting and backup withholding rules.

Foreign Financial Asset Reporting

Certain U. S. Holders who are individuals or certain specified
entities that own “specified foreign financial assets” with an aggregate value in excess of U. S. $50,000 on the last day of
the taxable year (and in some circumstances, a higher threshold) may be required to report information relating to the ADSs by attaching
a completed IRS Form 8938, Statement of Specified Foreign Financial Assets (which requires U. S. Holders to report “specified foreign
financial assets,” which generally include financial accounts held at a non-U. S. financial institution, interests in non-U. S. entities,
as well as stock and other securities issued by a non-United States person), to their tax return for each year in which they hold our
ADSs, subject to certain exceptions (including an exception for the ADSs held in accounts maintained by U. S. financial institutions).
U. S. Holders should consult their tax advisors regarding their reporting obligations with respect to their acquisition, ownership, and
disposition of the ADSs.

PROSPECTIVE INVESTORS SHOULD CONSULT THEIR OWN TAX ADVISORS
TO DETERMINE THE U. S. FEDERAL, STATE, LOCAL AND NON-U. S. TAX CONSEQUENCES OF THE OWNERSHIP AND DISPOSITION OF OUR ADSs.

Mexican Taxation

General

The following summary of certain Mexican federal income tax
consequences of the purchase, ownership and disposition of ADSs or CPOs or the Series A shares underlying the CPOs, is based upon
the federal tax laws of Mexico as in effect on the date of this annual report, which are subject to change. Prospective purchasers
of ADSs or CPOs are encouraged to consult their own tax advisors as to the Mexican or other tax consequences of the purchase, ownership
and disposition of ADSs or CPO