Foreigners purchasing real estate and land in Mexico is possible, but maintaining and managing every aspect of the facility's infrastructure, utilities, taxes, and regulations can be difficult for first time owners. Companies who own their own manufacturing facility in Mexico sometimes use third party resources to help with administrative management and some regulatory functions. Fixed or Real Property taxes are levied rates for property ownership and are deductible when calculating corporation tax liability. Environmental and Safety regulations are also to be taken into consideration when managing a facility in Mexico.