Financial technology gives rise to numerous business opportunities and is currently positioned as one of the most useful tools in the financial market. The companies use technological platforms to offer all kinds of financial services to their clients as well as the possibility of operating in different markets in an agile, efficient and friendly way, either through the direct use of the financial system or indirectly through the design of customized solutions.

This industry has specialized in the creation of payment mechanisms, infrastructure for financial services, customer evaluation, fraud prevention, big data & analytics, cybersecurity, personal guarantees and financial advice, crow funding, cryptocurrencies and blockchain and disruptive financial entities, among others. It is an industry in constant evolution, since the platform used not only has the technological component, but also completely challenges the financial services industry (that is why it is considered disruptive).

The international economic catastrophe of 2008 gave rise to a general distrust caused by traditional financial institutions and people began to demand transparent and inclusive options. It is not surprising that current generations, fully familiar with the use of technology, have found the solution to the shortcomings of the obsolete international financial system.

Besides, the use of the internet, smartphones and efficient algorithms awakened the user's need to have simple, easy and friendly experiences, bringing them closer to financial products and services in effective and pleasant ways with a higher satisfaction rate.

The current global value of the Fintech sector is estimated at USD $ 870 billion. According to certain studies of the industry in Latin America, as for the creation of companies in the sector and the offer of services of this kind, only Brazil (40%) goes ahead of México (35%). However, in countries such as Belgium, Luxembourg, France and Switzerland, the percentage of Fintech companies does not exceed 30%. Likewise, even though 16 of the 25 Fintech companies valued at more than one billion dollars are located in the United States of America, that country does not exceed the average use of these services.

Considering the above scenarios, it turns out that the Fintech development market in Mexico can be really interesting for foreign and domestic investors wishing to exploit the resources of this industry in the country, given the growing demand for experiences in financial services accessible to the users. Therefore, it is essential to explore the commercial, tax and material advantages that said market can offer.