{"id":1695,"date":"2025-02-21T18:55:41","date_gmt":"2025-02-21T18:55:41","guid":{"rendered":"https:\/\/trujilloabogados.mx\/?p=1695"},"modified":"2025-02-21T19:02:13","modified_gmt":"2025-02-21T19:02:13","slug":"informe-anual-obligatorio-para-inmuebles-habitacionales-en-la-ciudad-de-mexico-con-valor-catastral-superior-a-4-5-millones-de-pesos","status":"publish","type":"post","link":"https:\/\/trujilloabogados.mx\/eng\/informe-anual-obligatorio-para-inmuebles-habitacionales-en-la-ciudad-de-mexico-con-valor-catastral-superior-a-4-5-millones-de-pesos\/","title":{"rendered":"Mandatory Annual Report For Residential Properties In Mexico City With A Cadastral Value Above 4.5 Million Pesos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1695\" class=\"elementor elementor-1695\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-268b176 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"268b176\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c9feee0\" data-id=\"c9feee0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-843e6ca elementor-widget elementor-widget-image\" data-id=\"843e6ca\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"709\" height=\"469\" src=\"https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/imaigen-regulacioin-Fiscalv2.jpg\" class=\"attachment-large size-large wp-image-1696\" alt=\"\" srcset=\"https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/imaigen-regulacioin-Fiscalv2.jpg 709w, https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/imaigen-regulacioin-Fiscalv2-300x198.jpg 300w, https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/imaigen-regulacioin-Fiscalv2-18x12.jpg 18w\" sizes=\"(max-width: 709px) 100vw, 709px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d87f747 elementor-widget elementor-widget-heading\" data-id=\"d87f747\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h5 class=\"elementor-heading-title elementor-size-default\">Mexico City, february 2025<\/h5>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9644ee4 elementor-widget elementor-widget-text-editor\" data-id=\"9644ee4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>The Government of Mexico City has established a\nnew tax obligation for taxpayers owning\nresidential properties with a cadastral value\nexceeding 4.5 million pesos. This obligation\nrequires the submission of an annual report to\nthe Administration and Finance Department\n(Secretar\u00eda de Administraci\u00f3n y Finanzas) (the\n\u201cDepartment\u201d) in accordance with the provisions\npublished in the Official Gazette.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b42a999 elementor-widget elementor-widget-text-editor\" data-id=\"b42a999\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>The obligation was included at the end of\nDecember 2024 and came into effect on\nJanuary 1, 2025, with an amendment to\nArticle 132 within the chapter on Property\nTax in the Fiscal Code of Mexico City\n(C\u00f3digo Fiscal de la Ciudad de M\u00e9xico)\n(the \u201cCode\u201d). This amendment requires\ntaxpayers liable for property tax on\nresidential properties with a cadastral\nvalue greater than $4,524,974.08 pesos to\nsubmit an informational declaration\nregarding the condition of such properties.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7686d29 elementor-widget elementor-widget-text-editor\" data-id=\"7686d29\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>It is important to highlight\nthat this report does not alter\nproperty rights, use, or\npossession of the properties,\nand personal data will be\nsafeguarded in accordance\nwith current regulations.\nAccording to the publication,\nthe authorities indicate that\nthe incorporation of this report\nis for statistical purposes, with\nthe goal of updating cadastral\ninformation and strengthening tax management.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ca584f elementor-widget elementor-widget-text-editor\" data-id=\"4ca584f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Failure to comply with this\nobligation or to do so late may\nresult in a fine ranging from\n$4,272.00 pesos to\n$10,821.00 pesos, in\naccordance with the Code\n(Article 466).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ede9df elementor-widget elementor-widget-text-editor\" data-id=\"3ede9df\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Taxpayers who meet this\nrequirement are advised to\nprepare for the annual\nsubmission of this report.\nAlthough specific details\nregarding the exact format of\nthe report have not yet been\nissued, it is essential to stay\nalert for the release of the\ngeneral rules by the\nDepartment to avoid potential\npenalties.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6a94c5 elementor-align-center elementor-widget elementor-widget-raven-button\" data-id=\"e6a94c5\" data-element_type=\"widget\" data-settings=\"{&quot;turn_to_popup_action_button&quot;:&quot;no&quot;}\" data-widget_type=\"raven-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"raven-widget-wrapper\">\n\t\t\t<a class=\"raven-button raven-button-widget-normal-effect-none  raven-button-text-align-center raven-button-link elementor-animation-none\" href=\"https:\/\/trujilloabogados.mx\/wp-content\/uploads\/2025\/02\/Mandatory-Annual-Report-for-Residential-Properties-in-Mexico-City-with-a-Cadastral-Value-Above-4.5-Million-Pesos.pdf\" target=\"_blank\">\t\t\t\t<div class=\"raven-button-overlay\" ><\/div>\n\t\t\t\t<span class=\"raven-button-content\">\n\t\t\t\t\t\n\t\t\t\t\t<div class=\"button-text-container\">\n\t\t\t\t\t\t\t\t\t<span class=\"raven-button-icon raven-button-icon-position-left\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file-pdf\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<div class=\"raven-button-texts-wrapper\">\n\t\t\t\t\t\t\t<div class=\"button-text\">\n\t\t\t\t\t\t\t\t<span class=\"raven-button-text\">\n\t\t\t\t\t\t\t\t\tDownload\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t<\/a>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Ciudad de M\u00e9xico, febrero de 2025 El Gobierno de la Ciudad de M\u00e9xico ha establecido una nueva obligaci\u00f3n fiscal para los contribuyentes con predios de uso habitacional cuyo valor catastral supere los 4.5 millones de pesos. Esta obligaci\u00f3n consiste en presentar un informe anual a la Secretar\u00eda de Administraci\u00f3n y Finanzas (la \u201cSecretar\u00eda\u201d) de acuerdo [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1696,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publicaciones"],"acf":[],"_links":{"self":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts\/1695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/comments?post=1695"}],"version-history":[{"count":10,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts\/1695\/revisions"}],"predecessor-version":[{"id":1708,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/posts\/1695\/revisions\/1708"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/media\/1696"}],"wp:attachment":[{"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/media?parent=1695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/categories?post=1695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/trujilloabogados.mx\/eng\/wp-json\/wp\/v2\/tags?post=1695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}