Mexico City, February 25, 2025.
On December 27, 2024, a reform to Article 132 of the Mexico City Tax Code was published in the Official Gazette of Mexico City. This reform introduced an obligation for taxpayers required to pay property tax in Mexico City to submit an informative declaration before the Mexico City Secretariat of Administration and Finance stating the condition of residential properties when their cadastral value exceeds MXN 4,524,947.08.
On February 18, 2025, the «GENERAL RULES ISSUING THE GUIDELINES FOR THE SUBMISSION OF THE INFORMATIVE DECLARATION PROVIDED IN ARTICLE 132, LAST PARAGRAPH, OF THE MEXICO CITY TAX CODE» were published.
The General Rules define the Informative Declaration as the document through which taxpayers, property owners, or possessors inform the tax authority about the condition of residential-use properties.
The declaration must specify whether the property is classified as:
- Inhabited: A property where at least one individual has permanently resided during the previous calendar year.
- Occupancy Mode: Refers to the different ways a person can use a property, including any agreement authorizing its use.
The Informative Declaration must be submitted no later than June 30 of the corresponding fiscal year, following the format established by the Secretariat.
This format issued by the Secretariat of Administration and Finance of Mexico City requires personal data from the taxpayer, such as their name and CURP, the property tax account associated with the real estate, confirmation of whether the property is occupied, and its current use—i.e., whether it is occupied by the owner, family members, friends, rented, or under another arrangement. Additionally, taxpayers must confirm whether they consent to share the information for the statistical improvement of the cadastral database; if they refuse, they must justify their decision.
Uncertainty Regarding Sanctions
The applicable sanctions remain unclear. While the preamble of the rules states that the Secretariat should support taxpayers in voluntary compliance procedures, Article 132 of the Tax Code, which establishes the obligation, and Article 56, which is also cited as the legal basis for the rules, indicate that the declaration must be submitted and that taxpayers are required to register in the corresponding databases.
The lack of legal and legislative clarity, ambiguity regarding the reasons and objectives of the measure, and potential jurisdictional conflicts between authorities could lead to multiple interpretations by the government, both in terms of penalties and the potential resumption of additional tax obligations.
Given this scenario, the firm’s administrative and tax litigation attorneys are conducting an in-depth analysis of the regulation to determine its scope and implications and assess whether legal defense mechanisms should be pursued if necessary.
The deadline to file an indirect amparo lawsuit expires on April 3, 2025.
We remain at your disposal to advise you on how to implement these changes and ensure full compliance with your obligations.
Sincerely,
Adolfo Athie Cervantes
aathie@basham.com.mx
Gerardo Nieto Martínez
nieto@basham.com.mx
Diana Rangel León
drangel@basham.com.mx
Cesar Augusto Reyes
creyes@basham.com.mx
Daniela Pineda Robles
dpineda@basham.com.mx
Ricardo Antonio Tagle Pastén
rtagle@basham.com.mx
