An amendment to the Mexico City Tax Code was published in the Official Gazette of Mexico City on December 27, 2024, and became effective as of January 1st, 2025. As a result of this amendment, certain taxpayers subject to the real property tax (impuesto predial<\/em>) will now be required to file an information return regarding the occupancy status of properties destined for residential use.<\/p>\n The new information return applies to those persons who are subject to the real property tax (impuesto predial<\/em>) in respect of residential properties included in brackets L, M, N, O, and P of the tariff included in Article 130 of the Mexico City Tax Code, whose cadastral value exceeds MXN 4,524,974.08.<\/p>\n Failure to comply with this new obligation may result in a fine ranging from MXN 4,272.00 to MXN 10,821.00.<\/p>\n The information return filing is subject to the publication of administrative rules issued by the local Treasury department, which have not been published as of today. We recommend following up on the publication of these rules to fully define the scope and applicable requirements for the return information.<\/p>\n *\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0 *<\/p>\n For more information or advice, please get in touch with the Tax team at Nader, Hayaux & Goebel.<\/p>\n El pasado 1\u00ba de enero de 2025 entr\u00f3 en vigor una reforma al C\u00f3digo Fiscal de la Ciudad de M\u00e9xico, publicada el 27 de diciembre de 2024 en la Gaceta Oficial de la Ciudad de M\u00e9xico, mediante la cual se establece una nueva obligaci\u00f3n para ciertos contribuyentes del impuesto predial, consistente en la presentaci\u00f3n de…<\/p>\n![\"image_pdf\"](\"https:\/\/www.nhg.mx\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" "\\"View")
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