Inmobiliario · April, 2025
New Informative Declaration on Occupation of Residential Properties in Mexico City
On December 27, 2024, a reform to Article 132 of the local Fiscal Code was published in the Official Gazette of Mexico City, imposing a new informative obligation for owners or holders of residential properties with high cadastral value. Starting from the fiscal year 2025, these taxpayers must annually submit an informative declaration on the occupancy status of the property to the Secretariat of Administration and Finance.