Mexico City implements a new voluntary informative declaration on the occupation of residential properties

On December 27, 2024, the Government of Mexico City issued a decree that amended, added, and repealed various provisions of the Fiscal Code of the region. Among the modifications, a new paragraph was added to Article 132 of said code, requiring taxpayers obligated to pay the property tax to submit an informative declaration to the Secretariat of Administration and Finance (SAF) to report on the occupancy status of their properties.

This requirement will apply only to residential properties with a cadastral value equal to or greater than $4,524,974.08 pesos, in accordance with the general rules issued by the SAF.

On February 18, 2025, the general rules for the submission of this informative declaration were published in the Official Gazette of Mexico City. These rules establish that the declaration must be submitted annually to the SAF no later than June 30 of the corresponding fiscal year, through the electronic means that will be enabled by the Treasury of Mexico City no later than this March.

Additionally, an example of the format of the declaration is provided, which includes the following sections to be filled out by taxpayers:

• Taxpayer identification details
• Property tax account number of the property
• Indication of whether the property is occupied
• If affirmative, specify whether the property is occupied by the owner, family members, friends, lent, rented, or another status.

The general rules clarify that this declaration is intended solely for informational and statistical purposes. Therefore, its submission is voluntary, and taxpayers are not required to submit the documents referenced in Article 132 of the Fiscal Code of Mexico City. Consequently, if the requested information is not provided, no sanctions established in said code will apply as of today.

Furthermore, the declaration format published on February 18 provides an option for taxpayers to indicate their refusal to share the occupancy status of the property. In these cases, they will only need to fill out their identification details, the property’s tax account number, and provide the reason or cause for their refusal.