The alienation of real estate is the right to action to transfer heritage real estate from one estate to another, and may be due to a fact or legal act.
The transmission of a good can be given of different forms, since:
➲ Buys.
➲ Sale.
➲ Rents.
➲ Donation.
When a person alienates a real estate and obtains a mandatory payment, as in any another commercial act.
Taxpayers who make an alienation of a real estate usually have doubts regarding the tax treatment in the ISR and VAT that must be applied to the income obtained, as well as if it is obligatory to send a CFDI for this action or if the Notary must do so in name of the alienator.
The CFDI of alienation of real estate must be issued by:
- Natural persons, who contribute to the regime of Business and Professional Activities, when the property forms part of the real estate of the natural person.
- Moral persons, when they realize translator domain operations before a Notary Public.
*The acquirers of above mentioned real estate will verify the cost of acquisition for deductibility and crediting purposes.
When a natural person alienates a real estate, it is the notary who must formalize the operation, calculating the corresponding ISR and knowing it on behalf of the taxpayer.
The Notary Public will issue a CFDI with complement, when the natural or moral persons aren’t obliged to issue CFDI’s.
It must be considered that the Notary is not obliged to issue the “complement” in the following cases:
➲ Due to death, as inheritance or legacy.
➲ Free of charge, donation.
➲ When the alienator records in the Act that he will be the one who issue CFDI
➲ In property transmissions where the Act is not in itself a voucher of acquisition.
The CFDI’s with or without complement for alienation of real estate must carry the RFC of the alienator and the acquirer, only in cases in which residents abroad participate, the RFC and the generic CURP may be used.
Natural person residents abroad, who do not have a permanent establishment in the national territory, but who receive income from the alienation of real estate located in national territory may consider the domicile of the person residing in the national territory as a fiscal domicile, with this they may act to name or on their behalf.
