Lectures > Obligation to Include the Property Tax Account Number in Lease CFDIs

The Servicio de Administración Tributaria (SAT) has reiterated the importance of including the property tax account number (cuenta predial) in lease CFDIs. This requirement is essential to ensure tax deductibility and to avoid fines or electronic audits.

Legal Basis

This obligation is established in the following regulations:

• Código Fiscal de la Federación (CFF), Article 29-A, Section V, Subsection c).

• Reglamento de la Ley del Impuesto sobre la Renta (RLISR), Article 199.

Both provisions require that tax receipts for real estate leases include the property tax account number, or, when applicable, the details of the non-amortizable real estate participation certificate.

Who Is Obligated?

This requirement applies to individuals and legal entities that earn income from leasing real estate such as:

• Residential properties

• Offices or commercial spaces

• Warehouses and land

It includes taxpayers under the following regimes:

• General Leasing Regime

• Régimen Simplificado de Confianza (RESICO)

• Trusts (Fideicomisos) generating lease income

The CFDI must use the product/service code 80131500 – Real Estate Leasing, and the data must be included in the “CuentaPredial” field.

⚠️ Consequences of Non-Compliance

Issuing a CFDI without including the property tax account number may lead to:

• Administrative fines, under Articles 83 and 84 of the CFF.

• Loss of deductibility for the tenant’s expense.

• Invalidation of the CFDI, which may be rejected by the SAT.

• Electronic reviews or compliance notices to correct missing data

✅  Best Practices and Recommendations

To comply with this obligation and avoid sanctions, we recommend:

1. Verify that all lease CFDIs include the property tax account number.

2. Correct any CFDIs missing the data by canceling and reissuing them.

3. Keep the property tax receipt updated with the correct account number.

4. Train billing personnel to properly include the “CuentaPredial” field.

Conclusion

Complying with this requirement not only prevents penalties but also ensures the tax deductibility of lease operations and reinforces compliance with SAT regulations.

At Guerrero y Santana, S.C., our team of experts can assist you in reviewing and regularizing your CFDIs to ensure full compliance with current tax obligations.