{"id":6157,"date":"2025-11-13T19:22:21","date_gmt":"2025-11-14T00:22:21","guid":{"rendered":"https:\/\/guerrerosantana.com.mx\/obligation-to-include-the-property-tax-account-number-in-lease-cfdis\/"},"modified":"2025-11-13T19:22:21","modified_gmt":"2025-11-14T00:22:21","slug":"obligation-to-include-the-property-tax-account-number-in-lease-cfdis","status":"publish","type":"post","link":"https:\/\/guerrerosantana.com.mx\/fr\/obligation-to-include-the-property-tax-account-number-in-lease-cfdis\/","title":{"rendered":"Obligation to Include the Property Tax Account Number in Lease CFDIs"},"content":{"rendered":"

The Servicio de Administraci\u00f3n Tributaria (SAT)<\/strong> has reiterated the importance of including the property tax account number (cuenta predial)<\/strong> in lease CFDIs<\/strong>. This requirement is essential to ensure tax deductibility<\/strong> and to avoid fines or electronic audits.<\/p>\n

 <\/p>\n

Legal Basis<\/h4>\n

This obligation is established in the following regulations:<\/p>\n

    \n
  • \n

    C\u00f3digo Fiscal de la Federaci\u00f3n (CFF)<\/strong>, Article 29-A, Section V, Subsection c).<\/p>\n<\/li>\n

  • \n

    Reglamento de la Ley del Impuesto sobre la Renta (RLISR)<\/strong>, Article 199.<\/p>\n<\/li>\n<\/ul>\n

    Both provisions require that tax receipts for real estate leases include the property tax account number<\/strong>, or, when applicable, the details of the non-amortizable real estate participation certificate<\/strong>.<\/p>\n

    <\/h4>\n

    Who Is Obligated?<\/h4>\n

    This requirement applies to individuals and legal entities<\/strong> that earn income from leasing real estate such as:<\/p>\n

      \n
    • \n

      Residential properties<\/p>\n<\/li>\n

    • \n

      Offices or commercial spaces<\/p>\n<\/li>\n

    • \n

      Warehouses and land<\/p>\n<\/li>\n<\/ul>\n

      It includes taxpayers under the following regimes:<\/p>\n

        \n
      • \n

        General Leasing Regime<\/strong><\/p>\n<\/li>\n

      • \n

        R\u00e9gimen Simplificado de Confianza (RESICO)<\/strong><\/p>\n<\/li>\n

      • \n

        Trusts (Fideicomisos)<\/strong> generating lease income<\/p>\n<\/li>\n<\/ul>\n

        The CFDI<\/strong> must use the product\/service code 80131500 \u2013 Real Estate Leasing<\/strong>, and the data must be included in the \u201cCuentaPredial\u201d<\/strong> field.<\/p>\n

        <\/h4>\n

        ⚠️ Consequences of Non-Compliance<\/h4>\n

        Issuing a CFDI without including the property tax account number may lead to:<\/p>\n

          \n
        • \n

          Administrative fines<\/strong>, under Articles 83 and 84 of the CFF<\/strong>.<\/p>\n<\/li>\n

        • \n

          Loss of deductibility<\/strong> for the tenant\u2019s expense.<\/p>\n<\/li>\n

        • \n

          Invalidation of the CFDI<\/strong>, which may be rejected by the SAT<\/strong>.<\/p>\n<\/li>\n

        • \n

          Electronic reviews or compliance notices<\/strong> to correct missing data<\/p>\n<\/li>\n<\/ul>\n

          <\/h3>\n

          ✅\u00a0 Best Practices and Recommendations<\/h4>\n

          To comply with this obligation and avoid sanctions, we recommend:<\/p>\n

            \n
          1. \n

            Verify<\/strong> that all lease CFDIs include the property tax account number.<\/p>\n<\/li>\n

          2. \n

            Correct<\/strong> any CFDIs missing the data by canceling and reissuing them.<\/p>\n<\/li>\n

          3. \n

            Keep the property tax receipt updated<\/strong> with the correct account number.<\/p>\n<\/li>\n

          4. \n

            Train billing personnel<\/strong> to properly include the \u201cCuentaPredial\u201d<\/strong> field.<\/p>\n<\/li>\n<\/ol>\n

            <\/h3>\n

            Conclusion<\/h4>\n

            Complying with this requirement not only prevents penalties but also ensures the tax deductibility<\/strong> of lease operations and reinforces compliance with SAT<\/strong> regulations.<\/p>\n

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

            \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

            The Servicio de Administraci\u00f3n 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: C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), Article […]<\/p>\n","protected":false},"author":3,"featured_media":6135,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Property Tax Account Number in Lease CFDIs | SAT Mexico","_seopress_titles_desc":"Learn why including the property tax account number in lease CFDIs is mandatory under Mexican tax law and how to stay compliant with SAT requirements.","_seopress_robots_index":"","footnotes":""},"categories":[77],"tags":[],"class_list":["post-6157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-posts-fr"],"_links":{"self":[{"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/posts\/6157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/comments?post=6157"}],"version-history":[{"count":0,"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/posts\/6157\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/media\/6135"}],"wp:attachment":[{"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/media?parent=6157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/categories?post=6157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/fr\/wp-json\/wp\/v2\/tags?post=6157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}