{"id":6158,"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\/ja\/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 ac […]<\/p>\n","protected":false},"author":3,"featured_media":6136,"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":[81],"tags":[],"class_list":["post-6158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-posts-ja"],"_links":{"self":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/6158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/comments?post=6158"}],"version-history":[{"count":0,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/posts\/6158\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/media\/6136"}],"wp:attachment":[{"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/media?parent=6158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/categories?post=6158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/guerrerosantana.com.mx\/ja\/wp-json\/wp\/v2\/tags?post=6158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}