On April 3rd, 2025, the general resolution granting various tax benefits related to the construction, regularization of existing constructions, and the incorporation of condominium property regime for social and affordable housing, commercial premises, and parking spaces built, rehabilitated, adapted, or financed by INVI, FIVIDESU, FICAPRO, or any local or federal public institution, as well as family homes built with the beneficiaries’ own resources and whose deed registration is processed through INVI, its programs, or agreements (the “Resolution”), was published in the Official Gazette of Mexico City; which entered into effect on April 4th, 2025.
Purpose of the Resolution
The Resolution focuses on three purposes:
1.- For social or affordable housing, commercial premises within the property to be regularized, and to support the regularization of existing buildings constructed with the beneficiaries’ own resources to: i) grant administrative facilities for the incorporation of the condominium property regime; ii) assist in the regularization of existing constructions; reduce administrative burdens for property deed registration; and iii) waive the payment of various taxes and governmental fees.
2.- The incorporation of the condominium property regime for housing, under construction or financed by the Federal or Mexico City Public Administration to: i) provide administrative facilities to incorporate said regime; ii) define procedures, requirements, and formalities for construction regularization; and iii) waive certain taxes and governmental fees.
3.- Waive payment of certain fees and levies for individuals building housing developments financed by certain Local Public Administration entities.
Social or Affordable Housing Built with Beneficiaries’ Own Resources
To access the tax benefits referred to in the first objective of the Resolution, the following requirements must be met:
- The value of the social or affordable housing must not exceed the limits set by the Urban Development Law of the Federal District.
- Non-residential use must not exceed 30% of the total existing built area on the ground floor.
- Obtain a structural safety report.
- The property must not be located in an ecological conservation or high-risk area.
- The residential units must meet the minimum characteristics established in the Resolution.
- Obtain a land use zoning certificate.
- Obtain an alignment certificate and signaling certificates of the property’s official number.
- Architectural plans, technical descriptive report, and area breakdown for the condominium property regime.
Regarding administrative facilities, the following will be available:
- No need to present licenses, permits, statements or authorizations regarding construction, environmental impact, a copy of the bond policy, or proof of having provided donation areas and equipment.
- The alignment and/or indication certificates of the official number will not be required to be in force when the deed of the condominium property regime is granted, considering that the administrative and urban requirements have been met.
Incorporation of the Condominium Property Regime
For the incorporation of the regime, the following requirements must be met:
- Habitability report.
- Structural safety report.
- The residential units must meet the minimum characteristics established in the Resolution.
- Non-residential use must not exceed 50% of the total existing built area on the ground floor.
- Evidence that the property was built or financed by public institutions.
- Beneficiary certificate.
Regarding administrative facilities, there will be the same as those for social or popular housing built with the beneficiaries’ own resources.
Waiver of Taxes and Government Fees
There will be a 100% waiver of the following taxes and government fees:
1.- For social or popular housing built with the beneficiaries’ own resources, regularization of existing constructions and regularization of housing built or financed by local or federal public institutions.
2.- Constitution of the condominium property regime and for the transmission of the resulting exclusive ownership units.
3.- Deed and individualization of property and water accounts, housing and premises, regularization of commercial corridors, parking spaces, to promote and carry out housing and social and urban development programs.
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Property tax. |
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| Fees for notices for registering construction types “A,” “B,” and “C.” |
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| Fees related to hydraulic construction and operational services. |
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| Fees charged by the Public Registry of Property and Commerce of Mexico City. |
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| Fees for registering land mergers, subdivisions, lotifications, or re-lotifications. |
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| Fees for the services provided by the General Archive of Notaries. |
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| Fees for the services related to the issuance of alignment certificates and indication certificates of the official number. |
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| Fees for the issuance of the single land use zoning certificate. |
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| Fees for the issuance of copies of debts reports, and various documents. |
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| Fees for cadastral data and information review services. |
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| Government fees to prevent, mitigate, or compensate alterations or effects on the environment and natural resources. |
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Fees for road impact studies and effects mitigation. |
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| Government fees for constructions or their extensions. |
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| Fines for failure to obtain licenses and non-submission of notices and permits related to existing constructions subject to this Resolution. |
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| Real estate acquisition tax. |
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| Fees for authorization to use water and drainage networks or modify the conditions of use, as well as for the study and procedure. |
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| Fees for the return of documents as a result of the qualification. |
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| Fees for the issuance of a certificate of freedom of existence or non-existence of encumbrances, domain limitations and preventive annotations. |
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| Fees due to the report and/or certificate issued by the Public Registry of Property and Commerce. |
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| Fees for the registry entry of the mortgage cancellation. |
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| Fees related to the search for registration records. |
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| Fees for services related to the issuance of alignment and indication of the official number certificates. |
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| Fees for the issuance of the certificate of accreditation of land use for acquired rights. |
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| Fees due to the urban impact study opinion. |
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| Fees for the registration of modifications to the partial or delegational urban development programs. |
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| Fees for water supply. |
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| Accessories that would have been generated by non-payment of related government fees. |
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Relevant Considerations
To access the above-described benefits, interested parties must obtain the Condominium Family or Affordable Housing Certificate (the “Certificate“) issued by the Mexico City Housing Institute.
These tax benefits contemplated in the Resolution cannot be combined with any other benefit established in the Mexico City Fiscal Code for the same concept and fiscal year. Furthermore, they do not entitle the beneficiary right to any refunds or compensations.
These tax benefits are valid from April 4th, 2025, through December 31st, 2025. It is crucial that the respective deeds be signed and submitted to the Public Registry of Property before this deadline. Failure to apply for the benefits will result in the forfeiture of eligibility, and they may not be claimed later.
For any specific query or advice related to this Resolution or its implementation, we remain at your disposal.
