The right to adequate housing is guaranteed in the Political Constitution of the United Mexican States and the Constitution of Mexico City, establishing obligations for the Government in terms of legal security and land regularization. Additionally, the need to update the cadastral and cartographic registry of Mexico City is reinforced to improve urban management.
To achieve this, the Ministry of Finance will implement update mechanisms, relying on citizen collaboration through a new requirement: the submission of an informative declaration regarding the occupancy status of residential properties with cadastral values within certain ranges. This measure, published on December 27, 2024, in the Official Gazette, is not punitive and aims to enhance cadastral information without affecting assets or rights.
Thus, the reform to the Tax Code of Mexico City included a modification to Article 127, in its last paragraph, to establish that taxpayers obligated to pay property tax in accordance with Article 126 must submit an informative declaration to the Ministry regarding the status of properties intended for residential use, the ownership or possession of which updates the payment of the aforementioned tax, with respect to their occupancy.
Operational Rules
Taxpayers obligated to pay property tax must submit an informative declaration regarding the occupancy status of properties intended for residential use, whose cadastral value falls within the mentioned ranges.
Submission of the Declaration
This declaration must be submitted annually to the Ministry of Administration and Finance, no later than June 30 of the corresponding fiscal year.
Purpose of the Declaration
The information provided in the declaration does not confer or recognize property or possession rights over the properties, as its purpose is solely informative and statistical. Additionally, the declaration form will include an option for taxpayers to decline to provide information regarding the occupancy status of residential properties.
Protection of Personal Data
The personal data collected through this declaration will be safeguarded and processed in accordance with applicable tax and personal data protection regulations, ensuring its confidentiality and use solely for informative and statistical purposes.
The required informative declaration is purely informative and statistical in nature. Therefore, its submission does not imply the obligation to provide additional documents nor is it linked to penalties established in Article 466 or other provisions of the same code.
Responsible Authorities
The Ministry of Administration and Finance will be responsible for the application and enforcement of these rules, while the Treasury of Mexico City will implement the necessary measures for their proper implementation.
The General Rules will take effect the day after their publication in the Official Gazette of Mexico City, where they will be disseminated for due observance and application. Additionally, the Treasury of Mexico City will enable, no later than March, the electronic means necessary for the submission of the corresponding informative declaration.