{"id":11928,"date":"2024-02-09T15:00:00","date_gmt":"2024-02-09T20:00:00","guid":{"rendered":"https:\/\/php81.anepsa.com.mx\/?p=11928"},"modified":"2025-02-06T14:49:52","modified_gmt":"2025-02-06T19:49:52","slug":"avaluo-deduccion-de-mejoras","status":"publish","type":"post","link":"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal-deduction-of-improvements\/","title":{"rendered":"Tax Appraisal | Improvement Deduction"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"11928\" class=\"elementor elementor-11928\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9d2589 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9d2589\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-34d4f69\" data-id=\"34d4f69\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-90bfc91\" data-id=\"90bfc91\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f69e730 elementor-widget elementor-widget-spacer\" data-id=\"f69e730\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c3632a elementor-widget elementor-widget-image\" data-id=\"9c3632a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"605\" height=\"441\" src=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Avaluo-fiscal-deduccion-de-mejoras-2.jpg\" class=\"attachment-large size-large wp-image-11957\" alt=\"\" srcset=\"https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Avaluo-fiscal-deduccion-de-mejoras-2.jpg 605w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Avaluo-fiscal-deduccion-de-mejoras-2-300x219.jpg 300w, https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2024\/02\/Avaluo-fiscal-deduccion-de-mejoras-2-16x12.jpg 16w\" sizes=\"(max-width: 605px) 100vw, 605px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-3766ff6\" data-id=\"3766ff6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b662885 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b662885\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4887537\" data-id=\"4887537\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-59bbb5a elementor-widget elementor-widget-table-of-contents\" data-id=\"59bbb5a\" data-element_type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tcontent structure \t\t\t<\/h4>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__59bbb5a\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1094782 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1094782\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bbc0775\" data-id=\"bbc0775\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6726d32 elementor-widget elementor-widget-heading\" data-id=\"6726d32\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the Improvement Deduction and Tax Appraisal?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e7cbe0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e7cbe0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a14cb38\" data-id=\"a14cb38\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1b8dc8 elementor-widget elementor-widget-text-editor\" data-id=\"a1b8dc8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The \u201cfiscal appraisal\u201d refers to the valuation carried out by a government entity, generally the fiscal or tax authority of a country, on the value of a real estate property for the purpose of determining the taxes to be paid, this appraisal is used as a basis for calculate taxes such as property tax or real estate.<\/span><\/p><p><span style=\"font-weight: 400;\">The \u201cimprovement deduction\u201d refers to the possibility of subtracting certain expenses or investments made in improvements to the property when calculating the property tax or the tax base for other taxes, since the improvements may include constructions, renovations or additions that increase the value of the real estate, the improvements deduction allows the owner to reduce the tax base by considering the value he has added to the property through these improvements.<\/span><\/p><p><span style=\"font-weight: 400;\">So, when a tax appraisal is carried out, the improvements deduction allows the owner to reduce the taxable value of his property by taking into account the investments made to improve it, this can have a positive impact on the taxes payable, however, the Specific rules on the improvement deduction may vary by jurisdiction and local tax laws.<\/span><\/p><p><span style=\"font-weight: 400;\">In relation to the provision of <a href=\"http:\/\/www.ordenjuridico.gob.mx\/Constitucion\/articulos\/121.pdf\" target=\"_blank\" rel=\"noopener\"><strong>article 121, section II of the Law<\/strong><\/a>, if the seller cannot justify the cost of the investments made in constructions, improvements and extensions of the property, the value indicated in the notice of completion of work will be taken as the cost, in case said notice specifies the proportion of the value of the investments in constructions, improvements and expansions of the property assigned to the land and construction, the taxpayer must consider only the value corresponding to the construction as a cost.<\/span><\/p><p><span style=\"font-weight: 400;\">As we mentioned, tax entities have the power to request, carry out or consider the valuation of investments associated with the aforementioned concepts, taking as reference the date of completion of the constructions, improvements and extensions of the property, and in the event that the value resulting from the valuation is <\/span><b>lower by more than 10%<\/b><span style=\"font-weight: 400;\"> Compared to the figure indicated in the notice of completion of the work, the valuation amount will be considered the cost of the investments.<\/span><\/p><p><span style=\"font-weight: 400;\">Only in situations where taxpayers <\/span><b>No<\/b><span style=\"font-weight: 400;\"> can justify the cost of investments made in construction, improvements and extensions of a property for any reason, they are allowed to consider the <\/span><b>80%<\/b><span style=\"font-weight: 400;\"> of the value of the buildings according to the <\/span><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal\/\"><b>appraise <\/b><\/a><span style=\"font-weight: 400;\">corresponding, which must be carried out taking as reference the date of completion of said investments. In addition, the age indicated in the aforementioned appraisal must be taken into account.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9da650a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9da650a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f4a6ef0\" data-id=\"f4a6ef0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b6a674 elementor-widget elementor-widget-spacer\" data-id=\"6b6a674\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af649fa elementor-widget elementor-widget-heading\" data-id=\"af649fa\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In which cases is it necessary to carry out an appraisal for the Improvement Deduction?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7628ff5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7628ff5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c558658\" data-id=\"c558658\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9f9739e elementor-widget elementor-widget-text-editor\" data-id=\"9f9739e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The need to perform a tax appraisal may arise in a variety of situations, and may depend on the specific laws and regulations of each jurisdiction.\u00a0<\/span><\/p><p><b>Some common circumstances in which a tax appraisal may be necessary include:<\/b><\/p><ol><li><b> Transfer of Ownership:<\/b><span style=\"font-weight: 400;\"> When ownership of real estate is transferred, whether through a sale, purchase, inheritance, donation or other type of transaction, it may be necessary to carry out a tax appraisal. This appraisal is used to determine the value of the property and calculate the associated taxes, such as the Real Estate Acquisition Tax (ISAI) or the Property Transfer Tax.<\/span><\/li><li><b> Determination of Property Tax:<\/b><span style=\"font-weight: 400;\"> In some places, the tax appraisal is used to establish the tax base of the property tax, this may involve periodic review of property appraisals to adjust tax values according to real estate market conditions.<\/span><\/li><li><b> Tax deduction:<\/b><span style=\"font-weight: 400;\"> For income tax deduction purposes, homeowners may need tax appraisals to calculate depreciation on their properties or to document deductible improvements made.<\/span><\/li><li><b> Revaluation of Assets for Accounting Purposes:<\/b><span style=\"font-weight: 400;\"> Companies often perform tax valuations as part of their accounting practices to determine the value of assets, especially real estate, and accurately reflect the company&#039;s financial condition.<\/span><\/li><li><b> Expropriation or Disappropriation:<\/b><span style=\"font-weight: 400;\"> In cases where the government acquires ownership of an asset for reasons of public utility, it may be necessary to perform a tax appraisal to determine the fair compensation that should be paid to the owner.<\/span><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a076759 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a076759\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-87cb59a\" data-id=\"87cb59a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5eeed1f elementor-widget elementor-widget-spacer\" data-id=\"5eeed1f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab039d elementor-widget elementor-widget-heading\" data-id=\"1ab039d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to make an Improvement Deduction Appraisal?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6efb173 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6efb173\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3d9424\" data-id=\"a3d9424\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61abeec elementor-widget elementor-widget-text-editor\" data-id=\"61abeec\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>Hire a Professional<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is advisable to hire an expert appraiser or appraiser with experience in real estate appraisals; these professionals have the necessary technical knowledge and training.<\/span><\/li><\/ul><h4>Gather information<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide the estimator with all relevant information about the improvements made, including plans, construction permits, invoices and details about the materials used.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish the date of execution of the improvements: Identifying the date on which the improvements were carried out is crucial to evaluate their depreciation, since those carried out more recently tend to have a higher value compared to the older ones.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Property Inspection: The expert will carry out a detailed inspection of the property to evaluate the quality and scope of the improvements, which may include aspects such as the structure, finishes, electrical and plumbing systems, among others.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the improvements made: Prepare a detailed list of the improvements made to the property, such as bathroom or kitchen renovations, installation of new floors, construction of terraces, among others.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate depreciation: The term \u201cdepreciation\u201d denotes the decrease in value of an improvement over time, you can calculate depreciation using an industry standard formula, generally in the range of 1.5% to 2% annually.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Determine the original cost of the improvements: Calculating the original cost of the improvements involves considering associated expenses, such as labor, materials, and other costs related to the improvement.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Calculate the present value of the improvements: To determine the present value of the improvements, subtract the accumulated depreciation from the original cost of the improvements.<\/span><\/li><\/ul><h4>Comparison with Similar Properties<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The property&#039;s features and improvements will be compared to other similar properties in the area, this helps establish a benchmark to determine the value of the improvements.<\/span><\/li><\/ul><h4>Includes the value of improvements in the sales price<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You can incorporate the value of the improvements into the sales price of the property, which could result in a lower tax burden.<\/span><\/li><\/ul><h4>Market analysis<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The expert will conduct an analysis of the real estate market to determine how improvements affect the value of the property in that specific context.<\/span><\/li><\/ul><h4>Use Appraisal Methods<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Different valuation methods can be used, such as the comparative market method, the cost method and the income method (if applicable). The method chosen will depend on the nature of the improvements and the characteristics of the market.<\/span><\/li><\/ul><h4>Document the Appraisal<\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The expert will document the appraisal in a detailed report that will include the methodology used, the factors considered and the value assigned to the improvements.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7c250 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7c250\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0475616\" data-id=\"0475616\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd44947 elementor-widget elementor-widget-spacer\" data-id=\"cd44947\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e75c1e1 elementor-widget elementor-widget-heading\" data-id=\"e75c1e1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is a Tax Appraisal for?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fc9b2ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc9b2ba\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-baa4931\" data-id=\"baa4931\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-813d1b5 elementor-widget elementor-widget-text-editor\" data-id=\"813d1b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tax Appraisals play a fundamental role in determining the Acquisition Tax <\/span><a href=\"https:\/\/ovica.finanzas.cdmx.gob.mx\/isai\" target=\"_blank\" rel=\"noopener\"><b>(ISAI)<\/b><\/a><span style=\"font-weight: 400;\"> and income tax <\/span><a href=\"https:\/\/www.sat.gob.mx\/consulta\/06711\/en-que-casos-debes-pagar-el-impuesto-sobre-la-renta\" target=\"_blank\" rel=\"noopener\"><b>(ISR).<\/b><\/a><span style=\"font-weight: 400;\"> It can be understood that these appraisals, by measuring the physical value of real estate, are used to calculate the tax lien or the corresponding deduction, depending on the situation, they are valuable tools for both tax authorities and individual users.<\/span><\/p><p><span style=\"font-weight: 400;\">When the sale of real estate is made, the mandatory payment of ISR is incurred and in accordance with the <\/span><a href=\"https:\/\/www.sat.gob.mx\/articulo\/57174\/articulo-205\" target=\"_blank\" rel=\"noopener\"><b>article 205 of the ISR law<\/b><\/a><span style=\"font-weight: 400;\">, it is possible to deduct investment expenses related to the real estate, which can reduce the amount of tax payable on the sale.<\/span><\/p><p><span style=\"font-weight: 400;\">In the case of investments in improvements to a property, it is necessary to calculate the cost of the investments made through these improvements and extensions, the value opinion in the notice of completion of work must reflect the total cost, as established in the article 121, section II of the ISR law.<\/span><\/p><p><span style=\"font-weight: 400;\">The tax authorities may consider the appraisal as part of the costs of the investments, especially when its value is more than 10% lower than the value of the investment indicated in the notice of completion of work as mentioned above.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec3bf56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec3bf56\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6e963c\" data-id=\"d6e963c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-70fd616 elementor-widget elementor-widget-spacer\" data-id=\"70fd616\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-060b0dd elementor-widget elementor-widget-heading\" data-id=\"060b0dd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who can carry out a Tax Appraisal?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc470d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc470d8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-593a0d3\" data-id=\"593a0d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bfb6930 elementor-widget elementor-widget-text-editor\" data-id=\"bfb6930\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Tax appraisals are usually carried out by expert appraisers or appraisers duly authorized and registered by the competent authorities, such as the <\/span><a href=\"https:\/\/www.gob.mx\/sep\" target=\"_blank\" rel=\"noopener\"><b>SEP<\/b><\/a><span style=\"font-weight: 400;\">, these professionals have the necessary training and experience to carry out accurate and objective valuations of real estate, in accordance with established regulations and methodologies.<\/span><\/p><p><span style=\"font-weight: 400;\">In many countries, government institutions, such as tax or valuation authorities, may have lists of authorized valuation experts. It is also common for there to be private entities specialized in valuation services that have professionals trained to carry out tax valuations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1770fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1770fb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1f12fb9\" data-id=\"1f12fb9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e5cb1c elementor-widget elementor-widget-spacer\" data-id=\"3e5cb1c\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bb582c7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb582c7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2dc5e8\" data-id=\"d2dc5e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47b3753 elementor-widget elementor-widget-heading\" data-id=\"47b3753\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/contact\/\"><b>If you need a Tax Appraisal, please contact us. We have Certified Appraisers.<\/b><\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aee19ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aee19ef\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4cb83e\" data-id=\"b4cb83e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b596f94 elementor-widget elementor-widget-spacer\" data-id=\"b596f94\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5ad4ca88 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ad4ca88\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea3494d\" data-id=\"ea3494d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f1b52a7 elementor-widget elementor-widget-heading\" data-id=\"7f1b52a7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may also like<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fd649f7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fd649f7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2bb32b64\" data-id=\"2bb32b64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1aeb63fe elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"1aeb63fe\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2021\/03\/avaluo-fiscal.webp\" title=\"\" alt=\"image of house and contract icons\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/tax-appraisal\/\">Tax Assessment<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4ef8040b\" data-id=\"4ef8040b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3318e9de elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"3318e9de\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/taxes-on-real-estate-acquisition\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/10\/avaluo-isai.jpg\" title=\"\" alt=\"SHCP image\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/taxes-on-real-estate-acquisition\/\">ISAI appraisal - Taxes on property acquisition<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1d3bf88c\" data-id=\"1d3bf88c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39dd80 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"39dd80\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\" tabindex=\"-1\"><img decoding=\"async\" src=\"https:\/\/sp-ao.shortpixel.ai\/client\/to_webp,q_glossy,ret_img,w_605\/https:\/\/php81.anepsa.com.mx\/wp-content\/uploads\/2023\/08\/deterioro-de-activos-intangibles.jpg\" title=\"\" alt=\"graphics image\" loading=\"lazy\"><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/php81.anepsa.com.mx\/en\/deterioro-de-activos-intangibles\/\">Impairment of intangible assets linked to NIF C-15<\/a><\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A Tax Appraisal is usually carried out by Government institutions to know the value of a real estate for the purpose of determining the taxes to be paid.<\/p>","protected":false},"author":1,"featured_media":11957,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/11928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/comments?post=11928"}],"version-history":[{"count":20,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/11928\/revisions"}],"predecessor-version":[{"id":13894,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/posts\/11928\/revisions\/13894"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media\/11957"}],"wp:attachment":[{"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/media?parent=11928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/categories?post=11928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/php81.anepsa.com.mx\/en\/wp-json\/wp\/v2\/tags?post=11928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}