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RFC Number


Sonia

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RFC numbers have been required for some time when selling property. However, at least in San Miguel, a RFC number must be on their utility bill as of December 1, 2015. That means not only obtaining the number which you can do on-line but also SAT is insisting on having the RFC appear on an utility bill such as TelMex or CFE to have the proper evidence for Capital Gains Tax exclusion.

In 2016 the tax exemption on a home sale will be once every 3 years vs now once every 5 years.

I have asked Spencer to check out this information to determine if this applies to his clients as he works through a notario for real estate.

saludos

Sonia

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The Notario (or the Notaría) is responsible for withholding taxes from the sales proceeds.

This means that Mexico's ISR effectively requires Notarios to have the seller's real RFC number to be able to file and pay any taxes from the sale with Hacienda.

If SMA Notarios were not previously requiring real RFC's* from the home sellers, it points to those Notarios filing no taxes with Hacienda on their prior home sales, as the previous home sellers may have qualified under both the UDI requirements and ownership requirements to owe no taxes (?), ... or the SMA Notarios may have been registering only falsely low sale prices (?) to avoid gains taxes.

* "Real" RFCs means that the seller actually registered with SAT, and is not using a bogus Mexican bank-issued RFC.

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You always needed an RFC number to get a factura but foreigners can use a general one if they dont have a personal one.

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For taxpayers.......

If you want to have IVA credited vs. IVA debited with your SAT payments to Hacienda, you have always needed a RFC no.

Also same for a legitimate expense for deductions on ISR filings.

Only difference in the last year or so, is that they must be generated by correo electronico.

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  • 2 weeks later...

Normally, TelMex bills monthly and CFE bills bi-monthly. If one has a property for sale or even thinking of selling you are best obtain an RFC now. It may show up on your next bill or the one after depending on timing. Waiting until you have an offer may delay your closing or worse. I see this happening already.

I have obtained RFC's for clients all over Mexico. For those local, I then added them to both TelMex and CFE bills including my husband's.

Please, do not wait until one has an offer and your notario asks for it. It may be many weeks before it appears on your bill.

Feliz Navidad

Sonia

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I am having Chapala Realty check this out. As I mentioned, CFE here won't even allow me to add my wife's name to the bill much less a RFC number. Not sure about TelMex, who did allow me to add her name to the bill.

Don't see how this would affect a real estate closing when CFE won't cooperate!

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You think businesses do not have an RFC on utility bills? Of course they do for tax purposes. Maybe for some who can not have it on your bill it is based on how you ask. :-)

Many TelMex bills have an RFC in upper left corner. I just looked at several on my computer. Unfortunately, at times these are generated by the utility etc and not the correct official RFC as issued by SAT. My web site describes format for an official RFC.

This requirement came into effect Dec 1, 2015. In SMA notarios are telling real estate offices they want as I noted. Property closings are being affected as sellers want to avoid tax. Some areas may just be slow in applying the new law or unaware. When it comes to closing a sale I suggest anything that can or may make it go smoothly is worth looking into.

Meanwhile, I suspect SAT is closing the door on fraud and lack of taxes paid in the sale os properties.

Sunny Days

Sonia.

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You think businesses do not have an RFC on utility bills? Of course they do for tax purposes. Maybe for some who can not have it on your bill it is based on how you ask. :-)

Many TelMex bills have an RFC in upper left corner. I just looked at several on my computer. Unfortunately, at times these are generated by the utility etc and not the correct official RFC as issued by SAT. My web site describes format for an official RFC.

This requirement came into effect Dec 1, 2015. In SMA notarios are telling real estate offices they want as I noted. Property closings are being affected as sellers want to avoid tax. Some areas may just be slow in applying the new law or unaware. When it comes to closing a sale I suggest anything that can or may make it go smoothly is worth looking into.

Meanwhile, I suspect SAT is closing the door on fraud and lack of taxes paid in the sale os properties.

Sunny Days

Sonia.

Now you are saying businesses when the discussion was about homeowners selling their property.

Why would Jalisco be slow in applying the law or unaware, as last I knew it was part of Mexico and home to the second largest city. Since notaries are liable for unpaid taxes, I doubt they would be "slow in applying the law".

I appreciate that you give advice for Guanajuato state and SMA, but that doesn't always apply to Jalisco.

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Now you are saying businesses when the discussion was about homeowners selling their property.

Why would Jalisco be slow in applying the law or unaware, as last I knew it was part of Mexico and home to the second largest city. Since notaries are liable for unpaid taxes, I doubt they would be "slow in applying the law".

I appreciate that you give advice for Guanajuato state and SMA, but that doesn't always apply to Jalisco.

Don't forget that Mexico is just starting the process of moving to Statute and Prescient law and is still governed by laws based on the Napoleonic code which is interpreted by individual notarios or groups of notarios and there can be different interpretations in various areas of the country..

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My point is to Tom who says CFE will not put RFC on a bill, then why not as they do it for businesses. Of course they will do it.

SAT is Federal so nothing to do with Jalisco vs Guanajuato or anywhere else.

Just like INM when laws change, some areas are slow to implement. For example, INM offices in Chapala were slow in implementing the last changes in Nov 2012 and at least one INM office at least until recently was still asking for financials for every visa renewal.

As I originally posted, a heads-up and asked Spencer to check locally.

Feliz Navidad

Sonia

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El nuevo Reglamento de la Ley del Impuesto Sobre la Renta fue publicado en el Diario Oficial de la Federacion el dia 8 de octubre del presente año 2015, y entro en vigor al dia siguiente, o sea el dia 9 de octubre del 2015.

En su articulo 155 de la Ley del Impuesto Sobre la Renta, establecio que los contribuyentes que desearan acreditar ante el Notario Publico que el inmueble que pretenden enajenar es su casa habitacion, entre otros, con los COMPROBANTES FISCALES de los pagos efectuados por la prestacion de los servicios de energia electrica o telefonia fija.

La diferencia sustancial en relacion con el Reglamento anterior, es que en el anterior simplemente se hablaba de COMPROBANTES, y en el nuevo Reglamento se habla de COMPROBANTES FISCALES, de acuerdo con la interpretacion del Colegio Nacional del Notariado Mexicano,
que se nos hizo saber en la pasada reunion celebrada en el mes de noviembre, para que un comprobante se considere como fiscal, debe llevar el Registro Federal de Contribuyentes.

Transcribo la antes mencionada disposicion.

Artículo 155. Para efectos del artículo 93, fracción XIX, inciso a) de la Ley, los contribuyentes deberán acreditar ante el fedatario público que formalice la operación, que el inmueble objeto de la operación es la casa habitación del contribuyente, con cualquiera de los documentos comprobatorios que se mencionan a continuación, siempre que el domicilio consignado en dicha documentación coincida plenamente o, en su caso, con alguno de los elementos fundamentales del domicilio del bien inmueble enajenado utilizados en el instrumento correspondiente y el fedatario público haga constar esta situación cuando formalice la operación:
I. La credencial para votar, expedida por el Instituto Nacional Electoral;
II. Los comprobantes fiscales de los pagos efectuados por la prestación de los servicios de energía eléctrica o de telefonía fija, o;
III. Los estados de cuenta que proporcionan las instituciones que componen el sistema financiero o por casas comerciales o de tarjetas de crédito no bancarias.
La documentación a que se refieren las fracciones anteriores, deberá estar a nombre del contribuyente, de su cónyuge o de sus ascendientes o descendientes en línea recta.

Cordialmente,

Martin Martinez
Abogado
Notaria Publica 11
San Miguel de Allende, Gto.

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