Appraisal and purchase tax

The municipal tax the buyer pays on acquiring property (Impuesto Sobre Adquisición de Bienes Inmuebles). The notario calculates it from an appraisal (avalúo).

Why it matters

Municipal tax law. The notario can't record the deed until it's paid.

Who helps

The notario, plus an appraiser authorized by the municipality. It's paid to the municipal Tesorería.

Documents

• The appraisal, the cadastral value, and the contract price.

Costs Estimate

• La Paz (Todos Santos, El Pescadero, Cerritos): 3% from Jan 1, 2026 (it was 2%), under Decree 3263 published Dec 24, 2025. The base is the highest of the contract price, the cadastral value and the appraisal.
• Los Cabos: 3% (in force since Jan 1, 2025), applied after reducing the value by 5 × the annual UMA. Family donations and inheritance: 1.5%, after a deduction of 10 × the annual UMA.

Estimates only. Get written quotes.

Common mistakes

• Guides and estimates that still say 2%.
• Late payment surcharges (recargos). Ask the notario to confirm in writing that ISAI was paid on time.
• Never under-declare the price. It lowers your cost basis and raises your capital-gains tax when you sell.

Say it in Spanish

• ¿El presupuesto ya considera la tasa de ISABI de 3% de 2026?
  Does the estimate use the 2026 acquisition-tax rate of 3%?

Terms

• Avalúo

Sources

• Snell & Wilmer (checked 2026-10)
• Meganoticias (checked 2026-10)
• TodosSantos.com (checked 2026-10)
• ASEBCS copy (checked 2026-10)
• Ley de Hacienda del Municipio de Los Cabos, arts. 35 and 38 (checked 2026-10)
• Ley de Ingresos Los Cabos 2026 (checked 2026-10)
• ISABI simulator

Confirm the details for your case with your notario or attorney.

Common questions

All questions

Related guides

• Closing costs for property in Baja California Sur (estimate ranges)
• Notario público in Baja California Sur: what the notario does at closing