Selling
Either transferring your beneficial rights in the trust to the buyer (cesión de derechos fideicomisarios), or having the bank convey the property to the buyer or a new trust. Both are done before a notario.
Why it matters
It's the legal transfer. The notario withholds capital-gains tax.
Who helps
A notario, the bank, and the buyer's attorney.
What to do: Choose how to sell: transfer your trust rights or have the bank convey.
Documents
- The deed, the no-debt and no-lien certificates, proof of your cost basis (purchase deed, construction invoices with CFDI), and your RFC/CURP.
Costs Estimate
- Non-resident seller: 25% of the gross price with no deductions, or 35% of the net gain. When the sale is in a public deed, no Mexican legal representative is required to choose the 35% option; the notario calculates and withholds the tax (LISR art. 160).
- How the gain is calculated (LISR arts. 119–124): 1. Start with the sale price.
- Mexican tax-resident seller of their home: exempt up to 700,000 UDIS of sale price (≈MXN 6.2M at the Oct 2026 UDI value of ≈MXN 8.86), provided the sale is before a notario and you haven't used the exemption in the previous 3 years (LISR art. 93, fr. XIX). Above the cap, the excess is taxed proportionally.
- If the trust ends, the bank must send the SRE an extinction notice within 40 business days.
Estimates only. Get written quotes.
Common mistakes
- Construction invoices without CFDI can't be deducted.
- An under-declared purchase price inflates your gain.
- Unregistered construction (step 4.31).
- The low recorded price trap: if your purchase deed shows a price below what you paid, your cost basis is lower and the taxable gain at sale is bigger. Don't agree to under-declare.
- Get your RFC at purchase, not at sale (step 6.8), and ask for CFDI invoices for everything you build, so the deductions are ready when you sell.
Say it in Spanish
- ¿Qué ISR se retendrá por la enajenación y qué deducciones puedo acreditar?
What capital-gains tax will be withheld, and which deductions can I prove?
Terms
Sources
- LISR (Diputados) (checked 2026-10)
- Banxico (checked 2026-10)
- IDC, Nov 2025 (checked 2026-10)
- SAT – notario guidance
- SRE (checked 2026-10)
Confirm the details for your case with your notario or attorney.
Common questions
What tax do I pay when I sell?
ISR on the gain, withheld by the notario. Documented purchase costs and invoiced improvements reduce it, and residents may qualify for a home exemption.