{"id":1116,"date":"2025-01-09T08:09:21","date_gmt":"2025-01-09T14:09:21","guid":{"rendered":"https:\/\/www.k-g.com.mx\/?p=1116"},"modified":"2025-01-09T08:09:23","modified_gmt":"2025-01-09T14:09:23","slug":"reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles","status":"publish","type":"post","link":"https:\/\/www.k-g.com.mx\/en\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/","title":{"rendered":"REFORM TO ARTICLE 113 OF THE TAX CODE FOR MEXICO CITY, REGARDING THE PROPERTY ACQUISITION TAX."},"content":{"rendered":"<p>Dear clients and friends,<\/p>\n\n\n\n<p>On December 27, the decree reforming Article 113 of the Tax Code for Mexico City (\u201c<strong><em><u>CFCDMX<\/u><\/em><\/strong>\u201d) regarding the property acquisition tax (\u201c<strong><em><u>ISAI<\/u><\/em><\/strong>\u201d).<\/p>\n\n\n\n<p>This modification arises in response to various legal and fiscal opinions, as it was considered to violate the principles of tax proportionality and progressivity established in the Mexican tax system.<\/p>\n\n\n\n<p>The reform aims to adjust the ISAI calculation table by introducing updated limits, fixed fees, and progressive factors that seek to correct previously existing disparities. Among the most notable adjustments, income ranges are updated, along with their respective fixed fees and application factors, ensuring that taxpayers with greater economic capacity bear a proportionally higher tax burden and thereby promote a fairer distribution of tax burdens. The table prior to the reform is attached, along with the updated table for further reference as <a href=\"https:\/\/www.k-g.com.mx\/wp-content\/uploads\/2025\/01\/Anexo-Unico-ING.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Unique exhibit<\/a>.<\/p>\n\n\n\n<p>If you are interested in receiving personalized advice, whether to clarify questions about its application, evaluate possible impacts, or analyze legal alternatives to defend your rights, our team of experts is available at the following emails addresses:<\/p>\n\n\n\n<p>Paul Kavanagh: <a href=\"mailto:paul@k-g.com.mx\">paul@k-g.com.mx<\/a><br>Luis Kanchi: <a href=\"mailto:Lkanchi@k-g.com.mx\">Lkanchi@k-g.com.mx<\/a><br>Miguel Alonso: <a href=\"mailto:malonso@k-g.com.mx\">malonso@k-g.com.mx<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Estimados clientes y amigos: El pasado 27 de diciembre, se public\u00f3 en la Gaceta Oficial de la Ciudad de M\u00e9xico el decreto por el que se reforma el art\u00edculo 113 del C\u00f3digo Fiscal para la Ciudad de M\u00e9xico (\u201cCFCDMX\u201d), en materia de impuesto sobre adquisici\u00f3n de inmuebles (\u201cISAI\u201d). Esta modificaci\u00f3n surge como respuesta a diversas [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1117,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>REFORMA AL ART\u00cdCULO 113 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE ADQUISICI\u00d3N DE INMUEBLES. - KAVANAGH | GOROZPE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.k-g.com.mx\/en\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA AL ART\u00cdCULO 113 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE ADQUISICI\u00d3N DE INMUEBLES. - KAVANAGH | GOROZPE\" \/>\n<meta property=\"og:description\" content=\"Estimados clientes y amigos: El pasado 27 de diciembre, se public\u00f3 en la Gaceta Oficial de la Ciudad de M\u00e9xico el decreto por el que se reforma el art\u00edculo 113 del C\u00f3digo Fiscal para la Ciudad de M\u00e9xico (\u201cCFCDMX\u201d), en materia de impuesto sobre adquisici\u00f3n de inmuebles (\u201cISAI\u201d). Esta modificaci\u00f3n surge como respuesta a diversas [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.k-g.com.mx\/en\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/\" \/>\n<meta property=\"og:site_name\" content=\"KAVANAGH | GOROZPE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KavanaghGorozpe\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-09T14:09:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-09T14:09:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.k-g.com.mx\/wp-content\/uploads\/2025\/01\/Foto-100-3.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1731\" \/>\n\t<meta property=\"og:image:height\" content=\"1150\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Dev_Upwyse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dev_Upwyse\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/\"},\"author\":{\"name\":\"Dev_Upwyse\",\"@id\":\"https:\/\/www.k-g.com.mx\/#\/schema\/person\/4bed2e498768bb8d745ddc50ae0902d3\"},\"headline\":\"REFORMA AL ART\u00cdCULO 113 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE ADQUISICI\u00d3N DE INMUEBLES.\",\"datePublished\":\"2025-01-09T14:09:21+00:00\",\"dateModified\":\"2025-01-09T14:09:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/\"},\"wordCount\":266,\"publisher\":{\"@id\":\"https:\/\/www.k-g.com.mx\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.k-g.com.mx\/wp-content\/uploads\/2025\/01\/Foto-100-3.jpg\",\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/\",\"url\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-113-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-adquisicion-de-inmuebles\/\",\"name\":\"REFORMA AL ART\u00cdCULO 113 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE ADQUISICI\u00d3N DE INMUEBLES. - 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