As part of the general fiscal regularization programs for capital taxpayers, the Government of Mexico City announced new forgiveness actions for commercial plazas and corridors.
“The purpose of this program is to forgive the debts of contributions and their accessories, whose payment is necessary for the deed and individualization of the property accounts of premises destined for plazas, bazaars and regularization of commercial corridors; as well as the corresponding parking spaces, built, rehabilitated, adapted or financed by the Federal District Economic Development Fund (Fondeco-DF); by itself, or through the trusts”, was announced in the Official Gazette of the capital this Tuesday.
For example, 100% of the contributions of the Predial Tax, Tax on the Acquisition of Real Estate are condoned; registration fees in the Public Registry of Property and Commerce; rights due to the real folio certificates issued by the Public Registry of Property and Commercerights for registration of relotification, subdivision or merger of properties, as well as rights for registration, analysis and study of construction manifestation.
Fees for the issuance of licenses for subdivision, rezoning or merger of properties, fees for the issuance of a certificate of freedom of existence or non-existence of encumbrances, domain limitations and preventive annotations, as well as fees for the return of documents as a result of the qualification, whether the seat is denied for irremediable reasons, or when the requirements demanded in the suspension are not met.
“Fees for the services of issuance of Certificates of alignment of real estate on public roads and signaling of official number; fees for the issuance of a single land use zoning certificate; fees for land use accreditation certificate for acquired rights, for each one; fees for the urban impact study opinion carried out by the competent authority (…) fees for the authorization to use the water and drainage networks or modify the conditions of use, as well as for the study and procedure, which this authorization implies ”, reads the official document.
Similarly, 80% of the rights for the water supply are forgiven, while its accessories are 100 percent.
In the case of commercial corridors, only the debts generated by concept of rights for the Water Supply that exist with respect to general intakes will be forgiven.
In order to obtain the benefits, the head of the Subsidiary Trust Operations Coordination or the fiduciary delegate of FONDECO-DF, must issue a certificate indicating the name of the beneficiary and the data that allow “the proper identification of the property”, as well as the contributions and amounts to be forgiven.