CFDI in Mexican Real Estate Purchases and Sales

Every formal real estate purchase or sale in Mexico involves several tax receipts, and understanding the right CFDI for a property sale or purchase (cfdi compraventa inmueble) helps you avoid problems when deducting expenses or documenting your acquisition cost in a future sale. There is no single CFDI that covers "the house"; instead, there are separate receipts for the associated services: notary fees, the real estate agency's commission, appraisals and, where applicable, legal services. Making sure each one is issued correctly prevents tax headaches down the road and makes any procedure before the SAT (Mexico's tax authority) easier in the years that follow.

Which tax receipts are involved in the transaction

During a purchase or sale, several independent CFDIs are usually issued: the notary public (notario público) invoices their fees and the duties and charges they handle, the real estate agency invoices its commission for the brokerage service, and, where applicable, the property appraisal performed by a professional appraiser is invoiced as well. It is important that each receipt correctly includes the recipient's tax information, the appropriate CFDI use code, and a clearly described concept, since these documents will be the basis for substantiating deductible expenses in an eventual future sale of the property. If you hired any additional legal service, such as a contract review, that fee must also be invoiced separately.

What to check before accepting each invoice

Before considering the transaction closed, it is worth verifying several aspects of the invoicing you received, ideally on the same day each receipt is issued, so you can request corrections before the legal deadline to cancel and reissue runs out:

• That the RFC and legal name match your registered tax information exactly.
• That the concept clearly describes the service: fees, commission, or appraisal.
• That the CFDI can be validated correctly on the SAT portal.
• That the selected CFDI use code matches your actual tax situation.
• Keep a PDF and XML copy of every receipt you receive during the transaction.

Why these receipts matter down the road

The CFDIs generated during the purchase don't just document the expense at the time; they are key evidence years later, when you decide to sell the property and need to calculate the taxable gain before the notary. Having the original notary fee receipts, the commission paid at the time, and receipts for any later renovations allows you to legally reduce the ISR (income tax) owed on the sale. Losing these documents, on the other hand, may force you to pay tax on a larger base, since without receipts your acquisition cost is harder to substantiate before the tax authority.

Frequently asked questions

Is the public deed (escritura pública) the same as a CFDI?

No. The deed is the legal instrument that formalizes the transfer of ownership, while the CFDI is the tax receipt for services such as notary fees or real estate commission.

Why should I keep the CFDIs from my home purchase?

Because they serve to substantiate your acquisition cost and any improvements made, which can reduce the taxable gain and the ISR owed when you decide to sell the property in the future.

What should I do if I spot an error in a CFDI I just received?

You should immediately ask the issuer to cancel and reissue the receipt with the correct information, since fixing it after a certain period can become more complicated before the SAT.