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Fiscal Appraisals

As part of the wide range of services offered by the Commercial Notary Public Office No. 31 of the State of Nuevo Leon, we have Official Expert Appraisers authorized by SAT, the Superior Court of Justice of the State of Nuevo Leon and the Commercial Notary Public 31, authorized on state and federal level to carry out diverse types of official appraisals such as in the case of:

Appraisal for Tax Guarantee.- It corresponds to the instrument requested to the Expert Appraiser or Commercial Notary Public with the purpose of being submitted and accompanied by the taxpayer or obligor before the tax authorities, SAT, IMSS, Treasury of the State of Nuevo Leon, etc. by which the commercial value of real estate or personal property intended to be granted in guarantee of tax credits is determined.

Appraisal for Related Parties.- It is the appraisal issued by the Expert Appraiser or Commercial Notary Public to determine that the price or compensation between related parties is adjusted to the one determined in similar or identical transactions, in independent transactions, between parties without related interests and under similar conditions.

Appraisal for Tax Strategy.- It is the appraisal issued by the Expert Appraiser or Commercial Notary Public in order to obtain tax benefits for the taxpayer, such as in the case of Appraisals of Brands or Appraisals of Improvements of real estates. These appraisals are generally carried out together with Tax Firms as part of a tax strategy for a certain taxpayer. It is worth mentioning that Tax Laws specifically authorize the Commercial Notary Public to issue this kind of Appraisals.

Referred Appraisal.- It is an appraisal required in the formal registry of real estates. With this instrument, we determine the value of the Real Estate on a date prior to the one in which the appraisal is carried out in order to determine the payment of Income Tax (ISR) and Tax on the Acquisition of Real Estate Property (ISAI). This appraisal is used with the Notary Public who formalizes the purchase of the real estate.



Colegio de Valuadores de Nuevo León, A.C.
Colegio de Corredores Públicos de la Plaza del Estado de Nuevo León, A.C.

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