{"id":41980,"date":"2020-03-01T12:36:49","date_gmt":"2020-03-01T17:36:49","guid":{"rendered":"https:\/\/l21.mx\/?p=41980"},"modified":"2020-03-11T12:37:51","modified_gmt":"2020-03-11T17:37:51","slug":"enajenacion-de-bienes-inmuebles","status":"publish","type":"post","link":"https:\/\/l21.mx\/?p=41980","title":{"rendered":"Enajenaci\u00f3n de bienes inmuebles"},"content":{"rendered":"\n

C<\/strong>ontinuando con las recomendaciones realizadas en mi anterior participaci\u00f3n, Estimado Lector, quisiera compartirles algunas consideraciones que estimo muy importantes que todos, o al menos la mayor\u00eda de los ciudadanos, debemos conocer, y como este es un ejercicio de comunicaci\u00f3n que nos permite llegar hasta ustedes es que me permito compartirles los siguientes puntos:\u00a0<\/p>\n\n\n\n

1.- Si usted ha tomado la decisi\u00f3n de comprar o vender alg\u00fan inmueble sobre el cual tenga ya construida una casa habitaci\u00f3n, en temas fiscales se generan dos tipos de pagos, uno por parte del vendedor derivado de la ganancia (o en pocos casos p\u00e9rdidas) denominado Impuesto Sobre la Renta por enajenaci\u00f3n de bienes, el cual se puede exentar su pago si se demuestra con la documentaci\u00f3n id\u00f3nea (recibo de luz, credencial de elector o estado de cuenta expedido por alguna de las instituciones crediticias que componen el sistema financiero mexicano, cuyos datos coincidan con el inmueble a enajenar) que el inmueble de que se trate es su casa habitaci\u00f3n, siempre y cuando no se haya enajenado otro bien haciendo uso de este derecho dentro de los tres a\u00f1os anteriores a la fecha en que se pretenda hacer la venta, y para el caso de la parte compradora le corresponde el pago de los honorarios y gastos de la notar\u00eda, el pago de los derechos estatales de registro y el pago del impuesto sobre adquisici\u00f3n de bienes inmuebles, y solo en casos extraordinarios se paga a la federaci\u00f3n el impuesto sobre la renta por adquisici\u00f3n, en aquellos casos que el comprador est\u00e9 adquiriendo el bien en un precio menor al monto del aval\u00fao comercial o valor catastral (como en el caso de las adjudicaciones de bienes por remate judicial). <\/p>\n\n\n\n

2.- Mucha gente que acude con nosotros a la consulta tiene la falsa creencia que al momento de querer enajenar un predio que proviene de un t\u00edtulo de propiedad o de la regularizaci\u00f3n de una parcela ejidal, ser\u00e1 libre de impuestos o derechos federales para el enajenante y que por lo tanto es exenta de todo tipo de impuestos, debido a que se trata de lo que se ha denominado como \u201cprimera enajenaci\u00f3n\u201d. Concepto retomado por algunos de la Ley Agraria, que nos indica en su Art\u00edculo 86 que la primera enajenaci\u00f3n que se realice de bienes regularizados de un ejido son exentos del pago de impuestos, pero esto aplica, \u00fanicamente, para aquellas personas que acreditan su calidad de ejidatario o avecindados de alg\u00fan n\u00facleo de poblaci\u00f3n ejidal, y esto en t\u00e9rminos del Art\u00edculo 16 de la Ley Agraria solo se puede acreditar de la siguiente manera: 1. Con el certificado de derechos agrarios expedido por autoridad competente; 2. Con el certificado parcelario o de derechos comunes, o 3. Con la sentencia o resoluci\u00f3n relativa del tribunal agrario. <\/p>\n","protected":false},"excerpt":{"rendered":"

Continuando con las recomendaciones realizadas en mi anterior participaci\u00f3n, Estimado Lector, quisiera compartirles algunas consideraciones que…<\/p>\n","protected":false},"author":95,"featured_media":40245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_lmt_disableupdate":"","_lmt_disable":"","_mbp_gutenberg_autopost":false,"footnotes":""},"categories":[672],"tags":[],"class_list":["post-41980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sonia-magaly"],"acf":[],"yoast_head":"\nEnajenaci\u00f3n de bienes inmuebles | Revista Latitud 21<\/title>\n<meta name=\"description\" content=\"L21, Emprendedores y Negocios en el Caribe Mexicano, es la revista l\u00edder entre el Sector Empresarial y Tur\u00edstico del Caribe Mexicano.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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