Since September 2022, the Real Estate Acquisition Tax in Mexico City has been declared unconstitutional by means of a jurisprudence. More recently, an additional thesis was issued which regulates the effects of such unconstitutionality.

Since such unconstitutionality persists in the Tax Code of Mexico City for the fiscal year 2024, it is possible to file an indirect amparo for the reimbursement of the Real Estate Acquisition Tax.

The amparo must be filed at the time the amount to be paid for the aforementioned tax is delivered to the corresponding notary public.

Should you have any questions or require additional information regarding this communication, please contact info@rapa.mx.