In a real estate sale, the focus is typically on negotiation,signing the deed, and the transfer of ownership. However, there is one element that is often underestimated and can have significant consequences: the issuance of the CFDI (digital invoice).
Far from being a mere administrative formality, the CFDI is a tax obligation whose failure to comply can impact both the seller and the buyer, even after the transaction is completed.
A Recurring Mistake in Practice
The same pattern repeats in many real estate transactions:
- The deed is signed correctly.
- The property is transferred.
- The CFDI is issued late, is incomplete, or is simply not issued at all.
What seems like a minor detail can turn into a significant tax problem.
What are the risks of not issuing it?
The absence of a CFDI has different consequences depending on the parties’ positions:
For the seller:
- Exposure to SAT penalties for not recognized revenue.
- Risk of audits due to tax inconsistencies.
For the buyer:
- Loss of the ability to claim the purchase price as a deduction in future transactions.
- Limitations on tax deductibility.
For companies (especially developers):
- Inability to substantiate expenses before the tax authority.
- Risks regarding corporate and financial structures.
The consequence is not immediate, but it is inevitable when the transaction is reviewed.
Proper timing for issuance
Tax legislation is clear on this point:
The CFDI must be issued at the time payment is received and upon signing the deed of sale.
Additionally:
- In transactions with individuals, the notary may be involved in the issuance.
- In transactions with corporations, the obligation falls directly on the seller.
The timing of issuance is not flexible. And that detail is the one most frequently overlooked.
More than a requirement, a structural element of the transaction
The CFDI should not be treated as a final step in the closing process. It must be integrated from the very design of the transaction, particularly in:
- The payment structure.
- The closing timeline.
- Coordination with tax and notary advisors.
Incorporating it from the outset helps avoid contingencies that, in many cases, are not apparent until it is too late.
Legal and tax certainty in every transaction
A well-structured real estate transaction not only complies with legal requirements but also with tax obligations that ensure its validity over time.
At Roqueñí Abogados, we advise sellers, buyers, and developers to ensure that every transaction closes with full legal and tax certainty, integrating strategy from the very beginning of the process.
Because in real estate, the closing doesn’t end with the signing of the deed. It ends when the transaction is legally and fiscally defensible.