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SAT warns of three types of non-compliance in real estate sales

Superintendent Marco Livio Díaz Reyes indicated that there are three recurring cases: Mortgages, Deed plus mortgage and Down payment plus mortgage. Photo: The Hour / SAT

The Supervision of Tax Administration (SAT) revealed a typology in which there were three types of deficiencies in the payment of Income Tax (ISR), in relation to capital gains in the sale of real estate. The taxes collected as part of the control of these activities amount to Q60 million from 2021 and so far in 2022.

Superintendent Marco Livio Díaz Reyes indicated that there are three cases that come to light again, these are identified: Mortgages, Deed plus mortgage and Down payment plus mortgage.


In the “Mortgage” it was noted that the deed shows that the transaction is for a certain amount, which has not been paid; however, a mortgage with a formal bank is in a public deed and that is part of the documents exchanged with the General Registry of Real Estate (RGP). In other words, this mortgage is for an amount greater than the transaction that appears in the public sale deed.

According to Díaz Reyes, this is a “normal situation” where the property costs Q100,000, but is mortgaged for Q500,000 as part of the sale. “Real estate is deeded at a lower value than the one registered in the mortgage deed,” he explained.


According to what the SAT mentioned, in this case “Deed Plus Mortgage”, as part of the basis that the transaction was divided, since the sale shows that the seller received an amount in cash for his satisfaction.

In addition, there is a mortgage with a formal bank in a public deed which, according to the analysis carried out, is part of the transaction as a whole.

«In the first case we had that the transaction is between the two of them and that the mortgage is in favor of selling the person; however, in this other case, what they regularly say is that it has already been found to full satisfaction”, detailed the professional.

To illustrate this second situation, he mentions a situation where the seller registers a sale for R1 million 050,000; however, on the same day the buyer registers a mortgage loan granted to a bank for C1 million 500 thousand on that real estate.

“As you can see, they do the transaction with a bank, but when someone verifies the transaction, the money went to the person who was selling the property; They are regularly mortgages with conditional letters of payment, so there is no trace of who the property was actually paid to,” explained Díaz Reyes.


In the “Down payment plus mortgage”, it was determined that there is an effective down payment or bank transaction in the deed of sale, as well as an amount pending payment; however, there is a mortgage with a formal bank in a public deed which, according to the analysis, completes the operation.

According to the owner of the entity, the above means that “they only want to record because the sale value is the down payment that they are actually paying for that transaction.”


Other findings detected in the typology are that sales transactions are “usually more carefully concealed” in high value areas such as zones 9, 10, 14, 15 and 16 or in departmental capitals where costs are higher , as well as sales of large land extensions that wish to continue registering with the original values.

In addition, the SAT ensures that they are monitoring the sale of high value properties in general. In those cases, the bank information of the seller, buyer and related companies is requested.


Among the results obtained with the audit methodology, the institute highlights:

YEAR 2021:

A total of 30 cases with fiscal interest, of which 13 were without results, five not located and zero in the process, with a collection of R3 million 550,000.


A total of 124 cases with fiscal interest, of which 14 without results, 10 not located and 56 in process, with a collection amount of R3 million 273,000.


Last year the voluntary payment of audited taxpayers, that is, without it being necessary to process them, was Q32 million 065,000, and this 2022 it will be Q21 million 826,000.

In total, including the cases through control and voluntary payments, the SAT has collected Q60 million in taxes from real estate sales cases, as reported.


The Mayor of Supervision, Óscar Hernández said that the typology presented next Tuesday comes, in part, from constant complaints they received from taxpayers about real estate projects in which “they are selling the idea” that how the property is delivered in 2024 or 2025. they can start making installments in the down payment, but those amounts are not recorded later.

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