Tax Collateral Appraisal – SAT Tax Credit Guarantee

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The economic-financial situation that our country is going through has caused situations of temporary transition and economic, political and social changes, which has led to an increase in non-compliance with tax obligations for both individuals and legal entities.

He Tax Administration System (SAT) a body in charge of the determination, liquidation and collection of taxes, contributions and their accessories, monitors the correct compliance with fiscal obligations, creating programs that make it easier for taxpayers to regularize their obligations through requests for suspension of the administrative enforcement procedures required by this body and thus allow guaranteeing compliance with Guarantees of Fiscal Interest with pledges and mortgages, once the taxpayer has lodged in due time and form the appeal for revocation of the resolution procedure.

The Fiscal Interest Guarantees are offered in compliance with the Article No. 4 of the Regulations of the Federal Tax Code, through appraisals with evidentiary force which can be issued by:

credit institution

Public Brokers or people who have a professional certificate of Appraisers issued by the Secretariat of Public Education and in this way present the appraisal before the Tax Administration System (SAT) to wait for a resolution to the petition.

Fiscal Code of the Federation, mentions that the individuals and legal entities are required to pay their contributions in accordance with the established tax laws that are in the legal or factual situation provided for by it, for the provision of services.

know the Chapter II of notifications and guarantee of the fiscal interest of the Federal Tax Code Art. 134 to 144 and its different sections, as well as the Regulations of the Fiscal Code of the Federation Chapter IV Of the Administrative Execution Procedure Section First Of the Guarantee of Fiscal Interest and how to grant it.

The tax guarantee appraisal is used to determine how much property tax will be charged in the year before a notary. The location of the property, the square meters of construction and land are taken into account.

This tax guarantee appraisal serves to indicate to the local treasury how much the property is worth before cadastre and thus know how much property will be charged. It is used to put real estate as a guarantee for a debt or loan before a banking or financial institution.

What is the Fiscal guarantee?

When a tax audit and it is found that the company has breached tax payments on specific points and there has been a "bad" practice when issuing its tax returns, then the usual procedure is to issue a fine with surcharges or formally known as "Fiscal credit".

Some of the Frequently Asked Questions are:

Can any type of movable and immovable property or Industrial Units be guaranteed with a tax guarantee appraisal?

In case it is not done by the procedure of bail payment and be done by granting of a pledge or mortgage, then the answer would be yes, any movable and immovable property can be subject to tax guarantee.

When the situation before the Treasury is transferred to a breach on the dates and conditions established, a administrative embargo Therefore, the 3 ways to guarantee tax interest are the following:

  • Money deposit or letter of credit
  • Bond before authorized institution
  • Granting of Pledge or Mortgage
  • Administrative embargo

What assets cannot be granted as Guarantee of Fiscal Interest?

As mentioned in the fiscal code of the federation, the assets that are in tax domain or within the company's debt/liabilities, also known as creditors.

Those belonging to persons of another nationality may only be admitted when their instance in the country is legal.

Valuation methodology for fiscal guarantee

The Valuation Approaches Used in the Valuation of Real Property  for the purpose of guarantee of fiscal interest are:

  • Cost approach (Physical or Direct)
  • Comparative market approach (Comparative sales and/or market offers)
  • Income approach (income capitalization, profitability)

and for the movable property when applicable are:

  • Cost approach (Physical or Direct)
  • Comparative market approach (comparative sales and/or market offers)

Stages of the Fiscal Guarantee assumed by a third party:


I.- It will be carried out at the request of the taxpayer, who must accompany the documents indicated in the corresponding official form.



What does the appraisal include?

real estate valueDetermination of real estate value

photographic reportPhotographic report

real estate planArchitectural plan

They may vary depending on the type of appraisal.

Quote here the Tax Guarantee Appraisal

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Contact us HERE so that your appraisal has official validity, is issued and carried out by certified and certified appraisers, if you are looking for total discretion and security of your data as well as quality. Anepsa is your best option.

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