For sellers
Selling in Los Cabos, with the tax worked out first.
The notary calculates and withholds the seller's income tax at signing. We gather the evidence that sets that number — before the closing date, not on it — and keep you updated through your own login.
Capital gains
How your tax is determined.
Income tax (ISR) on the sale is calculated by the Notario Público and withheld from the price at signing. The outcome depends mainly on your tax residency and on how well your costs are documented. We model the scenarios with you before you commit to a closing date.
Mexican tax residents
Tax is levied on the gain: price less inflation-adjusted acquisition cost, documented improvements and certain selling costs. A primary-residence exemption may apply, subject to statutory limits and proof of residence at the property.
Non-residents
The general rule is a 25% withholding on the gross price with no deductions. Alternatively, with a legal representative in Mexico and the required filings, tax may be paid at 35% on the net gain. We run both before you decide.
Documentation is money
Deductions generally require valid invoices (CFDI) for construction and improvements. Missing invoices mean a higher tax base. Send us what you have early and we will tell you what counts.
The figures above are the general statutory framework. Your treatment depends on your facts; we confirm it with the notary and, where needed, your tax adviser before signing.
What we will ask you for
Your document checklist.
- Your title — the recorded deed, or the trust agreement and any assignments if you hold through a fideicomiso.
- Identification and tax ID for every seller, and marital status.
- Property tax (predial) — current receipts and a certificate of no debt.
- Water and utilities — no-debt letters for each account.
- HOA / condominium — a no-debt letter from the administration.
- Invoices (CFDI) for construction and improvements you want deducted.
- Trustee fees up to date, where the property is in a trust.
- Power of attorney if you will not sign in person.
Selling a trust property
Trust transfers, handled with the trustee.
If you hold through a fideicomiso, the sale is usually documented as an assignment of your beneficiary rights or a transfer into the buyer's new trust. Either way the trustee must receive instructions, fees and documents on its own timetable. We start that process the day the file opens so it does not set the closing date.
Your portal
What you will see when you log in.
Live status
Where the file stands, what is pending and who it is waiting on.
Your to-do list
Certificates, receipts and signatures we need from you, with secure uploads.
Tax estimate
The withholding scenarios we have modeled, updated as documents come in.
Closing statement
Price, withholdings, prorations and commissions, for your approval.
Disbursement
Confirmation from the escrow provider when your net proceeds are released.
Your vault
The signed deed, tax receipts and closing documents, kept after closing.
Next step
Under contract in Los Cabos?
Send us the parties, the property and the target closing date. We return a document checklist and timeline within one business day.
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Cierra Closing provides closing coordination services. It is not a Notario Público, a bank trustee or an escrow agent, and does not receive or hold client funds; deeds are executed before a Notario Público and funds are held by licensed third-party providers. Information on this site is general and is not tax or legal advice for any particular transaction.