Accounting for Real Estate Agencies

Real estate commissions are professional fee income (honorarios). If you operate as an individual, you pay progressive ISR rates up to 35% on net income after deductions. If you operate through a company, the corporate rate is 30%. Monthly provisional payments reduce your annual balance. We calculate and pay these monthly so you avoid surcharges.

Yes. Real estate brokerage services are subject to 16% IVA. You must issue a CFDI that includes IVA, file a monthly IVA declaration, and remit the net IVA collected to SAT. Failure to do this exposes you to back taxes and penalties.

When you sell real estate you own, the notary withholds ISR on the gain at the time of closing. The rate depends on the sale price, acquisition cost, authorized deductions (improvements, notary fees), and years of ownership. We calculate your exposure before the sale and identify any applicable exemptions.

Yes. Expenses that are strictly indispensable for generating your commission income — advertising, photography, staging, MLS memberships, vehicle use, and home office — are deductible if backed by a valid CFDI. We track these monthly and apply them at declaration time.

The notary acts as a withholding agent and pays a portion of ISR directly to SAT on your behalf. This withholding is a credit against your annual income tax liability. We reconcile these credits with your annual declaration so you claim every peso withheld and avoid double-paying.