Newsletters Notaría 210

Los préstamos de amigos (Newsletter Mayo, 2019)

Dr. Fernando García Sais

Notario 210

Mazatlán, Sinaloa

http://www.garciasais.com.mx

 

“Si lo que quieres es vivir cien años
No pruebes los licores del placer
Si eres alérgico a los desengaños
Olvídate de esa mujer
Compra una máscara antigás,
Mantente dentro de la ley
Si lo que quieres es vivir cien años
Haz músculos de cinco a seis”

Joaquín Sabina, Pastillas para no soñar

El incremento en la actividad relacionada con la construcción y desarrollo de inmuebles destinados principalmente a habitación y a comercio ha estado impulsada rampantemente por la participación de empresarios entusiastas que –con herramientas muchas veces un tanto embrionarias— han tratado de obtener una participación destacada en el mercado de bienes raíces y así consolidar a sus empresas.

El dinamismo impreso al mercado inmobiliario principalmente por jóvenes emprendedores es notorio. Si recorremos la ciudad desde Playa Sur hasta Cerritos y hacia la montaña, observaremos una ciudad muy diferente a la que teníamos en el año 2000.

La ciudad se ha transformado: las que antes eran colonias estrictamente habitacionales se han ido modificando para adaptarse a las necesidades de la población en una ciudad siempre cambiante, dinámica y sujeta a regulaciones de distintos ámbitos y niveles.

El círculo de participantes en el mercado inmobiliario involucra una constelación de actores: desde los inversionistas hasta los asesores especializados en construcción, venta, publicidad, temas fiscales y, en general, temas jurídicos. En este último aspecto es adonde a los notarios nos toca participar, dando inclusive asesorías en temas afines con el derecho que desbordan lo estrictamente inmobiliario: prevención fiscal y antilavado, sociedades mercantiles, contratos civiles y mercantiles de diversos tipos, derechos de los consumidores, regulación de la publicidad, prevención de competencia desleal, prevención de prácticas monopólicas, medios de defensa frente a la autoridad administrativa, y aspectos relacionados con la canalización de recursos para el desarrollo y financiación de los proyectos.

Y es precisamente en este tema en el que quiero en este momento dirigir mi comunicación. Tradicionalmente los empresarios recurren a la financiación de sus proyectos con base en préstamos que van recibiendo de una o varias personas, o de una pluralidad de inversionistas, que se mantienen ajenos a la vida corporativa de la empresa del desarrollador o constructor. Es decir, su función se constriñó a prestar dinero y a recibir un interés con independencia del éxito o fracaso del proyecto inmobiliario.

En principio dicha actividad de prestar y recibir un interés es totalmente lícita. Es más, el contrato de mutuo simple y mutuo con interés está reconocido en el Código Civil como uno de los contratos típicos y nominados. No obstante, lo cierto es que, la legislación federal restringe la actividad de préstamo y captación de recursos del público en general, y para hacer realidad la prohibición impone una pena de cárcel (privación de la libertad) y una pena pecuniaria (multa económica).

Aquí es donde entra lo delicado del tema. Lo que empezó como un proyecto creativo termina –por lo rudimentario de la asesoría recibida por los profesionistas que se tuvieron a su alcance— convirtiéndose en una infracción administrativa y en un delito federal que puede terminar con los sueños empresariales de muchos jóvenes que, por ignorancia de la ley, se convierten en delincuentes financieros.

Efectivamente el artículo 103 de la Ley de Instituciones de Crédito establece la prohibición de captar recursos mediante la celebración de contratos de préstamo o mutuo y el artículo 111 establece la pena privativa de la libertad de 7 a 15 años de prisión y la multa de 500 a 50,000 UMAS. Y es que por disposición del artículo 2º de la referida ley el servicio de banca y crédito es exclusivamente para las instituciones financieras. Se trata de un delito que se comete con independencia de la existencia de dolo. Basta realizar la actividad prohibida.

Durante las burbujas inmobiliarias es previsible anticiparse a la actualización de ciertos riesgos futuros. En la industria de la construcción es inevitable que con posterioridad a la entrega de los inmuebles pueda haber tensiones y de fricciones postcontractuales que terminen en tribunales o ante instancias alternativas de solución de conflictos. En estos casos la contabilidad de las empresas quedará abierta y la autoridad tendrá elementos para perseguir a quienes hayan cometido delitos financieros.

Una alternativa viable para el empresario es la creación de una sociedad mercantil, que puede ser anónima o una sociedad promotora de inversión (SAPI) para qué al inversionista se le incorpore como accionista y se le otorguen acciones sin derecho a voto pero con el derecho a cobrar un dividendo preferente.

Los notarios contribuimos para la seguridad jurídica y la paz social. Acude con el notario de tu confianza.

Newsletters Notaría 210

Actualiza tu fideicomiso/ Update your trust (Newsletter, Marzo 2019)

Actualiza tu fideicomiso/ Update your trust

Fernando García Sais

Abogado, Doctor en Derecho y Notario Público 210

Juris Doctor, Ph.D. & Notary Public

Daniel Rojo Osuna

Juris Magister / Maestro en Derecho

 www.garciasais.com.mx

Newsletter / March, 2019

Para el extranjero que desea invertir en Mazatlán en bienes y raíces, el Fideicomiso es el instrumento legal idóneo. A través de él se adquieren derechos de uso y aprovechamiento sobre las propiedades sin obtener derechos reales, esto por ser sujetos de la prohibición expresa establecida en el artículo 27 de la Constitución.

 

Es importante designar beneficiarios respecto del fideicomiso para el caso del fallecimiento de los titulares del mismo, esto podrá ser modificado cuantas veces deseen los fideicomisarios.

 

A la muerte del fideicomisario, el beneficiario deberá ser reconocido como titular de los derechos del fallecido, por lo que es importante tener a la mano el acta de defunción debidamente apostillada (USA) o legalizada (Canadá) para acreditar ante el fiduciario los derechos sobre el fideicomiso.

 

El extranjero que deseé adquirir un inmueble a otro extranjero (mediante una cesión de dichos derechos) podrá sujetarse al fideicomiso que anteriormente se constituyó por lo que se deberá observar el plazo restante en el permiso otorgado originalmente por el Gobierno de México (Secretaría de Relaciones Exteriores) y de ser necesario solicitar su prórroga hasta por 50 años.

 

 

Cuando se enajenan derechos fideicomisarios de un inmueble es importante revisase su calidad migratoria, ya que se vincula con su residencia fiscal y podrá en su momento utilizar la exención en el pago del Impuesto Sobre la Renta por ganancias.

 

En todo caso, las cesiones de derechos fideicomisarios que se realicen gratuitamente entre familiares en línea recta ascendente o descendente (ej. padre a hijos o hijos a padres) estarán libres del pago del impuesto sobre la renta, siempre y cuando se acredite el parentesco con el acta de nacimiento apostillada o legalizada (según sea el caso) traducida por perito traductor autorizado por el Supremo Tribunal.

 

Acudir con un asesor jurídico profesional, bilingüe y debidamente capacitado, que atienda y cuide sus intereses, será garantía de seguridad y bienestar.

 

En la notaría 210 contamos con los mejores expertos en el tema y con la mayor práctica en Mazatlán.

 

 

 

 

 

 

For any foreigner wanting to invest in real estate in Mazatlán, entering into a trust is the only legal alternative. Through the trust you will acquire rights of use and exploitation of properties, without receiving real rights, this because the prohibition established in the article 27 of the Constitution.

 

 

It is important to designate a substitute beneficiary with respect to the trust in case of death of the primary beneficiaries. This may be amended as many times as you wish and is a very simple process in a notary.

 

 

When the primary beneficiary(s) die, the substitute beneficiary must be recognized on the trust, so it will be important to have the death certificate apostille (USA) or legalized (Canada) for recognition purposes before the trustee, and provide it to the notary in Mazatlán.

 

The foreigner, who wants to buy a property to another foreigner (by celebrating a transfer of rights), may continue with the trust term that was established previously in the permission granted originally by the Ministry of Foreign Affairs, and if necessary, request the extension to the duration of such period up to 50 years.

 

When a transfer of rights takes place, it is important to review the immigration status of the seller, depending on this he/she might be considered according to the applicable laws as tax resident in Mexico. If you are temporary or permanent resident, you might qualify for capital gains tax exemption.

 

In all cases, transfer of rights made between relatives in ascending or descending line (ex. parents to sons or sons to parents) will be exempt of the payment of any capital gain tax, while proving the affiliation with the birth certificate apostilled or legalized (as applicable) and translated into Spanish by a certified translator authorized by the Supreme Tribunal in Sinaloa.

 

Seeking assistance by a professional attorney, bilingual, and properly trained legal counsel who take care of your interests, will be a guarantee of legal certainty and well-being

 

At Notary 210 we have the best experts in the field and with the greatest practice in Mazatlan.

 

 

 

 

 

Newsletters Notaría 210, Uncategorized

Newsletter Enero 2019

Condominios civilizados / Civilized condominiums

Fernando García Sais Abogado, Doctor en Derecho y Notario Público 210 Juris Doctor, Ph.D. & Notary Public

http://www.garciasais.com.mx

Utilizar los bienes que forman parte de las áreas comunes de un inmueble afecto al régimen de condominio, es un derecho inherente a la calidad de dueño (condómino). Sin embargo, como sucede en todas las relaciones y situaciones jurídicas, hay consideraciones, excepciones y regulaciones que ordenan, en beneficio colectivo, ese derecho.

La Ley del Régimen de Propiedad en Condominio define qué porciones del inmueble son de propiedad común y así quedan comprendidos el “terreno, sótanos, pórticos, puertas de entrada, vestíbulos, galerías, corredores, escaleras, patios, jardines, senderos y calles interiores y espacios que se hayan señalado en los permisos de construcción como suficientes para estacionamiento de vehículos, siempre que sean de uso común”; “los locales dedicados a la administración, alojamiento del portero y los destinados a las instalaciones generales y servicios comunes; “las instalaciones, aparatos y demás objetos que sirvan al uso o disfrute común, tales como fosas, pozos, cisternas, tinacos, ascensores, montacargas, incineradores, estufas, hornos, bomba y motores”; “albañales, canales, conductos de distribución de agua, drenaje, calefacción, electricidad y gas; obras de seguridad y locales deportivos, de recreo, de ornato, de reunión social y otros semejantes, con excepción de los que sirvan exclusivamente a cada departamento, vivienda, casa o local; “los cimientos, estructuras, muros de carga y los techos de uso general; y “cualesquiera otras partes del inmueble, locales, obras, aparatos o instalaciones que se resuelva, por unanimidad de los condóminos, usar o disfrutar en común o que se establezcan con ese carácter en la escritura constitutiva o en el Reglamento del Condominio.”

La escritura pública en la que nació el régimen de condominio y el reglamento elaborado por el constituyente del mismo pueden contener regulaciones complementarias a lo que la ley dispone. No hace daño revisar, además, el Código Civil y leyes en materia urbana.

Using the assets that are part of the common areas of a property subject to the condominium regime, is an inherent right linked the quality of owner (condominium). However, as in all legal relationships and situations, there are considerations, exceptions and regulations that shape, for collective benefit, that right.

The Condominium Property Regime Law defines what portions of the property are common property and thus include the “land, basements, porches, entrance doors, halls, galleries, corridors, stairs, patios, gardens, paths and interior streets and spaces that have been indicated in the construction permits as sufficient for parking of vehicles, provided they are of common use “; “The premises dedicated to the administration, accommodation of the doorman and those destined to the general facilities and common services; “The installations, appliances and other objects that serve common use or enjoyment, such as pits, wells, cisterns, water tanks, elevators, hoists, incinerators, stoves, ovens, pumps and motors”; “Sewers, channels, water distribution pipes, drainage, heating, electricity and gas; security and sports facilities, recreation, decoration, social gathering and the like, with the exception of those that serve exclusively each department, home, house or premises; “The foundations, structures, load-bearing walls and ceilings of general use; and “any other parts of the property, premises, works, appliances or installations that are resolved, unanimously by the condominium owners, to use or enjoy in common or that are established with that character in the articles of incorporation or in the Condominium Regulations.”

The public deed in which the condominium regime was born and the regulations drawn up by the constituent thereof may contain regulations that are complementary to what the law provides. It does not hurt to review, in addition, the Civil Code and laws in urban

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Encontrarán, por ejemplo, la prohibición de vender o dar en arrendamiento porciones de un departamento (cuartos) o la imposición de una obligación solidaria del dueño respecto de las obligaciones contraídas por quien, por cualquier título, haga uso de la unidad privativa (invitados, arrendatarios, comodatarios, etc.).

La administración de los condominios recae en quien válidamente haya designado el constituyente o los condóminos en asamblea. Las decisiones del Administrador son obligatorias para todos. Por ello, es importante, que los condóminos se abstengan de llevar cabo acciones o tomar decisiones que impidan, obstaculicen o hagan menos eficaz las actividades del administrador, pues de lo contrario serían responsables de reparar el daño causado, sin perjuicio de las consecuencias que en otras materias pudiera haber (como por ejemplo, penal).

La buena y ordenada convivencia se logra si cada propietario de su unidad privativa (sea casa, departamento o local comercial), hace uso de dichos bienes comunes de manera civilizada; esto es, respetando su destino natural y sus reglas de uso, y siempre, teniendo presente que el resto de vecinos tiene iguales derechos. Llevar a cabo acciones indebidas y omisiones que produzcan los mismos efectos es contrario a la ley. El orden y tranquilidad es consecuencia del nivel de civismo imperante en la comunidad.

There you will find, for example, the prohibition to sell or lease portions of a department (rooms) or the imposition of a joint obligation of the owner with respect to the obligations contracted by whoever, for whatever reason, makes use of the privative unit (guests, tenants, tenants, etc.).

The administration of the condominiums rests with those who have validly designated the constituent or the condominium owners in the assembly. The decisions of the Administrator are obligatory for all. Therefore, it is important that condominium owners refrain from carrying out actions or taking decisions that prevent, hinder or render less efficient the activities of the administrator, otherwise they would be responsible for repairing the damage caused, without prejudice to the consequences that other subjects could be (for example, criminal).

The good and orderly coexistence is achieved if each owner of his private unit (be it a house, apartment or commercial place) makes use of said common goods in a civilized way; that is, respecting their natural destiny and their rules of use, and always, bearing in mind that the rest of the neighbors have equal rights. Carrying out undue actions and omissions that produce the same effects is contrary to the law. The order and tranquility is a consequence of the level of civism prevailing in the community.

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Conferencias, Uncategorized

Real Estate Talks 2018, Brujos y Aprendices, Mazatlán

En el link siguiente: Charlas de bienes raíces encontratrán la presentación que sirvió de guía a la presentación del pasado 21 de septiembre de 2018, llevada a cabo ante 40 corredores inmobiliarios de Mazatlán y 15 empresas del sector Inmobiliario.

Uncategorized

Real Estate Acquisition Tax

Real Estate Acquisition Tax
Fernando García Sais Ph.D.
Notary Public 210
Mazatlan, Mexico.
http://www.garciasais.com.mx

If you are a regular buyer of real estate, surely what you will find in the next lines are a set of truisms. The truth is that, according to official statistics, in Mexico most people buy a property only once in their life. Therefore, talking about this subject acquires significant relevance among us, potential buyers of all types of real estate, for commercial or residential purposes.

The Civil Code of Sinaloa establishes a very rare rule of scarce application: the expenses of registration and registration correspond to both parties equally, unless otherwise agreed (the exception becomes a general rule in practice). That is, in fact the parties agree that it is the buyer who disbursed everything or practically everything, except the taxes that are caused to the transferor (which may also be subject to agreement between the parties).

The source of the expenses may have as a source payment obligations that arise against the State (taxes, duties, tariffs); in front of individuals who have the nature of fees (appraiser, real estate agent, tax advisor), and notarial fees that have the nature of official rate.

Regarding the first item (against the State) the purchaser must pay the Tax on Acquisition of Real Estate (ISAI) at a rate of 2% on the taxable base, which is determined from the value that is greater among (i) the operation value and (ii) the one of any of the following bank or commercial appraisals made by experts authorized by the City or by an expert recognized by the National Banking Insurance Commission, or by an expert member of the Mexican Institute of Appraisal of Sinaloa , AC or by Public Broker or by the Cadastral Institute of the State of Sinaloa.

Additionally, the law stipulates that the municipal authority will charge 10% of the amount that resulted according to the preceding paragraph (on the payment slip it appears as “pro-sport”).

The law establishes some exceptions to this rate of 2%. This is the case of social housing acquisitions provided they do not exceed 6,500 UMAS *. In these cases, the taxable base of the tax is determined according to the commercial value that must be set by the Cadastral Institute.
*UMA: $80.60 pesos.

The law establishes some exceptions to this rate of 2%. This is the case of social housing acquisitions provided they do not exceed 6,500 UMAS *. In these cases, the taxable base of the tax is determined according to the commercial value that must be set by the Cadastral Institute.

If the house-room of social interest type is of new construction and its value does not exceed 5,500 UMAS, there is a benefit: the rate is 10% of the tax base. Where the value is from 5,501 to 9,500 UMAS, the tax will be calculated on 32% of the tax base.
In the case of property received due to death (inheritance or bequest) or donation, provided that the purchaser is a child, grandchild, great-grandchild (without limitation of degree and in both directions) or the surviving spouse, the same rate applies. 2% but with a cap of 25 UMAS.

All taxes must be paid within the term established by law. The ISAI must be paid within 30 calendar days following the occurrence of each of the following situations: (i) The adjudication of the assets of the estate as well as when hereditary rights are assigned or assets are sold by the estate; (ii) in the case of acquisitions made through a trust, when the cases of alienation or assignment of rights are made, under the terms of the Federal Fiscal Code; (iii) when the resolution is registered or registered by the judicial or administrative authority, in cases of positive prescription, or award by auction; (iv) in the case of contracts of sale with reservation of title or promise of sale, as well as in the cases of assignment of rights related to said contracts, when the respective contract is executed; and, (v) as a general rule of supplementary application if the case is not foreseen in the previous cases, the term of 30 days is counted from the date of celebration of the act that causes the tax.

Not paying the tax or doing it out of time generates consequences. Contributing to public spending, through compliance with tax obligations, materializes the constitutional principle that empowers citizens to demand quality public services from their authorities.

A good municipal administrator will use the actions of the law to collect the omitted taxes, being able to exercise an action to seize the property even when they have already been the object of another sale. That’s why the importance of obtaining “municipal fiscal solvency” before signing a promise or purchase agreement. To your misfortune, the expenses and fees for the municipal procedure will also be for you.
Public notaries are prohibited from definitively authorizing the deed if the ISAI has not been paid. The municipal authority, after much pressure from the Mazatlan notaries, is about to implement an electronic system so that, from the notaries, such payment is made. This will imply savings in resources and greater efficiency in transactions.

Notary 210 provides legal, real estate, tax and corporate advice. The holder has 18 years of solid experience in the best offices in Mexico City and in relevant positions in the SAT, Treasury, Profeco and Presidency of the Republic; In addition, he is a professor and author of academic books on Notarial Law, Consumer Protection and Commercial Bankruptcy.

Fernando García Sais, Ph.D. is National Coordinator of Notaries of the Graduate Bar Association of ITAM.

Uncategorized

First steps to living, working or buying real estate in Mexico – The Mazatlán Post

First steps to living, working or buying real estate in Mexico – The Mazatlán Post
— Read on www.google.com.mx/amp/s/themazatlanpost.com/2018/07/14/if-you-are-interested-in-living-in-mexico-opening-a-business-or-buying-property-the-first-thing-you-need-to-do-is-hire-a-notary-in-mexico/amp/

Uncategorized

Real Estate Mazatlán

If you are going to buy a property located within 50 km from the beach line, please be aware of the following:

1.- In Mexico there are not “title insurance” services.

2.- The “notario” (notary public) will perform a due diligence and draft all legal papers in order for you to enjoy your property.

A notary in México is a lawyer, but not all lawyers have the same credentials. 99% of them don’t have any further studies like masters or PhD’s.

Look for the best notario to protect your investment.

3.- Don’t trust the notario because your real estate agent (that you don’t also know his/her backgrounds).

Most notarios don’t speak English and some of them have not specialized on the complex world of trusts for foreigners to acquire a property.

4.- The buyer will pay for the property and all expenses, taxes and fees, since that’s a general costume in Mazatlan.

Estimate a 7% of the transaction price for all those other charges. A little difference on your benefit or otherwise could apply.

5.- If your future home is located in a Condominium, your notary will also review if it is properly designed, considering basic rights for peaceful enjoyment and for the healthy relationships between co-owners.

6.- Please have a translator of your own trust at your side and make sure your notary is bilingual.

If not, walk away!

7.- Don’t forget to appoint substitute beneficiaries in case you suffer a serious decease or death occurs. You can modify this any time.

8.- If you want to sell the property get your notario to advice on capital gains and on LEGAL exemptions you may be entitled of.

Again, tax issues are not understood by all notarios at the same level. Don’t put your self on legal risks, authority won’t hesitate to use all power to collect any due taxes and to punish any ilegal strategy to avoid them.

If you should have any questions, I notario and Ph.D Fernando García Sais, will gladly assist you.

My office is comfortable and well located on the golden zone. My team is highly professional and bilingual also.

Welcome to Mazatlan!

Fernando

http://www.garciasais.com.mx

Uncategorized

FIDEICOMISO (real estate, mazatlan, notario) TRUST

LOGO GSFIDEICOMISO (real estate, mazatlan, notario) TRUST

A trust it´s an agreement entered into by and between seller and buyer, by which the seller (trustor or settlor) transfers the ownership of a real estate to a bank institution authorize by federal government (trustee) on the benefit of the buyer (beneficiary).

That’s how the buyer becomes an owner (trust ownership) of a real estate in the so called “restricted zone” (costs and boarders).

Restricted zone: properties (land) located within a strip of 100 kilometers (64 miles) along the country’s borders and fifty kilometers (32 miles) on the coastline (restricted zone).

It is important to mention that the beneficiary could be a foreign individual or foreign corporation or Mexican corporation that on its bylaws has a “Foreigner Admission Clause”. Also, please note that the beneficiary will appoint substitutes in case of death and the transfer process is simple.

The natural term for a trust is up to 50 years and it can be easily renewed upon request of the Beneficiary within 90 days prior to the expiration date.

Don´t hesitate to ask fernando@garciasais.com.mx

http://www.garciasais.com.mx