Regimen de Arrendamiento: Who Qualifies and What You Get
Learn how the Regimen de Arrendamiento allows individuals to legally rent real estate and issue the required electronic invoices.
This scheme is for individuals who earn money by renting out real estate property.
Who it's for
This scheme is designed specifically for individuals who receive income through the rental of real estate. This includes those who manage residential properties or commercial spaces and collect rent from tenants.
What you get
By enrolling in this regime, you obtain the necessary legal status to operate as a landlord within the tax system. This status allows you to issue the required CFDI (electronic invoices) for all rent payments you collect, ensuring your rental income is officially documented and recognized by the government.
What it costs you
While there is no direct fee to join the regime, it requires a commitment of time and digital tools. You are responsible for completing regular tax filings, specifically a monthly declaration and an annual tax filing. To complete these digital requirements, you must possess an e.firma, which is your official electronic signature used for conducting digital procedures with the tax authorities.
The catch to know
The most important detail to remember is that you must issue a CFDI 4.0 invoice for every single payment you receive from a tenant. Failing to issue an invoice for every transaction can lead to issues with your tax compliance.
How to apply
- Obtain your e.firma to ensure you can access digital tax tools.
- Access the official tax administration portal.
- Navigate to the registration section to sign up for the rental income regime.
- Set up your system to issue the required CFDI 4.0 invoices for each payment.