By: Sandra García de Zedan, Mario Estuardo Archila
Yesterday SAT publicly announced, by means of a training, that the form to present the initial projection and the final liquidation of a real estate, construction, lotification and urbanization project has been incorporated to the ISR affidavit form.
In them it is necessary to establish which of the two methods contained in articles 34 and 35 was chosen, the total square meters of the project, the projected and final costs and expenses, as the case may be, as well as the distribution of income from the sale of shares. It is important, therefore, to know the regulations in order to correctly fill out the electronic forms.
