Doing Business México 2020 MEX | 页面 51

Doing Business 2020 Mexico Figure – Registering Property in Monterrey and comparator economies – Measure of Quality 20 18 16 14 12 10 8 6 4 2 0 17.5 17.6 16.5 16.3 16.0 14.0 12.0 Monterrey Brazil Chile Colombia United States Mexico City Latin America & Caribbean Details – Registering Property in Monterrey – Procedure, Time and Cost No. 1 2 3 Procedures Time to Complete Associated Costs The notary obtains the non-encumbrance certificate and gives the pre-preventive notice (aviso pre-preventivo) to the Public Registry (IRCNL) Agency : Public Registry (Instituto Registral y Catastral del Estado de Nuevo León, IRCNL) The non-encumbrance certificate contains information including the description of the property and information regarding any charges, liens, mortgages or other encumbrances. To complete the procedure the notary must present the non-encumbrance certificate form (original and copy) with the information included in the sale and purchase agreement. By presenting this form the Notary sends the mandatory pre-preventive notice on behalf of the parties as well. The pre-preventive notice serves a double purpose: (i) As a notification to the Public Registry of the intention to transfer a registered property; and (ii) as a suspension of registration of any transaction or encumbrance (such as mortgages) upon the corresponding property by any third party. This suspension lasts 45 days. The procedure is regulated by Article 2910 of the Civil Code of the State of Nuevo León, Art. 8 Section VII and Articles 59, 61 and 63 of the Regulatory Law of the Property and Commercial Public Registry of the State of Nuevo León. The cost is regulated by Art. 271 Sections X and XII of the Finance Law of the State of Nuevo León. 2 days Obtain the cadastral value of the property from the Cadaster (Dirección de Catastro - IRCNL) Agency : Cadaster (Dirección del Catastro - IRCNL) The property transfer tax is calculated based on the cadastral value obtained through this procedure. The notaries can complete this procedure online through the Cadaster’s online platform receiving the response immediately. The value obtained is merely informative. If the value is requested in person the following documents are required: a. Application form (original and copy) b. Receipt of payment of property tax “predial” (copy) c. ID of the owner d. Document identifying the applicant as the legal representative of the company (when requested on behalf of a company, copy) e. Public deed or sale agreement (copy) f. Receipt of payment of fees The procedure is regulated by Art. 34 of the Regulatory Law of the Cadaster Law. The cost is regulated by Art. 276, Section III-A of the Finance Law of the State of Nuevo León. Less than one day, MXN 337.96; (4 daily UMA online of MXN 84.49.) The notary prepares and executes the public deed, and collects and pays the property transfer (ISAI) tax at the municipality Agency : Notary Currently there is not an official fee schedule for notary fees in Monterrey. Notaries would normally charge 1% of the property value, but is negotiable between the parties and the Notary. To complete the payment of the property transfer tax the notary would go the municipality and present the following documents: a. Public deed b. Cadastral value (obtained in procedure 2) c. Receipt of payment of property tax “predial” d. Statement of payment The procedure is regulated by Art. 28 Bis fo the Finance Law for the Municipalities of the State of Nuevo León. The property transfer tax is based on the highest value between the sale price or the cadastral value. With the entry into force in July 2013 of the Federal Law for the Prevention and Identification of Operations with Illicit Resources (Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita) the notaries have to notify the Ministry of Finance (Secretaría de Hacienda y Crédito Público) if they provide services related with the transfer of a property above a certain amount. 14 days MXN 363,432.56; (3% of MXN 591.43; (MXN 253.47 for the non- encumbrance certificate (3 daily Unidades de Medida y Actualización or UMA) and MXN 337.96 for the pre-preventive notice (4 UMAs)) the property value for the property transfer tax + 1% of the property value for notary fees) Page 51