{"id":4471,"date":"2026-03-05T01:21:32","date_gmt":"2026-03-05T08:21:32","guid":{"rendered":"https:\/\/buenosdiasbcs.com\/?p=4471"},"modified":"2026-03-05T01:21:34","modified_gmt":"2026-03-05T08:21:34","slug":"scjn-avala-cobrar-impuesto-cuando-un-inmueble-se-compra-mas-de-10-por-debajo-de-su-valor","status":"publish","type":"post","link":"https:\/\/buenosdiasbcs.com\/?p=4471","title":{"rendered":"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\" id=\"h-el-fallo-confirma-que-el-beneficio-obtenido-al-adquirir-una-propiedad-muy-por-debajo-de-su-valuacion-puede-tratarse-como-ingreso-gravable\">El fallo confirma que el beneficio obtenido al adquirir una propiedad muy por debajo de su valuaci\u00f3n puede tratarse como ingreso gravable<\/h2>\n\n\n\n<p>La Suprema Corte de Justicia de la Naci\u00f3n (SCJN) aval\u00f3 el&nbsp;<strong>criterio fiscal<\/strong>&nbsp;que permite considerar como&nbsp;<a href=\"https:\/\/www.eleconomista.com.mx\/econohabitat\/advierten-fuga-masiva-vivienda-renta-cdmx-mundial-20260302-802246.html\">ingreso la diferencia entre el&nbsp;<strong>precio pagado por un inmueble<\/strong><\/a>&nbsp;y su valor real cuando la diferencia supera 10%, por lo que debe pagarse&nbsp;<strong>Impuesto sobre la Renta<\/strong>&nbsp;(ISR).<\/p>\n\n\n\n<p>En sesi\u00f3n del pleno, al resolver el amparo en revisi\u00f3n 384\/2025, los ministros determinaron que el Congreso de la Uni\u00f3n estableci\u00f3 de manera clara qu\u00e9 debe entenderse por ingreso en este tipo de operaciones, as\u00ed como la forma en que debe calcularse y la raz\u00f3n para fijar el umbral en dicho porcentaje.<\/p>\n\n\n\n<p>Para determinar el valor real del bien se toman como referencia aval\u00faos elaborados por personas corredoras p\u00fablicas o por instituciones autorizadas,<a href=\"https:\/\/www.eleconomista.com.mx\/econohabitat\/desigualdad-vivienda-bienestar-grandes-ciudades-enfrentan-barreras-estructurales-20260224-801322.html\">&nbsp;los cuales funcionan como herramientas t\u00e9cnicas para estimar el valor de&nbsp;<strong>mercado de los inmuebles<\/strong><\/a>.<\/p>\n\n\n\n<p>\u201cLa medida pretende evitar simulaciones en las escrituras y asegurar que quienes&nbsp;<strong>compran inmuebles<\/strong>&nbsp;aporten al gasto p\u00fablico de manera justa y transparente\u201d, inform\u00f3 la SCJN en un comunicado.<\/p>\n\n\n\n<p>El m\u00e1ximo tribunal tambi\u00e9n se\u00f1al\u00f3 que la regla se aplica de forma general, sin distinguir el&nbsp;<strong>tipo de inmueble<\/strong>&nbsp;ni la situaci\u00f3n personal de quien adquiere el bien, ya que \u201clo que se grava es el incremento objetivo en el patrimonio\u201d.<\/p>\n\n\n\n<p>Con este criterio,<a href=\"https:\/\/www.eleconomista.com.mx\/econohabitat\/adi-avala-resolucion-scjn-sobre-rentas-cdmx-advierte-riesgos-inversion-20260220-800781.html\">&nbsp;la Corte consider\u00f3 que el&nbsp;<strong>esquema fiscal<\/strong>&nbsp;no resulta arbitrario ni desproporcionado<\/a>, ya que el par\u00e1metro de 10% funciona como un margen razonable para identificar diferencias significativas entre el precio de la transacci\u00f3n y el&nbsp;<strong>valor real del inmueble<\/strong>.&nbsp;<\/p>\n\n\n\n<p>La decisi\u00f3n del pleno, a\u00f1adieron los ministros, contribuye a fortalecer la certeza jur\u00eddica en la determinaci\u00f3n de&nbsp;<strong>obligaciones fiscales<\/strong>&nbsp;relacionadas con operaciones inmobiliarias y a consolidar un sistema tributario m\u00e1s claro y equitativo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El fallo confirma que el beneficio obtenido al adquirir una propiedad muy por debajo de su valuaci\u00f3n puede tratarse como&#8230;<\/p>\n","protected":false},"author":2,"featured_media":4472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"class_list":["post-4471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-nacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.8 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor - Buenos D&iacute;as BCS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/buenosdiasbcs.com\/?p=4471\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor\" \/>\n<meta property=\"og:description\" content=\"El fallo confirma que el beneficio obtenido al adquirir una propiedad muy por debajo de su valuaci\u00f3n puede tratarse como...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/buenosdiasbcs.com\/?p=4471\" \/>\n<meta property=\"og:site_name\" content=\"Buenos D&iacute;as BCS\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-05T08:21:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-05T08:21:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/03\/66e84bde70b19.jpeg.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Edici\u00f3n Buenos D\u00edas\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Edici\u00f3n Buenos D\u00edas\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471\"},\"author\":{\"name\":\"Edici\u00f3n Buenos D\u00edas\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#\\\/schema\\\/person\\\/15aedc247eab7070ee5d76d6d069a821\"},\"headline\":\"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor\",\"datePublished\":\"2026-03-05T08:21:32+00:00\",\"dateModified\":\"2026-03-05T08:21:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471\"},\"wordCount\":356,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/66e84bde70b19.jpeg.webp\",\"articleSection\":[\"La Naci\u00f3n\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471\",\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471\",\"name\":\"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor - Buenos D&iacute;as BCS\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/66e84bde70b19.jpeg.webp\",\"datePublished\":\"2026-03-05T08:21:32+00:00\",\"dateModified\":\"2026-03-05T08:21:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#primaryimage\",\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/66e84bde70b19.jpeg.webp\",\"contentUrl\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/66e84bde70b19.jpeg.webp\",\"width\":1280,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?p=4471#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/buenosdiasbcs.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#website\",\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/\",\"name\":\"Buenos D\u00edas BCS\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#organization\",\"name\":\"Buenos D\u00edas BCS\",\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/logo-buenos-dias-40-01.png\",\"contentUrl\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/logo-buenos-dias-40-01.png\",\"width\":277,\"height\":40,\"caption\":\"Buenos D\u00edas BCS\"},\"image\":{\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/#\\\/schema\\\/person\\\/15aedc247eab7070ee5d76d6d069a821\",\"name\":\"Edici\u00f3n Buenos D\u00edas\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/cropped-sol-96x96.png\",\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/cropped-sol-96x96.png\",\"contentUrl\":\"https:\\\/\\\/buenosdiasbcs.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/cropped-sol-96x96.png\",\"caption\":\"Edici\u00f3n Buenos D\u00edas\"},\"url\":\"https:\\\/\\\/buenosdiasbcs.com\\\/?author=2\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor - Buenos D&iacute;as BCS","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/buenosdiasbcs.com\/?p=4471","og_locale":"es_ES","og_type":"article","og_title":"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor","og_description":"El fallo confirma que el beneficio obtenido al adquirir una propiedad muy por debajo de su valuaci\u00f3n puede tratarse como...","og_url":"https:\/\/buenosdiasbcs.com\/?p=4471","og_site_name":"Buenos D&iacute;as BCS","article_published_time":"2026-03-05T08:21:32+00:00","article_modified_time":"2026-03-05T08:21:34+00:00","og_image":[{"width":1280,"height":720,"url":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/03\/66e84bde70b19.jpeg.webp","type":"image\/webp"}],"author":"Edici\u00f3n Buenos D\u00edas","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Edici\u00f3n Buenos D\u00edas","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/buenosdiasbcs.com\/?p=4471#article","isPartOf":{"@id":"https:\/\/buenosdiasbcs.com\/?p=4471"},"author":{"name":"Edici\u00f3n Buenos D\u00edas","@id":"https:\/\/buenosdiasbcs.com\/#\/schema\/person\/15aedc247eab7070ee5d76d6d069a821"},"headline":"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor","datePublished":"2026-03-05T08:21:32+00:00","dateModified":"2026-03-05T08:21:34+00:00","mainEntityOfPage":{"@id":"https:\/\/buenosdiasbcs.com\/?p=4471"},"wordCount":356,"commentCount":0,"publisher":{"@id":"https:\/\/buenosdiasbcs.com\/#organization"},"image":{"@id":"https:\/\/buenosdiasbcs.com\/?p=4471#primaryimage"},"thumbnailUrl":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/03\/66e84bde70b19.jpeg.webp","articleSection":["La Naci\u00f3n"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/buenosdiasbcs.com\/?p=4471#respond"]}]},{"@type":"WebPage","@id":"https:\/\/buenosdiasbcs.com\/?p=4471","url":"https:\/\/buenosdiasbcs.com\/?p=4471","name":"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor - Buenos D&iacute;as BCS","isPartOf":{"@id":"https:\/\/buenosdiasbcs.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/buenosdiasbcs.com\/?p=4471#primaryimage"},"image":{"@id":"https:\/\/buenosdiasbcs.com\/?p=4471#primaryimage"},"thumbnailUrl":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/03\/66e84bde70b19.jpeg.webp","datePublished":"2026-03-05T08:21:32+00:00","dateModified":"2026-03-05T08:21:34+00:00","breadcrumb":{"@id":"https:\/\/buenosdiasbcs.com\/?p=4471#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/buenosdiasbcs.com\/?p=4471"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/buenosdiasbcs.com\/?p=4471#primaryimage","url":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/03\/66e84bde70b19.jpeg.webp","contentUrl":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/03\/66e84bde70b19.jpeg.webp","width":1280,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/buenosdiasbcs.com\/?p=4471#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/buenosdiasbcs.com\/"},{"@type":"ListItem","position":2,"name":"SCJN avala cobrar impuesto cuando un inmueble se compra m\u00e1s de 10% por debajo de su valor"}]},{"@type":"WebSite","@id":"https:\/\/buenosdiasbcs.com\/#website","url":"https:\/\/buenosdiasbcs.com\/","name":"Buenos D\u00edas BCS","description":"","publisher":{"@id":"https:\/\/buenosdiasbcs.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/buenosdiasbcs.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/buenosdiasbcs.com\/#organization","name":"Buenos D\u00edas BCS","url":"https:\/\/buenosdiasbcs.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/buenosdiasbcs.com\/#\/schema\/logo\/image\/","url":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/01\/logo-buenos-dias-40-01.png","contentUrl":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/01\/logo-buenos-dias-40-01.png","width":277,"height":40,"caption":"Buenos D\u00edas BCS"},"image":{"@id":"https:\/\/buenosdiasbcs.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/buenosdiasbcs.com\/#\/schema\/person\/15aedc247eab7070ee5d76d6d069a821","name":"Edici\u00f3n Buenos D\u00edas","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/01\/cropped-sol-96x96.png","url":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/01\/cropped-sol-96x96.png","contentUrl":"https:\/\/buenosdiasbcs.com\/wp-content\/uploads\/2026\/01\/cropped-sol-96x96.png","caption":"Edici\u00f3n Buenos D\u00edas"},"url":"https:\/\/buenosdiasbcs.com\/?author=2"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/posts\/4471","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4471"}],"version-history":[{"count":1,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/posts\/4471\/revisions"}],"predecessor-version":[{"id":4473,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/posts\/4471\/revisions\/4473"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=\/wp\/v2\/media\/4472"}],"wp:attachment":[{"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/buenosdiasbcs.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}