Baja Property Insider · Selling · Stage Worksheet

Thinking about selling

Last reviewed September 2026 · bajapropertyinsider.com

No decision is made yet. This is the best moment to find out what a sale would actually net you, and whether anything in your paperwork would slow it down.

What usually happens next

1. 01 — Pull your deed and confirm the recorded owner, size and description match reality.

   The escritura is what a buyer's review will be checked against. If the recorded owner is a relative who has died, or the registered construction is smaller than what stands, that is fixable — but it takes months, and it is far cheaper to fix before a buyer is waiting than during their review period.

2. 02 — Confirm property taxes and, if applicable, trust fees are current.

   Arrears follow the property, and buyers routinely ask for current receipts. Paying them up now is simple; discovering them mid-negotiation costs you credibility and usually a price concession. Request the statements from the municipality and the trustee bank.

3. 03 — Get a realistic picture of the seller's tax (ISR) on the gain, and any exemption you may qualify for.

   Mexico taxes the seller's gain, calculated by the notario at closing from your documented cost basis. Certain sellers qualify for exemptions or reductions depending on residency and use of the property — the rules are specific and change, so get the estimate from the notario or an accountant before you set a price, not after you accept an offer.

4. 04 — List the unpermitted or unregistered work, if any, that a buyer will eventually ask about.

   Additions without permits and construction never added to the registry are common and always surface — a buyer's notario compares the record with the property. Deciding now whether to regularise, disclose and price accordingly, or sell as-is in writing, keeps you in control of that conversation.

What to watch for

• Assuming a home-country capital gains exemption applies here. It does not.
• Improvements paid in cash with no invoices — they may not count against the taxable gain.
• A deed in a deceased relative's name. That must be resolved before any sale.

Papers and people

• Who is involved: Notario · Accountant · Bank / trustee
• Documents that show up: Escritura · Predial receipts · Trust statements · Improvement invoices (facturas)

Notes

Gerardo Sánchez Aramburu

Independent Attorney Partner

Some steps on this sheet are judgment calls, not paperwork. When one of them turns out to matter for your transaction, an independent Mexican attorney is the right next reader — someone answerable to you, not to the deal. Gerardo works directly with foreign buyers and owners in Baja California Sur, in private 30-minute consultations.

Book directly: bajapropertyinsider.com/legal-guidance

Sources and last reviewed

Last reviewed September 2026. Laws, rates, and municipal requirements change. Treat this page as a starting point and confirm anything you intend to rely on with your notario or an independent Mexican attorney.

• Ley del Notariado para el Estado de Baja California Sur — Defines what a notario must verify, certify, calculate, and file for a property transfer.
• Ley del Impuesto Sobre la Renta (SAT) — Seller-side income tax on a property sale, and the residency-based exemptions.
• Seller's guide to trusts, eSales International — Assignment of rights versus a new trust, and what the bank asks a seller for. (https://esalesinternational.com/2026/05/08/understanding-the-fideicomiso-a-sellers-guide-to-trusts/)
• Closing costs reference, ML Realtor — Acquisition tax (ISABI) rates and the deduction applied in BCS municipalities. (https://mlrealtor.com.mx/guides/closing-costs/)

A finished checklist is a well-prepared file, not a verified transaction. Baja Property Insider — bajapropertyinsider.com