Macroeconomic events can impact the fiscal value of assets, so owners and investors must consider this before the fiscal year-end. It is possible to avoid losses by securing the value of properties and assets subject to review by authorities; in this context, tax appraisals are a key tool. According to Diego Miguel Pérezcano, an appraiser from Tasvalúo, these factors can generate both positive and negative variations. Pérezcano emphasizes that the tax appraisal is a decisive expert opinion: if the value exceeds the agreed price by more than 10%, the difference can be considered taxable income. Appraisals allow for substantiating the fair value before the SAT (Tax Administration Service), especially in disposal operations or acts subject to review. The Fiscal Code establishes that they must be carried out by accredited experts and are valid for one year, so they must be kept up to date for tax purposes. For example, following an operation in Jalisco in February, a near 30% drop in hotel occupancy was recorded, more than 300 canceled flights, and impacts on around 50,000 travelers. In contrast, the 2026 World Cup will represent an economic boost. These elements influence perception and market value. "They can take you by surprise and cause losses at the time of the annual declaration if the asset's value is not properly substantiated," he warned. Among the relevant factors are natural disasters, investment in infrastructure for the 2026 FIFA World Cup, and episodes of insecurity. Mexico City will be the main beneficiary due to its connectivity and offering. This environment will influence prices, taxes, and tax audits. An economic impact of over 20 billion pesos and more than 5.5 million additional visitors is estimated, with an average expenditure of 1,165 dollars per person.
