The drop and Swap is about all we use here due to the confiscatory tax rates based on sale price.

Eventually, I realized that if I kept waiting until tax time to organize my books, I would never escape the stress (and extra CPA fees).

Also the hit rate per property is really low.

With a fideicomiso, the gross income is taxed through a withholding tax whereas, with the corporation, the rate, you can deduct expenses but the taxation rate is higher.

There was quite a bit of unused land and the zoning gave me some flexibility if I wanted to expand various aspects of the property.Also the self storage units were all below market rent and the seller was willing to finance at a decent rate with a 5 year balloon.

Depending on how it is done and what guarantees the government offers and requires of the released entities, interest rates could move slightly higher.

They will basically be break even though after refinancing at 75-80% LTV with the higher interest rates.

With that low interest rate, you will have paid down a lot of equity in the deal and should be able to finance with a bank.

I have other assets in Canada but I looking at bringing everything here when the exchange rate is better.

Check their occupancy, nightly rate and amenities.