Fideicomiso or Mexican Company: Choosing a Property Holding Structure
The legal vehicle you choose to hold Mexican property shapes everything from annual tax exposure to inheritance flexibility. Three structures dominate — each with trade-offs that depend on your portfolio size and exit strategy. Location and residential use determine the structure; a company admitting foreign investors is not a shortcut for residential ownership in the restricted zone.
Location and use come before cost
Confirm the parcel’s location against the restricted zone and its intended use. A foreign buyer’s coastal home is not resolved simply by forming a company. SRE distinguishes residential trusts from the notice procedure for non-residential corporate acquisitions.
Compare written bank proposals, the permission’s scope and the notarial instrument’s terms. Ask the adviser to explain the acquired rights and procedures for sale, transfer or beneficiary changes; do not equate the Mexican trust with a structure from another country.
| Structure | When to examine it | What to confirm |
|---|---|---|
| Mexican bank trust | Residential property in the restricted zone for a foreign buyer; SRE permit. | Trustee bank, rights, beneficiaries and contractual charges. |
| Mexican company admitting foreign investors | Direct title in the restricted zone for non-residential purposes; Article 10 I and SRE notice. | Permitted use and requirements; not a residential shortcut. |
| Direct title held by a foreign person | Outside the restricted zone; applicable SRE undertaking and procedure. | Exact location, permission and notarial instrument. |
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