Mexico: Real Estate

Global transparency rules and beneficial ownership registries have fundamentally transformed estate planning, shifting focus from selecting the right legal structure to ensuring comprehensive documentation and information coherence. Modern wealth preservation now demands ongoing governance to align legal form with practical reality across multiple jurisdictions, as fragmented records and outdated documentation create vulnerabilities in an increasingly data-driven regulatory environment.

A March 2026 decree amends Mexico's Anti-Money Laundering Law regulations, requiring trusts and legal vehicles conducting vulnerable activities to register with the Federal Taxpayers Registry and obtain e-signatures. These changes significantly impact real estate development structuring, as many projects utilize trusts to optimize tax management and allocate functions, assets, and risks across multiple legal vehicles.

Mexico has enacted a groundbreaking infrastructure law that introduces special purpose vehicles, securitization mechanisms, and flexible co-investment structures designed to attract sophisticated private and institutional capital at unprecedented scale.

Real Estate Comparative Guide for the jurisdiction of Mexico, check out our comparative guides section to compare across multiple countries

Hace casi tres décadas, la Suprema Corte de Justicia de la Nación (en adelante, SCJN) fijó la postura respecto de que la vía mercantil es improcedente...

Based on current economic conditions, particularly those stemming from the COVID-19 pandemic, inflation and the cost of living in Mexico has increased notably.