Arrendador (Landlord)ah-ren-dah-DOR
<cite index="16-2">The arrendador is the party in a lease contract who grants temporary use or enjoyment of a property in exchange for rent, as defined in Article 2398 of the Federal Civil Code.</cite> Commonly called the landlord or lessor, the arrendador may be the owner or an authorized representative with legal power to lease the property.
By Daniel Ortega · Last reviewed 7 November 2026
How it works
<cite index="2-14,2-15">The arrendador may be an individual or a corporation with legal capacity to contract; typically the property owner, but also a third party authorized in writing or someone with legal authority such as an attorney-in-fact, executor or usufructuary.</cite> <cite index="11-10">Under Article 2412 of the Federal Civil Code, the arrendador must deliver the property in suitable condition, maintain it in good repair during the lease term making all necessary repairs, and guarantee peaceful enjoyment.</cite> For foreign owners renting property in Mexico, tax obligations apply from the first peso collected. <cite index="21-1,21-9">Non-resident foreign owners pay a flat 25 percent ISR (income tax) on gross rental income with no deductions allowed.</cite> <cite index="23-8">Temporary or permanent residents in Mexico who act as landlords have the same obligations as Mexican landlords: RFC registration, monthly provisional payments and annual declaration.</cite> <cite index="20-3,20-7">Property management companies routinely handle compliance on behalf of foreign landlords, charging 8 to 12 percent of rental income for full-service packages including legal and tax compliance as of 2025.</cite>