Cesión de Derechos (Assignment of Rights)seh-SYOHN deh deh-REH-chohs
Cesión de derechos is the transfer of a party's contractual rights to another person. Under Federal Civil Code Article 2029, it occurs when a creditor transfers rights held against a debtor to a third party, changing the right holder without extinguishing the underlying right.
By Daniel Ortega · Last reviewed 8 November 2026
How it works
In Quintana Roo real estate, cesión de derechos most commonly appears in three scenarios. First, a pre-construction buyer assigns their purchase contract before delivery; the developer typically requires written consent and may charge an assignment fee ranging from 2 to 5 percent of the sale price or a flat fee. Second, a fideicomiso beneficiary assigns their beneficial rights to a new buyer on resale; under Fiscal Code Article 14, Section VI, this assignment is treated as an enajenación (sale) for ISR purposes, triggering capital gains tax. Third, an heir or co-owner assigns possessory or inheritance rights before formal title transfer. All real estate assignments in Mexico require formalization through escritura pública with a notario; the assignment contract must identify the cedente (assignor), cesionario (assignee) and the exact right being transferred. The buyer pays ISAI on the transaction value, typically 2 to 3 percent in Quintana Roo municipalities, plus notary fees. A no-debt certificate confirming zero predial arrears costs MXN 150 to 400. Developer consent for pre-construction assignments must be obtained before signing; failure to secure it can void the original contract.