Donación (Gift / Donation)doh-nah-see-OHN
Donación is a contract by which one person (the donor) transfers to another (the donee), gratuitously, part or all of present property, as defined in Federal Civil Code Article 2332.
By Daniel Ortega · Last reviewed 10 November 2026
How it works
<p>Federal Civil Code Article 2332 defines donación as a contract by which one person transfers to another, gratuitously, part or all of present property. When the property is real estate, the donation must be formalized in escritura pública before a notario and registered at the Registro Público de la Propiedad. The donation is perfected when the donee accepts it and communicates acceptance to the donor.</p><p>For foreign buyers and owners in Mexico, donations between spouses or from ascendants to descendants in direct line (e.g., parents to children) are exempt from ISR under Article 93 XXIII of the ISR Law, with no limit on value. Other gifts are exempt up to 3 times annual UMA (approximately MXN 128,383.92 in 2026, per INEGI); amounts above that threshold are subject to ISR. State and municipal acquisition taxes (ISAI or ISABI), notary fees, registry fees, and appraisal costs apply as with any property transfer. Donations can be pure, conditional, or remunerative and may be revoked for ingratitude or if the donor falls into need.</p>