Mexican Corporation (Sociedad) Ownership
A Mexican corporation (typically a Sociedad Anónima de Capital Variable, S.A. de C.V., or Sociedad de Responsabilidad Limitada, S. de R.L. de C.V.) holding title to restricted-zone property for commercial, industrial or tourism purposes under Foreign Investment Law Article 10.
By Daniel Ortega · Last reviewed 14 November 2026
How it works
A foreign buyer forms a Mexican corporation through a notary, and the corporation holds direct title to the property. Formation costs range from MXN 11,500 to 18,000 (Mercado Pago), including notary fees and registry fees of MXN 2,302 minimum (amount varies by state; Ventanilla Única). The corporation may hold commercial, industrial or tourism property in the restricted zone without a fideicomiso, but Foreign Investment Law Article 11 prohibits using this structure for personal residential property. The corporation files monthly or annual ISR at 30 percent on net profit, deducts property expenses, and requires annual accounting, tax returns and beneficial ownership reporting to SAT. An S.A. de C.V. issues transferable shares; an S. de R.L. de C.V. has non-transferable membership interests. This structure suits developers, multi-property investors and active rental businesses in Quintana Roo, not single-home vacation buyers.