Fideicomiso permit in Mexico: 2026 SRE fees and timing

The fees, line by line

The amounts come from article 25 of the Federal Fees Law (Ley Federal de Derechos, LFD), which sets duties for procedures under section I of article 27 of the Constitution. The fees are updated every year; the tax authority’s Annex 4 for 2026 lists the amounts “con ajuste” (rounded), and they match the law’s figures.

Some pages still show older amounts for the same procedure. They do not match the 2026 law and should not be used for planning.

The fee in section III is charged for the examination of “cada solicitud” (each application), separately from the permit itself. Who bears the cost between buyer and seller is for the contract; the law only says that proof of payment goes with the application.

Deadlines

Article 14 of the Foreign Investment Law (Ley de Inversión Extranjera, LIE) sets the decision time:

• 5 business days if the application is filed before the central administrative unit of the SRE;
• 30 business days if it is filed at one of the SRE’s state delegations;
• tacit approval (“se entenderá aprobada”) when the period ends without a ruling.

The SRE weighs “el beneficio económico y social” of the operation for the Nation. Where approval is tacit, the notary must ask for the certificate provided by the Federal Administrative Procedure Law instead of the permit, and record it in the deed (Regulation art. 4).

One caution on timing. The SRE’s own page on this procedure, last updated on 2 October 2020, states that the 5-day legal period was suspended because of processing delays, and describes electronic filing through an online system with the bank’s signature certificate. The page is old and partly contradicts itself about the filing channel, so the current practice is not established here. Ask the bank or the SRE how long a filing is taking today.

Who files

Not the buyer. The Regulation (art. 9) says that the application is filed by the credit institution through its trust delegate (delegado fiduciario). It must state:

• name and nationality of the settlor, the trustee, the beneficiary and any second and substitute beneficiaries;
• the duration of the trust and the use of the property;
• description, location and area of the property, with an annex of measures and boundaries;
• the distance from the border or from the federal maritime-terrestrial zone.

Validity: 180 days

The Regulation (art. 11, last paragraphs) sets the validity of the permit at 180 calendar days from issue. The SRE may extend it once, by another 180 calendar days, if the permit holder asks in writing and justifies the intent to use it. Once the permit has been used, the bank must notify the SRE within 5 business days of formalising the trust in a public instrument.

The practical consequence is a calendar: the deed of trust has to be signed before the permit lapses, and any delay in the sale (waiting for a seller’s documents, for example) eats into the 180 days. After one extension there is no further one in the text read; a new application would mean a new fee.

Renewing the trust later

A different clock applies when the trust nears its end. The extension of the 50-year term must be requested through the bank within the ninety business days before the trust ends (Regulation art. 12). A late request carries the MX$10,615 fee in the table. See how the trust works.

Fees outside the SRE

None of the following is a federal amount, so none is given here: the bank’s set-up and annual fees, the notary’s fees, the recording fee in the state property registry and the local acquisition tax. The closing-costs calculator shows the local ones by municipality. No fee for registering a real-estate trust in the National Registry of Foreign Investment was found in the fee article read; see the RNIE explained.

Which professional to consult

The trust department of a bank files the request and drafts the contract. A notary (notary) formalises it and checks the permit. A real estate lawyer (real estate lawyer) can follow the calendar with you. Check any professional’s registration yourself.