Business Equipment Sale Agreement Mexico (Compraventa de Equipo Empresarial)

A Business Equipment Sale Agreement Mexico (Compraventa de Equipo Empresarial) is a written commercial contract by which a seller (vendedor) transfers ownership of business machinery, vehicles, office equipment, or industrial assets to a buyer (comprador) in exchange for a price expressed in Mexican pesos (MXN), executed under Código de Comercio (CCom) Article 371 and Código Civil Federal (CCF) Article 2248. In Mexico, the sale of equipment between merchants (comerciantes) or for a commercial purpose is classified as a mercantile act (acto de comercio) under CCom Article 75, meaning the transaction is governed first by the Código de Comercio and supplementarily by the Código Civil Federal.

Código de Comercio Article 371 establishes that mercantile sales (compraventas mercantiles) are perfected by the mere agreement of the parties on the object (objeto) and the price (precio), even when the goods have not been delivered and payment has not been made. This principle of consensual perfection (perfección consensual) is fundamental — a verbal or written agreement on equipment and price creates a binding obligation under Mexican commercial law. However, a written Business Equipment Sale Agreement Mexico provides essential documentary evidence of the agreed specifications, delivery conditions, payment schedule, and warranties — critical for enforcement before the Juzgados de Distrito en Materia Mercantil or in arbitration proceedings before the Centro de Arbitraje de México (CAM).

The Código Civil Federal Article 2248 defines sale (compraventa) as the contract by which one party agrees to transfer ownership of a thing or right (objeto), and the other party agrees to pay a certain and determined price (precio cierto y determinado) in money or an equivalent sign. For business equipment, the document must clearly identify the asset — serial numbers (números de serie), model numbers (números de modelo), manufacturing year, physical condition (estado físico), and any existing liens or encumbrances (gravámenes) registered before the Registro Público de Comercio (RPC) or the Registro Público de la Propiedad (RPP).

Vehicle sales (compraventas de vehículos) involving equipment such as trucks, forklifts, or company cars require additional formalities under the Ley Federal de Caminos, Puentes y Autotransporte Federal (LCPAF) and the Reglamento de Tránsito — the buyer must register the vehicle transfer before the Registro Estatal Vehicular (REPUVE) within 30 calendar days of the sale. Industrial machinery sales may also trigger requirements under the Registro Nacional de Inversiones Extranjeras (RNIE) when the buyer or seller is a foreign-owned entity (empresa con capital extranjero).

For tax purposes, a Business Equipment Sale Agreement Mexico triggers value-added tax (IVA) at the rate of 16% under Ley del Impuesto al Valor Agregado (LIVA) Article 1 on the total sale price, unless the equipment qualifies for exemption or zero-rate treatment. The seller must issue a Comprobante Fiscal Digital por Internet (CFDI) — commonly called a factura electrónica — through the Servicio de Administración Tributaria (SAT) portal for every commercial equipment sale, as required by Código Fiscal de la Federación (CFF) Article 29. The CFDI must include the RFC of both buyer and seller, the description of the equipment, unit value, and applicable IVA. Failure to issue a CFDI exposes the seller to SAT administrative penalties under CFF Article 82.

Warranties in equipment sales are governed by the Ley Federal de Protección al Consumidor (LFPC) when the buyer is a consumer (consumidor final), and by the Código de Comercio and Código Civil Federal when both parties are merchants. For business-to-business equipment sales, the parties may contractually agree on warranty scope, duration, and remedies — modifying the statutory implied warranty (garantía implícita) of fitness for the intended purpose and freedom from hidden defects (vicios ocultos) under CCF Articles 2142 through 2162.

A Business Equipment Sale Agreement Mexico is required whenever a company or individual sells or purchases commercial machinery, industrial equipment, office technology, vehicles, or other business assets — and the parties need a legally binding document establishing title transfer, payment terms, warranties, and delivery obligations under Código de Comercio Article 371 and Código Civil Federal Article 2248.

The agreement is needed when a company sells used manufacturing equipment (maquinaria usada) to another business — specifying the exact assets being sold, their condition, any known defects (vicios conocidos), and the buyer's acknowledgment of current condition to limit the seller's post-sale liability for hidden defects under CCF Articles 2142–2162.

A written sale agreement is required when equipment is sold on instalment terms (pago en parcialidades) — the agreement must set out the payment schedule (calendario de pagos), the treatment of a deposit (anticipo or enganche), consequences of late payment, and whether ownership (dominio) passes at signing or upon full payment. Retention-of-title clauses (cláusulas de reserva de dominio) are enforceable in Mexico under CCom Article 380 and must be expressly agreed in writing.

The document is needed when equipment is sold subject to a leaseback arrangement (arrendamiento posterior) — where the seller retains use of the equipment under a lease after transferring ownership. The sale component must be documented separately from the lease to avoid reclassification by the SAT as a financing arrangement (arrendamiento financiero) subject to different tax treatment under Ley del Impuesto sobre la Renta (LISR).

An equipment sale agreement is also required when the assets being sold are subject to an existing pledge (prenda) or mortgage (hipoteca) registered before the Registro Público de Comercio — the seller must disclose all encumbrances, and the agreement must specify whether the sale is subject to or free of those encumbrances (libre de gravámenes).

Under CCom art. 371 and CCF art. 2248, any transfer of business equipment worth more than $500,000 MXN should be documented in a written agreement with CFDI issuance to establish a clear paper trail for SAT audits, civil litigation evidence, and corporate accounting records. For businesses undergoing restructuring under the Ley General de Sociedades Mercantiles, equipment sale agreements may form part of a larger asset transfer package requiring approval by the Asamblea de Accionistas or equivalent governing body, and coordination with the Notario Público handling the corporate transaction. The Registro Único de Garantías Mobiliarias (RUG) at reca.gob.mx should be queried before any equipment purchase to verify the absence of registered security interests that could defeat the buyer's title.

A valid Business Equipment Sale Agreement Mexico under Código de Comercio Article 371 and Código Civil Federal Article 2248 must contain the following elements to be enforceable before the Juzgados de Distrito en Materia Mercantil and to satisfy SAT documentation requirements:

Identification of Parties: Full legal name, RFC, Registro Público de Comercio reference, and domicilio fiscal of both seller (vendedor) and buyer (comprador). When either party is a legal entity (persona moral), the agreement must identify the legal representative (representante legal) and the notarial instrument (escritura pública ante Notario Público) or corporate resolution (acta de asamblea) granting authority to execute the sale.

Description of Equipment: A precise itemised description of each piece of equipment — brand (marca), model (modelo), serial number (número de serie), manufacturing year (año de fabricación), current physical condition (condición actual), and any accessories or components included in the sale. Photographs (fotografías) and technical specifications (especificaciones técnicas) should be attached as Anexo A. For vehicles, the vehicle identification number (VIN or número de identificación vehicular) and current vehicle registration (tarjeta de circulación) details must be included.

Purchase Price and Payment Terms: The agreed sale price in Mexican pesos (MXN) — stated in numbers and letters (en número y letra) as required for commercial documents in Mexico. The payment schedule specifying deposit amount (anticipo), instalment dates (fechas de pago), and method of payment (transferencia bancaria, cheque certificado, or efectivo up to the CFF cash limit of $2,000 MXN per transaction). IVA at 16% under LIVA Article 1 must be separately stated unless one of the statutory exemptions applies.

Title Transfer and Delivery: The moment of title transfer (transmisión de dominio) — whether at signing, upon full payment (in retention-of-title arrangements under CCom art. 380), or upon delivery (entrega). Delivery terms (condiciones de entrega) specify where, when, and in what condition equipment is to be handed over — address, date, and responsibility for transportation costs (flete) and insurance (seguro) during transit.

Warranty Provisions: Scope of seller's warranty — whether the seller warrants against hidden defects (vicios ocultos) for the period specified under CCF Articles 2142–2162 (six months from delivery for most movable property), or whether the sale is made 'as-is' (en el estado en que se encuentra) with buyer's express acknowledgment of condition. For equipment sold with a manufacturer's warranty (garantía de fábrica) still in force, the agreement should confirm warranty transferability to the buyer.

Encumbrances and Clear Title Declaration: Seller's representation and warranty (declaración de garantía) that the equipment is free and clear of all liens, pledges (prendas), encumbrances (gravámenes), and third-party claims — or disclosure of any existing charges. Reference to any search of the Registro Público de Comercio confirming no registered security interests.

Risk of Loss: Allocation of risk of loss (riesgo de pérdida) and damage to the equipment — under CCF Article 2017, risk passes to the buyer from the moment the contract is perfected for specific goods (species determinada), unless the parties contractually allocate risk differently.

Default and Remedies: Consequences of non-payment by the buyer or non-delivery by the seller — including the seller's right to retain or recover the equipment (retención or acción reivindicatoria) in retention-of-title arrangements, and the buyer's right to demand specific performance (cumplimiento forzoso) or rescission (resolución del contrato) under CCF Articles 1949 and 2311. Liquidated damages (pena convencional) under CCF Article 2117 for payment delays.

SAT Compliance: Obligation of the seller to issue the corresponding CFDI (factura electrónica) through the SAT portal within the legally required period, and buyer's obligation to provide their RFC and fiscal data for CFDI issuance.

Governing Law and Dispute Resolution: Applicable law (Código de Comercio, Código Civil Federal, and LIVA of the Estados Unidos Mexicanos) and the chosen forum — whether the Juzgados de Distrito en Materia Mercantil of the agreed jurisdiction, or arbitration before the Centro de Arbitraje de México (CAM) under the CAM arbitration rules.

Forms-legal.com provides this Business Equipment Sale Agreement Mexico template as a practical starting point. Sales of high-value equipment, assets subject to registered encumbrances, or transactions involving foreign parties should be reviewed by a Licenciado en Derecho specialised in derecho mercantil or notarial practice before execution. Related documents include the Compraventa de Inventario al Mayoreo for bulk stock transfers and the Contrato de Servicios de Mantenimiento for post-sale equipment servicing arrangements.