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Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación)

Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación)

ACUERDO DE DISOLUCIÓN Y LIQUIDACIÓN

Conforme a los Artículos 229–247 de la Ley General de Sociedades Mercantiles

I. DATOS DE LA SOCIEDAD

Denominación Social: [Company Name]

Tipo de Sociedad: [Entity Type]

RFC: [Company RFC]

Folio Mercantil RPC: [Company RPC Folio]

Domicilio Social: [Company Domicilio]

Escritura Constitutiva: [Incorporation Date]

Capital Social: [Capital Social]

II. ACCIONISTAS / SOCIOS

[Shareholder 1 Name]

[Shareholder 2 Name]

III. RESOLUCIÓN DE DISOLUCIÓN (ARTÍCULO 229 LGSM)

Tipo de Asamblea: [Assembly Type]

Fecha de la Asamblea de Disolución: [Assembly Date]

Causa de Disolución (Art. 229 LGSM): [Dissolution Cause]

Fecha Efectiva de Disolución: [Dissolution Effective Date]

A partir de la Fecha Efectiva de Disolución, [Company Name] entra en período de liquidación conforme a los Artículos 237 a 247 de la Ley General de Sociedades Mercantiles. La Sociedad conserva su personalidad jurídica exclusivamente para los fines del proceso de liquidación y no podrá realizar nuevas operaciones comerciales.

IV. NOMBRAMIENTO DEL LIQUIDADOR (ARTÍCULO 237 LGSM)

Por unanimidad, los socios/accionistas designan como Liquidador de [Company Name] a:

Nombre: [Liquidator Name]

RFC: [Liquidator RFC]

Calidad Profesional: [Liquidator Profession]

El Liquidador asume la representación legal de la Sociedad en sustitución del Consejo de Administración / Administrador Único, con las facultades establecidas en los Artículos 241 a 244 de la LGSM, incluyendo: cobrar créditos, pagar pasivos, vender bienes, presentar declaraciones de liquidación ante el SAT, comparecer ante el IMSS e INFONAVIT, y distribuir el remanente entre los socios/accionistas.

Plazo Estimado de Liquidación: [Liquidation Timeline]

V. PROCEDIMIENTO DE LIQUIDACIÓN Y ORDEN DE PRELACIÓN

El Liquidador procederá a liquidar los pasivos de la Sociedad en el siguiente orden de prelación:

[Creditor Priority Order]

Método de Distribución del Remanente: [Asset Distribution Method]

Obligación de Constancias de No Adeudo: [SAT Clearance Obligation]

El Liquidador presentará mensualmente la declaración provisional de ISR correspondiente al período de liquidación, conforme al Artículo 12 de la Ley del Impuesto sobre la Renta (LISR), y al concluir el proceso presentará la declaración final de liquidación. La distribución de activos a los socios/accionistas estará sujeta a las reglas de ISR aplicables a dividendos y ganancias de capital conforme a la LISR.

VI. CANCELACIÓN DE REGISTROS (ARTÍCULO 247 LGSM)

Al concluir la liquidación, el Liquidador llevará a cabo las siguientes cancelaciones y bajas:

[Registrations To Cancel Text]

La inscripción de la escritura de liquidación final en el Registro Público de Comercio (RPC) extinguirá formalmente la personalidad jurídica de [Company Name].

FIRMAS

En [Signing City], a [Signing Date].

ACCIONISTAS / SOCIOS DE [Company Name]:

[Shareholder 1 Name]

Firma: _________________________ Fecha: _________________________

[Shareholder 2 Name]

Firma: _________________________ Fecha: _________________________

LIQUIDADOR DESIGNADO:

[Liquidator Name]

Firma de Aceptación del Cargo de Liquidador: _________________________

El Liquidador declara aceptar el cargo y obligarse a desempeñarlo con la diligencia de un buen comerciante, conforme a los Artículos 241 a 244 de la Ley General de Sociedades Mercantiles.

Accionistas / Socios (Shareholders / Partners)

________________

Signature

Liquidador / Liquidator

________________

Signature

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What Is a Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación)?

A Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación) is the written legal instrument by which the shareholders or partners of a Mexican commercial company — including a Sociedad Anónima (S.A.), Sociedad Anónima de Capital Variable (S.A. de C.V.), or Sociedad de Responsabilidad Limitada de Capital Variable (S. de R.L. de C.V.) — resolve to wind up the company's activities, settle all outstanding obligations, and distribute the remaining assets among the shareholders or partners in proportion to their capital participation, in accordance with the Ley General de Sociedades Mercantiles (LGSM) Articles 229 through 247.

The LGSM establishes a two-stage process for ending a Mexican commercial company: dissolution (disolución) followed by liquidation (liquidación). Dissolution under LGSM Article 229 is the legal event that ends the company's ability to conduct new business activities — after dissolution, the company exists solely for the purpose of winding up its affairs. LGSM Article 229 establishes the causes of voluntary dissolution (disolución voluntaria): expiration of the agreed corporate term (vencimiento del plazo); impossibility of fulfilling the corporate purpose (imposibilidad de realizar el objeto social); unanimous agreement of the shareholders (acuerdo unánime de los socios); reduction of the number of shareholders below the minimum required by law; and loss of more than two-thirds of the company's equity capital (pérdida de más de dos terceras partes del capital social) without remedy. The dissolution resolution must be adopted by an extraordinary shareholders' meeting (asamblea extraordinaria de accionistas) under LGSM Article 182 and inscribed in the Registro Público de Comercio (RPC) through a notarial deed.

Liquidation (liquidación) under LGSM Articles 237–247 is the process by which the dissolved company's liquidator (liquidador) — appointed by the shareholders in the dissolution resolution — collects outstanding receivables, pays all liabilities (pasivos), settles employee obligations under the Ley Federal del Trabajo (LFT), obtains tax clearance (constancia de no adeudo) from the Servicio de Administración Tributaria (SAT) and the Instituto Mexicano del Seguro Social (IMSS), and distributes the residual assets (remanente) to the shareholders or partners pro rata to their capital participation, after all debts and obligations have been paid.

The SAT plays a central role in Mexican company liquidation. Under the Código Fiscal de la Federación (CFF) Articles 26 and 27, the company must remain registered with the SAT throughout the liquidation period and submit monthly tax returns (declaraciones de liquidación). LISR Article 12 requires the liquidator to submit a tax return for each calendar year of the liquidation period, and a final tax return upon completion of liquidation. The SAT issues a constancia de no adeudo (tax clearance certificate) confirming that no federal tax obligations remain outstanding — this is required before the final liquidation can be completed and the company cancelled in the RPC.

For companies with employees, the liquidation process triggers the obligation to pay all accrued labour benefits under the Ley Federal del Trabajo (LFT) — including finiquito (employment settlement), severance pay (indemnización constitucional) of three months' salary under LFT Article 50, and seniority premium (prima de antigüedad) of 12 days per year of service under LFT Article 162. The IMSS must also be notified of the termination of employer registration, and all pending IMSS contributions (cuotas obrero-patronales) must be paid before the constancia de no adeudo from IMSS is obtained.

The Acuerdo de Disolución y Liquidación documents the shareholders' or partners' agreed framework for the liquidation process — including the appointment of the liquidador, the timeline for completing the liquidation, the order of priority for paying creditors, the agreed method for valuing and distributing non-cash assets, and the mechanism for resolving disputes between shareholders about the distribution of the remanente.

When Do You Need a Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación)?

A Dissolution and Liquidation Agreement Mexico is required whenever the shareholders or partners of a Mexican commercial company decide to voluntarily wind up the company — whether because the company has fulfilled its purpose, the joint venture term has expired, the shareholders cannot agree on the company's direction, or the business is no longer economically viable.

The Acuerdo de Disolución y Liquidación is needed when a joint venture (empresa conjunta) structured as a Mexican S.A. de C.V. or S. de R.L. de C.V. has completed its specific project purpose and the joint venture partners wish to wind up the vehicle in an orderly manner — distributing remaining cash, settling outstanding contracts, and terminating employer registrations with the IMSS and SAT.

The agreement is required when a company has suffered loss of more than two-thirds of its equity capital (pérdida de más de dos terceras partes del capital social) under LGSM Article 229 Fraction V — continuing to operate in this condition without calling an extraordinary shareholders' meeting (asamblea extraordinaria de accionistas) to address the situation exposes directors (administradores) to personal liability under LGSM Article 158.

A Dissolution and Liquidation Agreement is needed when a private equity fund exits its investment in a Mexican portfolio company through a dissolution and liquidation — returning capital to fund investors by distributing the company's cash and assets through the LGSM Articles 237–247 process rather than through a share sale.

The agreement is required in estate planning when the owner of a closely held Mexican S.A. de C.V. dies and the heirs decide not to continue the business — a formal dissolution and liquidation under LGSM arts. 229–247 is needed to distribute assets, obtain SAT clearance, and cancel the company's RFC registration with the Servicio de Administración Tributaria.

Under LGSM arts. 229–247 and Código de Comercio art. 75, informal dissolution of a Mexican company without following the statutory process — simply stopping operations, closing bank accounts, and abandoning RFC filings — exposes directors and shareholders to ongoing SAT tax liabilities, IMSS penalties, and personal liability for unresolved commercial obligations.

What to Include in Your Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación)

A valid Dissolution and Liquidation Agreement Mexico under the Ley General de Sociedades Mercantiles (LGSM) Articles 229–247 must address the following essential elements to achieve a legally complete winding-up of the company:

Dissolving Company Identification: Full name (razón social), RFC, Registro Público de Comercio folio (folio mercantil), and domicilio social of the company to be dissolved. The date of the extraordinary shareholders' meeting (asamblea extraordinaria de accionistas) or partners' meeting (asamblea de socios) that adopted the dissolution resolution by the required majority — unanimous for voluntary dissolution under LGSM Article 229 Fraction III, or the majority established in the estatutos sociales for other causes.

Shareholder or Partner Identification: Full legal names, RFCs, shareholding percentages, and number of shares or partes sociales held by each shareholder or partner as of the dissolution date — the basis for pro rata distribution of the remanente after liquidation.

Cause of Dissolution: Specification of the cause of dissolution under LGSM Article 229 — voluntary agreement of all shareholders (most common for planned wind-ups), expiration of corporate term, impossibility of fulfilling corporate purpose, or losses exceeding two-thirds of equity capital.

Appointment of Liquidador: Name, RFC, domicilio, and professional qualifications of the liquidador (liquidator) appointed by the shareholders — typically an accountant (contador público certificado), lawyer (Licenciado en Derecho), or one of the existing shareholders or directors. The liquidador's powers and duties under LGSM Articles 241–244, including authority to: collect receivables, pay debts, settle labour obligations, file tax returns (declaraciones de liquidación), represent the company before the SAT, IMSS, INFONAVIT, and courts, and distribute assets to shareholders.

Liquidation Timeline: Agreed timeline for completing the liquidation — typically 6 to 18 months for companies with active operations, employees, and significant assets or liabilities. LGSM Article 246 provides that upon completion of liquidation, the liquidador must present a final liquidation account (cuenta final de liquidación) to the shareholders for approval before making the final distribution.

Creditor Payment Order: Order of priority for paying outstanding liabilities — employee labour benefits (finiquito, indemnización, prima de antigüedad) under the LFT take priority over commercial creditors; IMSS, INFONAVIT, and SAT obligations are paid next; remaining commercial creditors are paid pro rata from available assets. Any surplus (remanente) after all liabilities are paid is distributed to shareholders or partners pro rata to their capital participation.

SAT and IMSS Clearance: Undertaking to obtain the SAT constancia de no adeudo fiscal (federal tax clearance) and the IMSS constancia de no adeudo de cuotas (IMSS contributions clearance) before making any final distribution to shareholders, as required by the Código Fiscal de la Federación (CFF) and LGSM Article 247.

RPC Cancellation: Obligation of the liquidador to file the final liquidation minutes (acta de liquidación final) before a Notario Público or Corredor Público and register the company's cancellation in the Registro Público de Comercio (RPC) and with the SAT, to formally extinguish the company's legal existence.

Asset Distribution Method: Agreed method for distributing non-cash assets — whether through in-kind distribution (distribución en especie) at appraised value, forced sale (venta forzada) through public auction or private sale, or transfer to a designated successor entity. Any differences in the agreed fair value of non-cash assets distributed to shareholders require agreement of all recipients or independent appraisal by a perito valuador.

Forms-legal.com provides this Dissolution and Liquidation Agreement Mexico template as a practical starting point. Company dissolution and liquidation in Mexico involves complex interactions between the LGSM, the Código Fiscal de la Federación (CFF), the Ley del Impuesto sobre la Renta (LISR), the Ley Federal del Trabajo (LFT), and IMSS/INFONAVIT regulations — the process should be managed by a Licenciado en Derecho with corporate law experience and a Contador Público Certificado registered with the SAT to confirm proper tax and social security clearance.

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@misc{formslegal-dissolution-liquidation-agreement-mexico,
  author       = {{Forms Legal}},
  title        = {Dissolution and Liquidation Agreement Mexico (Acuerdo de Disolución y Liquidación) (Mexico)},
  year         = {2026},
  howpublished = {\url{https://forms-legal.com/mexico/business/contracts/dissolution-liquidation-agreement-mexico}},
  note         = {Free legal document template}
}

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