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Estate Inventory Mexico (Inventario de Bienes Sucesorios)

Estate Inventory Mexico (Inventario de Bienes Sucesorios)

INVENTARIO DE BIENES SUCESORIOS

Código Civil Federal Artículos 1712–1724

I. DATOS DEL AUTOR DE LA HERENCIA (De Cujus)

Nombre Completo: [Decedent Name]

RFC: [Decedent RFC]

CURP: [Decedent CURP]

Fecha de Fallecimiento: [Date of Death]

Lugar de Fallecimiento: [Place of Death]

Último Domicilio: [Last Domicile]

Estado Civil y Régimen Matrimonial al Fallecimiento: [Marital Status at Death]

Tipo de Sucesión: [Succession Type]

II. DATOS DEL ALBACEA (CCF arts. 1682–1724)

Nombre del Albacea: [Albacea Name]

RFC del Albacea: [Albacea RFC]

Fundamento del Nombramiento: [Albacea Appointment Basis]

Expediente del Juicio Sucesorio / Escritura Notarial: [Succession Expedient]

El albacea ha sido debidamente citado para la formación del presente inventario conforme al artículo 1713 CCF. Los herederos y legatarios conocidos han sido notificados de la fecha de elaboración del inventario y tienen derecho a objetar cualquier item de conformidad con el artículo 1720 CCF.

III. BIENES INMUEBLES (CCF art. 750)

[Immovable Property]

NOTA: Los bienes inmuebles bajo régimen de sociedad conyugal sólo integran la masa hereditaria en el 50% correspondiente al causante. El 50% del cónyuge supérstite se excluye de la masa hereditaria (CCF art. 1281).

IV. BIENES MUEBLES Y ACTIVOS FINANCIEROS (CCF art. 752)

Vehículos:

[Vehicles]

Cuentas Bancarias (saldo a fecha de fallecimiento):

[Bank Accounts Estate]

Inversiones y Valores Bursátiles:

[Investments Estate]

Participación en Sociedades Mercantiles:

[Business Interests Estate]

Otros Bienes Muebles de Valor:

[Other Movable Assets]

NOTA: Los seguros de vida con beneficiarios designados y el saldo AFORE con beneficiarios substitutos NO forman parte de la masa hereditaria y se excluyen de este inventario (Ley sobre el Contrato de Seguro art. 196; LSAR art. 79).

V. DEUDAS Y CARGAS DE LA HERENCIA (CCF arts. 1283–1295)

[Estate Debts]

Las deudas listadas serán cubiertas con cargo al acervo hereditario antes de proceder a la distribución entre herederos y legatarios, en el orden de prelación establecido por el CCF y el Código Fiscal de la Federación para créditos fiscales.

VI. HEREDEROS Y LEGATARIOS

[Heirs List]

CERTIFICACIÓN DEL ALBACEA

El suscrito albacea, [Albacea Name], certifica bajo protesta de decir verdad que el presente inventario contiene una relación completa y verídica de todos los bienes, derechos y obligaciones que integran la masa hereditaria del causante [Decedent Name], a la fecha de fallecimiento [Date of Death].

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

ALBACEA:

[Albacea Name]

RFC: [Albacea RFC]

Firma: _________________________ Fecha: _________________________

NOTA LEGAL: Este inventario debe presentarse al juzgado familiar o notaría pública a cargo de la sucesión. Los avalúos periciales de bienes inmuebles y participaciones empresariales deben realizarse por peritos valuadores registrados. Los herederos tienen derecho a objetar el inventario conforme al artículo 1720 CCF.

Albacea (Executor)

________________

Signature

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What Is a Estate Inventory Mexico (Inventario de Bienes Sucesorios)?

An Estate Inventory Mexico (Inventario de Bienes Sucesorios) is the formal document prepared by the albacea (executor) or designated representative of a deceased person's estate, cataloguing all assets (bienes), rights (derechos), and obligations (deudas y cargas) that form the hereditary mass (masa hereditaria) for distribution to heirs (herederos) and legatees (legatarios) in a Mexican succession proceeding. The document is governed by Articles 1712 through 1724 of the Código Civil Federal (CCF), which impose specific obligations on the albacea regarding inventory preparation, timing, and the rights of heirs to participate in and challenge the inventory.

Under Article 1712 CCF, the albacea is obligated to form and present the inventory of the hereditary estate within the period established by the testamento (will) or, in the absence of such provision or in the case of intestate succession (sucesión legítima), within the period set by the competent court or Notario Público handling the sucesión. Article 1713 CCF requires that the inventory be formed with the citation (citación) of the heirs, legatees, and creditors who have made themselves known in the proceeding — their presence or legal opportunity to be present is a condition of the inventory's legal validity. Article 1720 CCF grants heirs the right to challenge (objetar) inventory items and to request judicial review of any disputed items, making the accuracy of the inventory critically important for resolving the estate without prolonged litigation.

The Inventario de Bienes Sucesorios serves multiple legal functions beyond the CCF succession framework. For SAT tax compliance, the inventory establishes the asset values used to calculate the ISAI (Impuesto sobre Adquisición de Inmuebles) on real estate transfers through inheritance — charged to heirs even though inheritances are ISR-exempt under Article 93 fracción XIX LISR. The inventory values also establish the cost basis (costo de adquisición) for future capital gains calculations when heirs eventually sell inherited assets, using Article 124 LISR provisions for inherited property basis adjustment. The INPC (Índice Nacional de Precios al Consumidor) inflation adjustment factors published by INEGI are applied to the inventory values to calculate the original cost basis for CGT purposes.

In the notarial succession process (sucesión notarial) available under state procedural codes when all heirs are adults, agree on distribution, and the estate includes no litigation, the Notario Público acts as both drafter of the inventory and legal adviser to all parties, preparing the escritura de protocolización del inventario y partición (deed of inventory ratification and partition) as a single document. The Colegio de Notarios of each state provides standardised inventory formats accepted by the Registro Público de la Propiedad for deed registration purposes.

For complex estates involving business interests, intellectual property, foreign assets, or contested claims, the inventory requires independent professional valuation (avalúo) by a perito valuador (certified appraiser) registered with the Instituto de Administración y Avalúos de Bienes Nacionales (INDAABIN) for government assets, or with private professional bodies such as the Sociedad Hipotecaria Federal (SHF) approved valuers for real estate, and the Colegio de Valuadores de México for other asset categories. The avalúo report accompanies the formal estate inventory as a supporting exhibit in both judicial and notarial succession proceedings.

When Do You Need a Estate Inventory Mexico (Inventario de Bienes Sucesorios)?

An Estate Inventory Mexico is required whenever a natural person dies leaving assets in Mexico that must pass to heirs through a succession proceeding, whether testate (testamentaria — with a will) or intestate (legítima — without a will). The obligation to prepare the inventory arises immediately upon the albacea's acceptance of their appointment.

The inventory is required in a juicio sucesorio testamentario (testate probate proceeding) before the Juzgado Familiar of the state court where the deceased was domiciled at death (fuero del domicilio del autor de la herencia under Article 156 CCF and the applicable state code of civil procedure). The court will set a deadline for the albacea to present the inventory, typically within 60 to 90 days of accepting the appointment, under penalty of removal from the albacea role under Article 1720 CCF.

The inventory is essential in a sucesión intestamentaria (intestate succession proceeding) when the deceased died without a will. In this case, the court first issues a declaratoria de herederos (heirs declaration) identifying the legal heirs under the CCF intestate succession order (spouse, descendants, ancestors, collateral relatives) — then the albacea prepares the inventory of all assets for equitable distribution.

The estate inventory is required in a sucesión notarial (notarial succession) processed before a Notario Público when available under state law — all Mexican states have now adopted notarial succession procedures for uncontested estates with adult, agreement-reached heirs. The Notario requires the complete inventory as the basis for drafting the escritura de adjudicación (deed of adjudication) transferring assets to each heir.

When the deceased was the sole owner or controlling shareholder of a Mexican company — an SA de CV, S de RL, or SAS — the estate inventory must document business interests so the heirs can elect a new administrator (administrador) or liquidate the entity under the Ley General de Sociedades Mercantiles, and so the SAT can verify the ISR and IMSS compliance status of the business before the estate is closed.

The inventory is also required when the heirs dispute (controvertir) the estate composition, claiming assets were transferred out of the estate before death to defraud creditors or disinherit certain heirs — in this case the inventory serves as the baseline document for an acción de inoficiosidad (undue diminution of estate) claim under Articles 1374–1378 CCF or a pauliana action (acción pauliana) to revoke fraudulent conveyances under Articles 2163–2180 CCF.

What to Include in Your Estate Inventory Mexico (Inventario de Bienes Sucesorios)

A legally valid Estate Inventory Mexico under CCF Articles 1712–1724 that satisfies succession court and notarial requirements must contain the following elements.

Decedent Identification: Full name, date and place of birth, date and place of death, RFC, CURP, last domicile, and marital status of the deceased (autor de la herencia or de cujus). If the deceased was married, the matrimonial property regime (sociedad conyugal or separación de bienes) and the name of the surviving spouse must be stated, as the surviving spouse's 50% share of community property is excluded from the hereditary mass under Article 1281 CCF.

Albacea (Executor) Information: Full name, RFC, CURP, address, and the legal basis of the albacea's appointment — whether designated in the testamento under Article 1682 CCF or appointed by the court or heirs under Articles 1682–1690 CCF — and whether the albacea is also an heir (albacea-heredero), which affects their duty of impartiality under Article 1701 CCF. Where multiple albaceas are appointed (albacea mancomunada), all must be identified.

Immovable Property (Bienes Inmuebles) with Legal Descriptions: For each real estate asset — urban properties (predios urbanos), rural properties (predios rústicos), ejidal land (if the deceased held derechos ejidales through the ejidal succession certificate — certificado de derechos ejidales under the Ley Agraria), and commercial premises — the full legal description matching the Registro Público de la Propiedad inscription, the escritura pública details, the folio real/folio mercantil registration number, the catastral value and commercial value with supporting avalúo, all registered encumbrances, and the property's predial tax compliance status (constancia de no adeudo predial municipal).

Movable Property of Value: Vehicles identified by NIV/VIN and Tarjeta de Circulación; jewellery, artwork, and collectibles with professional appraisal (avalúo pericial); furniture and household goods described by category; and any other tangible movable property with significant value above a threshold agreed by the heirs (commonly MXN 5,000 per item as a practical minimum for individual listing).

Financial Assets and Banking: Bank accounts with CLABE interbancaria, institution name, balance at date of death, and CNBV-supervised institution type; investment accounts at casas de bolsa with AMIB membership; government bonds (CETES, BONDES) held through CETES Directo; and AFORE retirement account balance (subcuenta de retiro, subcuenta de vivienda, ahorro voluntario) as confirmed by the CONSAR-supervised AFORE administrator.

Life Insurance and Beneficiary Designations: Any life insurance policies (seguros de vida) with CNSF-regulated insurers, including the policy number, insurer name, sum assured, and designated beneficiaries — noting that insurance proceeds pass directly to designated beneficiaries outside the estate and are NOT included in the hereditary mass under Article 196 Ley sobre el Contrato de Seguro.

Debts and Estate Charges: All outstanding debts of the deceased — mortgage loans (créditos hipotecarios), personal loans (créditos personales), IMSS and INFONAVIT liability if the deceased was an employer, ISR and other SAT tax debts, and any other judicially recognised obligations — which are charged against the estate before distribution to heirs under Articles 1283 and 1285 CCF.

Forms-legal.com provides this Estate Inventory Mexico as an organisational reference. Formal estate inventories presented in succession proceedings must be prepared with the assistance of a Notario Público and, where disputed, a perito valuador. Heirs should retain an abogado familiar with Mexican succession law to protect their interests throughout the proceedings.

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Forms Legal. (2026). Estate Inventory Mexico (Inventario de Bienes Sucesorios) (Mexico) [Legal document template]. Forms Legal. https://forms-legal.com/mexico/estate-planning/estate/estate-inventory-mexico

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@misc{formslegal-estate-inventory-mexico,
  author       = {{Forms Legal}},
  title        = {Estate Inventory Mexico (Inventario de Bienes Sucesorios) (Mexico)},
  year         = {2026},
  howpublished = {\url{https://forms-legal.com/mexico/estate-planning/estate/estate-inventory-mexico}},
  note         = {Free legal document template}
}

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