Protected Patrimony for Persons with Disabilities Mexico (Patrimonio Protegido por Discapacidad)

A Protected Patrimony for Persons with Disabilities Mexico (Constitución de Patrimonio Protegido por Discapacidad) is a specialised legal institution under Mexican civil law that establishes a ring-fenced fund of assets (bienes) dedicated exclusively to the lifelong care, support, housing, education, and rehabilitation of a person with a permanent physical, mental, intellectual, or sensory disability (persona con discapacidad), governed by Articles 747 through 749 of the Código Civil Federal (CCF) and supplemented by the Ley General para la Inclusión de las Personas con Discapacidad (LGIPD) published in the Diario Oficial de la Federación on 30 May 2011.

Article 747 CCF — introduced through legislative reform in 2005 to align Mexican civil law with the principles of the Convención sobre los Derechos de las Personas con Discapacidad (CDPD) adopted by the United Nations General Assembly on 13 December 2006 and ratified by Mexico on 17 December 2007 — establishes that a patrimonio protegido may be constituted over any type of property (bienes inmuebles, muebles, derechos, valores, cuentas bancarias, fondos de inversión) for the benefit of a person who is incapable of full self-sufficiency due to a certified permanent disability.

The Ley General para la Inclusión de las Personas con Discapacidad, which implements the CDPD in Mexican domestic law, defines discapacidad as a permanent condition resulting from physical, mental, intellectual, or sensory impairment that, in interaction with environmental and attitudinal barriers, prevents the person's full and effective participation in society on an equal basis. The LGIPD assigns responsibility for disability certification to the Sistema Nacional para el Desarrollo Integral de la Familia (DIF) and to the Instituto Mexicano del Seguro Social (IMSS) through its medical assessment procedures.

The patrimonio protegido under CCF Article 748 is absolutely inalienable (inalienable), non-attachable (inembargable), non-encumberable (no susceptible de gravamen), and cannot be subject to usufruct, pledge, mortgage, or any other real right in favour of third parties. These protections survive even if the constituting family members incur debts after establishment — creditors of the instituyentes (the parents or family members who constitute the patrimony) have no rights against the protected patrimony assets.

The Procuraduría Federal de Protección de Personas con Discapacidad, operating under the Consejo Nacional para el Desarrollo y la Inclusión de las Personas con Discapacidad (CONADIS) established under LGIPD Article 42, provides advisory and supervisory functions for patrimonio protegido constitutions, and CONADIS must be notified of all constitutions involving persons with severe intellectual or psychosocial disabilities to confirm adequate oversight of the fund administrator (administrador del patrimonio).

For tax purposes, contributions to the patrimonio protegido are deductible from ISR under LISR Article 151 Section VII — individuals who contribute assets to a patrimonio protegido for a person with disability may deduct the contributed amount from their annual taxable income, subject to the general deduction limit of five times the annual UMA (Unidad de Medida y Actualización) value. This ISR incentive makes the patrimonio protegido an effective estate planning tool for families with disabled members.

The 2022 reform to CCF Article 23 eliminated full interdiction (interdicción) in favour of supported decision-making (apoyos y salvaguardias) consistent with CDPD Article 12, which recognises the equal legal capacity of all persons with disabilities. This reform means that adults with intellectual or psychosocial disabilities who were previously placed under full guardianship (tutela) now retain their legal capacity and can participate directly in constituting or administering their own patrimonio protegido — a significant advancement for autonomy rights in Mexico.

A Protected Patrimony for Persons with Disabilities Mexico is needed whenever a family has a member with a permanent disability who requires dedicated financial resources to guarantee their lifelong care, housing, medical attention, education, and rehabilitation — resources that must be legally protected from creditor claims, family disputes, and the financial risks of the caregiver family members.

The document is essential for parents (padres) of children with permanent intellectual disabilities (discapacidad intelectual permanente), autism spectrum disorders (trastorno del espectro autista), Down syndrome (síndrome de Down), cerebral palsy (parálisis cerebral), or other conditions certified as permanent disabilities by the DIF or IMSS medical units. Parents who wish to confirm that their disabled child will be financially supported after the parents' death need a patrimonio protegido that survives the parents' deaths and continues to be administered for the disabled person's benefit under CCF Article 747.

The instrument is also needed for adults who acquire permanent disabilities through accidents (accidentes de trabajo or accidentes personales), strokes (accidentes cerebrovasculares), or progressive diseases (enfermedades degenerativas) and wish to segregate specific assets for their own future care needs, protected from any future business or professional liabilities.

Families planning their estates under the Código Civil Federal use the patrimonio protegido as a succession planning tool — parents can constitute the patrimony during their lifetime, contribute assets to it, and designate a substitute administrator (administrador sustituto) to manage it after their death, confirming continuity of care without the delays and uncertainties of succession proceedings in the Juzgado Familiar.

The patrimonio protegido is also necessary when the disabled person receives a judicial compensation (indemnización judicial) from a labor tribunal (Tribunal Laboral) or civil court — for example, workers' compensation (indemnización por riesgo de trabajo) under LFT Article 487 or civil liability compensation — and family members wish to protect those proceeds in a structured fund rather than leaving them exposed as ordinary personal assets subject to general creditors.

The ISR deduction benefit under LISR Article 151 Section VII makes the patrimonio protegido particularly attractive for higher-income families — parents with significant taxable income can reduce their annual ISR liability by contributing assets to the fund while simultaneously ensuring their disabled family member's long-term financial security. A Contador Público Certificado (CPC) can calculate the maximum deductible contribution (five times the annual UMA value, approximately $198,031 MXN for 2025) and structure the contribution schedule accordingly.

The instrument is also used by government agencies and non-profit organisations (asociaciones civiles e instituciones de asistencia privada) serving persons with disabilities to hold assets on behalf of beneficiaries in a legally protected structure recognised under CCF Articles 747–749 and LGIPD — providing institutional accountability and ensuring that donated or earmarked funds are used exclusively for the disabled person's benefit and cannot be diverted by institutional creditors.

A valid Protected Patrimony for Persons with Disabilities Mexico under Articles 747–749 of the Código Civil Federal must contain the following essential elements:

Beneficiary Identification: Full legal name, CURP, date of birth, domicile, and complete disability certification of the person with disability (persona con discapacidad) who is the sole beneficiary of the protected patrimony. The disability must be permanent and certified by the DIF, IMSS, or a specialist physician with notarised certification (dictamen médico especializado protocolizado). The type, severity, and permanence of the disability must be documented as required by the Ley General para la Inclusión de las Personas con Discapacidad.

Instituyente Identification: Full legal name, CURP, RFC, domicile, and relationship to the beneficiary of each person constituting the patrimony (instituyente) — typically parents (padres), grandparents (abuelos), siblings (hermanos), or other family members authorised under CCF Article 747. Third parties (terceros) may also constitute a patrimonio protegido for an unrelated disabled person with court approval.

Asset Schedule: Complete description of all assets being contributed to the protected patrimony — real property (with folio real, escritura, and Registro Público data), bank accounts (institution, account number, balance), investment funds (fondo, CUSIP, value), vehicles (VIN, Tarjeta de Circulación), business interests, and intellectual property rights. Each asset must be individually valued at market price by a qualified appraiser.

Administrator Designation: Appointment of the administrador del patrimonio — the person responsible for managing the protected assets and applying them exclusively for the beneficiary's care, housing, education, and rehabilitation needs. Under CCF Article 748, the administrator may be one of the instituyentes, a professional fiduciary (fiduciario profesional), or an institution such as a DIF branch or CONADIS-recognised organisation. The administrator's obligations, reporting duties, and accounting requirements must be specified.

Substitute Administrator: Designation of a substitute administrator (administrador sustituto) who assumes management if the primary administrator dies, becomes incapacitated, or resigns — critical for continuity of the beneficiary's care after the constituting parents' deaths.

Care Plan: A detailed description of how the patrimony funds will be applied — monthly living expenses, medical care (atención médica y hospitalaria), therapeutic rehabilitation (terapias de rehabilitación), educational programs (programas educativos especiales), housing maintenance, and any other specific needs of the disabled beneficiary per the disability assessment.

Extinction Conditions: Clear statement of when the patrimonio protegido terminates under CCF Article 749 — primarily: the death of the beneficiary, judicial declaration that the disability no longer exists (mejora certificada), or exhaustion of assets with no ability to replenish. Upon extinction, remaining assets pass according to the constituting instrument or the general succession rules.

CONADIS Notification: For beneficiaries with severe intellectual or psychosocial disabilities, the Consejo Nacional para el Desarrollo y la Inclusión de las Personas con Discapacidad (CONADIS) must be notified of the patrimonio protegido constitution within 30 days of the court's constitutive order, under LGIPD Article 42. CONADIS maintains a supervisory role to verify the administrator applies assets exclusively for the beneficiary's care and may request periodic accountings from the administrador.

ISR Deduction Documentation: Contributing family members who claim the LISR Article 151 Section VII deduction must retain copies of: the court's auto constitutivo, the constituting instrument specifying their contribution, and the administrador's annual estado de cuenta confirming application of funds for the beneficiary's care. The SAT may request these documents as part of a declaración anual audit (revisión de declaración).

Forms-legal.com provides this Protected Patrimony for Persons with Disabilities Mexico template as a planning reference. Given the complexity of CCF Articles 747–749, LGIPD requirements, and ISR deductibility rules under LISR Article 151, families should work with a Licenciado en Derecho civil and a Contador Público Certificado (CPC) familiar with disability trust structures to properly constitute, register, and administer the protected patrimony.