Aircraft Purchase Agreement Mexico (Contrato de Compraventa de Aeronave)

An Aircraft Purchase Agreement Mexico (Contrato de Compraventa de Aeronave) is a written contract by which a seller (vendedor) transfers ownership of a civil aircraft (aeronave civil) — fixed-wing airplane, helicopter, ultralight aircraft, or other civil aviation vehicle — to a buyer (comprador) in exchange for a purchase price, governed principally by the Ley de Aviación Civil (LAC) Articles 32 through 37 on aircraft ownership and registration, supplemented by the Reglamento de la Ley de Aviación Civil, Normas Oficiales Mexicanas (NOM) issued by the Dirección General de Aeronáutica Civil (DGAC), and the Código Civil Federal (CCF) provisions on sale contracts (compraventa — CCF Articles 2248–2322) as supletory law.

The Dirección General de Aeronáutica Civil (DGAC), a technical body subordinate to the Secretaría de Infraestructura, Comunicaciones y Transportes (SICT), is the federal authority responsible for civil aviation regulation in Mexico under the Ley de Aviación Civil. The DGAC administers the Registro Aeronáutico Mexicano (RAM) — the official registry where all Mexican-registered civil aircraft are enrolled, and where aircraft ownership transfers, mortgages, leases, and other real rights over aircraft are registered under LAC Articles 47–52. Registration in the RAM is essential for establishing Mexican title (título de propiedad aeronáutico) and for the DGAC to issue or maintain the aircraft's Certificado de Aeronavegabilidad (Certificate of Airworthiness — CdA), which is the essential operational document without which no aircraft may fly in Mexican airspace under LAC Article 41. The Ley Federal de Derechos establishes the schedule of derechos aeronáuticos (aviation fees) charged by DGAC for RAM registration and CdA issuance.

LAC Articles 32 through 37 establish the legal framework for aircraft as a distinct category of movable property (bienes muebles) with special legal treatment. Article 32 LAC defines aeronave (aircraft) as any apparatus capable of flying and maintaining itself in the atmosphere, including aviones (airplanes), helicópteros (helicopters), planeadores (gliders), ultraligeros (ultralights), and aeróstatos (aerostats). Article 33 LAC establishes that aircraft subject to Mexican law must be registered at the RAM and carry Mexican registration marks (matrícula mexicana — XA- for commercial, XB- for private, XC- for state). Article 34 LAC provides that ownership of aircraft is transferred by written contract and takes effect against third parties upon RAM registration. The Instituto Federal de Telecomunicaciones (IFT) issues radio station licences (permiso de estación aeronáutica) required for all aircraft communications equipment.

International aspects of Mexican aircraft transactions are governed by the Convention on International Interests in Mobile Equipment (Cape Town Convention — Convenio de Ciudad del Cabo) and the Aircraft Protocol, both ratified by Mexico in 2006 and implemented through the International Registry of Mobile Assets maintained by Aviareto in Dublin. For aircraft financed by institutional lenders or subject to international sale agreements, registration at the International Registry provides priority protection against competing interests worldwide alongside RAM registration.

For tax purposes under the Ley del Impuesto sobre la Renta (LISR), aircraft acquisition by companies is subject to depreciation rules under LISR Article 34 — aircraft qualify for accelerated depreciation (deducción inmediata) under LISR Article 220 for commercial air transport operations. The acquisition of aircraft is subject to IVA (Impuesto al Valor Agregado) at 16% under the Ley del Impuesto al Valor Agregado (LIVA) Article 1 for domestic sales between IVA-registered parties. The Servicio de Administración Tributaria (SAT) requires that the buyer and seller issue and receive Comprobantes Fiscales Digitales por Internet (CFDIs) for the aircraft transaction, with the RFC (Registro Federal de Contribuyentes) of both parties identified. Capital gains (ganancia de capital) realised by the seller are taxable under LISR Articles 119–128, with the notario or contracting party responsible for calculating and withholding ISR on the gain.

For transactions involving aircraft previously registered in the United States under FAA (Federal Aviation Administration) N-number registration, the US export certificate of airworthiness (FAA Form 8130-7) and the de-registration from the FAA Civil Aircraft Registry are prerequisites for DGAC RAM registration. The transaction must also comply with US International Traffic in Arms Regulations (ITAR) and Export Administration Regulations (EAR) for aircraft with restricted technology components, with coordination between the seller's US counsel and the buyer's Mexican licenciado en derecho specialised in aviación civil.

An Aircraft Purchase Agreement Mexico is required whenever a civil aircraft changes ownership in Mexico — whether the sale involves a domestically registered aircraft (matrícula XA-, XB-, or XC-), an imported aircraft being registered in Mexico for the first time, or a Mexican-owned aircraft registered abroad being transferred to a new owner who will maintain Mexican documentation.

The agreement is needed when a private individual (persona física) or company purchases a used aircraft from another private owner in Mexico — a pre-owned Cessna, Piper, Beechcraft, Robinson helicopter, or similar general aviation aircraft changing hands between private operators. The written purchase agreement is the primary document the DGAC's Registro Aeronáutico Mexicano (RAM) requires to process the ownership transfer and update the aircraft's registered owner (propietario registrado) in its records under LAC Articles 47–52.

An aircraft purchase contract is required when a Mexican aerolínea (airline) or operador de taxi aéreo (air taxi operator) holding a concesión or permiso from the DGAC under LAC Articles 12–20 acquires aircraft for its fleet — the purchase agreement must align with the operator's Operations Specifications (Especificaciones de Operación — OpSpecs) approved by the DGAC and must confirm the aircraft's type certification (tipo certificado) is valid in Mexico.

The agreement is needed when a foreign aircraft owner sells a foreign-registered aircraft to a Mexican buyer who intends to re-register it in Mexico — the de-registration certificate (certificado de cancelación de matrícula) from the foreign registry, the foreign airworthiness certificate, and the FAA Form 8130-7 export certificate (for US-origin aircraft) must be attached to the purchase agreement for DGAC import and registration processing.

Under LAC Articles 32–37 and the Reglamento de la Ley de Aviación Civil, a written aircraft purchase agreement is needed when financing is involved — whether through a Mexican bank hipoteca aeronáutica (aeronautical mortgage) registrable at RAM under LAC Article 47, a leasing arrangement (arrendamiento financiero) under the Ley General de Organizaciones y Actividades Auxiliares del Crédito (LGOAAC), or international aircraft financing under the Cape Town Convention Aircraft Protocol requiring registration at the International Registry of Mobile Assets in Dublin.

The contract is also required for SAT tax compliance purposes: the purchase of an aircraft is an acquisición de activo fijo (fixed asset acquisition) for the buyer, requiring an RFC-identified CFDI from the seller for the buyer to claim the deduction under LISR Article 34. The SAT may audit aircraft acquisitions under CFF Articles 42–46 to verify proper valuation, IVA treatment, and CFDI compliance — a properly documented purchase agreement is the foundation of the tax file.

A valid Aircraft Purchase Agreement Mexico under the Ley de Aviación Civil Articles 32–37, the Reglamento de la Ley de Aviación Civil, and DGAC RAM registration requirements must contain the following essential elements to effect a valid ownership transfer and to satisfy SAT, DGAC, and Cape Town Convention compliance requirements.

Identification of Parties: Full legal name, RFC (Registro Federal de Contribuyentes), CURP (for individuals), domicilio, and official identity document number of the vendedor and comprador. For companies, the corporate RFC, registered address, and legal representative's name with power of attorney (poder notarial before a Notario Público under the Código Civil Federal) reference. For foreign parties, passport number and country of domicile. The DGAC requires RFC for both parties in the RAM transfer documents.

Aircraft Identification: Complete technical identification as per DGAC Registro Aeronáutico Mexicano records: aircraft make (fabricante), model (modelo), series (serie), year of manufacture (año de fabricación), serial number (número de serie — S/N), current Mexican registration mark (matrícula), and DGAC-assigned registration number. For imported aircraft: previous foreign registration mark, country of previous registry, and de-registration reference number.

Certificates and Airworthiness Status: Reference to and copies of: the current Certificado de Aeronavegabilidad (CdA) issued by DGAC — including expiration date and any operating limitations; maintenance records (bitácora de aeronave) showing total time in service (TTIS), cycles, last annual inspection date, and Airworthiness Directives (ADs — Directivas de Aeronavegabilidad) compliance status; engine logbooks (bitácoras de motores) for each engine; and propeller logbooks. The seller's representation that the aircraft is airworthy (aeronavegable) or, alternatively, that it is sold as-is (tal y como está) with all known defects disclosed, consistent with CCF Articles 2142–2162 on vicios ocultos.

Purchase Price and Payment Terms: The total purchase price (precio de compraventa) in MXN or USD (with the applicable exchange rate mechanism per Ley Monetaria), the payment schedule, and the payment method. For transactions in USD, the parties may agree to pay at the tipo de cambio FIX published by Banco de México (Banxico) on the payment date. The price should be consistent with the aircraft's appraised value (avalúo aeronáutico) to support the buyer's asset deduction under LISR and to avoid SAT challenges based on undervaluation under CFF Article 42.

Pre-Purchase Inspection (Pre-buy): The buyer's right to conduct a pre-purchase inspection (inspección pre-compra) by a DGAC-authorised Organización de Mantenimiento (OM) certificated under Circular Obligatoria CO AV-23/10 R1 or an FAA Part 145 certificated repair station, including the scope of the inspection, who bears the cost, and the buyer's right to withdraw from the purchase if the inspection reveals material defects not disclosed by the seller.

Title Transfer and RAM Registration: The process for transferring title — the seller's obligation to deliver the aircraft with a clear title (título libre de gravámenes), free of any registered hipotecas aeronáuticas at RAM, Cape Town Convention international interests, or embargos; the seller's obligation to provide a certificado de no gravamen from the RAM before or simultaneously with title transfer; the buyer's obligation to apply for RAM re-registration within 30 days of purchase under LAC Article 48; and allocation of DGAC registration fees (derechos de registro aeronáutico) under the Ley Federal de Derechos.

IVA and SAT Compliance: Confirmation that the seller will issue a CFDI for the full purchase price including IVA at 16% under LIVA Article 1 (if the seller is an IVA-registered person selling in a commercial capacity) or confirmation of the applicable IVA exemption basis; the buyer's obligation to declare the acquisition in their asset registry and apply the correct depreciation rate under LISR Article 34.

Delivery Conditions: The location where the aircraft will be physically delivered (aeródromo o aeropuerto de entrega), condition at delivery including fuel level, spare parts (refacciones), aircraft documents (manual de vuelo, tarjeta de peso y balance, radio licence), and transfer of any aircraft radio station licence (permiso de estación aeronáutica) from the Instituto Federal de Telecomunicaciones (IFT).

Forms-legal.com provides this Aircraft Purchase Agreement Mexico template as a practical starting point. Aircraft transactions in Mexico involve the intersection of aviation law, tax law, import regulations, and potentially Cape Town Convention international treaty obligations — buyers and sellers should engage a licensed Licenciado en Derecho specialised in aviación civil and a DGAC-authorised aviation consultant before executing any aircraft purchase agreement.