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Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo)

Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo)

CONTRATO DE COMODATO DE VEHÍCULO

Celebrado conforme a los Artículos 2497–2515 del Código Civil Federal

I. PARTES

COMODANTE (PROPIETARIO DEL VEHÍCULO):

Nombre / Razón Social: [Comodante Name]

RFC: [Comodante RFC]

Domicilio: [Comodante Address]

COMODATARIO (USUARIO DEL VEHÍCULO):

Nombre: [Comodatario Name]

RFC: [Comodatario RFC]

Domicilio: [Comodatario Address]

Licencia de Conducir: [Driver License]

Ambas partes celebran el presente Contrato de Comodato de Vehículo conforme a los Artículos 2497–2515 del Código Civil Federal:

II. VEHÍCULO OBJETO DEL COMODATO

Marca: [Vehicle Make]

Modelo: [Vehicle Model]

Año: [Vehicle Year]

Color: [Vehicle Color]

Número de Identificación Vehicular (NIV): [Vehicle VIN]

Placas: [Vehicle Plate]

Odómetro a la Entrega: [Odometer Reading]

Estado del Vehículo a la Entrega: [Vehicle Condition]

El comodante entrega el vehículo al comodatario en las condiciones descritas, para su uso temporal y gratuito, con la obligación de restituirlo en las mismas condiciones al término del plazo. La presente descripción de estado constituye el acta de entrega-recepción del vehículo.

III. PLAZO, USO AUTORIZADO Y LÍMITE GEOGRÁFICO

Inicio del Comodato: [Loan Start Date]

Devolución del Vehículo: [Loan End Date]

Uso Autorizado: [Permitted Use]

Límite Geográfico: [Geographic Limit]

El comodatario utilizará el vehículo exclusivamente para el uso autorizado y dentro del límite geográfico pactado. El comodante podrá exigir la devolución anticipada del vehículo en caso de necesidad urgente e imprevista conforme al Artículo 2513 del Código Civil Federal.

IV. OBLIGACIONES DEL COMODATARIO (ARTÍCULOS 2504–2511 CCF)

El comodatario se obliga a:

a) Usar el vehículo con la diligencia del buen padre de familia (Artículo 2504 CCF) y exclusivamente para el uso autorizado.

b) Sufragar todos los gastos de operación: combustible, estacionamiento, cuotas de autopista, y mantenimiento menor.

c) Pagar todas las infracciones de tránsito en que incurra durante el periodo del comodato y reembolsar al comodante cualquier multa impuesta a nombre del propietario registrado.

d) Notificar de inmediato al comodante cualquier accidente, robo, daño, o percance que sufra el vehículo.

e) No subarrendar ni prestar el vehículo a terceros sin consentimiento escrito del comodante (Artículo 2508 CCF).

f) No modificar, personalizar, ni alterar el vehículo sin autorización escrita.

g) Restituir el vehículo al comodante en la fecha pactada ([Loan End Date]) en las mismas condiciones de entrega, salvo el desgaste normal por el uso autorizado.

V. RESPONSABILIDAD CIVIL Y SEGURO

Póliza de Seguro: [Insurance Policy]

El comodatario será responsable de todos los daños causados a terceros o al vehículo durante el período del comodato, conforme al Artículo 1913 del Código Civil Federal. El comodatario se obliga a indemnizar al comodante por cualquier responsabilidad civil, daños materiales, honorarios legales y costas derivadas de la conducción del vehículo durante el presente comodato. El comodante mantiene vigente la póliza de seguro indicada; el comodatario deberá cubrir el deducible del seguro en caso de siniestro causado por su conducción.

VI. CARÁCTER GRATUITO Y DISPOSICIONES FISCALES

El presente comodato es un contrato gratuito conforme al Artículo 2497 del Código Civil Federal — el comodatario no paga renta ni contraprestación monetaria alguna. El presente instrumento, conjuntamente con la bitácora de uso vehicular que el comodatario se obliga a llevar, sirve como documentación de respaldo ante el SAT para la deducción de gastos del vehículo del comodante conforme al Artículo 42 de la Ley del Impuesto sobre la Renta. Las partes reconocen que no existe relación de arrendamiento ni ingreso gravable derivado de este instrumento.

VII. LEY APLICABLE Y JURISDICCIÓN

El presente contrato se rige por los Artículos 2497–2515 del Código Civil Federal y, supletoriamente, por el Código Civil del estado donde se encuentre el domicilio del comodante. Para cualquier controversia, las partes se someten a la jurisdicción de los Juzgados Civiles de [Contract City].

FIRMAS

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

EL COMODANTE:

[Comodante Name]

Firma: _________________________

EL/LA COMODATARIO/A:

[Comodatario Name]

Firma: _________________________

Vehicle Owner (Comodante)

________________

Signature

Borrower (Comodatario)

________________

Signature

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What Is a Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo)?

A Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo) is a written contract by which a vehicle owner (comodante) lends a motor vehicle — automobile, pickup truck, motorcycle, or other motorised vehicle — to another person (comodatario) for a specific period and purpose, without charging rent or any monetary consideration, obligating the comodatario to return the same vehicle in the same condition at the end of the agreed term, governed principally by the Código Civil Federal (CCF) Articles 2497 through 2515 on the contrato de comodato.

The comodato is one of the oldest civil law contracts — its essential characteristic is gratuity: unlike a lease (arrendamiento), which requires the payment of rent, a comodato involves the transfer of possession without any monetary consideration from the comodatario to the comodante. Article 2497 of the Código Civil Federal defines comodato as the contract by which one person (comodante) delivers a non-fungible thing to another (comodatario) for the comodatario to use temporarily and gratuitously, with the obligation to return the same specific thing (misma cosa) at the end of the agreed term. Because a vehicle is a non-fungible thing (the comodatario must return the same vehicle, not an equivalent one), it is the modelotic subject matter of a comodato under Mexican civil law.

The vehicle comodato is used in a wide variety of contexts in Mexico: family members lending vehicles to relatives; employers lending company vehicles to employees for work-related travel (which has important SAT tax implications as a benefit in kind — prestación en especie); businesses lending demonstration vehicles (vehículos de demostración) to prospective customers; and non-profit organisations lending vehicles to field workers or volunteers. Each context has different legal and tax implications that the contract must address.

For company-vehicle comodatos — where an employer lends a vehicle to an employee — the SAT (Servicio de Administración Tributaria) treats the vehicle loan as a prestación en especie (in-kind benefit) under Ley del Impuesto sobre la Renta (LISR) Articles 90 and 93. If the vehicle is available for the employee's personal use, the SAT may require the employer to impute a taxable benefit value to the loan based on the vehicle's commercial value and the depreciation rates in LISR Article 34, which is then included in the employee's ISR calculation. Vehicles used exclusively for work purposes — with documented usage logs (bitácoras de uso vehicular) — may qualify for exclusion from the benefit-in-kind treatment.

Under Mexican traffic law (Reglamento de Tránsito Federal and applicable state reglamentos de tránsito), the comodante — as the registered owner (propietario registrado) in the Registro Público Vehicular (REPUVE) — retains legal liability for traffic fines (infracciones de tránsito) issued during the period the vehicle is in the comodatario's possession, unless the contract properly documents the transfer of possession and establishes the comodatario's obligation to pay all fines, tolls (cuotas de autopista), and civil liability for accidents caused during the loan period. CCF Article 1913 establishes objective civil liability (responsabilidad objetiva) for damages caused by dangerous objects — motor vehicles are classified as dangerous objects, and the person operating the vehicle at the time of an accident is primarily liable, but the owner may also face liability if the vehicle was improperly entrusted to an incompetent driver.

Insurance coverage is a critical issue in vehicle comodato agreements. Most Mexican automobile insurance policies (pólizas de seguro de automóvil) cover the insured vehicle regardless of who is driving, provided the driver has a valid licence and is driving with the owner's permission — but some policies exclude coverage for commercial use (uso comercial) or for loans to persons who are not immediate family members. The comodante must verify with their insurer (aseguradora) that the policy covers authorised third-party drivers before executing a comodato.

When Do You Need a Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo)?

A Vehicle Loan Agreement Mexico is required whenever a vehicle owner lends their motor vehicle to another person for a defined period and purpose, and both parties want a written document establishing their rights and obligations under the Código Civil Federal Articles 2497–2515, protecting the owner against liability for the borrower's conduct and protecting the borrower against misunderstandings about the loan terms.

The agreement is needed when an employer (empresa) lends a company vehicle (vehículo de la empresa) to an employee for work-related travel — the written comodato documents the exclusively work-related purpose of the loan, establishes the employee's obligation to use the vehicle only for company business, and creates the written record required by the SAT to support the employer's deduction of vehicle-related expenses (gastos de vehículo — depreciation, fuel, maintenance, insurance) under LISR Article 42 and to avoid the imputation of a taxable employee benefit under LISR Article 90.

A comodato de vehículo is required when a car dealership (agencia automotriz) or automobile manufacturer lends a demonstration vehicle (vehículo de prueba or demo) to a prospective customer or press journalist for a test period — the written contract establishes the borrower's liability for any damage, defines the permitted use (road testing only, within a defined geographic area), and documents the condition of the vehicle at delivery for insurance and claims purposes.

The agreement is needed when family members (padres, hermanos, cónyuge) regularly borrow each other's vehicles — a written comodato provides clarity on who is responsible for fuel costs, maintenance, traffic fines, and accidents during the loan period, avoiding family disputes. The contract also serves as evidence for police authorities or insurers that the borrower has the owner's authorisation to operate the vehicle.

Under CCF Articles 2497–2515, a vehicle comodato agreement is required when a non-profit organisation (organización no lucrativa) or church (asociación religiosa) loans vehicles to volunteers or missionaries for programme activities — the organisation needs documented evidence that the vehicle is being used for permitted purposes to protect its tax-exempt status and to establish the volunteer's personal liability for traffic incidents.

The agreement is also needed when a company loans a vehicle to a business partner, supplier, or client as a courtesy — without a written comodato, the loan could be misinterpreted as a lease (creating rental income tax obligations for the owner) or as a gift (gifting a vehicle triggers ISR obligations for the recipient). The written comodato establishes the gratuitous, temporary, and possession-only (not ownership-transfer) nature of the arrangement for SAT and third-party purposes.

What to Include in Your Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo)

A valid Vehicle Loan Agreement Mexico under the Código Civil Federal Articles 2497–2515 must contain the following essential elements to be enforceable and to satisfy SAT documentation, insurance compliance, and traffic law requirements.

Identification of Parties: Full legal name, RFC, CURP, domicilio, and INE credential number or passport number of both the comodante (owner lending the vehicle) and the comodatario (person borrowing the vehicle). For company comodatos, the company's RFC, registered name, and the legal representative's name and power of attorney reference. The comodatario's driver's licence (licencia de conducir) number and issuing authority must be included to establish their legal right to operate the vehicle.

Vehicle Identification: The complete vehicle data as registered in the Registro Público Vehicular (REPUVE) and the vehicle's tarjeta de circulación (registration card): make (marca), model (modelo), year (año), colour (color), vehicle identification number (NIV — Número de Identificación Vehicular), licence plate (placa), and the state of registration. Reference to the REPUVE registration and the vehicle's título de propiedad (title certificate) confirms the comodante's ownership and ensures the vehicle is not reported as stolen in the REPUVE database.

Loan Purpose and Permitted Use: A specific and limited description of the purpose for which the vehicle is lent — work travel within a defined territory, transportation to a specific destination, demonstration driving, charitable programme activities. The comodatario's obligation to use the vehicle only for the stated purpose (uso exclusivo autorizado) and the prohibition on sublending (subcomodato — lending the vehicle to third parties) under CCF Article 2508, which prohibits the comodatario from lending the thing to a third party without the comodante's written consent.

Loan Term: The specific start and end dates of the loan — or, for open-ended loans, the return-on-demand conditions. CCF Article 2514 establishes that if no term is agreed, the comodante may demand return at any time; CCF Article 2513 allows the comodante to demand early return if they urgently need the vehicle (necesidad urgente e imprevista). Best practice for company vehicle comodatos is to specify an annual term with automatic renewal, giving both parties clarity on the loan's duration.

Vehicle Condition Report (Estado del Vehículo): A detailed condition report of the vehicle at the time of delivery — exterior condition (bodywork damage, scratches, dents), interior condition (seat condition, dashboard), mechanical condition (engine, tyres, brakes), fuel level, and kilometre reading (odómetro). This report, signed by both parties at delivery and at return, is the critical document for resolving disputes about damage liability under CCF Article 2504 (comodatario's liability for damage caused by their use).

Borrower's Obligations Under CCF Articles 2504–2511: The comodatario's obligations must be expressly stated: to use the vehicle with the diligence of a good paterfamilias (diligencia del buen padre de familia — CCF Article 2504); to pay all operating costs (fuel, parking, tolls, minor maintenance); to return the vehicle in the same condition as received; to immediately notify the comodante of any accident, theft, or damage; to pay all traffic fines (infracciones de tránsito) incurred during the loan; to maintain the vehicle's insurance coverage as required by the comodante; and not to modify, alter, or customise the vehicle without written consent.

Insurance Coverage: Confirmation that the vehicle is covered by a valid automobile insurance policy (seguro de responsabilidad civil vehicular — mandatory under the Ley del Seguro Obligatorio de los Pasajeros de Transporte Público, applicable suppletorily to private vehicles in many states) that covers authorised third-party drivers; the policy number and insurer's name; and the comodatario's obligation to comply with the insurer's requirements and to cooperate in any claims process.

Liability and Indemnification: The comodatario's express obligation to indemnify the comodante for any civil liability (responsabilidad civil — CCF Article 1913), property damage (daños a la propiedad), personal injury claims (lesiones corporales), and traffic fines arising from the comodatario's use of the vehicle during the loan period.

Forms-legal.com provides this Vehicle Loan Agreement Mexico template as a practical starting point for vehicle owners and borrowers. Company vehicle comodatos require coordination with the employer's SAT advisor to ensure proper treatment of vehicle benefits under LISR — the parties should consult a licensed Licenciado en Derecho and the company's contador público certificado (CPC) before executing comodato arrangements involving company assets.

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Forms Legal. (2026). Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo) (Mexico) [Legal document template]. Forms Legal. https://forms-legal.com/mexico/personal/bills-of-sale/vehicle-loan-agreement-comodato-mexico

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@misc{formslegal-vehicle-loan-agreement-comodato-mexico,
  author       = {{Forms Legal}},
  title        = {Vehicle Loan Agreement Mexico (Contrato de Comodato de Vehículo) (Mexico)},
  year         = {2026},
  howpublished = {\url{https://forms-legal.com/mexico/personal/bills-of-sale/vehicle-loan-agreement-comodato-mexico}},
  note         = {Free legal document template}
}

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