Furnished Apartment Lease Mexico (Contrato de Arrendamiento de Departamento Amueblado)

A Furnished Apartment Lease Mexico (Contrato de Arrendamiento de Departamento Amueblado) is a written contract between a landlord (arrendador) and a tenant (arrendatario) whereby the landlord grants temporary use and enjoyment of a furnished residential apartment — including specified furniture, appliances, and fixtures — in exchange for periodic rent payments (renta), governed by Código Civil Federal (CCF) Article 2398 and the applicable state civil code of the state where the property is located. The furnishings transform the lease from a standard bare-unit agreement into a contract involving personal property (bienes muebles) in addition to real property (bienes inmuebles), creating additional obligations regarding the inventory, care, replacement, and valuation of the included items.

CCF Article 2398 defines the arrendamiento as the contract by which the arrendador grants temporary use and enjoyment of a thing — including movable and immovable property — in exchange for a determined price (renta). Articles 2398 through 2496 CCF establish the comprehensive framework applicable to all lease relationships including furnished leases, and all state civil codes contain equivalent provisions largely mirroring the federal framework. For furnished apartments, CCF Article 2441 is particularly important: the arrendatario must conserve the leased thing — including all furnishings and fixtures — in the same condition as received, accounting only for ordinary wear and tear (deterioro por uso normal), and must pay for any damages beyond normal use.

The inventory (inventario) is the defining document in a furnished apartment lease. CCF Article 2424 establishes that if the arrendador delivers the property with an inventory or description (descripción) and the tenant accepts it, the tenant is responsible for returning all listed items in the same condition minus ordinary wear and tear. An inventory signed by both parties at commencement creates clear evidence of the condition and completeness of furnishings, which is essential for resolving security deposit disputes and damage claims on termination. The inventario should include photographs (evidencia fotográfica), serial numbers for electronics, and estimated replacement values (valor de reposición) for each item.

For tax purposes under LISR Article 114, rental income from furnished apartments constitutes ingresos por arrendamiento subject to ISR at progressive rates. The arrendador must register with the SAT and obtain an RFC, issue CFDI invoices for each rent payment, and file monthly provisional ISR payments. Under LISR Article 115, the landlord may elect to deduct actual expenses — including furniture depreciation under the applicable Tabla de Depreciación SAT rates, maintenance, and replacement costs — or apply the 35% deducción opcional against gross rents. Furniture and appliance depreciation for income tax purposes follows SAT rates applicable to bienes muebles used in rental activities.

Furnished apartments are frequently used for medium-term corporate housing (alojamiento corporativo) provided to executives transferred to Mexico City, Guadalajara, or Monterrey for business assignments. In this context, the tenant is often a persona moral (company) paying rent on behalf of the employee-occupant, triggering the LISR Article 116 requirement for the corporate tenant to withhold 10% ISR from rent payments and remit to the SAT. The lease should identify both the corporate tenant (empresa) and the individual occupant (ocupante designado) to clarify occupancy rights and SAT reporting obligations.

The Ley Federal de Protección al Consumidor (LFPC) and PROFECO (Procuraduría Federal del Consumidor) may have jurisdiction over furnished apartment lease disputes where the landlord operates as a business lessor rather than an individual property owner — tenants renting from professional furnished apartment operators have access to PROFECO mediation before judicial proceedings in the Juzgado Civil competente.

A Furnished Apartment Lease Mexico is required whenever a landlord provides a residential apartment together with furniture, appliances, and household items, and wishes to protect both the real property and the personal property (bienes muebles) through a single integrated lease agreement. Without a written furnished lease containing a detailed inventory, the landlord has no documented basis for claiming compensation for missing or damaged furnishings at the end of the tenancy.

The Contrato de Arrendamiento de Departamento Amueblado is needed when corporate employers rent furnished apartments for employees relocating to Mexico for work assignments — the corporate employer (persona moral) acts as the arrendatario and the employee as the designated occupant (ocupante autorizado). Corporate furnished leases trigger LISR Article 116 withholding obligations and require the corporate arrendatario to have a valid RFC and issue CFDIs to the landlord for the withheld ISR amount.

The agreement is required when foreign professionals, diplomats, or expatriates renting furnished apartments in Mexico City, Guadalajara, Monterrey, or other major business centres need a formal written agreement to satisfy visa requirements, corporate expense reimbursement policies, or employer relocation package documentation. The Tarjeta de Residencia Temporal or Permanente number issued by the Instituto Nacional de Migración (INM) serves as the identity document for foreign arrendatarios.

A furnished lease is also required when the landlord has invested significantly in high-value furnishings and wishes to document their value for insurance purposes through the Comisión Nacional de Seguros y Fianzas (CNSF)-regulated home contents insurance (seguro de contenidos) covering both the landlord's and tenant's property within the apartment.

Landlords who rent furnished apartments through short-term or medium-term platforms — including arrangements facilitated through corporate relocation agencies (agencias de reubicación) that place executives in temporary housing in Mexico City's Polanco, Condesa, Santa Fe, or Lomas de Chapultepec neighbourhoods — require a formal written lease to comply with LISR Article 114 income reporting and SAT CFDI issuance obligations. Rental income must be declared monthly through provisional ISR payments and annually in the declaración anual.

Under CCF Article 2398 and CCF Article 2441, both arrendador and arrendatario benefit from a written furnished lease that documents the complete inventory with photographs and replacement values, the rent amount in MXN, the security deposit covering both property and furnishings damage, permitted use restrictions, and the landlord's right to inspect the condition of furnished items with 24 hours' prior notice — creating enforceable rights that can be vindicated before the Juzgado Civil competente or through PROFECO mediation.

A valid Furnished Apartment Lease Mexico under CCF Article 2398 and applicable state civil codes must contain the following essential elements to protect both landlord and tenant with respect to the real property and the included furnishings.

Identification of Parties: Full legal name, RFC, official identity document number, and domicilio of both the arrendador and arrendatario. For corporate tenants (personas morales), the company's RFC, registered address, and authorised representative's name and power of attorney reference. For foreign tenants, the Tarjeta de Residencia issued by the Instituto Nacional de Migración (INM).

Property Description: Complete address (calle, número, colonia, municipio or alcaldía, estado, código postal), cadastral key (clave catastral), or property registry folio (folio real del Registro Público de la Propiedad), number of rooms, bathrooms, and parking spaces, and the overall condition of the apartment at commencement.

Furnishings Inventory (Inventario de Muebles y Enseres): The definitive list of all furniture, appliances, and fixtures included in the lease — the most critical document in a furnished lease. The inventory should list each item by description, brand, model, serial number (where applicable), condition, and estimated replacement value (valor de reposición en MXN). Signed by both parties at commencement and accompanied by dated photographs (evidencia fotográfica), the inventario establishes the baseline condition against which the arrendatario's return obligation under CCF Article 2441 is measured.

Lease Term: Fixed term (plazo forzoso) or open-ended arrangement with the applicable notice period. Furnished apartment leases for corporate housing commonly run six to twelve months (plazo forzoso) with renewal options. Under CCF Article 2434, the arrendador must give three months' notice of non-renewal for residential leases.

Rent Amount and Payment Terms: Monthly rent in MXN covering both the use of the real property and the furnishings — Article 2431 CCF prohibits dollar-denominated rents for principal residences. The CFDI issuance obligation for each rent payment received, per SAT requirements under LISR Article 114. The rent increase mechanism (INPC-linked or fixed percentage).

Security Deposit: The security deposit amount — typically two to three months' rent for furnished apartments given the additional furnishings exposure — with clearly stated conditions for retention (unpaid rent, damages to real property, missing or damaged furnishings beyond normal wear and tear) and the timeline for return after the tenant vacates and the landlord verifies the inventory.

Tenant Obligations for Furnishings (CCF Article 2441): The tenant's obligation to use furnishings with ordinary care, to report damage or malfunction promptly to the landlord, and to pay for repairs or replacements caused by negligence, misuse, or damage beyond ordinary wear and tear. A list of excluded normal-wear-and-tear items (e.g., minor scratches on wooden furniture, faded upholstery) agreed upfront reduces disputes.

Prohibitions and Permitted Use: Exclusive residential use (uso habitacional) of the apartment; prohibition on commercial or professional activities; restrictions on modifications to the apartment or furnishings (no nailing into walls, no repainting) without landlord consent; prohibition on subletting without written consent under CCF Article 2480.

Maintenance Responsibilities: Allocation of repair responsibilities — the arrendador maintains the structural property and major appliances under CCF Articles 2444 and 2445; the arrendatario handles reparaciones locativas and minor appliance maintenance. The agreement should specify which furnishing repairs are the arrendatario's responsibility and define a monetary threshold below which the arrendatario handles repairs directly.

Termination and Inventory Check-Out: The procedure for the end-of-lease inventory inspection (revisión de entrega), conducted jointly by arrendador and arrendatario, comparing the current condition of all items against the commencement inventario. The timeframe for returning the security deposit after the check-out inspection and resolution of any damage claims.

forms-legal.com provides this Furnished Apartment Lease Mexico template as a practical starting point. Mexican furnished lease law, particularly regarding inventories, deposit retention rights, and corporate tenant withholding obligations, varies by state — landlords and tenants should consult a licensed Licenciado en Derecho and a contador público autorizado (CPA) familiar with the applicable state civil code and SAT rental income rules before executing any furnished apartment lease in Mexico.