Sublease Agreement Mexico (Contrato de Subarrendamiento)

A Sublease Agreement Mexico (Contrato de Subarrendamiento) is a written contract under which the original tenant (arrendatario), acting as sublandlord (subarrendador), grants a third party (subarrendatario or subtenant) the temporary use and enjoyment of all or part of a leased property, in exchange for periodic rent payments, subject to the overriding terms of the primary lease (contrato de arrendamiento principal). In Mexico, subarrendamiento is expressly governed by Código Civil Federal (CCF) Article 2480, which prohibits subletting without the express written consent of the original landlord (arrendador); subletting without that consent constitutes a cause for rescission of the primary lease under CCF Article 2489 and may expose the subarrendador to both civil and contractual liability.

The legal framework for subarrendamiento in Mexico is established across several provisions of the Código Civil Federal. CCF Article 2480 requires that the primary lease expressly authorise subletting or that the arrendador provide separate written consent — a verbal or implied consent is legally insufficient. CCF Article 2483 limits the rights the subarrendador may grant: the subtenant cannot receive greater rights than those held by the subarrendador under the primary lease, including regarding permitted use, modifications to the property, and duration. Under CCF Article 2484, the original landlord retains the right to pursue the subarrendatario directly for any damages caused to the property, independently of the subarrendador's liability.

The Contrato de Subarrendamiento must identify all three parties: the arrendador (original landlord, whose written consent is attached), the subarrendador (original tenant turned sublandlord), and the subarrendatario (subtenant). All three parties' Registro Federal de Contribuyentes (RFC) numbers are relevant because the subarrendamiento creates a second taxable lease relationship — the subarrendador must declare subrental income as ingresos por arrendamiento under Ley del Impuesto sobre la Renta (LISR) Article 114 and issue Comprobantes Fiscales Digitales por Internet (CFDI) to the subarrendatario for each rent payment received, using their RFC registered with the Servicio de Administración Tributaria (SAT).

In Mexico City (Ciudad de México), the Código Civil para la Ciudad de México Articles 2448-A through 2448-I impose additional restrictions on residential subarrendamiento, including prohibitions on subrental income exceeding the primary rent amount in certain categories of protected housing. The Procuraduría Social de la Ciudad de México (PROSOC) has jurisdiction over residential lease disputes and may mediate subarrendamiento conflicts before formal judicial proceedings before the Juzgado Civil competente.

For income tax purposes under LISR Article 115, the subarrendador may elect to deduct actual expenses related to the subarrendamiento — including the portion of primary rent allocable to the subleased premises — or apply the 35% deducción opcional against gross subrental receipts. If the subarrendatario is a legal entity (persona moral), the subtenant must withhold 10% ISR from subrental payments under LISR Article 116 and remit to the SAT on behalf of the subarrendador, who then credits the withholding against their annual ISR liability declared through the declaración anual filed through the SAT portal.

Short-term subarrendamiento — including listing a leased apartment on Airbnb, VRBO, or similar platforms without explicit landlord consent — constitutes a prohibited subarriendo under CCF Article 2480 and risks immediate lease rescission. Several Mexican municipalities, including Mexico City's Jefatura de Gobierno, have issued administrative guidance restricting short-term rental platforms in residential zones, making landlord consent even more critical before any subarrendamiento arrangement is formalised.

A Sublease Agreement Mexico is required whenever the original tenant (arrendatario) wishes to transfer all or part of their leased space to a subtenant (subarrendatario) — whether for the full remaining lease term or a shorter sub-period — and has obtained the express written consent of the original landlord (arrendador) under CCF Article 2480. Without this documented consent and a formal written subarrendamiento contract, the arrangement is legally void and constitutes a cause for rescission of the primary lease.

The Contrato de Subarrendamiento is needed when a tenant must relocate temporarily for work or personal reasons but wishes to preserve their primary lease by installing an approved subtenant. Corporate tenants (personas morales) that downsize their operations and wish to sublet unused office or commercial space to a third party require a formal subarrendamiento contract that complies with CCF Article 2480 and the Código de Comercio Article 75 if the primary lease is commercial in nature.

The agreement is required when the subarrendador wishes to pass through maintenance obligations, utility costs, property rules (reglamento interno del condominio), and permitted-use restrictions from the primary lease to the subtenant, creating a clear chain of contractual responsibility. Under CCF Article 2484, the original landlord may sue the subtenant directly for damages — the subarrendamiento contract must clarify indemnification obligations between subarrendador and subarrendatario.

A written subarrendamiento is also required for SAT tax compliance: the subarrendador must register the subrental income under the ingresos por arrendamiento regime, issue CFDIs to the subarrendatario, and may need to update their actividades económicas registration with the SAT to reflect the subarrendamiento activity. Failure to issue CFDIs generates fines under Código Fiscal de la Federación (CFF) Article 83 of $12,070 to $69,000 MXN per omitted invoice.

Under Código Civil Federal art. 2480, CCF art. 2483, and LISR art. 114, both the subarrendador and subarrendatario benefit from a detailed written subarrendamiento that documents the landlord's consent, the rent amount in MXN, payment schedule, permitted use restrictions inherited from the primary lease, security deposit terms, and notice periods for termination — protecting both parties in any dispute before the Juzgado Civil competente.

A valid Sublease Agreement Mexico under CCF Article 2480 and applicable state civil codes must contain the following essential elements to be enforceable and to satisfy landlord consent, tax reporting, and dispute resolution requirements.

Landlord Consent Attachment: The express written consent of the original arrendador — either embedded in the primary lease agreement or in a separate carta de autorización signed by the landlord — is the foundational prerequisite under CCF Article 2480. Without documented landlord consent, the subarrendamiento is null and the subarrendador is exposed to immediate lease rescission under CCF Article 2489. The consent document should state the subarrendatario's full name, RFC, and the permitted subleased area.

Identification of All Three Parties: Full legal name, RFC, official identity document number (INE, pasaporte, or Tarjeta de Residencia), and domicilio of the arrendador (original landlord), subarrendador (original tenant), and subarrendatario (subtenant). If any party is a persona moral (legal entity), the company's RFC, registered address, and authorised representative's name and power of attorney reference must be included.

Primary Lease Reference: Identification of the primary lease agreement (contrato de arrendamiento principal) — date, parties, and property address — to which the subarrendamiento is subordinate. The subarrendamiento contract must state that all terms of the primary lease bind the subarrendatario, and that the subarrendamiento terminates automatically if the primary lease is rescinded, expires, or is otherwise terminated under CCF Article 2483.

Property Description and Subleased Area: The complete address and description of the leased property (propertyAddress) and, where applicable, the specific area or portion being subleased (e.g., one floor of a multi-storey commercial space, or a specific bedroom in a shared residence). Reference to the clave catastral or folio real strengthens property identification.

Sublease Term: The start and end dates of the subarrendamiento, which must not extend beyond the expiration date of the primary lease. If the primary lease is subject to renewal, the subarrendamiento must address whether the sublease continues through any renewed period and whether the landlord's consent extends to renewed terms.

Subrental Amount and Payment Terms: The monthly subrenta in Mexican pesos (MXN) — payable by the subarrendatario to the subarrendador on the agreed due date. The subarrendador must issue CFDI invoices for each payment and declare subrental income to the SAT under LISR Article 114. The subrenta may not be set in foreign currency for residential subarrendamientos used as the subtenant's principal residence under CCF Article 2431.

Permitted Use Restrictions: The permitted use of the subleased premises must be identical to or more restrictive than the permitted use in the primary lease — the subtenant cannot receive greater rights than those of the subarrendador under CCF Article 2483. Any prohibited activities under the primary lease (e.g., commercial use in a residential lease) are automatically prohibited in the subarrendamiento.

Security Deposit and Inventory: The security deposit amount (depósito en garantía), conditions for retention and return, and a signed inventory (inventario) of the condition of the subleased premises at commencement — essential for resolving security deposit disputes on termination.

Obligations and Indemnification: Clear allocation of maintenance responsibilities between subarrendador and subarrendatario; the subarrendador remains liable to the original arrendador for all primary lease obligations. The subarrendatario's obligations to comply with the reglamento interno del condominio (if applicable) and any community rules must be stated.

Termination and Notice: Required notice periods for non-renewal and conditions for early termination. The subarrendamiento terminates automatically if the primary lease terminates. Any early termination penalty (pena convencional) agreed under CCF Article 2117 should be specified.

Forms-legal.com provides this Sublease Agreement Mexico template as a practical starting point. Mexican subarrendamiento law varies by state and property type — every subarrendador and subarrendatario should consult a licensed Licenciado en Derecho familiar with the applicable state civil code and the terms of their primary lease before executing any subarrendamiento arrangement, particularly regarding landlord consent requirements and SAT registration obligations.