Security Deposit Receipt Mexico (Carta de Depósito en Garantía)

A Security Deposit Receipt Mexico (Carta de Depósito en Garantía) is a written acknowledgment issued by a landlord (arrendador) to a tenant (arrendatario) confirming receipt of the depósito en garantía — a monetary security payment made at the commencement of a residential or commercial arrendamiento contract — governed primarily by the Código Civil Federal (CCF) Article 2447 and the applicable provisions of state civil codes regulating lease security mechanisms across the Mexican republic.

Article 2447 of the Código Civil Federal establishes the framework for the tenant's right of first refusal (derecho del tanto) and the security mechanisms available to landlords in residential arrendamiento contracts, including the depósito en garantía as an alternative to the fiador (personal guarantor) arrangement under CCF Articles 2794–2855. The depósito en garantía serves to secure the tenant's obligations — primarily the payment of any rent arrears at lease termination and any compensation owed for damage to the property beyond normal wear and tear (deterioro por uso ordinario).

In Mexican residential lease practice, the depósito en garantía typically equals one to two months' rent — the equivalent of the security deposit under common law systems. The deposit is held by the arrendador in trust for the duration of the tenancy and must be returned to the tenant within the period specified in the lease agreement or, absent a contractual provision, within the period established by applicable state civil code following the tenant's delivery of vacant possession of the property. For Mexico City residential leases, Article 2448-G of the Código Civil para la Ciudad de México requires the deposit to be returned within one calendar month of the tenant vacating, with interest payable on the deposit if not returned within that period.

The Carta de Depósito en Garantía is a companion document to the arrendamiento contract — issued at the moment the tenant delivers the deposit funds — and serves as the official receipt that the arrendador provides confirming receipt of the security funds. Without this receipt, disputes frequently arise about whether the deposit was paid, the exact amount, and the conditions for its return. Mexican courts in arrendamiento cases regularly request deposit receipts as evidence when tenants claim deposit non-return or when landlords claim the tenant never paid a deposit.

For SAT (Servicio de Administración Tributaria) compliance, the depósito en garantía is not treated as taxable income at receipt — it is a contingent liability of the arrendador. Under the Ley del Impuesto sobre la Renta (LISR) and SAT's administrative criteria, security deposits become taxable income only when the arrendador retains all or part of the deposit at lease termination to cover arrears or damages — at that point the retained amount is treated as rental income for the tax year of retention, and the landlord must issue a CFDI (Comprobante Fiscal Digital por Internet) to document the retention.

The Carta de Depósito en Garantía complements the Acta de Entrega del Inmueble (property handover checklist) prepared at lease commencement — together these documents establish the baseline condition of the property and the security amount available, forming the complete evidentiary foundation for any deposit dispute at lease termination before a mediator, PROSOC, or the Juzgado Civil competente.

A Carta de Depósito en Garantía Mexico is required at the commencement of any residential or commercial arrendamiento contract in which the tenant pays a security deposit to the landlord as an alternative or supplement to a fiador (personal guarantor) arrangement.

The receipt is required whenever a tenant makes a security payment at lease signing — even where the arrendamiento contract already mentions the deposit, a separate receipt issued at the moment of payment provides the clearest legal evidence of when the funds were received and in what amount. Without a separate receipt, the tenant may later claim the deposit was never paid and demand its return even though the landlord retains the funds.

The document is needed when the landlord will hold the deposit in a separate bank account during the lease term — as recommended by PROSOC and AMPI (Asociación Mexicana de Profesionales Inmobiliarios) for professional property management — and the receipt identifies the specific account and confirms the deposit will earn interest at the TIIE (Tasa de Interés Interbancaria de Equilibrio) or another agreed rate if the applicable state civil code requires interest on retained deposits.

A security deposit receipt is required for SAT purposes — the landlord should issue a CFDI for the deposit amount received, classified as a garantía rather than ingreso por arrendamiento, to document the contingent liability and distinguish the deposit from rent income in the landlord's ISR (Impuesto sobre la Renta) records. Failure to distinguish the deposit from rental income can result in premature ISR assessment on funds the landlord is obligated to return.

The receipt is needed at lease termination when the landlord must account for the deposit — returning all or part of it to the tenant. The original deposit receipt establishes the baseline amount from which any deductions for rent arrears or damages are calculated. If the landlord retains any portion, the receipt enables the issuance of a CFDI for the retained amount as rental income, fulfilling the SAT CFDI requirement for that tax period.

Landlords managing multiple residential units through a property management company (empresa administradora de inmuebles) should issue standardised security deposit receipts for every tenancy to maintain consistent documentary records for their SAT reporting and for any rental portfolio financing arrangements with Mexican financial institutions regulated by the Comisión Nacional Bancaria y de Valores (CNBV).

A legally complete Carta de Depósito en Garantía Mexico under the Código Civil Federal Article 2447 and applicable state civil codes must include the following elements to protect both the landlord and tenant and to serve as admissible evidence in any deposit dispute.

Party Identification: Full legal names and RFC (Registro Federal de Contribuyentes) of both the arrendador (who receives and holds the deposit) and the arrendatario (who pays the deposit), plus the official identity document numbers of both parties. This mirrors the identification in the arrendamiento contract.

Reference to the Arrendamiento Contract: The date of the arrendamiento contract, the leased property address, and the agreed monthly rent amount — establishing the contractual context for the security deposit and confirming which lease the deposit secures.

Deposit Amount: The exact amount of the depósito en garantía in MXN (Mexican pesos), expressed both numerically and in words (en número y en letra) — e.g., "$15,000.00 MXN (Quince Mil Pesos 00/100 M.N.)". The amount must be stated in pesos under CCF Article 2431's prohibition on foreign currency denominaton for residential tenancy security instruments.

Payment Date and Method: The specific date the deposit was received and the payment method — bank transfer (SPEI/transferencia bancaria) with reference number, cash (efectivo) with witness attestation, or cheque with cheque number and bank name. For bank transfers, including the CLABE and transaction reference provides irrefutable proof of receipt.

Purpose of the Deposit: A clear statement that the depósito en garantía secures the tenant's obligations under the arrendamiento contract — specifically rent arrears and compensation for property damage beyond ordinary wear and tear — and may not be applied by the tenant as a rent payment during the tenancy. CCF Article 2447 and the lease terms should be cited.

Conditions for Retention: The specific conditions under which the arrendador may retain all or part of the deposit at lease termination — unpaid rent (rentas vencidas), utility charges owed by the tenant, compensation for property damage (daños) documented in the Acta de Entrega del Inmueble, and unpaid condominium maintenance fees (cuotas de mantenimiento) if applicable. The retention must be proportionate to actual documented losses.

Return Deadline and Procedure: The specific deadline for return of the deposit after the tenant vacates and delivers possession — typically 30 calendar days under Mexico City's CCF Article 2448-G, or the period agreed in the arrendamiento contract for other states. The procedure for return — bank transfer to the tenant's CLABE, cheque, or cash — and any conditions precedent to return (property inspection, final utility readings, settlement of outstanding invoices) must be stated.

Interest on the Deposit: Whether interest will be paid on the deposit during the tenancy — some state civil codes and PROSOC guidance recommend holding the deposit in an interest-bearing account — and the applicable rate (TIIE, agreed fixed rate, or INPC-adjusted rate).

Deductions Process: The process by which the arrendador will notify the arrendatario of any deductions — written notice within the return deadline stating each deduction with documentary evidence (repair invoices, unpaid rent records, utility statements) — and any dispute resolution process before seeking judicial remedy.

Forms-legal.com provides this Carta de Depósito en Garantía Mexico template to help landlords and tenants document security deposits clearly and in compliance with CCF Article 2447 and applicable state law. Disputes over security deposit returns are among the most common arrendamiento conflicts in Mexico — a complete, signed deposit receipt accompanied by a thorough Acta de Entrega del Inmueble dramatically reduces the risk of such disputes at lease termination. Both parties should retain signed originals of this document throughout the lease term.