Wills and successions for Rosarito property

It is the standard Mexican will. You state your wishes before a notario (notary, a senior lawyer appointed by the state, who in Mexico is much more than a witness to signatures). The notary drafts the will, reads it with you, and keeps the original in the notary's protocol, the official book of deeds. You receive a certified copy.

The notary reports the will within 10 business days to the state's Archivo General de Notarías, which keeps the state will registry and is linked to the national registry of wills (Registro Nacional de Avisos de Testamento, RENAT), so that it can be found when it is needed.

In the will you name your heirs, any specific gifts (legados), and an albacea (executor) who will carry out the succession. If you do not know Spanish, the Código Civil requires two interpreters, chosen by you, to take part in the will and sign it with the notary; you can also write the will in your own language and the interpreters translate it into Spanish.

A will made abroad can be used in Mexico, but a Baja California judge must first declare it formally valid, with official proof of the death, the text of the will and its validity under the law of the country where it was made; the documents must be apostilled and translated by a perito traductor. This adds time, cost and room for questions.

A Mexican will avoids most of that. It is already in Spanish, it sits in a notary's protocol, and it is in the will registries where a Mexican notary or judge will look for it. Many owners make a Mexican will that covers only their Mexican property and keep their home-country will for everything else. Under the Código Civil de B.C., a later will revokes an earlier one unless the later will says the earlier one stays in force (Art. 1381). So the Mexican will should say that it covers only property in Mexico and that your foreign will remains in force, and your lawyer at home should check the same point under your home law.

Coordinate with your lawyer at home. For estate or inheritance tax in your own country, ask a U.S. (or Canadian) tax professional.

Most foreign owners in Rosarito hold their home through a fideicomiso, a bank trust required by the Ley de Inversión Extranjera in the restricted zone. The trustee bank holds title; you, as beneficiary (fideicomisario), hold the rights to use, rent, sell and improve the property, and to name substitute beneficiaries.

When the beneficiary dies, the rights pass to the substitute beneficiaries named in the trust, following the trust's instructions, generally without a succession for that property.

If there are no substitutes, or they have died, the beneficiary's rights pass through the succession, under the will or as an intestate case.

Keep the will and the trust consistent: name the same people, or explain clearly why they differ. Review both after a marriage, divorce or death in the family. Mexico Trust Services, the firm's fideicomiso service, explains what happens to a fideicomiso when the owner dies and how to name or change substitute beneficiaries.

Which official fees apply depends on the case. When trust rights pass to substitute beneficiaries, the trustee bank reports the change to the SRE in its annual report, so no SRE permit, permit modification or SRE fee is needed. ISAI and registry fees can apply when property passes to heirs. The bank and the notary confirm the amounts.

The registry fees come from the Ley de Ingresos del Estado de B.C. 2026, Art. 12. In Playas de Rosarito, ISAI (the municipal acquisition tax) is charged on an inheritance (Ley de Hacienda Municipal de B.C., Art. 75 Bis B; Ley de Ingresos de Playas de Rosarito 2026, Art. 9), but at a 0% rate when the property passes between spouses or between parents and children, with the marriage or birth certificate. The 0% is lost if the heir assigns the rights to someone else. Other heirs, such as siblings, grandchildren, nephews, a partner who is not a spouse, or friends, pay ISAI at the normal 2026 rates. The law does not settle whether a substitute beneficiary taking over under the trust deed is taxed as an heir or as an assignee of trust rights; the notary confirms how it applies to your case.

With a will, the heirs and the albacea are already named. The process is mostly about proving the death, confirming the will is the last one, valuing the property and transferring it.

Without a will, the Código Civil decides who inherits, in an order that generally starts with children and the spouse and then moves to parents and other relatives.

Each heir must prove the relationship with birth and marriage certificates, all heirs must take part, and one missing or uncooperative heir can stall everything. Intestate cases take longer, cost more and cause more family disputes.

A succession can be handled before a notary when there is no dispute and all the heirs, who must be adults, emancipated minors or companies, agree. A will made abroad must first be declared valid by a judge, and an intestate case can go to a notary only if the deceased's last home or most of the property was in Baja California. Otherwise it goes to court.

A court case is needed when heirs disagree, when an heir is a minor or cannot act for themselves, or when the will is challenged. In Playas de Rosarito, new civil and family cases filed since 1 March 2026 run under the oral CNPCF procedure (state Congress declaratoria, Periódico Oficial, 30 January 2026). In general terms, a notarial succession follows these steps:

Most delays in successions involving foreigners come from paperwork. Start early and order more copies than you think you need.

In Baja California, the Ley del Notariado requires that wills made in September each year receive a discount set in the notaries' official fee schedule (arancel); this has been required by law since 4 September 2026 (Art. 200 BIS). Ask the notary what the September fee is.

It is a good moment to make or update a will, but a will is worth making in any month.

Galarza Legal reviews your fideicomiso and your family situation, prepares the instructions for your Mexican will so it fits your home-country planning, and coordinates the appointment with the notary. When a death happens, the firm tells the family which route applies, lists the documents, and handles the notarial or court succession and the transfer with the trustee bank. You pay the notary, the bank and the government fees directly; the firm coordinates the steps.

Families abroad can start by email or video call. Contact Lic. Pati Claudia Galarza (Cédula Profesional 15176510) at info@galarza.mx or +1 619-568-2424, book a consultation, or visit the Rosarito office at Blvd. Popotla 3009, Playa Encantada, or the San Felipe office.