Baja Property Insider · Selling · Stage Worksheet

Under contract

Last reviewed September 2026 · bajapropertyinsider.com

A sale agreement is signed. You now have obligations with dates attached, and the buyer's review will test whatever you left unresolved.

What usually happens next

1. 01 — Deliver the documents the contract requires, on the dates it requires.

   Sale agreements list what the seller must produce and when — certificates, receipts, statements. Late delivery can give the buyer an exit or a claim. Put the dates in a calendar the day you sign, and request documents early, because certificates take days to issue.

2. 02 — Work with the notario on the tax calculation and any exemption you are claiming.

   The notario calculates and withholds the seller's ISR at closing. If you believe an exemption applies, the notario needs the supporting evidence — residency documentation, utility history, whatever the rule requires — well before signing day. Exemptions are established with documents, not asserted at the table.

3. 03 — If the property is in a trust, notify the bank early — trustee steps take time.

   Selling trust-held property means the trustee bank signs off, charges its fees, and issues its paperwork on its own schedule — often weeks. Notify the bank the day the agreement is signed. A closing date set without the trustee's timeline in it is a closing date that will move.

4. 04 — Confirm how and where sale proceeds will be paid to you.

   Decide the currency, the destination account and the mechanics before closing week. Cross-border transfers, peso-dollar conversion and any withholding are much easier to arrange in advance than to fix after funds are in motion. Get the payment instructions in writing in the closing statement.

What to watch for

• Trustee processing time delaying a closing everyone assumed was scheduled.
• Buyer requests to change terms after their review, presented as routine.
• Missing invoices for improvements, which can raise the tax you owe.

Papers and people

• Who is involved: Notario · Bank / trustee · Accountant · Buyer's representatives
• Documents that show up: Signed sale agreement · Trust documents · Improvement invoices · Tax calculation

Notes

Gerardo Sánchez Aramburu

Independent Attorney Partner

Some steps on this sheet are judgment calls, not paperwork. When one of them turns out to matter for your transaction, an independent Mexican attorney is the right next reader — someone answerable to you, not to the deal. Gerardo works directly with foreign buyers and owners in Baja California Sur, in private 30-minute consultations.

Book directly: bajapropertyinsider.com/legal-guidance

Sources and last reviewed

Last reviewed September 2026. Laws, rates, and municipal requirements change. Treat this page as a starting point and confirm anything you intend to rely on with your notario or an independent Mexican attorney.

• Ley del Notariado para el Estado de Baja California Sur — Defines what a notario must verify, certify, calculate, and file for a property transfer.
• Ley del Impuesto Sobre la Renta (SAT) — Seller-side income tax on a property sale, and the residency-based exemptions.
• Seller's guide to trusts, eSales International — Assignment of rights versus a new trust, and what the bank asks a seller for. (https://esalesinternational.com/2026/05/08/understanding-the-fideicomiso-a-sellers-guide-to-trusts/)

A finished checklist is a well-prepared file, not a verified transaction. Baja Property Insider — bajapropertyinsider.com