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Limited partnership

Sociedad en Comandita por Acciones (S. en C. por A.)Mexico

What it takes to form, own and run a limited partnership in Mexico, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Mixed: some partners limited, at least one unlimited
Officialgob.mxRead 10 Oct 2026
Quote
La sociedad en comandita por acciones se regirá por las reglas relativas a la sociedad anónima
Owners
At least 2
Officialgob.mxRead 22 Oct 2026
Quote
se compone de uno o varios socios comanditados que responden de manera subsidiaria, ilimitada y solidariamente, de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus acciones
Directors
Not stated

The registry’s and the law’s own pages do not mention it.

Minimum capital
Not stated

The registry’s and the law’s own pages do not mention it.

Formation fee
MXN 2,302 (about €111)
Officialventanillamipymes.economia.gob.mxRead 10 Oct 2026
Quote
Costo $2,302 mxn (tarifa mínima) Tiempo 10 días Es bueno saber Tomando como ejemplo la tarifa mínima del Registro Público de la Ciudad de México para el año 2024.
Tax on profit
Flat · 30%
Officialdiputados.gob.mxRead 10 Oct 2026
Quote
Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.
Notary needed: YesResident director needed: NoFormed online: No

Form it

Who registers it

Registry
Registro PĂşblico de Comercio (SecretarĂ­a de EconomĂ­a)
Formed without visiting
Not stated

The registry’s and the law’s own pages do not mention it.

Formed online
No

What it takes to form

A notary
Required
A resident director
Not required
Paying up the capital
Not in our records

Own it

Who may own and run it

Directors
Not stated

The registry’s and the law’s own pages do not mention it.

Shareholders
Not stated

The registry’s and the law’s own pages do not mention it.

Members
At least 2
Official gob.mx read 22 Oct 2026
Quote
se compone de uno o varios socios comanditados que responden de manera subsidiaria, ilimitada y solidariamente, de las obligaciones sociales, y de uno o varios comanditarios que únicamente están obligados al pago de sus acciones
A local company secretary
Not stated

The registry’s and the law’s own pages do not mention it.

A local registered agent
Not stated

The registry’s and the law’s own pages do not mention it.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Sociedad en Comandita por Acciones (S. en C. por A.).

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the Sociedad en Comandita por Acciones (S. en C. por A.) are in our records.

What is public

Beneficial owners
To the authorities only
Official diputados.gob.mx read 10 Oct 2026
Quote
están obligadas a obtener y conservar, como parte de su contabilidad, y a proporcionar al Servicio de Administración Tributaria, cuando dicha autoridad así lo requiera, la información fidedigna, completa y actualizada de sus beneficiarios controladores

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Flat · 30%

Personas morales (sociedades mercantiles included) compute ISR on the fiscal result of the year at 30% (LISR art. 9); the type is not transparent. Special regimes exist but are not applied here.

Official diputados.gob.mx read 10 Oct 2026
Quote
Las personas morales deberán calcular el impuesto sobre la renta, aplicando al resultado fiscal obtenido en el ejercicio la tasa del 30%.

Work it out on a profit figure: the company’s tax, the owner’s, and what is left.

CFC rules in Mexico
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Not in our records Route, Statutory fee: none of these is in our records for the Sociedad en Comandita por Acciones (S. en C. por A.).

Every business in Mexico

VAT

Standard rate
Not in our records
The tax authority’s pages have not been read for Mexico.

Payment and banking services

3 services name Mexico on their own list: Paysera, Airwallex, Stripe. Each provider, and what a listing means.

Reference

Its name and code

Kind
Limited partnership
Derived our grouping, the same words in every country
Name in law
Sociedad en Comandita por Acciones (S. en C. por A.)
ISO 20275 code
A2A8