MEXICO Law and Practice Contributed by: Javier Díaz de León, Monica Ramos and Martín Cortina, Díaz de León Abogados
tion proceeding or an amparo action is still required in order for the Civil Registry to issue the birth certificate with the intended parents’ names. Foreign parents must additionally consider their country’s require - ments for recognition of filiation and travel documents for the child. 9.2 Same-Sex Marriage As of July 2026, same-sex marriage is legal in all 32 Mexican states. The process was completed on 4 December 2025, when the Congress of Guanajuato, the last state to join, approved the reform of its Civil Code. Recognition was achieved through three differ - ent mechanisms. • Direct legislative reform to state Civil Codes (the majority of states). • SCJN jurisprudence – Judicial Precedent 43/2015 declared unconstitutional any state laws restricting marriage to unions between a man and a woman. Any same-sex couple may obtain a valid marriage through an amparo proceeding even in states that have not formally amended their legislation. • State executive decrees or local judicial decisions issued prior to the formal legislative reform. The succession and tax implications of same-sex marriage are identical to those of opposite-sex mar - riages: • the surviving spouse occupies the same position in the order of legal heirs; • the same alimony rights apply between spouses and in favour of the surviving spouse; • gifts between spouses are exempt from income tax; and • the same liquidation consequences arise upon the termination of marriage. Mexican law makes no distinction between same- sex and opposite-sex marriages in tax or succession treatment. 9.3 Cohabitation and Unmarried Couples Cohabitation Cohabitation is the legal concept that recognises legal unions between two persons who live in the same
house without being married. The requirements for legal recognition are as follows: • continuous cohabitation in the same house; • common life for a five-year period (Mexico City Civil Code reduces it to two years); and • no existing marriage during the cohabitation period. Note that the minimum five-year period does not apply if the couple has children in common. Unlike marriage, cohabitation does not require registration with the Civil Registry; its existence must be proven in the event of a legal claim. Rights Generated by Cohabitation The surviving partner has the right to inherit recipro - cally, applying the same rules as spousal succession, provided there is no surviving spouse and the cohabi - tation period is evidenced. In Mexico City, the surviv - ing partner inherits on equal terms with the spouse. Moreover, there is a reciprocal obligation to provide alimony support between spouses. Applicable legisla - tion recognises the cohabiting partner as a beneficiary of health benefits and, under certain conditions, of a survivor’s pension. Differences Between Cohabitation and Marriage Burden of proof A spouse proves their status with the marriage certifi - cate, while a cohabiting partner must prove the rela - tionship through witnesses, shared domicile records, joint children’s birth certificates, or other means, which may give rise to litigation in Mexico. Property and succession Marriage automatically generates a common property or separate property regime, whereas cohabitation does not automatically generate any property regime – each partner retains exclusive ownership of their own assets unless otherwise agreed in writing. From a succession perspective, the cohabiting partner is not a forced heir; if the deceased executes a will without including the other partner, said partner will have no inheritance rights unless they are a creditor for ali - mony purposes. If multiple simultaneous concubinage relationships existed, none of the partners will have inheritance rights.
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