MEXICO Law and Practice Contributed by: Héctor Kuri, Ricardo García, Lisandro Herrera and Xavier Careaga, Galicia Abogados, S.C.
access and enforcing bans. The LGCFD establishes “violence in sporting events” as a specific federal crime, prescribing prison sentences ranging from six months to four and a half years for conduct including throwing dangerous objects, pitch invasions, brawls, and introducing prohibited weapons. Security is bifurcated: organisers manage interior venue safety through private security firms, whilst municipal police and, for the 2026 FIFA World Cup, the National Guard manage surrounding perimeters through formal co-ordination agreements. Sports governing bodies, federations, and non-profes - sional clubs typically incorporate as civil associations ( Asociaciones Civiles or A.C.), a non-profit structure offering tax exemption and tax-deductible donations, requiring registration with CONADE. This structure mandates reinvestment of surplus into sporting objec - tives rather than distribution to members. Professional sports clubs may adopt civil associa - tions or commercial structures such as commercial companies ( Sociedades Anónimas or S.A.) or limited liability companies ( Sociedades de Responsabilidad Limitada or S.R.L.). Whilst the A.C. form maintains tax benefits, commercial structures allow profit distribu - tion and equity investment. 4. Corporate Structures 4.1 Legal Forms of Sporting Bodies The choice reflects financial strategy: development- focused entities prioritise tax advantages through the A.C. structure, whilst commercially driven professional clubs may opt for corporate forms enabling invest - ment and profit distribution. 4.2 Corporate Governance Codes There is no single mandatory sport-specific corporate governance code in Mexico. However, entities within SINADE may voluntarily adopt the Good Governance Code ( Código de Buen Gobierno ), which establishes principles for transparency, accountability, and integ - rity. Non-compliance does not result in legal penalties but may affect eligibility for public funding or CONADE recognition.
There is no uniform statutory “owners and directors test” for sports organisations in Mexico. Officers owe duties consistent with their corporate structure: direc - tors of civil associations owe fiduciary duties includ - ing care, loyalty, and acting in the organisation’s best interests under the Federal Civil Code; directors of commercial companies are subject to the General Law of Commercial Companies. Personal liability may arise for breach of these duties. Sporting sanctions for financial distress (such as points deductions or transfer restrictions) are not pre - scribed by general legislation but are typically found in league or competition regulations. 4.3 Sport Funding Sport in Mexico is funded through public and private sources. Public funding comprises federal budg - et appropriations allocated to CONADE and state government contributions. Private revenue streams include donations, sponsorship agreements, and the EFIDEPORTE tax incentive, which allows taxpayers to allocate a portion of their income tax to authorised high-performance sports projects. CONADE allocates resources to national sports fed - erations based on athletic performance, development programmes, and strategic priorities. Federations distribute funds to regional associations, clubs, and individual athletes. At the club level, additional private revenue is generated through membership fees, com - mercial sponsorships, broadcasting rights, ticketing, and merchandising. The funding model has evolved from a trust-based federal financing system to a hybrid approach com - bining public appropriations, targeted tax incentives, and private-sector participation. 5. Intellectual Property, Data and Data Protection 5.1 Trade Marks The LFPPI regulates the Mexican Institute of Indus - trial Property (IMPI), responsible for the registry and administrative enforcement of trade marks. Registra - tion typically takes six months to one year, is valid for
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