The ejidal parcel is property of the ejido in terms of the agrarian law, although most people consider (wrongly) that it is the property of the ejidatario, neighbor or possessor to whom the parcel was assigned, however, the legislation on the matter establishes in its article 9 that the owner of the ejidal lands is the agrarian nucleus.
The Political Constitution of the United Mexican States and the agrarian legislation, establish the possibility that the ejido lands (ownership of the ejido) that have been formally parceled out and assigned to an ejidatario can adopt full domain over said surface, for which, the assembly meeting with the special formalities must accept that this surface can become the private property of the ejidatario, said assembly must be registered in the National Agrarian Registry and once the ejidatario who was authorized to move to private property is qualified as legal, he can request the above-mentioned registry institution to register in full ownership of his applicant.
Analyzing the foregoing, we can conclude that full domain of an ejido is an authentic transfer of property and even if it is not one of the acts and/or contracts that our civil legislation recognizes and that the agrarian law does not refer to as such either, it is really facing to this, since the ejido parcel that was owned by the agrarian nucleus becomes the property of the ejidatario, hence at that moment the individual's patrimony is increased and is disincorporated from the surface owned by the ejido, without any of the above causing taxes , notwithstanding that the agrarian subject who will be the owner of the land considerably increases his patrimony.
To the foregoing, I add that by provision of the law, the first alienation made by the ejidatario of a parcel with full ownership to a third party is also free of federal taxes and duties for the alienator.
Dra. Odilisa Gutiérrez Mendoza
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