Lease agreements and real estate transactions are governed by state civil codes. Residential leases typically favor tenant protection regarding eviction and habitability, while commercial leases allow broader contractual freedom. Foreigners may acquire real estate directly except in restricted zones (coasts and borders), where a bank trust (fideicomiso) is required. Property purchases must be formalized before a notary, registered, and are subject to acquisition taxes and ongoing property tax (predial). Informal agreements or unregistered deeds pose significant legal risks.