Corp 55 final bundle: what the Mexican developer hands the buyer in pre-sale and the brokers in training
When a Mexican developer launches a new residential, commercial or mixed development across CDMX, Mérida, Querétaro, Tijuana, Guadalajara, Puebla or Monterrey, the first 90 days of pre-sale decide whether they sell 70% or carry inventory for three years. The corp 55 final bundle equips the buyer with a 1:200 architectural scale model of the development, a 32-page printed dossier with amenities, finishes and floor plans, a 64 GB encrypted USB with 4K development video and technical plans in PDF, a ceramic mug with building render, a foldable nylon cooler with development logo and a 500 ml stainless thermos. For the broker network, we add a tech backpack with laptop compartment, a DTF shirt with development logo and an additional encrypted USB with mortgage calculator. The CFDI 4.0 invoice goes out with key G03 (general expenses) or P01 (advertising) depending on use and is 100% deductible under the general regime.
Why the buyer's kit decides the first-quarter close
The Mexican developer selling pre-sale competes against five others with similar amenities, comparable location and price in the same range. What defines the first-quarter close isn't the amenity: it's the tangible object the buyer takes home and shows to their family. The 1:200 architectural scale model with the main building in resin, the foldable cooler with development logo and the encrypted USB with 4K video of the virtual tour turn the buyer into an involuntary promoter of the development for the next two weeks.
The Mexican corporate running a broker network with more than 80 independent real-estate agents spends between $4,800 and $9,500 MXN monthly per agent on commissions, training, materials and transport. Of that total, between 6 and 10% goes to materials the agent renews from their own pocket because the developer never gave them a standardised kit. The corp 55 final bundle organises that expense and invoices it as pre-sale investment with full deductibility and CFDI 4.0 broken out by line.
The architectural scale model is produced by resin injection with matte finish in the development's corporate colours. The 1:200 scale shows the general volumetrics, common amenities (pool, gym, multi-use room, roof garden, lobby) and the relationship with the urban context. For developments with multi-phase master plan, we run sectional models per phase. The model ships on a lacquered wood base with metal plate engraved with the development name and pre-sale date.
For corporates with metropolitan-area operations under NOM-001 regulation for construction and housing, we attach to the dossier the development's regulatory compliance: permits, licences, energy efficiency certificates, structural warranties and Public Property Registry documentation. The invoice segregates from advertising expense for correct deductibility.
What's in the corp 55 final bundle
The complete buyer kit weighs 3.2 kilos and ships in a foldable 600D nylon cooler with reinforced handle, Velcro closure and aluminised inner lining. The complete broker kit weighs 2.4 kilos and ships in a tech backpack with organised compartments for laptop and accessories.
1:200 architectural scale model of the development
Resin-injected matte-finish model in the development's corporate colours. 1:200 scale shows general volumetrics, common amenities (pool, gym, multi-use room, roof garden, lobby) and urban context. For multi-phase master plan developments, sectional models per phase with interchangeable modules. Lacquered wood base with metal plate engraved with development name and pre-sale date. Dimensions 40 × 30 × 15 cm. Production time 45 days per unit.
32-page printed dossier with amenities and floor plans
32-page dossier on 150 g/m² matte coated paper with 300 g/m² coated cardboard cover with hot stamping of the development logo. Content: general amenities, finishes (kitchen, bathrooms, floors, closets), floor plans per typology, master plan, common amenities with professional renders, surface and price table, payment methods, delivery schedule and legal documentation. French-sewn binding with silk ribbon closure. 23 × 23 cm format.
64 GB encrypted USB with 4K video and technical plans
AES-256 encrypted 64 GB USB with pre-installed encryption software, anodised aluminium case with protective cap, USB-A connector and USB-C adapter included. Stores the 4K development video (mp4 1080p and 4K), technical plans in PDF, digital dossier, commercial brochure, mortgage calculator, 360° virtual tour, high-resolution master plan and NOM-001 regulatory compliance. Compatible with Windows, macOS and Linux. FIPS 140-2 compliant. Black or graphite grey with laser logo.
Ceramic mug with render + foldable cooler + thermos
White 350 ml ceramic mug with main building render printed in sublimation with lead-free ink, microwave and dishwasher safe. Foldable 600D nylon cooler with reinforced handle, Velcro closure, aluminised inner lining and development logo embroidered on the front (15 cm). 18/8 stainless steel double-wall thermos with vacuum insulation, 500 ml capacity, laser-engraved development logo. Holds temperature 12 hours hot and 24 hours cold. BPA-free. NOM-251 compliant. Black, white or graphite grey.
How the launch invoices under LISR
The corp 55 final bundle runs in two invoicing modes. The first is per pre-sale with CFDI 4.0 issued at quarter close and description per line and kit (buyer or broker). The second is annual development with fixed unit price invoiced against actual quarterly delivery, with payment complement at 30 days.
USO CFDI depends on the developer's tax regime and the area receiving the expense. For Régimen General with marketing or pre-sale area, it invoices on key P01 (advertising) or G03 (general expenses) depending on reporting. For RESICO, it invoices on key G03 because the kit counts as pre-sale investment. Accounting validates ahead of the first batch to confirm the right key and the specific expense account.
The 16% IVA breaks out line by line on the CFDI 4.0. For free-zone deliveries (typical of tourist developments in Baja California Sur, Quintana Roo or Riviera Nayarit), IVA is calculated at 0% for developments under tourism promotion regime and the Free Zone complement attaches with the SAT authorisation number. For deliveries with Carta Porte across state lines, the Carta Porte 3.0 complement attaches with the premium carrier's data.
Cancellation or correction of the CFDI runs within 24 hours of the request. Typology or unit changes after delivery are handled by replacement with an additional charge and a new CFDI for the additional piece. A kit not delivered because of buyer cancellation before promise-of-sale signing is invoiced only when order confirmation was signed by the sales area at least 5 business days in advance.
Buyer and broker curve for the development
The typical curve for a Mexican real-estate development with 200 pre-sale units is: 60% buyers with complete kit (120 kits), 30% buyers with dossier + USB without model (60 kits), 10% brokers with complete training kit (20 kits per broker network). For commercial developments with commercial units for rent, the distribution concentrates more on brokers and potential tenants.
For residential developments under condominium property regime, the kits ship at the pre-sale event with personalised presentation and buyer photo with the sales team. For pre-sale developments with multi-site events (CDMX, Monterrey, Guadalajara, Mérida), we run segregated batches per site with independent invoicing per RFC. Premium logistics runs with DHL or armoured truck and delivery to the sales room with signed acknowledgement from the pre-sale manager.
For developments with US or Canadian buyers under USMCA, the kits ship with temporary customs entry for buyer personal effects and temporary export letter for corporate goods. The Mexican invoice goes out in MXN at the day's exchange rate and is paired with an American invoice when the developer requires it for their US books.
For developments with external broker networks, the broker kit ships at the initial training event with presentation from the pre-sale manager and broker photo with the team. The broker signs receipt and commits to using the kit on customer visits. The invoice segregates from pre-sale expense for correct deductibility under the general regime.
Pricing, MOQ and timelines
Pricing in MXN before 16% IVA. The buyer kit starts at $2,890 MXN per unit from MOQ 50. The broker kit starts at $1,840 MXN per unit from MOQ 25. In developments with 200+ buyers and 50+ brokers, the unit costs drop to $2,420 and $1,520 respectively with safety stock reserved at our premium CDMX, Mérida and Monterrey warehouses. The CFDI 4.0 invoice is issued at quarter close with full deductibility under pre-sale expense.
Production runs 35 to 45 business days for architectural scale models, bound dossiers and programmed encrypted USBs. Series above 200 kits require 50 to 60 business days with a 12-week lead time before the pre-sale event. Premium delivery runs with DHL or armoured truck and delivery to the sales room with signed acknowledgement from the pre-sale manager.
For developers with free-zone operations (tourist developments in Baja California Sur, Quintana Roo or Riviera Nayarit), the kits are assembled in Tijuana or Cancún with cross-border delivery in 24 to 48 hours and Carta Porte at 0% IVA. For buyers based in the US or Canada under USMCA, the kit ships with temporary customs entry for buyer personal effects and temporary export letter.
FAQ — corp 55 final bundle
Can you customise the model with the real development master plan?
Yes. We work directly with the developer's architecture team to reproduce the real development master plan at 1:200 scale. For multi-phase master plans, we run sectional models per phase with interchangeable modules that update as pre-sale progresses. The model ships on a lacquered wood base with metal plate engraved with the development name. Production time is 45 days per unit.
What happens if the buyer cancels the promise before signing?
The kit is considered delivered and logged in the pre-sale CRM. No return applies. The developer decides whether to give the kit to the next interested buyer as a sales gesture (common practice) or to the broker as recognition for the derived sale. The original invoice remains as support for the deductible expense. For buyers cancelled before signing, the kit invoices only if production had already started.
Can you deliver in free zone at 0% IVA?
Yes. For tourist developments in Baja California Sur, Quintana Roo or Riviera Nayarit under tourism promotion regime, we deliver with 0% IVA CFDI and the Free Zone complement attached. The Carta Porte is issued with origin at our Tijuana or Cancún warehouse and destination at the development's sales room. For buyers based in the free zone, the kit ships complete with 0% and a fiscal address complement.
Do the model and USB meet temporary export regulations?
Yes. The model ships with temporary export letter as promotional material for the development, with scheduled return at pre-sale close. The encrypted USB ships with access code in a separate envelope to the sales manager. For buyers in the US, Canada or Europe for international pre-sale, the kit ships with temporary customs entry and temporary export letter for buyer personal effects.
Can you include a mortgage calculator on the encrypted USB for brokers?
Yes. For external brokers, the encrypted USB includes a mortgage calculator in Excel format compatible with Windows and macOS, with scenarios for down payment, term, fixed rate and variable rate. The calculator updates quarterly with the new mortgage products from Mexican banks (BBVA, Santander, Banregio, Scotiabank, HSBC, Banorte). It invoices separately with its own line on the CFDI 4.0 under the sales tools line.
Do you handle differentiated kits for pre-sale, sale and post-sale?
Yes. For developers with pre-sale, sale and post-sale operations, we run three versions of the kit: pre-sale with model, dossier and encrypted USB for the buyer before signing; sale with basic welcome kit and amenities for the buyer after signing; post-sale with moving kit (boxes, labels, maintenance planner, dues calendar) for the owner before delivery. Each version invoices separately with its own line on the CFDI 4.0.