Pre-bankruptcy rent is not an administrative expense claim
Claims against the estate in commercial insolvency proceedings. They are those incurred after the commencement of the proceeding and the insolvency declaration, except for labor and tax claims and claims secured by collateral.
Official heading (Spanish): CRÉDITOS CONTRA LA MASA EN EL CONCURSO MERCANTIL. SON LOS CONTRAÍDOS CON POSTERIORIDAD AL INICIO DEL CONCURSO MERCANTIL Y AL DICTADO DE LA SENTENCIA DE DECLARACIÓN, CON EXCEPCIÓN DE LOS CRÉDITOS LABORALES, FISCALES Y AQUELLOS CON GARANTÍA REAL.
The ruling
A company in commercial insolvency (concurso mercantil) challenged the classification of rent on premises it occupied before the proceeding as an unsecured claim, arguing it was tied to ordinary operations. The Collegiate Circuit Court held that only claims incurred after the insolvency declaration qualify as claims against the estate, except labor and tax claims and claims secured by collateral.
Our take
The ruling sets a clear timing rule: anything owed before the insolvency declaration is a pre-petition claim, even if essential for operations. For landlords and recurring suppliers, the lesson is preventive. If a customer shows signs of insolvency, avoid letting arrears build up and require security or advance payment, because amounts due before the declaration will be paid as unsecured claims. Amounts accruing after the declaration do get priority. For the debtor, the ruling limits its ability to favor strategic suppliers for prior debts.
What to do
- If a tenant or customer shows signs of insolvency, require security or advance payment.
- Separate pre- and post-declaration amounts in your accounting.
- Review the conciliator's proposed classification and object within the deadline.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- I.5o.C.1 C (12a.)
- Digital registry
- 2032255
- Published
- June 12, 2026
- Area
- Commercial and civil
- View official source ↗
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Prepared by Artegia for information only; not legal advice. Headings in English are unofficial translations. The official text is the one published in the Semanario Judicial de la Federación or the TFJA journal.