1. Offer and acceptance are any manifestation of will expressing the exercise of the right to conclude a contract; that which is issued first constitutes the offer, and that which is expressed subsequently constitutes the acceptance. 2. The contract is concluded as soon as the offer is linked with the acceptance and they are in agreement, with due regard to any specific conditions that the law may prescribe for its conclusion. 3. If more than one offer is issued before acceptance, the final offer shall be considered. 4. If the acceptance is coupled with what adds to, restricts, or modifies the offer, it is considered a rejection that includes a new offer. 5. The issuance of an acceptance after the expiration of an offer does not conclude a contract, but it is considered a new offer.
Interpretation and application must be checked against the official text and current version.