SOS Children's Village Comitán is located south of Comitán in Chiapas, one of the poorest federal states in Mexico. The nearest town is San Cristóbal de las Casas. Because of the violent struggle between indigenous insurgents and the Mexican army, in 1994 an SOS Emergency Relief Programme was organized in Comitán. It ended in 1997, since by then the situation was under control and there were no more refugees, though the conflict had not yet been resolved. A little later, construction of the SOS Children's Village and the SOS Social Centre started. In March 1999, the first children and SOS mothers moved into their new homes. SOS Children's Village Comitán consists of 16 family houses, the village director's house, the aunts' (family helpers') house, a multi-purpose hall and an administration building.

The children from the SOS Children's Village attend public schools in the neighbouring community, which include a primary and secondary school as well as a technical university. Since April 2005, there has been an SOS Youth Facility, where young people gradually prepare for living independently.

SOS Social Centre Comitán runs a day-care centre, which consists of six group rooms, a dormitory and a multi-purpose hall. It accepts up to 150 babies and children, both from the SOS Children's Village and the local community. Furthermore, the SOS Social Centre supports the local community through different measures of family strengthening, for example by organizing childminding programmes or special workshops for parents.