AML Form for Vulnerable Activities Mexico (Formulario PLD Actividades Vulnerables)

An AML Form for Vulnerable Activities Mexico (Formulario PLD Actividades Vulnerables) is a compliance document used by obligated entities (sujetos obligados) under the Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (LFPIORPI), published in the Diario Oficial de la Federación on 17 October 2012 and its Reglamento published on 16 August 2013. The LFPIORPI establishes a preventive framework to identify and report transactions that could involve resources derived from illicit activities (recursos de procedencia ilícita), thereby supporting Mexico's international commitments under the Financial Action Task Force (FATF/GAFI) recommendations, to which Mexico has been a member since 2000.

The Formulario PLD captures the mandatory information that sujetos obligados must collect, verify, and retain when performing actividades vulnerables as listed in Article 17 of the LFPIORPI. These vulnerable activities include: construction, development, and sale of real estate (fracción I); habitual transmission of funds (fracción II); credit extension and factoring services (fracción III); habitual exchange of currency (fracción IV); issuance of travel checks, money orders, or prepaid cards (fracción V); provision of professional services by notaries, brokers, and accountants in certain transactions (fracción XIII); gaming and lottery activities (fracción XIV); and the purchase and sale of vehicles, precious metals, gems, watches, or artwork for amounts exceeding threshold values defined in Article 17 subsections (fracción XVI).

The Unidad de Inteligencia Financiera (UIF), a unit of the Secretaría de Hacienda y Crédito Público (SHCP), is the competent authority receiving notices (avisos) filed by sujetos obligados through the Sistema de Portal de Prevención de Lavado de Dinero (SPPLD), formerly known as the portal del SAT-UIF. Article 18 LFPIORPI requires sujetos obligados to establish and maintain internal policies, criteria, measures, and procedures (Programa de Cumplimiento PLD/FT) approved by a compliance officer (oficial de cumplimiento) before commencing operations that constitute vulnerable activities.

The AML Form for Vulnerable Activities Mexico serves as the primary intake document within a Programa de Cumplimiento PLD/FT, enabling entities to capture Know-Your-Customer (KYC) data — including the client's name, RFC, CURP, official identification, nationality, occupation, and the nature and purpose of the transaction — before the vulnerable activity is performed. Article 18 Section I LFPIORPI requires verification of the client's identity through official documents, and the records generated by this form must be retained for a minimum of five years under Article 21 LFPIORPI.

Beyond client identification, the LFPIORPI establishes a tiered notice system: Article 17 provides monetary thresholds (expressed in multiples of the Unidad de Medida y Actualización — UMA) above which sujetos obligados must file an aviso with the UIF. For the most sensitive categories, any single transaction or aggregate of related transactions within a calendar month exceeding 645 UMAs (approximately MXN 66,000 as of 2025, given UMA = MXN 108.57) triggers a mandatory aviso. The form captures transaction values in UMA equivalents to facilitate this threshold analysis.

The SAT (Servicio de Administración Tributaria) exercises shared supervisory authority over non-financial sujetos obligados and may audit compliance programmes, review notice-filing histories, and impose sanctions under Articles 53 through 57 LFPIORPI, which include fines ranging from 200 to 65,000 UMAs for each violation. The CNBV (Comisión Nacional Bancaria y de Valores), CNSF (Comisión Nacional de Seguros y Fianzas), and CONSAR (Comisión Nacional del Sistema de Ahorro para el Retiro) supervise compliance for entities under their respective regulatory jurisdictions. The Formulario PLD Actividades Vulnerables is the foundational document ensuring each client interaction creates a traceable, auditable record for supervisory review.

An AML Form for Vulnerable Activities Mexico is required every time a sujeto obligado under the LFPIORPI performs, initiates, or participates in an actividad vulnerable as enumerated in Article 17 of the LFPIORPI. The obligation to collect and retain this information arises regardless of whether the transaction amount meets the threshold for filing an aviso with the UIF — identification and record-keeping obligations apply to all transactions; only the aviso-filing obligation is triggered by the monetary thresholds.

Real estate developers, brokers (corredores públicos), and notaries (notarios públicos) must use the form when participating in the acquisition, sale, or transfer of real estate under LFPIORPI Article 17 fracción I whenever the transaction value exceeds 8,025 UMAs (approximately MXN 870,000 as of 2025). The form documents client identity, beneficial ownership (propietario real), and the declared source of funds (origen de los recursos).

Mutual funds, financial intermediaries, and operators of transmission companies (empresas de transmisión de dinero) require the form for every transaction, including small-value remittances, as the LFPIORPI imposes additional CDD (Customer Due Diligence) obligations for cross-border funds transfers under Article 17 fracción II. Currency exchange houses (casas de cambio) regulated by the Banco de México must complete the form for transactions above 300 UMAs per client per day under fracción IV.

Professional service providers — accountants (contadores públicos), lawyers (abogados), and tax advisers (asesores fiscales) — must complete the form when assisting clients with the establishment, administration, or restructuring of legal entities, or the purchase and sale of real estate, under LFPIORPI Article 17 fracción XIII. This obligation applies whenever the professional acts on behalf of or for the account of a client in transactions involving corporate structuring, trust creation, or significant asset transfers.

Casinos, gaming facilities, and lotteries (casinos, salas de juego, loterías) registered under the Ley Federal de Juegos y Sorteos must complete the form for every client purchasing chips, lottery tickets, or gaming credits where the daily aggregate per client exceeds 645 UMAs under fracción XIV. The form must capture the client's identity before the gaming activity commences.

Vehicle dealers, jewellers, watchmakers, and fine art dealers must use the form under fracción XVI when selling to a single client vehicles, precious metals, gems, watches, or artworks for amounts exceeding 3,210 UMAs (approximately MXN 348,000) in a single transaction or aggregate monthly transactions. The LFPIORPI also requires the form for the sale of aircraft (aeronaves) and watercraft (embarcaciones) regardless of value under fracción XVII.

Under Article 20 LFPIORPI, sujetos obligados must also complete the form with enhanced due diligence (EDD) information when dealing with Personas Políticamente Expuestas (PPE) — politically exposed persons including senior government officials, legislators, judicial functionaries, and their family members and close associates — regardless of whether monetary thresholds are met.

A valid AML Form for Vulnerable Activities Mexico under the LFPIORPI and its Reglamento must capture the following elements to satisfy regulatory requirements and withstand UIF or SAT audit scrutiny.

Entity and Compliance Programme Identification: Full legal name and RFC of the sujeto obligado, the specific actividad vulnerable being performed (citing the applicable LFPIORPI Article 17 fraction), the name and registration number of the Oficial de Cumplimiento designated under Article 18 Section III LFPIORPI, and the date of the activity. The Oficial de Cumplimiento must be registered with the SAT through the SPPLD portal before filing any avisos.

Client Identification Data (Know-Your-Customer / KYC): For individuals (personas físicas): full legal name, date of birth, nationality, official identification type and number (INE/IFE, passport, FM2/FM3 resident card), RFC, CURP, country of tax residence, and contact address. For legal entities (personas morales): corporate name (razón social), RFC, country of incorporation, registered address, and full identification of all beneficial owners (propietarios reales) holding 10% or more of the capital under Article 18 Section I LFPIORPI. The Reglamento requires that identification documents be verified against original documents — photocopies alone are insufficient for compliance.

Politically Exposed Person (PEP) Declaration: A yes/no declaration by the client confirming whether they are, or are related to, a Persona Políticamente Expuesta (PPE) under Article 20 LFPIORPI. Where the client is a PPE, enhanced due diligence (EDD) measures apply — the sujeto obligado must obtain senior management approval, identify the source of wealth, and apply enhanced ongoing monitoring. PEP declarations must be updated annually or when the sujeto obligado becomes aware of a change in status.

Transaction Description and Value in UMA: A clear description of the vulnerable activity being performed, the monetary value of the transaction expressed both in Mexican pesos (MXN) and in UMA equivalents (dividing the MXN amount by the current annual UMA value, updated annually by INEGI under the Ley para Determinar el Valor de la Unidad de Medida y Actualización). This UMA expression is mandatory for determining the aviso-filing threshold under each LFPIORPI Article 17 fraction.

Source of Funds Declaration: A client declaration identifying the origin of the funds or assets used in the vulnerable activity (efectivo, transferencia bancaria, cheque, recursos propios de actividad empresarial, etc.). Where the declared source is business income, the client must provide the corporate RFC and a brief description of the economic activity. Article 32 LFPIORPI prohibits cash payments exceeding 200,000 UMAs in real estate transactions and 100,000 UMAs in other vulnerable activity categories.

Beneficial Owner Information: Identification of the person who ultimately controls or benefits from the transaction (propietario real o beneficiario controlador), even where the transaction is conducted through an agent or representative. The Reglamento Article 4 requires collection of full identification data, nationality, tax residence, and ownership percentage for all beneficial owners. Since 2022, the SAT has enforced the Beneficiario Controlador registry under Article 32-B Ter of the Código Fiscal de la Federación (CFF), cross-referencing PLD/FT data.

Aviso Filing Determination: A checklist verifying whether the transaction amount meets or exceeds the applicable aviso threshold for the specific vulnerable activity category, and if so, confirmation that an aviso was filed through the SPPLD portal within the time limit established by Article 24 LFPIORPI (generally within 30 calendar days of the month end in which the activity occurred, with shorter deadlines for real estate closings).

Document Retention Certificate: Confirmation that all supporting documents — client identification copies, transaction records, source of funds documentation, and the completed form — have been filed in the client's PLD/FT file and will be retained for a minimum of five years under Article 21 LFPIORPI, available for production to the SAT, UIF, or other supervisory authority upon request within the timeframes specified in any formal inspection notice.

Forms-legal.com provides this AML Form for Vulnerable Activities Mexico as a compliance baseline. Each sujeto obligado must adapt this form to the specific requirements of its Programa de Cumplimiento PLD/FT, which must be reviewed and updated annually or when the LFPIORPI, its Reglamento, or UIF typologies guidance is amended. Professional review by a licenciado en derecho or contador público with PLD/FT specialisation is strongly recommended before use.