Sworn Declaration of Assets Mexico (Declaración Jurada de Bienes)

A Sworn Declaration of Assets Mexico (Declaración Jurada de Bienes) is a formal written instrument under oath (bajo protesta de decir verdad) in which a natural person (persona física) discloses the totality or a specified category of their assets — real property (bienes inmuebles), movable property (bienes muebles), bank accounts and financial instruments, business interests, intellectual property rights, and other valuables — as of a specific date, for a defined legal or administrative purpose. The Mexican legal framework for asset disclosure rests on multiple pillars: the Código Fiscal de la Federación (CFF), published in the Diario Oficial de la Federación on 31 December 1981, which governs tax-related asset disclosures; the Ley Federal para la Prevención e Identificación de Operaciones con Recursos de Procedencia Ilícita (LFPIORPI), published in the DOF on 17 July 2012 and commonly known as the Ley Anti-Lavado, which mandates asset disclosure in the context of high-risk commercial activities; and the Ley General de Responsabilidades Administrativas (LGRA), published in the DOF on 18 July 2016, which requires public servants to file patrimonial declarations (declaraciones patrimoniales) with the Secretaría de la Función Pública (SFP).

Article 32-B of the Código Fiscal de la Federación imposes specific asset disclosure and reporting obligations on financial entities and on persons involved in activities designated as Actividades Vulnerables under the LFPIORPI. These obligations include the identification, registration, and reporting to the Unidad de Inteligencia Financiera (UIF) of the Secretaría de Hacienda y Crédito Público (SHCP) of operations and customers whose asset profiles raise money laundering concerns. A Declaración Jurada de Bienes submitted by an individual in this context confirms the lawful origin and complete disclosure of the assets involved in a reported transaction.

The LFPIORPI Article 17 designates a broad list of Actividades Vulnerables whose practitioners — including Notarios Públicos, real estate agents (agentes inmobiliarios), accountants, lawyers providing specific services, vehicle dealers, precious metal dealers, and luxury goods merchants — must implement customer due diligence (diligencia debida del cliente), collect information about asset origins, and file Avisos de Actividades Vulnerables with the UIF when transactions exceed specified monetary thresholds. A Declaración Jurada de Bienes is the primary document through which a customer or counterparty demonstrates compliance with asset origin disclosure requirements in these contexts.

For public servants in Mexico, the Ley General de Responsabilidades Administrativas requires the filing of three types of patrimonial declarations with the SFP's national platform (Plataforma Nacional de Transparencia): an initial declaration (declaración de inicio) upon taking office, an annual update, and a final declaration (declaración de conclusión) upon leaving office. These declarations cover all assets, income, liabilities, investments, and business interests of the public servant and their immediate family. Private parties conducting due diligence on potential public servant counterparties, or courts reviewing allegations of illicit enrichment (enriquecimiento ilícito under Article 224 of the Ley General de Responsabilidades Administrativas), use the publicly available portions of these declarations as a reference. A Declaración Jurada de Bienes for a private individual follows analogous disclosure principles adapted for private use.

In the context of credit applications, the Sociedad Hipotecaria Federal (SHF), commercial banks (instituciones de crédito regulated by the CNBV), and credit unions (uniones de crédito) require prospective borrowers to disclose their assets and liabilities as part of the credit analysis process under the Disposiciones de Carácter General Aplicables a las Instituciones de Crédito (CUB) issued by the CNBV. A Declaración Jurada de Bienes — particularly one covering real estate, vehicles, and financial account balances — serves as the primary self-certified asset disclosure supporting the credit application.

In inheritance proceedings (juicios sucesorios) before the Juzgados de lo Civil or lo Familiar, the Notario Público handling the succession must identify and value all assets forming the estate (masa hereditaria). Where the deceased's asset records are incomplete, heirs may submit Declaraciones Juradas de Bienes attesting to the composition of the estate from personal knowledge, subject to judicial and notarial verification.

A Sworn Declaration of Assets Mexico is required in a wide range of legal, financial, and administrative contexts where formal disclosure of a person's asset position is mandated by law, required by a contracting party, or necessary for judicial or notarial proceedings.

The declaration is needed for Actividades Vulnerables compliance under the LFPIORPI. Notarios Públicos are required by LFPIORPI Article 17 to collect asset origin information from parties to real estate transactions exceeding 8,025 times the daily minimum wage (approximately MXN $2.2 million for 2025) and to file an Aviso de Actividad Vulnerable with the UIF within 17 business days. The Declaración Jurada de Bienes is the instrument through which the buyer in such a transaction discloses the origin of the funds and confirms that assets are of lawful origin — a requirement that cannot be waived by the Notario without personal criminal and administrative liability.

For mortgage and personal credit applications at CNBV-regulated financial institutions, a Declaración Jurada de Bienes is required as part of the expediente de crédito (credit file). The CNBV's CUB requires banks to assess credit risk by verifying the borrower's net worth — total assets minus total liabilities — and a sworn asset declaration provides the self-certified financial information that the bank's credit analysts evaluate alongside credit bureau (Buró de Crédito or Círculo de Crédito) data and proof-of-income documents.

In divorce proceedings under the Código Civil Federal and its state equivalents, both spouses must disclose their separate and community assets as part of the liquidación de sociedad conyugal (liquidation of community property) under CCF Articles 267 through 292. Where spouses do not maintain joint financial records, a Declaración Jurada de Bienes from each spouse — covering all real property, vehicles, bank accounts, business interests, and personal property above a stated value — provides the court with a starting inventory for the property division. Mexican family courts (Juzgados de lo Familiar) have authority under Article 274 CCF to require full asset disclosure under oath and to sanction non-disclosure.

In inheritance proceedings, the executor (albacea) designated by the will or appointed by the court under CCF Article 1682 must prepare an inventory of the estate's assets (inventario de la masa hereditaria). Where heirs dispute the completeness of the inventory, each heir may submit a Declaración Jurada de Bienes identifying additional assets they believe should be included, triggering further judicial investigation under CCF Article 1699.

For anti-corruption and public ethics purposes, individuals contracting with the federal or state government under the Ley de Adquisiciones, Arrendamientos y Servicios del Sector Público (LAASSP) or the Ley de Obras Públicas y Servicios Relacionados con las Mismas (LOPSRM) may be required to submit an asset declaration as part of their bid qualification documentation, confirming the absence of conflicts of interest and illicit enrichment.

For immigration purposes, foreign nationals applying for naturalization (naturalización) before the Secretaría de Relaciones Exteriores (SRE) under Article 20 of the Ley de Nacionalidad must demonstrate economic solvency — a Declaración Jurada de Bienes listing real property, investments, or business assets in Mexico satisfies this requirement alongside income statements and bank account balances.

A valid Sworn Declaration of Assets Mexico under the CFF, the LFPIORPI, and accepted notarial and judicial practice must contain the following essential elements.

Declarant Identification: Full legal name, date of birth, CURP, RFC, nationality, official identity document number, current domicile, and occupational activity (actividad económica or giro) of the declarant. For LFPIORPI compliance, the UIF requires a complete Perfil del Cliente (customer profile) including this information.

Declaration Date and Purpose: The specific date as of which the asset disclosure is made — the snapshot date (fecha de corte) — and the explicit purpose of the declaration: mortgage application, LFPIORPI compliance, divorce proceedings, inheritance inventory, immigration, or other specific legal act. The purpose clause determines which asset categories must be disclosed and the level of specificity required.

Real Property (Bienes Inmuebles): For each real property asset — description of the property (residential, commercial, agricultural, or ejidal), complete address, Folio Matricula Inmobiliaria (property registry folio number), approximate market value (valor comercial), and indication of whether the property is owned outright (propietario pleno), subject to a mortgage (hipoteca), or jointly owned (copropiedad or sociedad conyugal). Properties subject to fideicomiso (trust) should identify the trustee institution and trust number.

Vehicles and Movable Property (Bienes Muebles de Valor): Motor vehicles (with make, model, year, VIN, and plate number), boats, aircraft, jewelry, art, and other valuable movable property, together with approximate market values and supporting registration documents (tarjeta de circulación for vehicles).

Bank Accounts and Financial Instruments: A list of all bank accounts (checking, savings, and investment accounts) at CNBV-regulated institutions — identified by institution name, account type, and CLABE (Clave Bancaria Estandarizada) where required — together with approximate balances, and any investment funds (fondos de inversión), government securities (CETES), stocks (acciones), bonds (obligaciones), and retirement savings accounts (AFORE subcuentas).

Business Interests and Intellectual Property: Any ownership interest in Mexican or foreign companies — identified by company name, RFC, type of entity (SA de CV, S de RL, etc.), percentage ownership, and approximate market value — together with any registered trademarks, patents, or copyrights (with IMPI or INDAUTOR registration numbers).

Liabilities (Pasivos): All outstanding debts and obligations — mortgage loans, personal loans, credit card balances, and other financial liabilities — with the creditor institution, outstanding balance, and scheduled maturity. The disclosure of liabilities alongside assets allows calculation of the declarant's net worth (patrimonio neto).

Origin of Assets: For LFPIORPI compliance specifically, a statement of the lawful origin (origen lícito) of the disclosed assets — distinguishing assets derived from salary income (comprobable mediante recibos de nómina), professional fees, business profits (utilidades empresariales), inheritance (herencia), donations (donaciones), or real estate appreciation — with reference to supporting documentation such as comprobantes de ingresos (income tax returns, CFDI receipts, or bank statements showing the source of funds).

Oath and Signature: The declarant's oath (bajo protesta de decir verdad) that all information disclosed is complete, accurate, and current as of the stated date, the declarant's signature, and the date and place of signing. For notarially authenticated declarations, the Notario's protocol number, signature, and official seal.

Forms-legal.com provides this Sworn Declaration of Assets Mexico template as a practical starting point. Asset declarations with significant legal consequences — LFPIORPI compliance, divorce proceedings, mortgage applications — should be prepared with the assistance of a Contador Público Certificado (CPC) or abogado especialista en derecho patrimonial, and authenticated before a Notario Público to ensure they meet institutional and judicial evidentiary requirements.