First sale of real estate: one condition is enough to skip the AML notice
Notice of first sale of real estate. The exemption from filing it applies when either of the two conditions in article 27 Bis, section III, items a) and b), of the General Rules under the Federal Law for the Prevention and Identification of Transactions with Illicit Proceeds is met.
Official heading (Spanish): AVISO POR LA PRIMERA VENTA DE INMUEBLES. LA EXCEPCIÓN A LA OBLIGACIÓN DE PRESENTARLO SE ACTUALIZA CON EL CUMPLIMIENTO DE CUALQUIERA DE LOS DOS SUPUESTOS PREVISTOS EN EL ARTÍCULO 27 BIS, FRACCIÓN III, INCISOS A) Y B), DE LAS REGLAS DE CARÁCTER GENERAL A QUE SE REFIERE LA LEY FEDERAL PARA LA PREVENCIÓN E IDENTIFICACIÓN DE OPERACIONES CON RECURSOS DE PROCEDENCIA ILÍCITA.
The ruling
A developer was fined for not filing the notice under article 18, section VI, of the anti-money laundering law (LFPIORPI) on a first sale; the TFJA (Federal Administrative Court) upheld the fine. The Collegiate Circuit Court held that the exemption in article 27 Bis, section III, of the General Rules applies when either condition is met: development bank or housing agency funds, or full payment through the financial system.
Our take
For real estate developers this is good news and a ruling that should change processes. If the full price was paid through the financial system, the first sale falls outside the notice requirement even without development bank or housing agency funding. The court read the conjunction as linking independent conditions, in light of the rule's purpose: traceability of funds. Caution: this is an isolated precedent, and the authority may keep arguing the cumulative reading. We recommend rigorous documentation of the source and payment route for every sale; that evidence is what sustains the exemption.
What to do
- For every first sale, document that the full price was paid through the financial system.
- Review recent fines for failure to file and assess challenging them under this ruling.
- Keep identification and traceability evidence even when the sale falls outside the notice requirement.
Details
- Court
- Collegiate Circuit Court
- Type
- Isolated precedent
- Identifier
- XXIII.2o.1 A (12a.)
- Digital registry
- 2032645
- Published
- September 25, 2026
- Area
- Anti-money laundering
- 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.