Article 40 Federal Criminal Code

The jurisdictional body, by judgment (sentencia) in the corresponding criminal process, may decree the forfeiture of assets that are instruments, objects or products of the crime, with the exception of those that have caused abandonment in the terms of the applicable provisions or with respect to those over which the declaration of extinction of domain has been resolved.

In the case that the product, the instruments or objects of the criminal act have disappeared or are not located for a cause attributable to the accused or sentenced person, the forfeiture of assets that are property of the accused or sentenced person or persons may be decreed, as well as of those with respect to which they conduct themselves as owners or beneficial owners or controlling beneficiary, whose value is equivalent to said product, without detriment to the applicable provisions on the matter of extinction of domain.

If they belong to a third party, they shall only be forfeited when the third party who has them in his power or has acquired them under any title is in any of the assumptions to which articles 139 Quáter, 400 or 400 bis of this Code refer, independently of the legal nature of said third party owner or possessor and of the relationship that the latter has with the accused or sentenced person, as the case may be. The competent authorities shall proceed to the immediate securing of the assets that could be the subject matter of the forfeiture, during the proceeding. Action shall be taken in the terms provided by this paragraph whatever the nature of the instruments, objects or products of the crime.