The Tax Administration Service (SAT) maintains specific regulations to prevent money laundering in the rental of real estate. However, in recent days, information has circulated that may cause confusion regarding the amount at which rental payments must be reported to the tax authority.
The key is to distinguish between the obligation to identify the tenant and the obligation to submit a formal report to the SAT. These are two separate requirements that apply at different monetary thresholds.
The SAT Establishes Two Thresholds for Property Rentals
According to the Federal Law for the Prevention and Identification of Transactions with Illicit Proceeds (LFPIORPI) and the official Vulnerable Activities table published by the SAT, property rentals have the following thresholds for 2026:
- Identification Threshold: 1,605 UMA = 188,282.55 pesos per month
- Reporting Threshold: 3,210 UMA = 376,565.10 pesos per month
This means that not all rental payments exceeding 188,000 pesos must be reported to the SAT through a formal notice.
What Happens if the Monthly Rent Exceeds 188,000 Pesos?
When a rental agreement exceeds 188,282.55 pesos per month, the landlord—whether an individual or a legal entity—must comply with anti-money laundering obligations, including:
- Registering in the Vulnerable Activities Registry.
- Fully identifying the tenant.
- Creating and maintaining the tenant’s file.
- Keeping all documentation available for government authorities.
In other words, this threshold triggers the tenant identification requirement, but does not automatically require submitting a report to the SAT.
Which Rental Payments Must Be Reported to the SAT?
A mandatory report is required only when the monthly rent exceeds 376,565.10 pesos.
In those cases, the landlord must submit a report through the SAT Vulnerable Activities Portal, providing information about the lease agreement, the parties involved, and the amount of the transaction.
The law establishes that the report must be submitted no later than the 17th day of the month following the month in which the transaction exceeded the applicable threshold.
Who Is Required to Comply?
These obligations apply to:
- Individuals who rent out real estate.
- Property leasing companies.
- Owners of office buildings, commercial spaces, industrial facilities, or luxury properties whose lease agreements exceed the established thresholds.
Even when the lease is between related companies, the identification and, when applicable, reporting obligations still apply.
Penalties for Violations Under the Anti-Money Laundering Law
Failure to register as a Vulnerable Activity, identify the tenant, or submit the required report when applicable may result in penalties established under the Federal Law for the Prevention and Identification of Transactions with Illicit Proceeds (LFPIORPI). These penalties are not imposed by the SAT, but by the authority designated under the law.
Based on the 2026 UMA value of 117.31 pesos, the official penalty ranges are as follows:
| Violation | Approximate Fine (2026) |
|---|---|
| Failure to identify the tenant, maintain the required file, or submitting a report with errors | 23,462 to 234,620 pesos |
| Submitting the required report late (within 30 days after the deadline) | 23,462 to 234,620 pesos |
| Failure to submit the required report | 1.17 million to 7.62 million pesos |
| Accepting cash payments in violation of the restrictions established by the LFPIORPI | 1.17 million to 7.62 million pesos |
These penalty ranges are established in Articles 53 and 54 of the LFPIORPI and the official SAT sanctions portal.
Source: informador
