The Mexican Tax Administration Service (SAT) Is Increasingly Monitoring Financial Movements
The Tax Administration Service (SAT) is increasingly monitoring the financial movements carried out by Mexicans, and this directly affects users of the banking system, as it establishes clear spending and deposit limits on cards. If these limits are exceeded, cardholders must submit a special notice to the tax authorities.
If You Exceed These Limits on Your Cards, You Must Notify the SAT
Transactions or purchases made with cards are subject to SAT monitoring only when the established limits are exceeded, since they are considered Vulnerable Activities.
This category was established to monitor funds whose origin could be irregular due to the nature of the transactions. In this regard, the SAT established two financial thresholds: one that only requires identification and another that requires the user to submit a notice to the authorities.
There are different transaction limits depending on the type of card or monetary value storage instrument.
Service or Credit Cards
Identification threshold: When the accumulated monthly spending on the card account is equal to or greater than 805 times the daily value of the UMA.
In 2026, this is equivalent to 94,434.55 pesos, since the daily UMA is worth 117.31 pesos.
Notice threshold: When accumulated monthly spending is equal to or greater than 1,285 times the daily UMA. This is equivalent to 150,743.35 pesos.
Prepaid Cards
Identification threshold: When their sale or deposit of funds is equal to or greater than 645 times the daily UMA, or 75,664.95 pesos.
Notice threshold: When their sale or deposit of funds is equal to or greater than 645 times the daily UMA, or 75,664.95 pesos.
SAT Rules Out Authority to Monitor Bank Transfers for Savings Groups or Savings Funds
Monetary value storage instruments such as vouchers or coupons, whether physical or digital, electronic wallets used to purchase goods or services, or instruments used to receive funds from prizes, promotions, or commercial rewards are also subject to these thresholds.
Identification threshold: When their issuance, sale, or deposit of funds is equal to or greater than 645 times the daily UMA, or 75,664.95 pesos.
Notice threshold: When their sale or deposit of funds is equal to or greater than 645 times the daily UMA, or 75,664.95 pesos.
Registration With the SAT
If a person falls under any of these circumstances, they are required to register on the SAT portal related to Anti-Money Laundering Prevention and comply with additional requirements.
To register, the following procedure must be completed:
- Enter the website: https://sppld.sat.gob.mx/pld/index.html
- Select the “Sistema del Portal en Internet” tab and choose the “Acceso al Sistema del Portal en Internet (SPPLD)” button.
- Log in using your e.firma credentials.
- Verify your information and provide contact details for receiving notifications, communications, or reports.
- Register the information corresponding to the Vulnerable Activity, selecting the appropriate option: “SERVICE OR CREDIT CARDS,” “PREPAID CARDS, VOUCHERS OR COUPONS,” or “ELECTRONIC WALLETS AND REFUND OR REWARD CERTIFICATES.”
- Enter the address in Mexico where most of the activities related to the Vulnerable Activity are carried out.
- Legal entities must designate a representative responsible for complying with the obligations established by law. The representative must accept the appointment through the Anti-Money Laundering Prevention Portal using a valid e.firma.
- Once the process is completed, the applicant will receive the Registration and Enrollment Document for the Anti-Money Laundering Prevention Portal.
How Much Time Do I Have to Notify the SAT?
If a customer or user carries out a transaction that exceeds the threshold of 1,285 times the daily UMA for service or credit card spending, or 645 UMA for prepaid cards or electronic wallets, they must submit the corresponding notice no later than the 17th day of the following month.
To do so, the person must be registered in the Registry of Vulnerable Activities, have a valid e.firma, and follow these instructions:
- Enter the website: https://sppld.sat.gob.mx/pld/index.html
- Select the “Sistema del Portal en Internet” tab and choose the “Acceso al Sistema del Portal en Internet (SPPLD)” button.
- Log in using the e.firma credentials.
- Enter all the information requested in the corresponding form regarding the transaction for which the notice will be submitted.
The information required for the notice includes:
- General information about the person or entity carrying out the Vulnerable Activity.
- General information about the customer or user and, when applicable, the beneficial owner, as well as information about their activity or occupation in accordance with Article 18, Section II of the LFPIORPI.
- A general description of the Vulnerable Activity for which the notice is being submitted.
The SAT also provides notice templates through its corresponding platforms.
These are part of the obligations established by the Federal Law for the Prevention and Identification of Transactions with Resources of Illicit Origin. Failure to comply may result in financial penalties ranging from 200 to 2,000 times the daily value of the UMA, or even from 10,000 to 65,000 times the daily UMA, depending on the circumstances.
The SAT’s Fight Against Money Laundering Reaches Users and Businesses
The SAT has intensified its efforts to monitor transactions carried out in Mexico and ensure that they do not involve funds of illicit origin.
The 17 Vulnerable Money-Laundering Activities the SAT Seeks to Prevent
Since last year, the SAT has conducted an information campaign regarding what it considers Vulnerable Activities. These are completely legal economic activities that may nevertheless be susceptible to being carried out using irregular funds. They are covered under Article 17 of the Federal Law for the Prevention and Identification of Transactions with Resources of Illicit Origin (LFPIORPI).
The law covers not only activities such as gambling, contests, and auctions, but also more common activities such as card transactions, the issuance of travelers’ checks, or providing professional services to a client.
How Does This Affect Individuals?
Anyone who falls within the specifications established by law is required to register as carrying out a Vulnerable Activity and comply with a series of additional requirements designed to help authorities verify that funds are legitimate and prevent money laundering.
This does not mean that the person is being accused of money laundering. Rather, the purpose is to assist the authorities in monitoring the origin of the funds that circulate within the economy and preventing the use of resources obtained through illegal activities.
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