Overview
- The Poder Judicial federal published a mandatory thesis under registro digital 2032172 that takes effect on 25 May 2026 and changes how courts handle disputes over unrecognized electronic transfers.
- Under the rule, a customer who denies authorizing a transfer can litigate directly against their bank without naming the account holders who received the funds.
- The court places the principal burden of proof on banks to show they applied authentication, validation and security protocols using their access logs and technical records.
- The doctrine responds to a surge in digital banking fraud with regulators reporting millions of complaints in 2025, including more than 2.4 million claims in the first half of that year and roughly 3.82 million through September.
- A contradiction of criteria remains unresolved and could send the issue to the Suprema Corte de Justicia de la Nación, leaving some legal uncertainty about third‑party involvement and future bank obligations.