Overview
- Banks must report monthly cash deposits over 15,000 pesos to the SAT, which uses AI analytics to flag large or repeated transactions for further review.
- Taxpayers can receive up to 180,000 pesos in non-commercial cash deposits per year without triggering a declaration requirement.
- Personal and family support payments, court-ordered alimony or one-time gifts for events like weddings, birthdays or medical emergencies are excluded from monitoring.
- Unexplained or repetitive deposits above the thresholds may lead the SAT to audit accounts, presume omitted income and impose fines or tax surcharges.
- These measures persist under the Resolución Miscelánea Fiscal despite the 2014 repeal of the Impuesto por Depósitos en Efectivo (IDE).