Report on income from consideration received in cash an
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- Report on income from consideration received in cash and precious metals (gold and silver)
Published on Monday, September 1, 2025
As part of our commitment to provide you with comprehensive and proactive advice, and in accordance with current tax regulations, we hereby inform you of a relevant obligation established by the Tax Administration Service (SAT).
1. Subject of the obligation:
Taxpayers who, in the same month, receive cash (domestic or foreign currency) or gold or silver coins as consideration or donations are required to file the information return when the total amount of these means exceeds $100,000.00 MXN.
2. Specific rule for mixed payments:
If the payment is received in a mixed form (part in cash/gold/silver and part in other forms, such as check or transfer), the reporting obligation arises only if the portion received in cash, gold, or silver alone exceeds the limit of $100,000.00 MXN. Amounts paid with other instruments are not considered for this calculation.
3. Deadline and Method of Submission:
The information return must be filed within the first 10 calendar days of the month following the month in which the payment was received. The return must be filed through the SAT portal, using the electronic form provided.
4. Information Required for the Return:
The return must include the following information about the taxpayer who received the funds:
- RFC and tax domicile.
- Full name or company name.
- CURP (in the case of individuals).
- Type of transaction (e.g., donation, services, sale, lease).
- Type of currency (domestic or foreign).
- Form of receipt (specify whether gold or silver, the price per piece, and the total amount of the transaction).
We appreciate the opportunity to serve your company and remain at your disposal through our usual communication channels to answer any questions and assist you in complying with this provision.
Sincerely,
Kreston BSG® México
Author: Ulises Guadalupe Osuna Carrillo, Accounting manager at Kreston BSG La Paz
Legal basis:
Article 76, Section XV of the Income Tax Law.
Article 112, of the Income Tax Law.
Procedure sheet 1/ITL Second resolution of Amendments to the Miscellaneous Tax Resolution for 2025.
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