Tandas and the SAT: How much money can you receive without declaring it in 2025?

Tandas (a type of collective savings program) remain the most widely used form of collective savings in Mexico. Families, friends, and coworkers contribute money periodically, and each participant receives the total amount in turn. Although these practices are neither prohibited nor directly regulated, the SAT (Tax Administration Service) has issued warnings about bank deposits and transfers derived from these activities.

According to the Tax Administration Service, deposits exceeding 15,000 pesos per month in a bank account can be reported to the SAT . If you cannot justify this income, it could be considered undeclared income and could result in taxes, surcharges, and possible penalties.

For those participating in the sessions, authorities recommend taking these measures:

• Use cash whenever possible: Reducing bank transfers and deposits minimizes automatic alerts.
• Record every transaction: participant names, amounts, dates, and payment types. This serves as evidence in the event of a tax audit.
• Declare income when you exceed the limit: If you receive more than 15,000 pesos per month, you can include them in your income tax return as loans or contributions from third parties.

For example: If Laura organizes a monthly fundraising program with five friends, each contributing 5,000 pesos, which they deposit in cash. Laura receives 25,000 pesos in her bank account for a month. Since the fund exceeds 15,000 pesos, she must register the transaction and declare that the funds come from the fundraising program to avoid problems with the SAT (Tax Administration Service).

In 2025, the SAT detected multiple alerts for over-limit deposits in accounts of individuals participating in "tandas" (round deposits). In some cases, taxpayers had no evidence of the activity and were called to justify their transactions. The tax authority does not penalize the practice of "tandas" (round deposits), but rather penalizes unjustified deposits .

In this regard, experts recommend always keeping clear records, including taking photographs of receipts or notes for each contribution, to provide backup in the event of an audit.

• Keep clear records of all movements.
• Declare income when deposit limits are exceeded.
• Keep most of your money in cash, if possible.
• Inform the SAT about the funds received if bank accounts are used.

With these practices, tandas can continue to be a reliable resource for Mexican families, without generating tax problems or penalties from the SAT.