What is a Mexican fleet's largest controllable cost?

Fuel: between 30% and 45% of total cost of ownership, with monthly variability and an immediate tax lever via CFDI and deductibility.

Why should finance own fuel payments?

Because every fill-up is a tax event: the payment instrument determines whether the expense is deductible and the VAT creditable.

Fleet management in Mexico: the CFO's financial guide

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 7/10/2026 • Last reviewed: 7/10/2026 • 7 min read

Fleet management from the finance seat: cost structure, fuel as the largest controllable line item, SAT tax risk and where to start measuring.

Summary

Fleet management in Mexico from the finance seat: fuel is 30-45% of total cost and the most controllable line; every fill-up is a tax event (Art. 27 LISR, LIVA) where the payment instrument determines deductibility. Four processes finance should own and a three-month sequence to start measuring.