Is there a minimum amount below which I can pay for fuel in cash?

No. Art. 27, section III of the LISR requires an authorized payment method even below MXN 2,000. It is the only expense category with no cash threshold.

What should I document for strict business necessity?

A per-unit mileage logbook, assigned routes and the consumption-to-activity ratio. Build it before the SAT asks.

Is my fleet's fuel deductible? SAT rules for 2026

Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)

Published: 7/14/2026 • Last reviewed: 7/14/2026 • 7 min read

The four LISR conditions for deducting fleet fuel in 2026: authorized payment method, valid CFDI, strict business necessity and correct accounting records.

Summary

Fleet fuel in Mexico is 100% deductible if four LISR conditions hold: payment through an authorized method (never cash, no minimum threshold — Art. 27 section III), a valid CFDI per fill-up, documented business necessity with a mileage logbook, and accounting records with archived XMLs. The authorized wallet satisfies the first two by design.