# SAT requirements to deduct 100% of fuel in 2026

> An operational checklist of SAT fuel requirements: authorized wallet issuer, per-fill CFDI, mileage logbook, XML archiving and record retention periods.

**Author:** Rodrigo Vázquez — Mexican Tax Specialist (SAT, CFDI)  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-07-14  
**Updated:** 2026-07-14  
**Last reviewed:** 2026-07-14  
**URL:** https://quilometragem.com/blog/sat-requirements-to-deduct-100-of-fuel-in-2026

**TL;DR:** SAT fuel-deduction requirements: authorized instrument, per-fill CFDI, logbook, five-year XML retention, annual reconciliation.

- Verify the wallet issuer on SAT's list every year.
- Sample 20 XMLs monthly against mandatory CFDI fields.
- The logbook crosses liters against kilometers before the SAT does.
- Keep XMLs and statements for five years (CFF Art. 30).

## Summary

An operational checklist of SAT requirements to deduct 100% of fuel in Mexico: a compliant payment instrument (wallet issuer verified on SAT's list), a correct CFDI 4.0 per fill-up, a logbook explaining per-unit consumption, five-year XML archiving (CFF Arts. 28 and 30) and an annual reconciliation between returns and CFDIs.

## Frequently asked questions

### How long must I keep fuel XMLs?

Five years as a general rule (CFF Art. 30), together with the payment instrument's statements that prove the payment method.

### How often should I verify the wallet issuer?

At signing and annually thereafter: an issuer's authorization can be revoked, which affects your future deductions.

## Sources

- [Ley del Impuesto sobre la Renta — Art. 27, fracción III](https://www.diputados.gob.mx/LeyesBiblio/pdf/LISR.pdf) — Cámara de Diputados (2026-07-08)
- [Código Fiscal de la Federación — Arts. 28 y 30 (contabilidad y conservación)](https://www.diputados.gob.mx/LeyesBiblio/pdf/CFF.pdf) — Cámara de Diputados (2026-07-08)
- [SAT — Listado de emisores autorizados de monederos electrónicos de combustible](https://www.sat.gob.mx/consultas/operacion/44083/consulta-los-emisores-de-monederos-electronicos-autorizados) — Servicio de Administración Tributaria (2026-07-08)