SCJN Ratifies Pension Fund and UIF Account Blocking

According to a press release issued by the Supreme Court of Justice of the Nation (SCJN) on August 12, 2026, the highest court has resolved two issues of great relevance for legal certainty in Mexico: the constitutionality of the Pension Fund for Well-being and the validity of bank account blocking by the Financial Intelligence Unit (UIF) in national-origin investigations.

Protection of Retirement Savings

The SCJN validated the decree establishing the Pension Fund for Well-being, published on April 30, 2024. This decree modifies various laws to allow the transfer of resources from sub-accounts for retirement, old-age unemployment, and old age from AFOREs to the new Fund. This transfer applies only to resources unclaimed by workers upon reaching 70 or 75 years of age, depending on their affiliation.

It is essential to note that the Court clarified that this measure does not imply a loss of savings. The resources remain the property of the workers or their beneficiaries, who can claim them at any time. The Fund is obligated to maintain a sufficient reserve, establish clear rules for administration and investment, and be subject to transparency and accountability mechanisms. This offers legal security to those with retirement savings.

Certainty Regarding Account Blocking by the UIF

In another relevant matter, the SCJN reiterated the constitutionality of the UIF's power to block bank accounts stemming from national-origin investigations, provided there are reasonable and sufficient indications of operations with illicitly sourced funds. The Court emphasized that blocking is an administrative and preventive precautionary measure, not a definitive sanction.

A key point is that this type of measure does not require a prior hearing, but rather a subsequent review to ensure that the authority properly founded and motivated its decision, and that the affected person has effective mechanisms to challenge it. Furthermore, the SCJN overturned previous criteria that allowed the suspension of these blocks, establishing that, following the October 16, 2025, amendment to the Amparo Law, suspension must be denied when it could facilitate the execution or continuation of operations with illicitly sourced funds or actions that affect the financial system. This strengthens the UIF's powers and highlights the need for a thorough review of financial operations.

This content is for informational purposes only and does not constitute legal or tax advice. Each case must be analyzed individually.