Déficit follows one day of crisis in the life of Cristobal (Gael Garcia Bernal), a spoilt, rich kid throwing a party for his friends at his parents' luxurious villa. A big fence and a live-in staff of servants are there to shield Cristobal from the harsher realities of life, while his younger sister Elisa (Camila Sodi), there with her own crowd, uses drugs as her chosen means of escape. There are, however, some realities that cannot be kept at bay forever, like the reason behind their parents' prolonged absence, the gradual breakdown in the villa's amenities, and Cristobal's dwindling university prospects.