It's the Christmas season, the time of year when Santa Claus, with the assistance of a number of helpers including some children from around the world, spreads cheers and goodwill to truly good boys and girls regardless of creed, nationality, or socioeconomic status. This year Santa learns that this year Pitch the Devil, on behalf of his boss Lucifer, is trying to spread evil by bidding children to do bad things. This battle between Santa and Pitch comes to a head on Christmas Eve, the only day Santa is allowed to come down to Earth, largely but not exclusively in spreading the spirit of what they represent to five children in Mexico City: three young notoriously naughty boys who have Pitch's ear, do believe in Santa but want to use him for their own selfish purposes; Rico, a good boy from a wealthy family, who has all the toys he wants but truly wants something immaterial that Santa cannot produce in his Toyland; and Lupita, a good girl from a poor family, who only wants her very own doll.
—Huggo