{"id":13318,"date":"2024-11-04T17:31:25","date_gmt":"2024-11-05T00:31:25","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=13318"},"modified":"2025-03-13T15:42:48","modified_gmt":"2025-03-13T22:42:48","slug":"el-papel-del-beneficiario-controlador-en-el-programa-de-cumplimiento-fiscal","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2024\/11\/04\/el-papel-del-beneficiario-controlador-en-el-programa-de-cumplimiento-fiscal\/","title":{"rendered":"El papel del beneficiario controlador en el programa de cumplimiento fiscal"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull is-light\" style=\"border-radius:0px;padding-top:0;padding-right:0;padding-left:0\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-custom-color-2-background-color has-background-dim-40 has-background-dim\"><\/span><img loading=\"lazy\" decoding=\"async\" width=\"1960\" height=\"900\" class=\"wp-block-cover__image-background wp-image-13416\" alt=\"el 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wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow\"><div class=\"eb-parent-wrapper eb-parent-eb-row-db898mm \"><div class=\"eb-row-root-container eb-row-db898mm\" data-id=\"eb-row-db898mm\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"eb-parent-wrapper eb-parent-eb-column-uyly1mc  wp-block-essential-blocks-column\"><div class=\"eb-column-wrapper eb-column-uyly1mc\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:80%\"><h1 style=\"font-size:clamp(26.465px, 1.654rem + ((1vw - 3.2px) * 2.106), 45px);font-style:normal;font-weight:700;\" class=\"has-text-align-left has-text-color has-custom-color-1-color wp-block-post-title\">El papel del beneficiario controlador en el programa de cumplimiento fiscal<\/h1><\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:20%\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-not-stacked-on-mobile eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-container-core-column-is-layout-2 wp-block-column-is-layout-flow\" style=\"border-style:none;border-width:0px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\"><div style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1;\" class=\"has-text-align-right has-link-color has-text-color has-custom-color-1-color  wp-block-post-author has-dm-sans-font-family wp-elements-1725a61783b5306b3a8b2f07384f05c9\"><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/\" target=\"_self\">Aranza Beutelspacher<\/a><\/p><\/div><\/div>\n\n<div style=\"color:#162c44; font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1;\" class=\"has-text-align-right has-text-color  wp-block-post-date\"><time datetime=\"2024-11-04T17:31:25-07:00\">4 noviembre, 2024<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"aligncenter  wp-block-avatar\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Aranza Beutelspacher' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/11\/Aranza-3-1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/11\/Aranza-3-1-1.jpg 2x' class='avatar avatar-60 photo wp-block-avatar__image' height='60' width='60'  style=\"border-radius:20px;\"\/><\/a><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div>\n<\/main>\n\n\n\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow\"><div class=\"eb-parent-wrapper eb-parent-eb-row-6z8xkuu \"><div class=\"eb-row-root-container eb-row-6z8xkuu\" data-id=\"eb-row-6z8xkuu\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"eb-parent-wrapper eb-parent-eb-column-gu063k1  wp-block-essential-blocks-column\"><div class=\"eb-column-wrapper eb-column-gu063k1\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-8 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\">\n<p class=\"ticss-4544142b\" style=\"margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">En el \u00e1mbito fiscal, el papel del beneficiario controlador es esencial para <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>asegurar la transparencia, la legalidad y la responsabilidad<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, m\u00e1s all\u00e1 de quienes ejercen la responsabilidad fiduciaria. Mantener registros fidedignos y actualizados sobre qui\u00e9nes controlan realmente las entidades legales no es solo una formalidad, sino una obligaci\u00f3n con serias implicaciones fiscales. No cumplir con esta responsabilidad puede derivar en sanciones fiscales significativas, afectando la viabilidad y la reputaci\u00f3n de cualquier organizaci\u00f3n.<\/span><\/p>\n\n\n\n<div class=\"guten-element guten-accordions guten-ICsMwx\">\n<div class=\"accordion-item\"><div class=\"accordion-heading\"><span class=\"accordion-text\">\u00cdndice<\/span><div class=\"accordion-icon\"><span class=\"accordion-icon-open\"><i class=\"gtn gtn-up-arrow1-light\"><\/i><\/span><span class=\"accordion-icon-closed\"><i class=\"gtn gtn-down-arrow1-light\"><\/i><\/span><\/div><\/div><div class=\"accordion-body\"><div class=\"accordion-content\">\n<p><strong><a href=\"#que-es-un-beneficiario-controlador\"><span style=\"color: #162c44;\" class=\"stk-highlight\">\u00bfQu\u00e9 es un beneficiario controlador?<\/span><\/a><\/strong><\/p>\n\n\n\n<p><a href=\"#por-que-es-importante-conocer-esta-figura\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfPor qu\u00e9 es importante conocer esta figura?<\/strong><\/span><\/a><\/p>\n\n\n\n<p><a href=\"#cuales-son-las-obligaciones-a-las-que-se-encuentran-sujetas-las-empresas\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfCu\u00e1les son las obligaciones a las que se encuentran sujetas las empresas?<\/strong><\/span><\/a><\/p>\n\n\n\n<p><strong><strong><a href=\"#multas-y-sanciones-por-incumplimiento\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Multas y sanciones por incumplimiento<\/span><\/a><\/strong><\/strong><\/p>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading ticss-1895af4f\" id=\"que-es-un-beneficiario-controlador\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfQu\u00e9 es un beneficiario controlador?<\/strong><\/span><\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0px;padding-right:0;padding-bottom:0px;padding-left:0;flex-basis:10%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"256\" height=\"256\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/beneficiario.png\" alt=\"\" class=\"wp-image-13353\" style=\"width:71px;height:auto\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\">\n<p class=\"ticss-765b72b9\"><span style=\"color: #000000;\" class=\"stk-highlight\">Para efectos fiscales se entender\u00e1 como <\/span><strong><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/category\/beneficiario-controlador\/\" class=\"ek-link\"><em><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">beneficiario controlador<\/span><\/em><\/a><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> seg\u00fan el art\u00edculo 32-B Quater del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), a aquella persona f\u00edsica o grupo de personas f\u00edsicas que directa o indirectamente <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">obtienen beneficios de su participaci\u00f3n en una entidad legal<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, pudi\u00e9ndose tratar de una persona moral, fideicomiso u otra figura similar. Incluyendo situaciones en las que estas personas, ya sea directa, indirectamente o de forma contingente, <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>ejerzan el control<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> de la persona moral, fideicomiso o cualquier otra figura jur\u00eddica.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading ticss-800587f5\" id=\"por-que-es-importante-conocer-esta-figura\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfPor qu\u00e9 es importante conocer esta figura?<\/strong><\/span><\/h2>\n\n\n\n<p class=\"ticss-05fb0eaf\"><span style=\"color: #000000;\" class=\"stk-highlight\">La <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>identificaci\u00f3n del beneficiario controlador<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> es importante porque radica de la implementaci\u00f3n de un programa de cumplimiento, para garantizar la transparencia, mitigar riesgos y asegurar que la empresa cumpla con todas sus obligaciones legales y fiscales, aline\u00e1ndose as\u00ed con las normativas vigentes y protegi\u00e9ndose contra posibles sanciones.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cuales-son-las-obligaciones-a-las-que-se-encuentran-sujetas-las-empresas\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfCu\u00e1les son las obligaciones a las que se encuentran sujetas las empresas?<\/strong><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/2148194732.jpg\" alt=\"\" class=\"wp-image-13365\" style=\"border-radius:15px;width:399px;height:auto\"\/><\/figure>\n\n\n\n<p><span style=\"color: #000000;\" class=\"stk-highlight\">El <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>art\u00edculo Art. 32-B Ter C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> establece como obligaci\u00f3n:<\/span><\/p>\n\n\n\n<p class=\"ticss-41bf4a98\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Obtener y conservar, como parte de su contabilidad, y proporcionar al Servicio de Administraci\u00f3n Tributaria (SAT), cuando dicha autoridad as\u00ed lo requiera, la <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>informaci\u00f3n fidedigna, completa y actualizada<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, de sus beneficiarios controladores, as\u00ed como los mecanismos y procedimientos, para conservar la informaci\u00f3n actualizada sobre el Beneficiario Controlador.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading ticss-a7a03f34\" id=\"multas-y-sanciones-por-incumplimiento\" style=\"font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>Multas y sanciones por incumplimiento<\/strong><\/span><\/h2>\n\n\n\n<p class=\"ticss-ff995fcb\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">El C\u00f3digo Fiscal establece sanciones significativas para quienes <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>no cumplen con la obligaci\u00f3n de identificar, mantener y actualizar la informaci\u00f3n<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> sobre los beneficiarios controladores. Estas sanciones buscan promover una gesti\u00f3n transparente y evitar actividades il\u00edcitas como el lavado de dinero. Las <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">principales obligaciones y sus respectivas sanciones<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> incluyen:<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-4 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:60%\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:var(--wp--preset--spacing--30);padding-right:0px;padding-bottom:var(--wp--preset--spacing--30);padding-left:0px\">\n<p class=\"has-text-align-center\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Infracciones: Art\u00edculo 84-M del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF)<\/span><\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:40%\">\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-5 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:17px;padding-right:20px;padding-bottom:17px;padding-left:20px\">\n<p class=\"has-text-align-center\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Sanciones: Art\u00edculo 84-N del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF)<\/span><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-5 wp-block-columns-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:60%\">\n<p class=\"ticss-d3428339\"><span style=\"color: #000000;\" class=\"stk-highlight\">No obtener, no conservar o no presentar la informaci\u00f3n a que se refiere el art\u00edculo 32-B Ter de este C\u00f3digo o no presentarla a trav\u00e9s de los medios o formatos que se\u00f1ale el Servicio de Administraci\u00f3n Tributaria dentro de los plazos establecidos en las disposiciones fiscales.<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:40%\">\n<div class=\"wp-block-group has-contrast-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-6 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:20px;margin-bottom:20px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\">\n<p class=\"has-text-align-center ticss-f1e28cca\"><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">De $1,686,750.00 a $2,249,000.00 pesos.&nbsp;<\/span><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-6 wp-block-columns-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:60%\">\n<p class=\"ticss-d3428339\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">No mantener actualizada la informaci\u00f3n relativa a los beneficiarios controladores a que se refiere el art\u00edculo 32-B Ter de este C\u00f3digo.<\/span><\/span><\/span><\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:40%\">\n<div class=\"wp-block-group has-contrast-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-7 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:20px;margin-bottom:20px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\">\n<p class=\"has-text-align-center ticss-f1e28cca\"><strong><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">De $899,600.00 a $1,124,500.00 pesos.<\/span><\/strong><\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7 wp-block-columns-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:60%\">\n<p class=\"ticss-d3428339\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Presentar la informaci\u00f3n a que se refiere el art\u00edculo 32-B Ter de este C\u00f3digo de forma incompleta, inexacta, con errores o en forma distinta a lo se\u00f1alado en las disposiciones aplicables.<\/span><\/span><\/span><\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:40%\">\n<div class=\"wp-block-group has-contrast-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-8 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:20px;margin-bottom:20px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px\">\n<p class=\"has-text-align-center ticss-f1e28cca\"><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">De $562,250.00 a $899,600.00 pesos<\/span><\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-dots\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"\/>\n\n\n\n<div class=\"wp-block-group has-primary-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\">\n<p><span style=\"color: #ffffff;\" class=\"stk-highlight\">La correcta identificaci\u00f3n y actualizaci\u00f3n de los beneficiarios controladores es mucho m\u00e1s que una obligaci\u00f3n; es una pieza clave para <strong>asegurar una estructura social transparente y responsable<\/strong>. Las implicaciones del incumplimiento no solo afectan a la organizaci\u00f3n desde el punto de vista financiero, sino que tambi\u00e9n ponen en riesgo la confianza de las partes interesadas.<\/span><\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-tertiary-background-color has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-10 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center ticss-139278cc\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">\u00bfDesea conocer m\u00e1s del tema?<\/span><\/strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong> \u00a1Vis\u00edtenos en nuestras redes sociales!<\/strong><\/span><\/p>\n<\/div>\n\n\n\n<div 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wp-container-content-3\"><\/div>\n\n\n\n<p class=\"has-text-align-center eplus-wrapper has-text-color has-dm-sans-font-family\" style=\"color:#162c44;font-size:12px\"><strong>Valorar<\/strong><\/p>\n\n\n\t\t<div class=\"wpulike wpulike-robeen \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"13318\"\n\t\t\t\t\tdata-ulike-nonce=\"406d0aae9d\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-robeen\"\n\t\t\t\t\tdata-ulike-display-likers=\"0\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_13318\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"+1\"><\/span>\t\t\t<\/div><\/div>\n\t\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer eplus-wrapper wp-container-content-4\"><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfC\u00f3mo evitar sanciones onerosas y asegurar la transparencia en su empresa?<\/p>\n<p>Conozca el concepto de beneficiario controlador, sus obligaciones y sanciones.<\/p>\n","protected":false},"author":6,"featured_media":13418,"comment_status":"open","ping_status":"open","sticky":false,"template":"wp-custom-template-plantilla-podcast-1","format":"standard","meta":{"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","_eb_attr":"","om_disable_all_campaigns":false,"ub_ctt_via":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[59,49],"tags":[55,39],"ppma_author":[44],"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",900,600,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",900,600,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",900,600,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg",900,600,false]},"post_excerpt_stackable":"<p>\u00bfC\u00f3mo evitar sanciones onerosas y asegurar la transparencia en su empresa?<\/p>\n<p>Conozca el concepto de beneficiario controlador, sus obligaciones y sanciones.<\/p>\n","category_list":"<a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/category\/beneficiario-controlador\/\" rel=\"category tag\">Beneficiario Controlador<\/a>, <a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/category\/programa-de-cumplimiento\/\" rel=\"category tag\">Programa de Cumplimiento<\/a>","author_info":{"display_name":"Aranza Beutelspacher","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/"},"comments_num":"0 comments","featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/11\/Destacada-texto-1.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>El papel del beneficiario controlador en el programa de cumplimiento fiscal<\/title>\n<meta name=\"description\" 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