{"id":17830,"date":"2025-04-29T08:48:08","date_gmt":"2025-04-29T15:48:08","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=17830"},"modified":"2025-05-16T11:12:22","modified_gmt":"2025-05-16T18:12:22","slug":"los-libros-corporativos-y-su-importancia-en-la-identificacion-del-beneficiario-controlador","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/04\/29\/los-libros-corporativos-y-su-importancia-en-la-identificacion-del-beneficiario-controlador\/","title":{"rendered":"Los libros corporativos y su importancia en la identificaci\u00f3n del beneficiario controlador"},"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 decoding=\"async\" width=\"1460\" height=\"670\" 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href=\"https:\/\/blog.lecosy.com.mx\" class=\"gutenverse-nav-logo\"><\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<button class=\"gutenverse-close-menu\" aria-label=\"\"><i aria-hidden=\"true\" class=\"fas fa-times\"><\/i><\/button>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>\n\n\n\n<div style=\"height:320px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<main class=\"wp-block-group alignwide is-layout-flow wp-block-group-is-layout-flow\" style=\"margin-top:var(--wp--preset--spacing--40);padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\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\" 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-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:80%\"><h1 style=\"padding-top:0;padding-bottom:0;padding-left:0;padding-right:0; 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\">Los libros corporativos y su importancia en la identificaci\u00f3n del beneficiario controlador<\/h1><\/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: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=\"2025-04-29T08:48:08-07:00\">29 abril, 2025<\/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-13 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<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-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:90%\">\n<p class=\"ticss-618ae410\"><span style=\"color: #000000;\" class=\"stk-highlight\">Los <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">libros corporativos<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, tambi\u00e9n conocidos como libros sociales, son <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">registros obligatorios<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> que deben llevar las sociedades an\u00f3nimas y las sociedades an\u00f3nimas promotoras de inversi\u00f3n conforme a lo dispuesto en la Ley General de Sociedades Mercantiles (LGSM). Estos libros contienen <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">registros de movimientos, acuerdos y decisiones tomadas<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> en asambleas, juntas o sesiones de los socios o del \u00f3rgano de administraci\u00f3n de la empresa.<\/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:10%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img decoding=\"async\" width=\"128\" height=\"128\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/04\/identidad-corporativa.png\" alt=\"los libros corporativos\" class=\"wp-image-17926\" style=\"width:90px;height:auto\"\/><\/figure>\n<\/div>\n<\/div>\n\n\n<div class=\"guten-accordions\"><div class=\"accordion-heading\"><span class=\"accordion-text\"><\/span><div class=\"accordion-icon\"><span class=\"accordion-icon-open\"><i aria-hidden=\"true\" class=\"gtn gtn-up-arrow1-light\"><\/i><\/span><span class=\"accordion-icon-closed\"><i aria-hidden=\"true\" class=\"gtn gtn-down-arrow1-light\"><\/i><\/span><\/div><\/div><div class=\"accordion-body\"><div class=\"accordion-content\">\n<p><strong><a href=\"#tipos-de-libros-corporativos\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Tipos de libros corporativos<\/span><\/a><\/strong><\/p>\n\n<p><strong><a href=\"#relacion-con-el-beneficiario-controlador\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Relaci\u00f3n con el beneficiario controlador<\/span><\/a><\/strong><\/p>\n<\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"tipos-de-libros-corporativos\" 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);\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Tipos de libros corporativos<\/span><\/strong><\/h2>\n\n\n\n<p><span style=\"color: #000000;\" class=\"stk-highlight\">Las <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">sociedades mercantiles<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> est\u00e1n obligadas a llevar ciertos libros corporativos, entre los cuales destacan<\/span>:<\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center 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\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-4 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-container-core-column-is-layout-7 wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:30px\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-79fec8e\" data-block-id=\"79fec8e\"><style>.stk-79fec8e .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-79fec8e .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-79fec8e{margin-bottom:0px !important;top:0px !important;right:0px !important;bottom:0px !important;left:0px !important}@media screen and (max-width:1023px){.stk-79fec8e .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">1<\/div><\/div>\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:100%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Libro de actas<\/span><\/strong><\/p>\n<\/div>\n<\/div>\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\">\n<p class=\"ticss-7dfecbf4\"><span style=\"color: #000000;\" class=\"stk-highlight\">Registra las reuniones y acuerdos tomados en las asambleas de socios o accionistas.<\/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\">\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;margin-top:0;margin-bottom:0;padding-top:20px;padding-right:var(--wp--preset--spacing--30);padding-bottom:20px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculo 194, LGSM. Art\u00edculo 41, C\u00f3digo de Comercio<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center 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\">\n<div class=\"wp-block-columns are-vertically-aligned-center 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-container-core-column-is-layout-12 wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:30px\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-b49cf51\" data-block-id=\"b49cf51\"><style>.stk-b49cf51 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-b49cf51 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-b49cf51{margin-bottom:0px !important;top:0px !important;right:0px !important;bottom:0px !important;left:0px !important}@media screen and (max-width:1023px){.stk-b49cf51 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">2<\/div><\/div>\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:100%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Libro de variaciones de capital<\/span><\/strong><\/p>\n<\/div>\n<\/div>\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\">\n<p class=\"ticss-7dfecbf4\"><span style=\"color: #000000;\" class=\"stk-highlight\">Registra cualquier modificaci\u00f3n en el capital social de la empresa.<\/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\">\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;margin-top:0;margin-bottom:0;padding-top:20px;padding-right:var(--wp--preset--spacing--30);padding-bottom:20px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculo 219, LGSM<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-9 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\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-8 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-container-core-column-is-layout-17 wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:30px\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-3a012e4\" data-block-id=\"3a012e4\"><style>.stk-3a012e4 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-3a012e4 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-3a012e4{margin-bottom:0px !important;top:0px !important;right:0px !important;bottom:0px !important;left:0px !important}@media screen and (max-width:1023px){.stk-3a012e4 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">3<\/div><\/div>\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:100%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Libro de registro de acciones<\/span><\/strong><\/p>\n<\/div>\n<\/div>\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\">\n<p class=\"ticss-7dfecbf4\"><span style=\"color: #000000;\" class=\"stk-highlight\">Contiene la relaci\u00f3n de los titulares de acciones y los movimientos de estas.<\/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\">\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-6 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:0;margin-bottom:0;padding-top:20px;padding-right:var(--wp--preset--spacing--30);padding-bottom:20px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculo 73 y 128, LGSM<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-11 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\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-10 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-container-core-column-is-layout-22 wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:30px\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-63d6878\" data-block-id=\"63d6878\"><style>.stk-63d6878 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-63d6878 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-63d6878{margin-bottom:0px !important;top:0px !important;right:0px !important;bottom:0px !important;left:0px !important}@media screen and (max-width:1023px){.stk-63d6878 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">4<\/div><\/div>\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:100%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Libro de sesiones del Consejo de Administraci\u00f3n<\/span><\/strong><\/p>\n<\/div>\n<\/div>\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\">\n<p class=\"ticss-7dfecbf4\"><span style=\"color: #000000;\" class=\"stk-highlight\">Registra los acuerdos tomados por los consejeros. La Ley General de Sociedades Mercantiles no establece la obligaci\u00f3n de llevar un libro espec\u00edfico para registrar las actas de las sesiones del consejo de administraci\u00f3n, sin embargo, la obligaci\u00f3n se deriva si dichos estatus sociales lo prev\u00e9n.<\/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\">\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-7 wp-block-group-is-layout-flex\" style=\"border-radius:15px;margin-top:0;margin-bottom:0;padding-top:20px;padding-right:var(--wp--preset--spacing--30);padding-bottom:20px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"has-text-align-center\"><span style=\"color: #000000;\" class=\"stk-highlight\">Art\u00edculo 41, C\u00f3digo de Comercio<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"relacion-con-el-beneficiario-controlador\" style=\"font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Relaci\u00f3n con el beneficiario controlador<\/span><\/strong><\/h2>\n\n\n\n<p class=\"ticss-0e5e862f\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Existen similitudes entre los libros corporativos y la <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>obligaci\u00f3n de identificar al beneficiario controlador<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, ya que ambos forman parte de la contabilidad de las sociedades. Tanto el C\u00f3digo Fiscal de la Federaci\u00f3n como el C\u00f3digo de Comercio establecen la necesidad de integrar libros y registros sociales como parte del <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">cumplimiento legal y contable<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> de la empresa.<\/span><\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center is-layout-flex wp-container-core-columns-is-layout-12 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:40%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized has-custom-border\"><img decoding=\"async\" width=\"1480\" height=\"988\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/04\/image-1.png\" alt=\"los libros corporativos\" class=\"wp-image-17919\" style=\"border-radius:15px;width:357px;height:auto\"\/><\/figure>\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:60%\">\n<p class=\"ticss-bf3a8517\" style=\"margin-top:0;margin-bottom:0\"><span style=\"color: #000000;\" class=\"stk-highlight\">Para <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>identificar al beneficiario controlador<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, es indispensable contar con los libros corporativos, ya que de ellos se derivan los primeros supuestos de identificaci\u00f3n establecidos en la fracci\u00f3n I del art\u00edculo 32-B Qu\u00e1ter del <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">C\u00f3digo Fiscal de la Federaci\u00f3n (CFF)<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">. Dicho art\u00edculo establece que el beneficiario controlador es aquella persona que, directa o indirectamente, obtiene beneficios derivados de su participaci\u00f3n en la empresa.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-3c9d5327\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">En este sentido, los libros corporativos, en particular el <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Libro de Registro de Acciones y el Libro de Variaciones de Capital<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, permiten conocer qui\u00e9nes son los propietarios de las acciones, el porcentaje de participaci\u00f3n de cada socio y cualquier cambio en la estructura accionaria. Esta informaci\u00f3n es fundamental para identificar a la persona f\u00edsica que ostenta el control efectivo sobre la sociedad.<\/span><\/p>\n\n\n\n<p class=\"ticss-449fdaac\"><span style=\"color: #000000;\" class=\"stk-highlight\">Si la empresa no lleva estos registros o los mantiene de manera deficiente, podr\u00eda <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>incumplir con la obligaci\u00f3n de identificar correctamente al beneficiario controlador<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, lo que conlleva <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">sanciones fiscales y legales<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">.<\/span><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity 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-8 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 class=\"ticss-e9168b36\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Llevar correctamente los libros corporativos no solo es una obligaci\u00f3n legal, sino una herramienta clave para <strong>garantizar la transparencia y cumplimiento fiscal<\/strong> de una empresa.<\/span><\/p>\n\n\n\n<p class=\"ticss-e9168b36\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Adem\u00e1s, estos registros son esenciales para la identificaci\u00f3n del beneficiario controlador, lo que contribuye a <strong>prevenir delitos financieros y fortalecer la confianza<\/strong> en el sector empresarial. Cumplir con estas disposiciones no solo evita sanciones, sino que tambi\u00e9n refuerza la integridad y legalidad de las operaciones corporativas.<\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><div class=\"ticss-496d5c91 wp-block-template-part\">\n<div class=\"wp-block-group ticss-2a4fca5f sidebar eplus-wrapper has-background is-vertical is-content-justification-center is-layout-flex wp-container-core-group-is-layout-9 wp-block-group-is-layout-flex\" style=\"border-radius:20px;background-color:#f7f7f7\">\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer eplus-wrapper wp-container-content-1\"><\/div>\n\n\n\n<p class=\"has-text-align-center eplus-wrapper has-text-color has-dm-sans-font-family\" style=\"color:#162c44;margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;font-size:10px\"><strong>Compartir<\/strong><\/p>\n\n\n\n<div class=\"guten-element guten-social-share guten-UJVn0N vertical guten-social-share\"><div class='gutenverse-share-facebook gutenverse-share-item' id='guten-IQm6Fb'>\n\t\t\t<a aria-label='Share on Facebook'>\n\t\t\t\t<div class=\"gutenverse-share-icon\">\n\t\t\t<div class=\"gutenverse-icon-svg\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\">\n\t\t\t\t\t<path d=\"M80 299.3V512H196V299.3h86.5l18-97.8H196V166.9c0-51.7 20.3-71.5 72.7-71.5c16.3 0 29.4 .4 37 1.2V7.9C291.4 4 256.4 0 236.2 0C129.3 0 80 50.5 80 159.4v42.1H14v97.8H80z\"\/>\n\t\t\t\t<\/svg>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-twitter gutenverse-share-item twitter' id='guten-sjBbWY'>\n\t\t\t<a  aria-label='Share on Twitter'>\n\t\t\t\t<div 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54.253z\"\/>\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-whatsapp gutenverse-share-item' id='guten-zz4pCo'>\n\t\t\t<a  aria-label='Share on Whatsapp'>\n\t\t\t\t<div class=\"gutenverse-share-icon\">\n\t\t\t<div class=\"gutenverse-icon-svg\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\">\n\t\t\t\t\t<path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"\/>\n\t\t\t\t<\/svg>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-linkedin gutenverse-share-item' id='guten-JA6zK7'>\n\t\t\t<a aria-label='Share on Linkedin'>\n\t\t\t\t<div class=\"gutenverse-share-icon\">\n\t\t\t<div class=\"gutenverse-icon-svg\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\">\n\t\t\t\t\t<path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 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