{"id":17961,"date":"2025-05-06T14:44:03","date_gmt":"2025-05-06T21:44:03","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=17961"},"modified":"2025-05-16T11:14:02","modified_gmt":"2025-05-16T18:14:02","slug":"que-es-la-cadena-de-titularidad-y-de-control-para-determinar-al-beneficiario-controlador","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/05\/06\/que-es-la-cadena-de-titularidad-y-de-control-para-determinar-al-beneficiario-controlador\/","title":{"rendered":"\u00bfQu\u00e9 es la cadena de titularidad y de control para determinar al 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 loading=\"lazy\" decoding=\"async\" width=\"1460\" height=\"670\" 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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 are-vertically-aligned-center eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-bottom: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:100%\"><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\">\u00bfQu\u00e9 es la cadena de titularidad y de control para determinar al 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=\"2025-05-06T14:44:03-07:00\">6 mayo, 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-5 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-4e32ce65\"><span style=\"color: #000000;\" class=\"stk-highlight\">La <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">identificaci\u00f3n del beneficiario controlador<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> es una obligaci\u00f3n fiscal para todas las personas morales y figuras jur\u00eddicas en M\u00e9xico.<\/span><\/p>\n\n\n\n<p class=\"ticss-65edbbd9\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Para cumplir con esta obligaci\u00f3n, es necesario aplicar los conceptos de <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">cadena de titularidad y cadena de control<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, los cuales permiten identificar de manera precisa a las personas f\u00edsicas que, en \u00faltima instancia, poseen o controlan, directa o indirectamente, una entidad.<\/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=\"#quien-es-el-beneficiario-controlador\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">\u00bfQui\u00e9n es el beneficiario controlador?<\/span><\/a><\/strong><\/p>\n\n\n\n<p><strong><a href=\"#cadena-de-titularidad-y-cadena-de-control\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Cadena de titularidad y cadena de control<\/span><\/a><\/strong><\/p>\n\n\n\n<p><strong><a href=\"#obligaciones-y-sanciones\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Obligaciones y sanciones<\/span><\/a><\/strong><\/p>\n\n\n\n<p><strong><a href=\"#ejemplo-practico-de-cadena-de-titularidad-y-de-control\" class=\"ek-link\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Ejemplo pr\u00e1ctico de cadena de titularidad y de control<\/span><\/a><\/strong><\/p>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading ticss-e48fef10\" id=\"quien-es-el-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>\u00bfQui\u00e9n es el beneficiario controlador?<\/strong><\/span><\/h2>\n\n\n\n<p class=\"ticss-dd91a2ea\"><span style=\"color: #000000;\" class=\"stk-highlight\">El <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">beneficiario controlador<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> es aquella persona f\u00edsica o grupo de personas f\u00edsicas que directa o indirectamente obtienen beneficios de su participaci\u00f3n en una entidad legal.<\/span><\/p>\n\n\n\n<p class=\"ticss-b9d4608f\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Seg\u00fan el <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">art\u00edculo 32-B Qu\u00e1ter del CFF<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, se considera beneficiario controlador, la persona f\u00edsica que:<\/span><\/p>\n\n\n\n<p class=\"ticss-2b3a361e\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">I.<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> Obtiene el beneficio derivado de su participaci\u00f3n en una entidad legal o aquella en cuyo nombre se realiza una transacci\u00f3n.<\/span><\/p>\n\n\n\n<p class=\"ticss-8aa0636e\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">II.<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> Directa, indirectamente o de forma contingente, ejerzan el control de la entidad legal, a trav\u00e9s de cualquiera de los siguientes supuestos:<\/span><\/p>\n\n\n\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)\">\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:55%\">\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=\"margin-top:0\">\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:5%\"><\/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:95%\">\n<p class=\"ticss-aa10708c\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">a)<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> Imponer, directa o indirectamente, decisiones en las asambleas generales de accionistas, socios u \u00f3rganos equivalentes, o nombrar o destituir a la mayor\u00eda de los consejeros, administradores o sus equivalentes.&nbsp;<\/span><\/p>\n\n\n\n<p class=\"ticss-876d37ff\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>b)<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> Mantener la titularidad de los derechos que permitan, directa o indirectamente, ejercer el voto respecto de m\u00e1s del 15% del capital social o bien.&nbsp;<\/span><\/p>\n\n\n\n<p class=\"ticss-5cda66b1\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>c)<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> Dirigir, directa o indirectamente, la administraci\u00f3n, la estrategia o las principales pol\u00edticas de la persona moral, fideicomiso o cualquier otra figura jur\u00eddica.<\/span><\/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;flex-basis:45%\">\n<figure class=\"wp-block-image aligncenter 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\/2025\/05\/961.jpg\" alt=\"cadena de titularidad y de control\" class=\"wp-image-18023\" style=\"border-radius:15px;width:463px;height:auto\"\/><\/figure>\n<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading ticss-e9950ec8\" id=\"cadena-de-titularidad-y-cadena-de-control\" 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>Cadena de titularidad y cadena de control<\/strong><\/span><\/h2>\n\n\n\n<p class=\"ticss-61ab8cf5\" 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, cuando una persona f\u00edsica ejerza algunos de los supuestos anteriores y no aparece como propietaria directa de una figura jur\u00eddica, es necesario <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">identificar la estructura corporativa<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> utilizando dos herramientas esenciales: <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">la cadena de titularidad y la cadena de control<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">.<\/span><\/p>\n\n\n\n<figure class=\"wp-block-table ticss-3e992d1a\">\n<table style=\"width: 100%; height: 391px;\" border=\"1\" cellpadding=\"20px\">\n<tbody>\n<tr style=\"height: 43px;\">\n<td style=\"text-align: justify; width: 50.6149%; vertical-align: top; padding: 20px; height: 43px;\">\n<p style=\"text-align: center;\"><strong>Cadena de titularidad<\/strong><\/p>\n<\/td>\n<td style=\"width: 49.1959%; vertical-align: top; padding: 20px; height: 43px;\">\n<p style=\"text-align: center;\"><strong>Cadena de control<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 322px;\">\n<td style=\"text-align: justify; width: 50.6149%; vertical-align: top; padding: 20px; height: 322px;\">\n<p><span style=\"color: #000000;\">La cadena de titularidad se refiere a la estructura de propiedad de una entidad cuando la participaci\u00f3n se realiza a trav\u00e9s de otras personas morales. Se refiere a la propiedad indirecta que una persona f\u00edsica puede tener sobre una entidad a trav\u00e9s de otras personas morales.<\/span><\/p>\n<p style=\"text-align: right;\"><em>Regla 2.8.1.20 R.M.F. para el ejercicio fiscal de 2025<\/em>.<\/p>\n<\/td>\n<td style=\"width: 49.1959%; vertical-align: top; padding: 20px; height: 322px;\">\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Supuesto en que se ostente el control, indirectamente, a trav\u00e9s de otras personas morales, fideicomisos o cualquier otra figura jur\u00eddica.<\/span><\/p>\n<p style=\"text-align: right;\"><em>Regla 2.8.1.20 R.M.F. para el ejercicio fiscal de 2025.<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n\n\n\n<h2 class=\"wp-block-heading ticss-bac1c325\" id=\"obligaciones-y-sanciones\" 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><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>Obligaciones y sanciones<\/strong><\/span><\/strong><\/span><\/h2>\n\n\n\n<p class=\"ticss-46cd3c2e\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Las personas morales, fideicomisos y dem\u00e1s figuras jur\u00eddicas est\u00e1n <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>obliga<\/strong><\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">das a identificar, obtener y conservar informaci\u00f3n veraz, completa y actualizada<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> de sus beneficiarios controladores, como parte de su contabilidad. Esta informaci\u00f3n debe estar disponible para el <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">SAT<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> en el momento en que sea requerida.<\/span><\/p>\n\n\n\n<p class=\"ticss-463dc309\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">El incumplimiento de esta obligaci\u00f3n puede derivar en <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>sanciones significativas<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\">, que var\u00edan seg\u00fan el tipo de omisi\u00f3n y el grado de responsabilidad. Para conocer en detalle las posibles consecuencias y c\u00f3mo evitarlas, lo invitamos a conocer nuestro blog <\/span><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/04\/01\/expediente-del-neneficiario-controlador-como-se-compone\/\" class=\"ek-link\"><strong><em><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">\u201cExpedientes del beneficiario controlador, \u00bfC\u00f3mo se compone?\u201d<\/span><\/em><\/strong><\/a><span style=\"color: #000000;\" class=\"stk-highlight\">.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ejemplo-practico-de-cadena-de-titularidad-y-de-control\" style=\"font-size:clamp(1.146rem, 1.146rem + ((1vw - 0.2rem) * 1.189), 1.8rem);\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>Ejemplo pr\u00e1ctico de cadena de titularidad y de control<\/strong><\/span><\/h2>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">Supongamos que se tiene la siguiente estructura:<\/span><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"616\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Group-1000004167.png\" alt=\"cadena de titularidad y de control\" class=\"wp-image-18034\" style=\"width:567px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-30e32198\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">En este caso, de acuerdo a la estructura, la Sociedad \u201cA\u201d tiene como socio mayoritario a la Sociedad \u201cB\u201d con el 70% de participaci\u00f3n.<\/span><\/p>\n\n\n\n<p><span style=\"color: #000000;\" class=\"stk-highlight\">La<\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"> Sociedad \u201cB\u201d<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\"> es una persona moral que se compone por dos personas f\u00edsicas: <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Accionista 1<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> (60%) y <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Accionista 2<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> (40%).<\/span><\/p>\n\n\n\n<p class=\"ticss-bcf508ac\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><span style=\"color: #000000;\" class=\"stk-highlight\">La <\/span><span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Sociedad \u201cA\u201d<\/strong><\/span><span style=\"color: #000000;\" class=\"stk-highlight\"> al tener como socio mayoritario a una persona moral, deber\u00e1 de crear la cadena de titularidad y control para identificar la persona f\u00edsica que, en \u00faltima instancia, ejerza el control.<\/span><\/p>\n\n\n\n<p class=\"ticss-ab31418d\" style=\"margin-top:0;margin-bottom:0\"><span style=\"color: #000000;\" class=\"stk-highlight\">De esta manera, se identificar\u00e1 a los dos accionistas, personas f\u00edsicas de la Sociedad \u201cB\u201d, y como resultado tendremos 3 beneficiarios controladores:<\/span><\/p>\n\n\n\n<div class=\"wp-block-stackable-feature-grid aligncenter stk-block-feature-grid stk-block-columns stk-block stk-3878bf7 is-style-default\" data-block-id=\"3878bf7\"><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-content-align stk-3878bf7-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5361ded\" data-v=\"4\" data-block-id=\"5361ded\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-5361ded-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-5361ded-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f6414a5 ticss-f6414a59\" data-block-id=\"f6414a5\"><p class=\"stk-block-text__text\"><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Accionista 1<\/span><\/strong> y <strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Accionista 2<\/span><\/strong> de la <span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Sociedad \u201cB\u201d<\/strong><\/span> son beneficiarios controladores indirectos de <strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Sociedad \u201cA\u201d<\/span><\/strong> a trav\u00e9s de la cadena de titularidad, ya que obtienen beneficios derivados de su participaci\u00f3n como accionistas en la <strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Sociedad \u201cB\u201d<\/span><\/strong>, por lo que se traduce a una participaci\u00f3n indirecta en <strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">Sociedad \u201cA\u201d<\/span><\/strong>.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-38c2bc6\" data-v=\"4\" data-block-id=\"38c2bc6\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-38c2bc6-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-38c2bc6-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8a7a61b ticss-8a7a61b8\" data-block-id=\"8a7a61b\"><p class=\"stk-block-text__text\">El <span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Accionista 1<\/strong><\/span> de la <span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Sociedad \u201cA\u201d<\/strong><\/span>, que obtiene beneficios de la participaci\u00f3n de la <span style=\"color: #5c6c7c;\" class=\"stk-highlight\"><strong>Sociedad \u201cA\u201d<\/strong><\/span>, y ejerce control por imponer decisiones de manera directa a la asamblea de accionistas.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"ticss-8edff308\"><span style=\"color: #000000;\" class=\"stk-highlight\">Ahora bien, en caso de que la Sociedad \u201cB\u201d tuviera como socio a otra persona moral <\/span><strong><span style=\"color: #5c6c7c;\" class=\"stk-highlight\">(Sociedad C)<\/span><\/strong><span style=\"color: #000000;\" class=\"stk-highlight\">, ser\u00eda necesario trazar una nueva cadena, hasta identificar a las personas f\u00edsicas finales que ejercen la titularidad o el control efectivo.<\/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-4 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-eeac4452\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Para la <strong>correcta identificaci\u00f3n del beneficiario controlador<\/strong> es necesario aplicar los conceptos de cadena de titularidad y control. Comprender y cumplir con estas disposiciones no solo asegura el cumplimiento legal, sino que tambi\u00e9n promueve la transparencia y la confianza en el entorno empresarial.<\/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-5 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\" 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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>\u00bfQu\u00e9 es la cadena de titularidad y control? Estos conceptos son necesarios para la identificaci\u00f3n del beneficiario controlador.<\/p>\n","protected":false},"author":6,"featured_media":18020,"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],"tags":[181],"ppma_author":[44],"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",900,600,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",900,600,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",900,600,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/05\/Destacada-texto.jpg",900,600,false]},"post_excerpt_stackable":"<p>\u00bfQu\u00e9 es la cadena de titularidad y control? Estos conceptos son necesarios para la identificaci\u00f3n del beneficiario controlador.<\/p>\n","category_list":"<a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/category\/beneficiario-controlador\/\" rel=\"category tag\">Beneficiario Controlador<\/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\/2025\/05\/Destacada-texto.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQu\u00e9 es la cadena de titularidad y de control para determinar al beneficiario controlador?<\/title>\n<meta name=\"description\" content=\"\u00bfQu\u00e9 es la cadena de titularidad y control? 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