{"id":19813,"date":"2025-08-04T14:25:45","date_gmt":"2025-08-04T21:25:45","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=19813"},"modified":"2025-08-05T17:39:53","modified_gmt":"2025-08-06T00:39:53","slug":"por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/","title":{"rendered":"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento"},"content":{"rendered":"\n<p><\/p>\n\n\n\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=\"1500\" height=\"924\" class=\"wp-block-cover__image-background wp-image-19821\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/2887.jpg\" data-object-fit=\"cover\"\/><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group alignwide eplus-wrapper has-base-color has-text-color has-link-color wp-elements-6d5b752bd67128ec578f06f3226715b4 is-content-justification-space-between is-nowrap is-layout-flex wp-container-core-group-is-layout-1 wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--30);padding-right:5%;padding-bottom:var(--wp--preset--spacing--30);padding-left:5%\"><div class=\"is-style-default wp-block-site-logo\"><a href=\"https:\/\/blog.lecosy.com.mx\/\" class=\"custom-logo-link\" rel=\"home\"><img loading=\"lazy\" decoding=\"async\" width=\"162\" height=\"54\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/05\/logo-lecosy.png\" class=\"custom-logo\" alt=\"Blog Lecosy\" \/><\/a><\/div>\n\n<div id=\"guten-KeEe3f\" class=\"guten-element guten-nav-menu nav-menu break-point-tablet submenu-click-title ticss-909d6caf\" data-item-indicator=\"fas fa-angle-down\" data-close-on-click=\"1\">\n\t\t\t<div class=\"gutenverse-hamburger-wrapper\">\n\t\t\t\t<button class=\"gutenverse-hamburger-menu\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bars\"><\/i>\n\t\t\t\t<\/button>\n\t\t\t<\/div>\n\t\t\t<div class=\"gutenverse-menu-wrapper\"><div class=\"gutenverse-menu-container\"><ul id=\"menu-principal\" class=\"gutenverse-menu\"><li id=\"menu-item-188\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-188\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/\">Inicio<\/a><\/li>\n<li id=\"menu-item-194\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-194\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/nosotros\">Con\u00f3zcanos<\/a><\/li>\n<li id=\"menu-item-268\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-268\"><a>Soluciones<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-270\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-270\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/canal-denuncias\">Canal de Denuncias<\/a><\/li>\n\t<li id=\"menu-item-269\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-269\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/gobierno-corporativo\">Gobierno Corporativo<\/a><\/li>\n\t<li id=\"menu-item-11098\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11098\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\">Beneficiario Controlador<\/a><\/li>\n\t<li id=\"menu-item-13758\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13758\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/repse\">REPSE<\/a><\/li>\n\t<li id=\"menu-item-13759\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13759\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/siroc\">SIROC<\/a><\/li>\n\t<li id=\"menu-item-8779\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-8779\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/soluciones\">Pr\u00f3ximas Soluciones<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-265\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-265\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/blog.lecosy.com.mx\">Blog<\/a><\/li>\n<li id=\"menu-item-266\" class=\"btn-contacto menu-item menu-item-type-custom menu-item-object-custom menu-item-266\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/contacto\">Contacto<\/a><\/li>\n<li id=\"menu-item-267\" class=\"btn-ingresar menu-item menu-item-type-custom menu-item-object-custom menu-item-267\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/web.lecosy.com.mx\/login\">Ingresar<\/a><\/li>\n<\/ul><\/div>\n\t\t\t\t<div>\n\t\t\t\t\t<div class=\"gutenverse-nav-identity-panel\">\n\t\t\t\t\t\t<div class=\"gutenverse-nav-site-title\">\n\t\t\t\t\t\t\t<a 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\"><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\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:170%\"><h2 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\">Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento<\/h2><\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\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\/equipo-lecosy\/\" target=\"_self\">Equipo Lecosy<\/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=\"2025-08-04T14:25:45-07:00\">4 agosto, 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\/equipo-lecosy\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Equipo Lecosy' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.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=\"flex-basis:90%\">\n<p class=\"ticss-9350c887\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">En los \u00faltimos meses, el beneficiario controlador ha pasado de ser un concepto t\u00e9cnico a convertirse en una de las prioridades de fiscalizaci\u00f3n para el <strong>Servicio de Administraci\u00f3n Tributaria (SAT)<\/strong> al requerir los expedientes de los beneficiarios controladores. Su correcta identificaci\u00f3n y gesti\u00f3n es una prioridad para todas las personas morales, ya que su incumplimiento puede derivar de las sanciones m\u00e1s onerosas en materia fiscal.<\/p>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/3907.jpg\" alt=\"\" class=\"wp-image-19823\" style=\"width:290px\"\/><\/figure>\n\n\n\n<p style=\"font-size:clamp(0.984rem, 0.984rem + ((1vw - 0.2rem) * 0.938), 1.5rem);\"><strong><em>\u00bfQui\u00e9n es el beneficiario controlador?<\/em><\/strong><\/p>\n\n\n\n<p class=\"ticss-b349cfb6\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><em><strong>El beneficiario controlador es la persona f\u00edsica que, directa o indirectamente, obtiene el beneficio de una entidad o ejerce control sobre ella. <\/strong>Esto incluye a quienes tienen una participaci\u00f3n accionaria significativa, el poder de nombrar directivos o la capacidad de tomar decisiones estrat\u00e9gicas dentro de una empresa, fideicomiso, asociaci\u00f3n u otra figura jur\u00eddica.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"ticss-24f9ddbd\" style=\"font-size:clamp(0.984rem, 0.984rem + ((1vw - 0.2rem) * 0.938), 1.5rem);\"><strong><em>Obligaciones principales<\/em><\/strong><\/p>\n\n\n\n<p class=\"ticss-0d79d55f\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><em>De acuerdo con los art\u00edculos<strong> 32-B Ter, 32-B Qu\u00e1ter y 32-B Quinquies del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF),<\/strong> las personas morales, fideicomisos y dem\u00e1s figuras jur\u00eddicas deben cumplir con las siguientes obligaciones:<\/em><\/p>\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-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Obtener y conservar, como parte de su contabilidad, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores.<\/span><\/span><\/p>\n<\/div>\n<\/div>\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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><em>Proporcionar la informaci\u00f3n al SAT, en caso de requerirla.<\/em><\/span><\/span><\/p>\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\">\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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\">O<span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">btener y conservar, como parte de su contabilidad, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores.<\/span><\/span><\/p>\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\">\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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><em>En caso de modificaciones en la identidad o participaci\u00f3n de los beneficiarios controladores, actualizar dicha informaci\u00f3n dentro de los 15 d\u00edas naturales siguientes a la modificaci\u00f3n.<\/em><\/span><\/span><\/p>\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\">\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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><em>Implementar procedimientos de control interno debidamente documentados, los cuales deben ser razonables y necesarios para obtener y conservar la informaci\u00f3n, sobre la identificaci\u00f3n de los beneficiarios <\/em>controladores. Tener y conservar, como parte de su contabilidad, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores.<\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8 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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><em>Los procedimientos de control interno se considerar\u00e1n parte de la contabilidad que el SAT podr\u00e1 requerir.<\/em><\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9 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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><em>Conservar la informaci\u00f3n del beneficiario controlador, de la cadena de titularidad y de la cadena de control; documentaci\u00f3n que sirva de sustento para ello, as\u00ed como la documentaci\u00f3n comprobatoria de los procedimientos de control interno, durante el plazo establecido en el art\u00edculo 30 del CFF.<\/em><\/span><\/span><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-10 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:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;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:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><em><em>Proporcionar o permitir el acceso oportuno de las autoridades fiscales y otorgarles todas las facilidades para que accedan a la informaci\u00f3n, registros, datos y documentos relativos a los beneficiarios controladores<\/em><\/em><\/span><\/span>.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-81b1e99f\" style=\"font-size:clamp(0.984rem, 0.984rem + ((1vw - 0.2rem) * 0.938), 1.5rem);\"><strong>Sanciones aplicables<\/strong> <\/p>\n\n\n\n<p class=\"ticss-e04355ea\" style=\"margin-top:0;margin-bottom:0\"><em>De lo anterior, y conforme a lo establecido en los art\u00edculos 84-M y 84-N, dichas sanciones se determinan de la siguiente manera:<\/em><\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<figure class=\"wp-block-table ticss-ddbbfc63\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><table class=\"has-base-color has-primary-background-color has-text-color has-background has-link-color\"><tbody><tr><td><strong><em>Infracciones:&nbsp;<\/em><\/strong><\/td><td><strong><em>Sanciones:&nbsp;<\/em><\/strong><\/td><\/tr><tr><td><em>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.<\/em><\/td><td><em>De $1,686,750.00 a $2,249,000.00 pesos por cada beneficiario controlador<\/em><\/td><\/tr><tr><td><em>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.<\/em><\/td><td><em>De $899,600.00 a $1,124,500.00 pesos por cada beneficiario controlador<\/em><\/td><\/tr><tr><td><em>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.<\/em><\/td><td><em>De $562,250.00 a $899,600.00 pesos por cada beneficiario controlador<\/em><\/td><\/tr><tr><td><em>Art\u00edculo 84-M del CFF<\/em><\/td><td><em>Art\u00edculo 84-N del CFF<\/em><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><br><em>Adem\u00e1s de las disposiciones fiscales, la reciente reforma a la Ley Federal para la Prevenci\u00f3n e Identificaci\u00f3n de Operaciones con Recursos de Procedencia Il\u00edcita (LFPIORPI) establece que las sociedades an\u00f3nimas deben identificar, registrar y reportar a su beneficiario controlador ante la Secretar\u00eda de Econom\u00eda, a trav\u00e9s de una plataforma habilitada para este fin.<\/em><br><\/figcaption><\/figure>\n\n\n\n<p class=\"ticss-a5aaca77\"><em>El incumplimiento a esta obligaci\u00f3n acarrea sanciones adicionales, que van de 2,000 a 10,000 UMA, seg\u00fan lo dispuesto en el art\u00edculo 54, fracci\u00f3n II de la LFPIORPI.<\/em><\/p>\n\n\n\n<p class=\"ticss-1cc03900\"><em>Esto refuerza el enfoque integral del Estado mexicano en materia de transparencia y cumplimiento, alineado con los est\u00e1ndares internacionales del Grupo de Acci\u00f3n Financiera Internacional (GAFI), para prevenir y detectar pr\u00e1cticas como el lavado de dinero, la evasi\u00f3n fiscal y el financiamiento al terrorismo.<\/em><\/p>\n\n\n\n<p class=\"ticss-4dc79e64\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<p class=\"ticss-2a2f8aaf\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><em>Con el Plan Maestro de Fiscalizaci\u00f3n del SAT 2025, el cumplimiento en la identificaci\u00f3n y gesti\u00f3n de los beneficiarios controladores no es opcional, sino estrat\u00e9gico. Ignorar esta obligaci\u00f3n puede tener consecuencias graves para la empresa y sus accionistas, tanto en t\u00e9rminos fiscales como legales.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"585\" height=\"542\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/03\/SAT-logo.png\" alt=\"\" class=\"wp-image-17287\" style=\"width:110px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-80bf08f0 has-primary-color has-text-color has-link-color wp-elements-7d063e8190b40ab955a5152b8b3ec998\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><em>Por ello, es fundamental implementar desde ahora mecanismos de identificaci\u00f3n, documentaci\u00f3n y actualizaci\u00f3n de la informaci\u00f3n, as\u00ed como capacitar al personal interno y contar con asesor\u00eda especializada.<\/em><\/p>\n\n\n\n<div class=\"wp-block-columns ticss-1fe75ea0 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);padding-top:0;padding-right:0;padding-bottom:0;padding-left: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:90%\">\n<div class=\"wp-block-columns ticss-cd67ecbf is-style-default has-background is-layout-flex wp-container-core-columns-is-layout-11 wp-block-columns-is-layout-flex\" style=\"border-radius:15px;background:linear-gradient(135deg,rgb(71,120,165) 0%,rgb(71,120,165) 100%);margin-top:0;margin-bottom:0;padding-top:5px;padding-right:var(--wp--preset--spacing--30);padding-bottom:5px;padding-left: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:5%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2084\" height=\"2084\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/03\/ICONOS-de-modulos-LECOSY_Correlacion-de-Leyes-23.png\" alt=\"\" class=\"wp-image-17306\" style=\"width:50px;height:auto\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column 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:95%\">\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-7761b34\" data-block-id=\"7761b34\"><style>.stk-7761b34{margin-top:0px !important;margin-right:0px !important;margin-bottom:0px !important;margin-left:0px !important}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button ticss-bbb0df8c stk-block stk-9f8caa5\" data-block-id=\"9f8caa5\"><style>.stk-9f8caa5 .stk-button{background:#4478a5 !important;border-top-left-radius:15px !important;border-top-right-radius:15px !important;border-bottom-right-radius:15px !important;border-bottom-left-radius:15px !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk-button__inner-text\">\ud83d\udc49 <em><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">Descubra m\u00e1s sobre nuestro software de Beneficiario Controlador.<\/span><\/strong><\/em><\/span><\/a><\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-f6d7c8ee has-base-color has-primary-background-color has-text-color has-background has-link-color wp-elements-26041b0c92b7476c311a080c183cbe0f\">\u26a0\ufe0f\ud83d\udc49<em>Cumplir con las obligaciones del beneficiario controlador no solo evita sanciones, sino que contribuye a la transparencia, reputaci\u00f3n y solidez a largo plazo de cualquier estructura empresarial.<\/em><\/p>\n\n\n\n<p class=\"ticss-2dc2ec23\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-32d75f3\" data-block-id=\"32d75f3\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button is-style-link ticss-aa66a019 stk-block stk-aa66a01\" data-block-id=\"aa66a01\"><style>.stk-aa66a01 .stk-button__inner-text{color:#162c44 !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/03\/04\/empresas-obligadas-a-identificar-a-sus-beneficiarios-controladores\/\"><span class=\"has-text-color stk-button__inner-text\"><strong>\u00bfQu\u00e9 acciones concretas ha tomado su empresa para garantizar el cumplimiento con el nuevo Plan Maestro de Fiscalizaci\u00f3n del SAT 2025? <\/strong>\u2705\ud83d\udce2<\/span><\/a><\/div>\n<\/div><\/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-4 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 href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fab fa-facebook-f'><\/i>\n\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div>\n\n<div class='gutenverse-share-twitter gutenverse-share-item' id='guten-sjBbWY'>\n\t\t\t<a href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fa-brands fa-x-twitter'><\/i>\n\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 href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fab fa-whatsapp'><\/i>\n\t\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 href='#'>\n\t\t\t\t<div class='gutenverse-share-icon'>\n\t\t\t\t<i class='fab fa-linkedin'><\/i>\n\t\t\t<\/div>\n\t\t\t<\/a>\n\t\t<\/div><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer eplus-wrapper wp-container-content-2\"><\/div>\n\n\n\n<script>\nfunction copyToClipboard(text) {\nvar inputc = document.body.appendChild(document.createElement(\"input\"));\ninputc.value = window.location.href;\ninputc.select();\ndocument.execCommand('copy');\ninputc.parentNode.removeChild(inputc);\nalert(\"Enlace copiado a portapapeles\");\n}\n<\/script>\n\n\n\n<div class=\"wp-block-stackable-icon-button stk-block-icon-button stk-block stk-d0f56d4 is-style-plain\" onclick=\"copyToClipboard()\" data-block-id=\"d0f56d4\">\n<style>.stk-d0f56d4{min-height:0px !important;margin-top:-20px !important}.stk-d0f56d4 .stk-button{background:transparent !important}.stk-d0f56d4 .stk-button:hover{background:transparent br!important;opacity:1 !important}:where(.stk-hover-parent:hover,.stk-hover-parent.stk--is-hovered) .stk-d0f56d4 .stk-button:after{background:transparent !important;opacity:1 !important}.stk-d0f56d4 .stk-button .stk--inner-svg svg:last-child{height:25px !important;width:25px !important}.stk-d0f56d4 .stk-button .stk--inner-svg svg:last-child,.stk-d0f56d4 .stk-button .stk--inner-svg svg:last-child :is(g,path,rect,polygon,ellipse){fill:#162c44 !important}.stk-d0f56d4 .stk-button:hover .stk--inner-svg svg:last-child,.stk-d0f56d4 .stk-button:hover .stk--inner-svg svg:last-child :is(g,path,rect,polygon,ellipse){fill:#5c6c7c !important}<\/style>\n<a class=\"stk-link stk-button stk--hover-effect-darken\"><span class=\"stk--svg-wrapper\">\n<div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"link\" class=\"svg-inline--fa fa-link fa-w-20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 640 512\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M562.8 267.7c56.5-56.5 56.5-148 0-204.5c-50-50-128.8-56.5-186.3-15.4l-1.6 1.1c-14.4 10.3-17.7 30.3-7.4 44.6s30.3 17.7 44.6 7.4l1.6-1.1c32.1-22.9 76-19.3 103.8 8.6c31.5 31.5 31.5 82.5 0 114L405.3 334.8c-31.5 31.5-82.5 31.5-114 0c-27.9-27.9-31.5-71.8-8.6-103.8l1.1-1.6c10.3-14.4 6.9-34.4-7.4-44.6s-34.4-6.9-44.6 7.4l-1.1 1.6C189.5 251.2 196 330 246 380c56.5 56.5 148 56.5 204.5 0L562.8 267.7zM43.2 244.3c-56.5 56.5-56.5 148 0 204.5c50 50 128.8 56.5 186.3 15.4l1.6-1.1c14.4-10.3 17.7-30.3 7.4-44.6s-30.3-17.7-44.6-7.4l-1.6 1.1c-32.1 22.9-76 19.3-103.8-8.6C57 372 57 321 88.5 289.5L200.7 177.2c31.5-31.5 82.5-31.5 114 0c27.9 27.9 31.5 71.8 8.6 103.9l-1.1 1.6c-10.3 14.4-6.9 34.4 7.4 44.6s34.4 6.9 44.6-7.4l1.1-1.6C416.5 260.8 410 182 360 132c-56.5-56.5-148-56.5-204.5 0L43.2 244.3z\"><\/path><\/svg><\/div>\n<\/span><\/a><\/div>\n\n\n\n<div style=\"height:0px\" aria-hidden=\"true\" class=\"wp-block-spacer eplus-wrapper 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=\"19813\"\n\t\t\t\t\tdata-ulike-nonce=\"38a495a671\"\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_19813\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"\"><\/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\n\n\n<p><\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>En los \u00faltimos meses, el beneficiario controlador ha pasado de ser un concepto t\u00e9cnico a convertirse en una de las prioridades de fiscalizaci\u00f3n para el Servicio de Administraci\u00f3n Tributaria (SAT) al requerir los expedientes de los beneficiarios controladores. Su correcta identificaci\u00f3n y gesti\u00f3n es una prioridad para todas las personas morales, ya que su incumplimiento puede derivar de las sanciones m\u00e1s onerosas en materia fiscal.<\/p>\n","protected":false},"author":12,"featured_media":19829,"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":[],"ppma_author":[272],"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>En los \u00faltimos meses, el beneficiario controlador ha pasado de ser un concepto t\u00e9cnico a convertirse en una de las prioridades de fiscalizaci\u00f3n para el Servicio de Administraci\u00f3n Tributaria (SAT) al requerir los expedientes de los beneficiarios controladores. Su correcta identificaci\u00f3n y gesti\u00f3n es una prioridad para todas las personas morales, ya que su incumplimiento puede derivar de las sanciones m\u00e1s onerosas en materia fiscal.<\/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":"Equipo Lecosy","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/equipo-lecosy\/"},"comments_num":"0 comments","featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento\" \/>\n<meta property=\"og:description\" content=\"En los \u00faltimos meses, el beneficiario controlador ha pasado de ser un concepto t\u00e9cnico a convertirse en una de las prioridades de fiscalizaci\u00f3n para el Servicio de Administraci\u00f3n Tributaria (SAT) al requerir los expedientes de los beneficiarios controladores. Su correcta identificaci\u00f3n y gesti\u00f3n es una prioridad para todas las personas morales, ya que su incumplimiento puede derivar de las sanciones m\u00e1s onerosas en materia fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Lecosy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/lecosylegalcs\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-08-04T21:25:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-06T00:39:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1800\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Equipo Lecosy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Equipo Lecosy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\"},\"author\":{\"name\":\"Equipo Lecosy\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/#\/schema\/person\/381233327bffa3ae759bcb161a73dba9\"},\"headline\":\"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento\",\"datePublished\":\"2025-08-04T21:25:45+00:00\",\"dateModified\":\"2025-08-06T00:39:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\"},\"wordCount\":856,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/#organization\"},\"image\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg\",\"articleSection\":[\"Beneficiario Controlador\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\",\"url\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\",\"name\":\"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento\",\"isPartOf\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg\",\"datePublished\":\"2025-08-04T21:25:45+00:00\",\"dateModified\":\"2025-08-06T00:39:53+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage\",\"url\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg\",\"contentUrl\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg\",\"width\":1800,\"height\":1200},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\/\/blog.lecosy.com.mx\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/#website\",\"url\":\"https:\/\/blog.lecosy.com.mx\/\",\"name\":\"Blog Lecosy\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/blog.lecosy.com.mx\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/#organization\",\"name\":\"Lecosy\",\"url\":\"https:\/\/blog.lecosy.com.mx\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/08\/Logo-Lecosy_icono-.png\",\"contentUrl\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/08\/Logo-Lecosy_icono-.png\",\"width\":1355,\"height\":1564,\"caption\":\"Lecosy\"},\"image\":{\"@id\":\"https:\/\/blog.lecosy.com.mx\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/lecosylegalcs\/\",\"https:\/\/mx.linkedin.com\/company\/lecosylegalcs\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/#\/schema\/person\/381233327bffa3ae759bcb161a73dba9\",\"name\":\"Equipo Lecosy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/blog.lecosy.com.mx\/#\/schema\/person\/image\/38d97293797f9f176488ac211606dab3\",\"url\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.jpg\",\"contentUrl\":\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.jpg\",\"caption\":\"Equipo Lecosy\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/","og_locale":"es_MX","og_type":"article","og_title":"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento","og_description":"En los \u00faltimos meses, el beneficiario controlador ha pasado de ser un concepto t\u00e9cnico a convertirse en una de las prioridades de fiscalizaci\u00f3n para el Servicio de Administraci\u00f3n Tributaria (SAT) al requerir los expedientes de los beneficiarios controladores. Su correcta identificaci\u00f3n y gesti\u00f3n es una prioridad para todas las personas morales, ya que su incumplimiento puede derivar de las sanciones m\u00e1s onerosas en materia fiscal.","og_url":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/","og_site_name":"Blog Lecosy","article_publisher":"https:\/\/www.facebook.com\/lecosylegalcs\/","article_published_time":"2025-08-04T21:25:45+00:00","article_modified_time":"2025-08-06T00:39:53+00:00","og_image":[{"width":1800,"height":1200,"url":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg","type":"image\/jpeg"}],"author":"Equipo Lecosy","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Equipo Lecosy","Tiempo de lectura":"7 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#article","isPartOf":{"@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/"},"author":{"name":"Equipo Lecosy","@id":"https:\/\/blog.lecosy.com.mx\/#\/schema\/person\/381233327bffa3ae759bcb161a73dba9"},"headline":"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento","datePublished":"2025-08-04T21:25:45+00:00","dateModified":"2025-08-06T00:39:53+00:00","mainEntityOfPage":{"@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/"},"wordCount":856,"commentCount":0,"publisher":{"@id":"https:\/\/blog.lecosy.com.mx\/#organization"},"image":{"@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg","articleSection":["Beneficiario Controlador"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/","url":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/","name":"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento","isPartOf":{"@id":"https:\/\/blog.lecosy.com.mx\/#website"},"primaryImageOfPage":{"@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage"},"image":{"@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg","datePublished":"2025-08-04T21:25:45+00:00","dateModified":"2025-08-06T00:39:53+00:00","breadcrumb":{"@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#primaryimage","url":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg","contentUrl":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/08\/Destacada-texto.jpg","width":1800,"height":1200},{"@type":"BreadcrumbList","@id":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/08\/04\/por-que-el-beneficiario-controlador-es-la-sancion-mas-onerosa-en-materia-fiscal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/blog.lecosy.com.mx\/"},{"@type":"ListItem","position":2,"name":"Beneficiario controlador: la obligaci\u00f3n fiscal con mayores consecuencias por incumplimiento"}]},{"@type":"WebSite","@id":"https:\/\/blog.lecosy.com.mx\/#website","url":"https:\/\/blog.lecosy.com.mx\/","name":"Blog Lecosy","description":"","publisher":{"@id":"https:\/\/blog.lecosy.com.mx\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/blog.lecosy.com.mx\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/blog.lecosy.com.mx\/#organization","name":"Lecosy","url":"https:\/\/blog.lecosy.com.mx\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blog.lecosy.com.mx\/#\/schema\/logo\/image\/","url":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/08\/Logo-Lecosy_icono-.png","contentUrl":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2024\/08\/Logo-Lecosy_icono-.png","width":1355,"height":1564,"caption":"Lecosy"},"image":{"@id":"https:\/\/blog.lecosy.com.mx\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/lecosylegalcs\/","https:\/\/mx.linkedin.com\/company\/lecosylegalcs"]},{"@type":"Person","@id":"https:\/\/blog.lecosy.com.mx\/#\/schema\/person\/381233327bffa3ae759bcb161a73dba9","name":"Equipo Lecosy","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blog.lecosy.com.mx\/#\/schema\/person\/image\/38d97293797f9f176488ac211606dab3","url":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.jpg","contentUrl":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.jpg","caption":"Equipo Lecosy"}}]}},"authors":[{"term_id":272,"user_id":12,"is_guest":0,"slug":"equipo-lecosy","display_name":"Equipo Lecosy","avatar_url":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/06\/Lecosy_icono-1x1-1.jpg","author_category":"","user_url":"","last_name":"","first_name":"Equipo Lecosy","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/posts\/19813"}],"collection":[{"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/comments?post=19813"}],"version-history":[{"count":27,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/posts\/19813\/revisions"}],"predecessor-version":[{"id":20051,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/posts\/19813\/revisions\/20051"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/media\/19829"}],"wp:attachment":[{"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/media?parent=19813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/categories?post=19813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/tags?post=19813"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/blog.lecosy.com.mx\/index.php\/wp-json\/wp\/v2\/ppma_author?post=19813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}