{"id":20138,"date":"2025-09-29T13:29:00","date_gmt":"2025-09-29T20:29:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=20138"},"modified":"2025-09-29T15:09:16","modified_gmt":"2025-09-29T22:09:16","slug":"beneficiarios-controladores-menores-de-edad-que-documentos-componen-su-expediente","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/09\/29\/beneficiarios-controladores-menores-de-edad-que-documentos-componen-su-expediente\/","title":{"rendered":"Beneficiarios Controladores menores de edad, \u00bfqu\u00e9 documentos componen su expediente?"},"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=\"2940\" height=\"1350\" 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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:200%\"><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\">Beneficiarios Controladores menores de edad, \u00bfqu\u00e9 documentos componen su expediente?<\/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=\"2025-09-29T13:29:00-07:00\">29 septiembre, 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-10 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-d7e8b41c\" style=\"margin-top:0;margin-bottom:0\">La figura de <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">beneficiario controlador<\/a> (BC), establecida en el C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), obliga a las personas morales, fideicomisos y dem\u00e1s figuras jur\u00eddicas a<strong> identificar, documentar y conservar informaci\u00f3n de las personas f\u00edsicas que, directa o indirectamente, ejercen control o disfrutan de los beneficios de la entidad, aun cuando sean menores de edad.<\/strong><\/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<p class=\"ticss-5f0799fd\">De lo anterior, el hecho de que el beneficiario sea menor de edad no exime a la entidad de su deber de integrar un expediente completo, ni de acreditar la cadena de titularidad y control. La Regla 2.8.1.22. de la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) vigente establece la informaci\u00f3n m\u00ednima que debe documentarse.<\/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<p class=\"ticss-572f5e25\"><strong>Estructura del expediente del <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Beneficiario Controlador&nbsp;<\/a><\/strong><\/p>\n\n\n\n<p class=\"ticss-630776fe\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El expediente de cada <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\"><strong>beneficiario controlador<\/strong><\/a>, sea mayor o menor de edad, debe contener, como m\u00ednimo:<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-87c2be7\" data-block-id=\"87c2be7\"><style>.stk-87c2be7 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-87c2be7 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-87c2be7{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-87c2be7 .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:20px\">\n<p class=\"ticss-d9c78e22\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Datos de identidad:<\/strong> nombre completo, alias, fecha de nacimiento (y de defunci\u00f3n, si aplica), sexo, pa\u00eds de origen y nacionalidad(es), CURP o equivalente.<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-55ac6fb\" data-block-id=\"55ac6fb\"><style>.stk-55ac6fb .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-55ac6fb .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-55ac6fb{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-55ac6fb .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:20px\">\n<p class=\"ticss-d9c78e22\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Informaci\u00f3n fiscal:<\/strong> pa\u00eds o jurisdicci\u00f3n de residencia fiscal, RFC o n\u00famero de identificaci\u00f3n fiscal.<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-3b0e362\" data-block-id=\"3b0e362\"><style>.stk-3b0e362 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-3b0e362 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-3b0e362{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-3b0e362 .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:20px\">\n<p class=\"ticss-d45b2da0\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Identificaci\u00f3n oficial:<\/strong> tipo, n\u00famero y clave.<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-9e7edbc\" data-block-id=\"9e7edbc\"><style>.stk-9e7edbc .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-9e7edbc .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-9e7edbc{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-9e7edbc .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:20px\">\n<p class=\"ticss-a3c034f9\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Estado civil<\/strong> y, en su caso, identificaci\u00f3n del c\u00f3nyuge o concubino.<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-3c50b3e\" data-block-id=\"3c50b3e\"><style>.stk-3c50b3e .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-3c50b3e .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-3c50b3e{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-3c50b3e .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">5<\/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:20px\">\n<p class=\"ticss-d13a6d9d\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Datos de contacto<\/strong>: correo electr\u00f3nico y tel\u00e9fonos.<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-c087108\" data-block-id=\"c087108\"><style>.stk-c087108 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-c087108 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-c087108{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-c087108 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">6<\/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:20px\">\n<p class=\"ticss-54e2f1df\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Domicilios:<\/strong> particular y fiscal.<\/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-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:3%\">\n<div class=\"wp-block-stackable-number-box stk-block-number-box stk--has-shape stk-block stk-15b48ae\" data-block-id=\"15b48ae\"><style>.stk-15b48ae .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-15b48ae .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-15b48ae{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-15b48ae .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">7<\/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:20px\">\n<p class=\"ticss-39822d7a\"><strong>V\u00ednculo con la persona moral:<\/strong> relaci\u00f3n jur\u00eddica, grado de participaci\u00f3n, descripci\u00f3n del control directo o indirecto, n\u00famero y serie de acciones o derechos equivalentes, fechas de adquisici\u00f3n y terminaci\u00f3n.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p><\/p>\n\n\n\n<ul><\/ul>\n\n\n\n<p class=\"ticss-91a59abe\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Cuando el titular es un menor de edad, la entidad debe integrar la misma informaci\u00f3n, pero respaldada con documentos espec\u00edficos y con la intervenci\u00f3n de su tutor legal. A continuaci\u00f3n, los principales elementos y soportes:<\/p>\n\n\n\n<figure class=\"wp-block-table ticss-9195864d\"><table class=\"has-base-color has-primary-background-color has-text-color has-background has-link-color\"><tbody><tr><td><strong>Informaci\u00f3n<\/strong><\/td><td><strong>Documento soporte aceptado<\/strong><\/td><\/tr><tr><td>Nombres, alias, fecha y lugar de nacimiento, sexo, nacionalidad<\/td><td><strong>Acta de nacimiento<\/strong> (obligatorio).<\/td><\/tr><tr><td>Identificaci\u00f3n oficial<\/td><td><strong>Pasaporte vigente<\/strong>, <strong>credencial escolar<\/strong> u otro documento con fotograf\u00eda reconocido por autoridad competente.<\/td><\/tr><tr><td>CURP o equivalente<\/td><td>CURP o documento oficial extranjero.<\/td><\/tr><tr><td>Estado civil<\/td><td>Certificado de inexistencia de matrimonio u otro documento oficial, seg\u00fan corresponda.<\/td><\/tr><tr><td>Domicilio particular y fiscal<\/td><td>Recibo de servicios (luz, gas, internet, agua, tel\u00e9fono) o impuesto predial, con antig\u00fcedad no mayor a 4 meses.<\/td><\/tr><tr><td>RFC o n\u00famero de identificaci\u00f3n fiscal<\/td><td><strong>Constancia de Situaci\u00f3n Fiscal<\/strong>.<\/td><\/tr><tr><td>Relaci\u00f3n con la persona moral, grado de participaci\u00f3n, n\u00famero de acciones<\/td><td>Acta constitutiva, libro de socios o t\u00edtulos accionarios vigentes.<\/td><\/tr><tr><td>Fechas de adquisici\u00f3n o terminaci\u00f3n de participaci\u00f3n<\/td><td>Acta de asamblea, contrato de fideicomiso o sus modificaciones.<\/td><\/tr><\/tbody><\/table><\/figure>\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<p class=\"ticss-d78fbd42\">De lo anterior, con fundamento en el art\u00edculo 450 del C\u00f3digo Civil, el tutor se considera beneficiario controlador indirecto, pues administra y ejerce los derechos del menor.<\/p>\n\n\n\n<p class=\"ticss-9854b700\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Por tanto, el tutor debe integrar su expediente como beneficiario controlador bajo las mismas obligaciones de identificaci\u00f3n, documentaci\u00f3n y actualizaci\u00f3n.<\/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<p class=\"has-primary-color has-text-color has-link-color wp-elements-10b4bc961d85295a72ae9e23b6f8245c\"><strong>Obligaciones principales del <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"ek-link\">beneficiari<\/a><a aria-label=\" (opens in a new tab)\" href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"ek-link\">o<\/a><a aria-label=\" (opens in a new tab)\" href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"ek-link\"> controlador&nbsp;<\/a><\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-table ticss-bafbd1e0\" 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 has-fixed-layout\"><tbody><tr><td><strong>Disposici\u00f3n<\/strong>     <\/td><td><strong>Obligaci\u00f3n<\/strong><\/td><\/tr><tr><td><strong>Art\u00edculo 32-B Ter del CFF<\/strong><\/td><td>Obtener y conservar como parte de su contabilidad, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores. Proporcionar la informaci\u00f3n al SAT, en caso de requerirla.<br>Proporcionar la informaci\u00f3n al SAT, en caso de requerirla.<\/td><\/tr><tr><td><strong>Art\u00edculo 32-B Quinquies del CFF<\/strong><\/td><td>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.<\/td><\/tr><tr><td><strong>Regla 2.8.1.21. de la Resoluci\u00f3n Miscel\u00e1nea Fiscal&nbsp;<\/strong><\/td><td>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 controladores.<br><br>Los procedimientos de control interno se considerar\u00e1n parte de la contabilidad que el SAT podr\u00e1 requerir.<br><br>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.<br><br>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.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"ticss-b0fca1d1 has-primary-color has-text-color has-link-color wp-elements-de0a1fbc84105376c4ac7a6d0a1744bb\">El incumplimiento de las obligaciones anteriores, expone a sanciones de alto impacto econ\u00f3mico, que van de <a aria-label=\" (opens in a new tab)\" href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\" class=\"ek-link\"><strong>$562,250.00 hasta $2,249,000.00 pesos por cada beneficiario controlador,<\/strong><\/a> seg\u00fan los art\u00edculos 84-M y 84-N del CFF, dependiendo de la gravedad (informaci\u00f3n incompleta, no actualizada o no presentada).<\/p>\n\n\n\n<p class=\"ticss-185e7d4b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>La identificaci\u00f3n y gesti\u00f3n de los <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">beneficiarios controladores <\/a>es una obligaci\u00f3n ineludible sin importar la edad del titular.<\/strong> Cuando se trata de menores, la empresa debe integrar un expediente completo del menor con documentaci\u00f3n v\u00e1lida ante el SAT y, as\u00ed como del tutor como beneficiario controlador indirecto, acreditando la cadena de titularidad y control. <\/p>\n\n\n\n<p class=\"ticss-185e7d4b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Cumplir con los art\u00edculos 32-B Ter y 32-B Quinquies, as\u00ed como con las reglas 2.8.1.21 y 2.8.1.22 de la RMF, no solo mitiga riesgos que pueden superar los dos millones de pesos por cada omisi\u00f3n, sino que fortalece la trazabilidad contable, la transparencia fiscal y la posici\u00f3n de la entidad frente a auditor\u00edas y revisiones de la autoridad hacendaria.<\/p>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-62b695d3e6d02c4b7ae8181bb04d4668\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>\u00bfSu empresa ya cuenta con un <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Beneficiario Controlador<\/a> menor de edad?<\/strong><\/p>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-49b4bc0d23b3ea583df9b192a76f3c4d\"><strong>Con <\/strong><a href=\"https:\/\/lecosy.com.mx\/\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\"><strong>Lecosy:<\/strong> <\/a>Identificaci\u00f3n y Gesti\u00f3n para un Control Total. <\/p>\n\n\n\n<p class=\"ticss-3d06136b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>No arriesgue su patrimonio. Integre su Expediente BC a Prueba de Auditor\u00edas HOY. <a href=\"https:\/\/calendar.google.com\/calendar\/appointments\/schedules\/AcZssZ2toeLcZcjF_xdL-qNc4muDlO4hXeIW2vwuCIxMNb5P6d2TsLh8xgEhM44PS6Wo6kJY_77D3Z21\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Obtenga el DEMO especializado de Lecosy<\/a> para documentar correctamente a <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\"Beneficiarios Controladores (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Beneficiarios Controladores<\/a> menores de edad y asegure la trazabilidad contable.<\/strong><\/p>\n\n\n\n<p class=\"ticss-d1d3a03c\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><a href=\"https:\/\/calendar.google.com\/calendar\/appointments\/schedules\/AcZssZ2toeLcZcjF_xdL-qNc4muDlO4hXeIW2vwuCIxMNb5P6d2TsLh8xgEhM44PS6Wo6kJY_77D3Z21\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Cont\u00e1ctenos hoy<\/a> para blindar su expediente de <a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Beneficiario Controlador<\/a> y garantizar la transparencia y trazabilidad que exige el SAT.<\/p>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-essential-blocks-typing-text\"><div class=\"eb-parent-wrapper eb-parent-eb-typing-text-dug7x \"><div class=\"eb-typed-wrapper eb-typing-text-dug7x\" data-id=\"eb-typing-text-dug7x\"><div class=\"eb-typed-content\" data-type-speed=\"50\" data-start-delay=\"0\" data-smart-backspace=\"true\" data-back-speed=\"40\" data-back-delay=\"700\" data-fade=\"false\" data-fade-delay=\"500\" data-loop=\"true\" data-cursor=\"true\"><span class=\"eb-typed-prefix\"><\/span><span class=\"eb-typed-text-wrapper is-hidden\"><span class=\"eb-typed-text\">El cumplimiento lo encuentra con Lecosy.<\/span><\/span><span class=\"eb-typed-view\"><\/span><span class=\"eb-typed-suffix\"><\/span><\/div><\/div><\/div><\/div>\n\n\n\n<p class=\"ticss-d1d3a03c\"><br><\/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\" 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 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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=\"20138\"\n\t\t\t\t\tdata-ulike-nonce=\"af4aa45421\"\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_20138\"><\/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<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La figura de beneficiario controlador (BC), establecida en el C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), obliga a las personas morales, fideicomisos y dem\u00e1s figuras jur\u00eddicas a identificar, documentar y conservar informaci\u00f3n de las personas f\u00edsicas que, directa o indirectamente, ejercen control o disfrutan de los beneficios de la entidad, aun cuando sean menores de edad.<\/p>\n","protected":false},"author":12,"featured_media":20149,"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\/09\/Destacada-texto-11.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/09\/Destacada-texto-11.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/09\/Destacada-texto-11.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/09\/Destacada-texto-11.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/09\/Destacada-texto-11.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/09\/Destacada-texto-11.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/09\/Destacada-texto-11.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>La 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