{"id":20293,"date":"2025-11-18T11:48:08","date_gmt":"2025-11-18T18:48:08","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=20293"},"modified":"2025-11-18T11:48:09","modified_gmt":"2025-11-18T18:48:09","slug":"que-es-el-dictamen-del-imss-quien-lo-realiza-y-cual-es-su-importancia","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/11\/18\/que-es-el-dictamen-del-imss-quien-lo-realiza-y-cual-es-su-importancia\/","title":{"rendered":"\u00bfQu\u00e9 es el dictamen del IMSS, qui\u00e9n lo realiza y cu\u00e1l es su importancia?"},"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\" class=\"wp-block-cover__image-background 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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:270%\"><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\">\u00bfQu\u00e9 es el dictamen del IMSS, qui\u00e9n lo realiza y cu\u00e1l es su importancia?<\/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=\"2025-11-18T11:48:08-07:00\">18 noviembre, 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-7 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-c226e6a9\" style=\"margin-top:0;margin-bottom:0\">El dictamen del IMSS es un instrumento mediante el cual un <strong>contador p\u00fablico autorizado<\/strong> <strong>(CPA)<\/strong> revisa y eval\u00faa el cumplimiento de las obligaciones en materia de seguridad social. Su objetivo es verificar que los patrones hayan determinado y pagado correctamente las cuotas obrero-patronales, as\u00ed como las aportaciones correspondientes al Instituto.<\/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-image alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2000\" height=\"1335\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/16959-1.jpg\" alt=\"\" class=\"wp-image-20298\" style=\"width:470px\"\/><\/figure>\n\n\n\n<p class=\"ticss-3fb7a316\">De acuerdo con el <strong>Art\u00edculo 16 de la Ley del Seguro Social<\/strong>, existen dos tipos de patrones frente al dictamen: los <strong>obligados<\/strong> y los <strong>optativos<\/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<figure class=\"wp-block-table ticss-d5c0d122 is-style-regular\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><table class=\"has-fixed-layout\" style=\"border-width:9px\"><tbody><tr><td><strong>Patrones obligados a dictaminarse<\/strong><\/td><td><strong>Patrones que pueden optar por dictaminarse<\/strong><\/td><\/tr><tr><td>Los patrones que, en el ejercicio fiscal inmediato anterior, hayan tenido <strong>un promedio anual de 300 o m\u00e1s trabajadores<\/strong>, est\u00e1n <strong>obligados<\/strong> a dictaminar el cumplimiento de sus obligaciones ante el IMSS.<\/td><td>Los patrones que <strong>no alcancen el promedio anual de 300 trabajadores<\/strong> pueden optar de manera <strong>voluntaria<\/strong> por presentar su dictamen.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-8329097af73cb21624f773b1f780de2a\" style=\"color:#4778a5;font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>\u00bfQui\u00e9n puede elaborar el dictamen?<\/strong><\/p>\n\n\n\n<p class=\"ticss-46dad845\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Solo puede hacerlo un contador p\u00fablico autorizado, es decir, un profesional con t\u00edtulo y c\u00e9dula en contadur\u00eda p\u00fablica que se encuentre inscrito y con registro vigente en el Registro de Contadores P\u00fablicos del IMSS, conforme a los art\u00edculos 153 y 154 del Reglamento.<\/p>\n\n\n\n<p class=\"ticss-46dad845\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><br>El contador debe acreditar conocimientos espec\u00edficos sobre la Ley del Seguro Social y sus reglamentos, adem\u00e1s de pertenecer a un colegio de contadores reconocido por la autoridad.<\/p>\n\n\n\n<p class=\"ticss-930bf07e\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Este requisito garantiza la independencia, capacidad t\u00e9cnica y \u00e9tica profesional, de modo que la revisi\u00f3n tenga plena validez y credibilidad ante el Instituto.<\/p>\n\n\n\n<p class=\"ticss-463b831e has-text-color has-link-color wp-elements-f64a8cfb24f4d9d6e7ea2b04e9573023\" style=\"color:#4778a5;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>Requisitos para dictaminarse<\/strong><\/p>\n\n\n\n<p class=\"ticss-0e695697\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Para que un patr\u00f3n pueda dictaminarse ante el IMSS, debe cumplir con ciertas condiciones y formalidades. <strong>De acuerdo con los art\u00edculos 153 al 158 del Reglamento, los pasos esenciales son:<\/strong><\/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-aa4e320\" data-block-id=\"aa4e320\"><style>.stk-aa4e320 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-aa4e320 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-aa4e320{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-aa4e320 .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-3e42787b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Presentar el aviso para dictaminarse<\/strong> dentro de los<strong> cuatro meses <\/strong>siguientes a la terminaci\u00f3n del ejercicio fiscal inmediato anterior, utilizando los formatos oficiales del Instituto.<\/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-4b9dc18\" data-block-id=\"4b9dc18\"><style>.stk-4b9dc18 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-4b9dc18 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-4b9dc18{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-4b9dc18 .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-3e42787b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Si el patr\u00f3n tiene <strong>varios registros patronales<\/strong>, deber\u00e1 presentar <strong>un \u00fanico aviso que los comprenda todos<\/strong>.<\/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-ce80e9d\" data-block-id=\"ce80e9d\"><style>.stk-ce80e9d .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-ce80e9d .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-ce80e9d{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-ce80e9d .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-3e42787b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El aviso debe estar firmado tanto por el patr\u00f3n o su representante legal como por el contador p\u00fablico autorizado.<\/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-53f8923\" data-block-id=\"53f8923\"><style>.stk-53f8923 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-53f8923 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-53f8923{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-53f8923 .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-3e42787b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El contador no debe tener conflictos de inter\u00e9s, v\u00ednculos econ\u00f3micos ni relaciones de subordinaci\u00f3n con el patr\u00f3n, a fin de mantener su independencia profesional.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-138e95ac\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<p class=\"ticss-15164d80\">Una vez presentado el aviso, el IMSS tiene <strong>15 d\u00edas h\u00e1biles<\/strong> para pronunciarse; si no emite respuesta en ese plazo, se entiende que el aviso fue aceptado y puede elaborarse el dictamen.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"ticss-ff0415d9 has-text-color has-link-color wp-elements-1526e5cbf4d930b08b112b197d5f2380\" style=\"color:#4778a5;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>Estructura y contenido del dictamen<\/strong><\/p>\n\n\n\n<p class=\"ticss-081b4ce5\">El <strong>art\u00edculo 163 al 167<\/strong> del Reglamento detalla los elementos que integran el dictamen, el cual debe presentarse <strong>a m\u00e1s tardar el 30 de septiembre<\/strong> del a\u00f1o siguiente al ejercicio revisado.<\/p>\n\n\n\n<p class=\"ticss-ac4fd7ec has-text-color has-link-color wp-elements-5e3f3d5118501e64975198a74afd8e0e\" style=\"color:#4778a5;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><br><strong>El documento incluye:<\/strong><\/p>\n\n\n\n<ul>\n<li class=\"ticss-a493a777\"><strong>Carta de presentaci\u00f3n<\/strong>,<strong> firmada por el patr\u00f3n y el contador.<\/strong><\/li>\n\n\n\n<li class=\"ticss-ae556ea4\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Opini\u00f3n profesional<\/strong>, <strong>que puede ser limpia, con salvedades, negativa o con abstenci\u00f3n de opini\u00f3n.<\/strong><\/li>\n\n\n\n<li class=\"ticss-81587b3c\"><strong>Anexos<\/strong> <strong>que detallan informaci\u00f3n sobre la empresa, la determinaci\u00f3n de cuotas, percepciones y conciliaciones contables.<\/strong><\/li>\n\n\n\n<li class=\"ticss-8b221f3d\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>Documentaci\u00f3n complementaria, como declaraciones de ISR, balanzas de comprobaci\u00f3n y registros de movimientos afiliatorios.<\/strong><br><\/li>\n<\/ul>\n\n\n\n<p class=\"ticss-29b9b04a\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Para las empresas de la <strong>industria de la construcci\u00f3n<\/strong>, el dictamen tambi\u00e9n debe contener c\u00e9dulas espec\u00edficas de obra, subcontratistas y ubicaci\u00f3n de los proyectos.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-5e94c868e296aecf7fd0ae4ade2f93ca\" style=\"color:#4778a5;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>Beneficios de presentar el dictamen<\/strong><\/p>\n\n\n\n<p class=\"ticss-c990994a\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El dictamen no solo cumple una funci\u00f3n de revisi\u00f3n t\u00e9cnica; tambi\u00e9n ofrece beneficios importantes al patr\u00f3n:<\/p>\n\n\n\n<ul>\n<li class=\"ticss-1d52322a\"><strong>Evita visitas domiciliarias<\/strong> por los ejercicios dictaminados (art\u00edculo 173).<\/li>\n\n\n\n<li class=\"ticss-f12362db\">Permite <strong>detectar y corregir irregularidades<\/strong> antes de que el IMSS inicie facultades de comprobaci\u00f3n.<\/li>\n\n\n\n<li class=\"ticss-9cfeeb71\"><strong>Aporta transparencia y confianza<\/strong> en la gesti\u00f3n de la empresa, especialmente en licitaciones y auditor\u00edas.<\/li>\n\n\n\n<li class=\"ticss-a6959cd1\"><strong>Reduce riesgos fiscales<\/strong>, al mantener congruencia entre los datos reportados al IMSS y al SAT.<\/li>\n\n\n\n<li class=\"ticss-3844c7bc\" style=\"margin-top:0;margin-bottom:0\">Facilita la <strong>planeaci\u00f3n del cumplimiento<\/strong> en materia laboral, fiscal y de seguridad social.<br><\/li>\n<\/ul>\n\n\n\n<p class=\"ticss-74a94931\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Adem\u00e1s, si durante la revisi\u00f3n el contador determina cuotas omitidas, el patr\u00f3n puede <strong>pagarlas o acordar su pago en parcialidades<\/strong>, evitando recargos mayores o sanciones posteriores.<\/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-afa19fa9 has-text-color has-link-color wp-elements-36a5391cc9456e88059d7d8991b8c046\" style=\"color:#4778a5;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>El dictamen del IMSS representa una herramienta preventiva y de control para las empresas.<\/strong> M\u00e1s all\u00e1 de un requisito administrativo, es una pr\u00e1ctica que fomenta la<strong> transparencia <\/strong>y el <strong>cumplimiento integral de las obligaciones patronales.<\/strong><\/p>\n\n\n\n<p class=\"ticss-afa19fa9\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">A trav\u00e9s del trabajo del contador p\u00fablico autorizado, el patr\u00f3n obtiene una visi\u00f3n clara de su situaci\u00f3n ante el IMSS y puede corregir posibles errores antes de que deriven en cr\u00e9ditos o procedimientos de fiscalizaci\u00f3n.<br><\/p>\n\n\n\n<figure class=\"wp-block-table ticss-ddbbaa96\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><table class=\"has-fixed-layout\" style=\"border-width:7px\"><tbody><tr><td rowspan=\"2\">En un entorno en el que la fiscalizaci\u00f3n es cada vez m\u00e1s rigurosa y los cruces de informaci\u00f3n entre autoridades son autom\u00e1ticos, <strong>optar por el dictamen del IMSS es una decisi\u00f3n estrat\u00e9gica<\/strong> que contribuye a la estabilidad y reputaci\u00f3n de la empresa.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"ticss-3ac08b23 has-primary-color has-text-color has-link-color wp-elements-8820fb5c93ced3272fb4b0344f1d0c12\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>Convierta el cumplimiento en una ventaja estrat\u00e9gica. Dictamine y opere con certeza de la mano de <a href=\"https:\/\/lecosy.com.mx\/\" target=\"_blank\" aria-label=\" (opens in a new tab)\" rel=\"noreferrer noopener\" class=\"ek-link\">Lecosy.<\/a><\/strong><\/p>\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 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wp-container-content-4\"><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>El dictamen del IMSS es un instrumento mediante el cual un contador p\u00fablico autorizado (CPA) revisa y eval\u00faa el cumplimiento de las obligaciones en materia de seguridad social. Su objetivo es verificar que los patrones hayan determinado y pagado correctamente las cuotas obrero-patronales, as\u00ed como las aportaciones correspondientes al Instituto.<\/p>\n","protected":false},"author":12,"featured_media":20296,"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":[78],"tags":[],"ppma_author":[272],"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/11\/Destacada-texto-8.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>El dictamen del IMSS es un instrumento mediante el cual un contador p\u00fablico autorizado (CPA) revisa y eval\u00faa el cumplimiento de las obligaciones en materia de seguridad social. Su objetivo es verificar que los patrones hayan determinado y pagado correctamente las cuotas obrero-patronales, as\u00ed como las aportaciones correspondientes al Instituto.<\/p>\n","category_list":"<a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/category\/siroc\/\" rel=\"category tag\">SIROC<\/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\/11\/Destacada-texto-8.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQu\u00e9 es el dictamen del IMSS, qui\u00e9n lo realiza y cu\u00e1l es su importancia?<\/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\/11\/18\/que-es-el-dictamen-del-imss-quien-lo-realiza-y-cual-es-su-importancia\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 es el dictamen del IMSS, qui\u00e9n lo realiza y cu\u00e1l es su importancia?\" \/>\n<meta property=\"og:description\" content=\"El dictamen del IMSS es un instrumento mediante el cual un contador p\u00fablico autorizado (CPA) revisa y eval\u00faa el cumplimiento de las obligaciones en materia de seguridad social. 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