{"id":20387,"date":"2026-01-08T17:31:06","date_gmt":"2026-01-09T00:31:06","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=20387"},"modified":"2026-01-08T17:37:26","modified_gmt":"2026-01-09T00:37:26","slug":"caso-practico-esta-identificando-a-sus-beneficiarios-controladores-de-manera-correcta","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/01\/08\/caso-practico-esta-identificando-a-sus-beneficiarios-controladores-de-manera-correcta\/","title":{"rendered":"Caso pr\u00e1ctico: \u00bfEst\u00e1 identificando a sus beneficiarios controladores de manera correcta?"},"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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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:300%\"><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\">Caso pr\u00e1ctico: \u00bfEst\u00e1 identificando a sus beneficiarios controladores de manera correcta?<\/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=\"2026-01-08T17:31:06-07:00\">8 enero, 2026<\/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-12 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-7ba3def3\" style=\"margin-top:0;margin-bottom:0\">Si usted es due\u00f1o de un negocio, administrador o forma parte de un consejo de administraci\u00f3n, seguramente ya ha escuchado el t\u00e9rmino Beneficiario Controlador en materia fiscal. No obstante, en la pr\u00e1ctica, es frecuente que este concepto se confunda con el de representante legal o accionista mayoritario.<\/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-a7cb94ff has-primary-color has-text-color has-link-color wp-elements-b2ba0219a0ebcefe0c325921c78c7ff6\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Esta confusi\u00f3n puede generar consecuencias relevantes. <strong>La falta de identificaci\u00f3n, conservaci\u00f3n o presentaci\u00f3n de la informaci\u00f3n del Beneficiario Controlador puede derivar en multas que van de $1,686,750.00 a $2,249,000.00 pesos por cada beneficiario no identificado, conforme al art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/strong><\/p>\n\n\n\n<p class=\"ticss-a08deee0 has-primary-color has-text-color has-link-color wp-elements-0b17a33b63c5a6cfd92e740fa2c962eb\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">A trav\u00e9s de un caso pr\u00e1ctico, explicaremos c\u00f3mo identificar correctamente al Beneficiario Controlador y cumplir adecuadamente con esta obligaci\u00f3n fiscal.<\/p>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Gemini_Generated_Image_h55swch55swch55s.png\" alt=\"\" class=\"wp-image-20395\" style=\"width:462px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-ae7ae6d44812fe976ecea709e6d7a54a\" 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>Caso pr\u00e1ctico: \u201cOperadora de Maquinaria, S.A. de C.V.\u201d<\/strong><\/p>\n\n\n\n<p class=\"ticss-64f5fdf6\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Imaginemos una empresa denominada \u201cOperadora de Maquinaria, S.A. de C.V.\u201d, la cual recibe un requerimiento del SAT para entregar la informaci\u00f3n de sus Beneficiarios Controladores.<\/p>\n\n\n\n<p class=\"ticss-269d4a62\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Al revisar el acta constitutiva, el Administrador \u00danico encuentra la siguiente estructura accionaria:<\/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)\">Inversiones Corporativas, S.A. de C.V. \u2013 80 % de las acciones.<\/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-20c7301\" data-block-id=\"20c7301\"><style>.stk-20c7301 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-20c7301 .stk-block-number-box__text:before{background-color:#162c44 !important}.stk-20c7301{margin-bottom:0px !important}@media screen and (max-width:1023px){.stk-20c7301 .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)\">Sr. Pedro L\u00f3pez \u2013 20 % de las acciones.<\/p>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-9f96bdcf\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<ol><\/ol>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-e661cf4c25d5d72867d597e33dff1420\" 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>El error m\u00e1s com\u00fan<\/strong><\/p>\n\n\n\n<p class=\"ticss-58030eb2\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El Administrador podr\u00eda concluir err\u00f3neamente que \u201cInversiones Corporativas, S.A. de C.V.\u201d es el Beneficiario Controlador por tener la mayor\u00eda accionaria.<\/p>\n\n\n\n<p class=\"ticss-8f0dc36c\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Sin embargo, una persona moral nunca puede ser Beneficiario Controlador. La ley exige identificar siempre a personas f\u00edsicas.<\/p>\n\n\n\n<p class=\"ticss-4dbf1218 has-text-color has-link-color wp-elements-56e60e44dc52201bb6d326959a55fa6b\" 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>Para identificar al Beneficiario Controlador, es necesario analizar qui\u00e9nes son los due\u00f1os de la persona moral que posee el 80 % de la empresa.<\/strong><\/p>\n\n\n\n<p><strong>Al revisar la estructura de Inversiones Corporativas, S.A. de C.V., se observa lo siguiente:<\/strong><\/p>\n\n\n\n<ul>\n<li>Sr. Juan P\u00e9rez \u2013 60 % de las acciones<\/li>\n\n\n\n<li class=\"ticss-feda1f1a\">Sra. Mar\u00eda P\u00e9rez \u2013 40 % de las acciones<\/li>\n<\/ul>\n\n\n\n<p><strong>Participaci\u00f3n indirecta<\/strong><\/p>\n\n\n\n<ul>\n<li>El Sr. Juan P\u00e9rez posee indirectamente el 48 % de \u201cOperadora de Maquinaria\u201d (60 % del 80 %).<\/li>\n\n\n\n<li class=\"ticss-3efc6dc7\">La Sra. Mar\u00eda P\u00e9rez posee indirectamente el 32 % de \u201cOperadora de Maquinaria\u201d (40 % del 80 %).<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul><\/ul>\n\n\n\n<p class=\"ticss-5e89cd3b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Ambos superan el umbral del 15 % de participaci\u00f3n directa o indirecta, establecido por el CFF como criterio de control por titularidad de derechos. Por lo tanto, ambos son Beneficiarios Controladores, aun cuando no aparezcan en el acta constitutiva de la empresa operativa.<\/p>\n\n\n\n<p class=\"ticss-04dd14e7\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Adicionalmente, el Sr. Pedro L\u00f3pez, con una participaci\u00f3n directa del 20 %, tambi\u00e9n es Beneficiario Controlador.<\/p>\n\n\n\n<p class=\"ticss-a4069f00 has-text-color has-link-color wp-elements-7866a7b4d93243b3ae0ba6aa7bf16da1\" style=\"color:#4778a5;font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>\u00bfQu\u00e9 ocurre cuando no hay accionistas \u201cclaros\u201d?<\/strong> <\/p>\n\n\n\n<p class=\"ticss-a4069f00\" style=\"margin-top:0;margin-bottom:0\">Supongamos un escenario distinto. Existe una empresa donde:<\/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<ul>\n<li class=\"ticss-8dd6ffe7\">Un empleado de confianza posee el 90 % de las acciones.<\/li>\n\n\n\n<li class=\"ticss-6b81a7fa\" style=\"margin-top:0;margin-bottom:0\">La Sra. Paola, con solo el 10 %, es quien realmente toma las decisiones, controla las cuentas bancarias y dirige la estrategia del negocio.<\/li>\n<\/ul>\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><\/p>\n\n\n\n<p class=\"ticss-cf8283e5\" style=\"margin-top:0;margin-bottom:0\">En este caso, el C\u00f3digo Fiscal de la Federaci\u00f3n obliga a identificar a la Sra. Paola como Beneficiaria Controladora, bajo el criterio de control efectivo, independientemente de su porcentaje accionario.<\/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-841b2b68\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El control se acredita cuando una persona tiene la capacidad de imponer decisiones, nombrar administradores o dirigir la operaci\u00f3n de la empresa.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-7a420cf15a1a6fc75fa66ba3f74ee9e7\" 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>La importancia de la documentaci\u00f3n y su actualizaci\u00f3n:<\/strong><\/p>\n\n\n\n<p class=\"ticss-8ac40724\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Identificar al Beneficiario Controlador no es suficiente. La ley exige conservar un expediente completo, fidedigno y actualizado, como parte de la contabilidad de la empresa.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-4f52f4f5a115d17243100d78a28d1de7\" 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);\">Este <strong>expediente debe incluir<\/strong>, entre otros datos, seg\u00fan la regla 2.8.1.22:<\/p>\n\n\n\n<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-af419deae3aa00ab4964336200247e56 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\" style=\"margin-top:0;margin-bottom:0\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Nombre completo y posibles alias.<\/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<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-9c1a65c683564e5f7aa0240724ca9817 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\">Fecha de nacimiento.<\/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<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-4a3fb07a0714db060a72138bc3e42180 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 has-primary-color has-text-color has-link-color wp-elements-5ece33f981df1bfcd2c6f81fa3881970\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">CURP y RFC<\/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<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-1c4208648d7d9d50f6ebc1c191f23ad4 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\">Pa\u00eds de origen y residencia fiscal.<\/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<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-d3c930eef714f7ce213bdd8e2207b8a5 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\">Estado civil y r\u00e9gimen patrimonial.<\/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<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-24bbe47f72847596d9716af147536b52 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\">Datos de contacto y domicilio<\/span><\/span><\/p>\n<\/div>\n<\/div>\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<ul><\/ul>\n\n\n\n<p class=\"ticss-067d32ba has-text-color has-link-color wp-elements-e630767baee9aaf10bd7d607b9fc2555\" 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>La identificaci\u00f3n del Beneficiario Controlador no es un tr\u00e1mite administrativo menor, sino una medida de transparencia alineada con est\u00e1ndares internacionales para combatir la evasi\u00f3n fiscal y el lavado de dinero.<\/strong><\/p>\n\n\n\n<div class=\"wp-block-columns are-vertically-aligned-center has-base-background-color has-background has-base-background-color is-layout-flex wp-container-core-columns-is-layout-11 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:10%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"64\" height=\"64\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2025\/02\/subcontratacion.png\" alt=\"\" class=\"wp-image-16307\" style=\"width:80px;height:auto\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\">\n<div class=\"wp-block-group has-base-background-color has-background is-vertical is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\" style=\"border-radius:15px;padding-top:10px;padding-right:var(--wp--preset--spacing--30);padding-bottom:10px;padding-left:var(--wp--preset--spacing--30)\">\n<p class=\"ticss-ca78107d has-primary-color has-base-background-color has-text-color has-background has-link-color wp-elements-1da6d948d26d05162f4c19176a968dcb\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\"><a href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" class=\"ek-link\">Como due\u00f1o, administrador o consejero, su responsabilidad es asegurar que la empresa pueda demostrar ante el SAT qui\u00e9n ejerce el control real, ya sea por participaci\u00f3n accionaria o por control efectivo.<\/a><\/span><\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"ticss-9c24cedb\" 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-6cd3a401\"><table class=\"has-fixed-layout\" style=\"border-style:none;border-width:0px\"><tbody><tr><td rowspan=\"2\">Un error en esta identificaci\u00f3n puede comprometer la continuidad del negocio y generar sanciones econ\u00f3micas relevantes. Contar con procesos claros y documentaci\u00f3n adecuada es la mejor forma de mitigar riesgos y cumplir correctamente con la ley.<\/td><\/tr><\/tbody><\/table><\/figure>\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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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=\"20387\"\n\t\t\t\t\tdata-ulike-nonce=\"8aaf74933e\"\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_20387\"><\/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>Si usted es due\u00f1o de un negocio, administrador o forma parte de un consejo de administraci\u00f3n, seguramente ya ha escuchado el t\u00e9rmino Beneficiario Controlador en materia fiscal. No obstante, en la pr\u00e1ctica, es frecuente que este concepto se confunda con el de representante legal o accionista mayoritario.<\/p>\n<p>Esta confusi\u00f3n puede generar consecuencias relevantes. La falta de identificaci\u00f3n, conservaci\u00f3n o presentaci\u00f3n de la informaci\u00f3n del Beneficiario Controlador puede derivar en multas que van de $1,686,750.00 a $2,249,000.00 pesos por cada beneficiario no identificado, conforme al art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n<p>A trav\u00e9s de un caso pr\u00e1ctico, explicaremos c\u00f3mo identificar correctamente al Beneficiario Controlador y cumplir adecuadamente con esta obligaci\u00f3n fiscal.<\/p>\n","protected":false},"author":12,"featured_media":20393,"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\/2026\/01\/Destacada-texto-2.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>Si usted es due\u00f1o de un negocio, administrador o forma parte de un consejo de administraci\u00f3n, seguramente ya ha escuchado el t\u00e9rmino Beneficiario Controlador en materia fiscal. No obstante, en la pr\u00e1ctica, es frecuente que este concepto se confunda con el de representante legal o accionista mayoritario.<\/p>\n<p>Esta confusi\u00f3n puede generar consecuencias relevantes. La falta de identificaci\u00f3n, conservaci\u00f3n o presentaci\u00f3n de la informaci\u00f3n del Beneficiario Controlador puede derivar en multas que van de $1,686,750.00 a $2,249,000.00 pesos por cada beneficiario no identificado, conforme al art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n<p>A trav\u00e9s de un caso pr\u00e1ctico, explicaremos c\u00f3mo identificar correctamente al Beneficiario Controlador y cumplir adecuadamente con esta obligaci\u00f3n 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\/2026\/01\/Destacada-texto-2.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Caso pr\u00e1ctico: \u00bfEst\u00e1 identificando a sus beneficiarios controladores de manera correcta?<\/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\/2026\/01\/08\/caso-practico-esta-identificando-a-sus-beneficiarios-controladores-de-manera-correcta\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Caso pr\u00e1ctico: \u00bfEst\u00e1 identificando a sus beneficiarios controladores de manera correcta?\" \/>\n<meta property=\"og:description\" content=\"Si usted es due\u00f1o de un negocio, administrador o forma parte de un consejo de administraci\u00f3n, seguramente ya ha escuchado el t\u00e9rmino Beneficiario Controlador en materia fiscal. 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A trav\u00e9s de un caso pr\u00e1ctico, explicaremos c\u00f3mo identificar correctamente al Beneficiario Controlador y cumplir adecuadamente con esta obligaci\u00f3n fiscal.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/01\/08\/caso-practico-esta-identificando-a-sus-beneficiarios-controladores-de-manera-correcta\/\" \/>\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=\"2026-01-09T00:31:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-09T00:37:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-2.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\" 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