{"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 class=\"wp-block-paragraph\"><\/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\" 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href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/nosotros\">Con\u00f3zcanos<\/a><\/li>\n<li id=\"menu-item-268\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-268\"><a>Soluciones<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-270\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-270\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/canal-denuncias\">Canal de Denuncias<\/a><\/li>\n\t<li id=\"menu-item-269\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-269\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/gobierno-corporativo\">Gobierno Corporativo<\/a><\/li>\n\t<li id=\"menu-item-11098\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11098\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\">Beneficiario Controlador<\/a><\/li>\n\t<li 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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-f56f613f 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 wp-block-post-title has-text-color has-custom-color-1-color\">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-2842b8fd 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-7bf3d3b5 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 wp-elements-1725a61783b5306b3a8b2f07384f05c9 wp-block-post-author has-text-color has-custom-color-1-color has-dm-sans-font-family\"><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 wp-block-post-date has-text-color\"><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-f56f613f 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 wp-block-paragraph\" 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 class=\"wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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-f56f613f 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 wp-block-paragraph\" 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-f56f613f 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 wp-block-paragraph\" 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 wp-block-paragraph\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<ol class=\"wp-block-list\"><\/ol>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-e661cf4c25d5d72867d597e33dff1420 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 class=\"wp-block-paragraph\"><strong>Al revisar la estructura de Inversiones Corporativas, S.A. de C.V., se observa lo siguiente:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\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 class=\"wp-block-paragraph\"><strong>Participaci\u00f3n indirecta<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\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 class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n\n\n\n<p class=\"ticss-5e89cd3b wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0\">Supongamos un escenario distinto. Existe una empresa donde:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\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 class=\"wp-block-paragraph\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"ticss-cf8283e5 wp-block-paragraph\" 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 class=\"wp-block-paragraph\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<p class=\"ticss-841b2b68 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-block-paragraph\" 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 wp-elements-af419deae3aa00ab4964336200247e56\">\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 wp-block-paragraph\" 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 class=\"wp-block-paragraph\" 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 wp-elements-9c1a65c683564e5f7aa0240724ca9817\">\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 wp-block-paragraph\"><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 class=\"wp-block-paragraph\" 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 wp-elements-4a3fb07a0714db060a72138bc3e42180\">\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 wp-block-paragraph\"><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 class=\"wp-block-paragraph\" 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 wp-elements-1c4208648d7d9d50f6ebc1c191f23ad4\">\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 wp-block-paragraph\"><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 class=\"wp-block-paragraph\" 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 wp-elements-d3c930eef714f7ce213bdd8e2207b8a5\">\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 wp-block-paragraph\"><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 class=\"wp-block-paragraph\" 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 wp-elements-24bbe47f72847596d9716af147536b52\">\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 wp-block-paragraph\"><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 class=\"wp-block-paragraph\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<ul class=\"wp-block-list\"><\/ul>\n\n\n\n<p class=\"ticss-067d32ba has-text-color has-link-color wp-elements-e630767baee9aaf10bd7d607b9fc2555 wp-block-paragraph\" 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 is-layout-flex wp-container-core-columns-is-layout-f56f613f 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-1e35a2b0 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 wp-block-paragraph\"><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 wp-block-paragraph\" 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-8234fd05 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-62aae154\"><\/div>\n\n\n\n<p class=\"has-text-align-center eplus-wrapper has-text-color has-dm-sans-font-family wp-block-paragraph\" 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-cf2db169\"><\/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-62aae154\"><\/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":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[59],"tags":[],"ppma_author":[272],"class_list":["post-20387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-beneficiario-controlador"],"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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