{"id":20415,"date":"2026-01-22T18:19:31","date_gmt":"2026-01-23T01:19:31","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=20415"},"modified":"2026-03-30T09:14:31","modified_gmt":"2026-03-30T16:14:31","slug":"personas-morales-obligadas-a-identificar-al-beneficiario-controlador-en-mexico","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/01\/22\/personas-morales-obligadas-a-identificar-al-beneficiario-controlador-en-mexico\/","title":{"rendered":"Personas morales obligadas a identificar al Beneficiario Controlador en M\u00e9xico"},"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\">Personas morales obligadas a identificar al Beneficiario Controlador en M\u00e9xico<\/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\/treediuser\/\" target=\"_self\">Johovana Valdez<\/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=\"2026-01-22T18:19:31-07:00\">22 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\/treediuser\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Johovana Valdez' src='https:\/\/secure.gravatar.com\/avatar\/c4a29639f0b57faf31c5d87a475747b5?s=60&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/c4a29639f0b57faf31c5d87a475747b5?s=120&#038;d=mm&#038;r=g 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-15 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-3b3f5fa5\" style=\"margin-top:0;margin-bottom:0\"><strong>La identificaci\u00f3n del Beneficiario Controlador se convirti\u00f3 en una obligaci\u00f3n fiscal clave a partir de la reforma al C\u00f3digo Fiscal de la Federaci\u00f3n en 2021.<\/strong> Esta figura busca transparentar qui\u00e9nes ejercen el control real o se benefician econ\u00f3micamente de las personas morales, evitando el uso de estructuras jur\u00eddicas para ocultar a los verdaderos due\u00f1os o tomadores de decisiones.<\/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=\"640\" height=\"427\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/alexandra-tran-G5hIgRehlYM-unsplash-1.jpg\" alt=\"\" class=\"wp-image-20422\" style=\"width:560px;height:auto\"\/><\/figure>\n\n\n\n<p class=\"ticss-cb29667f\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Para las \u00e1reas contables y fiscales, comprender <strong>qu\u00e9 personas morales est\u00e1n obligadas<\/strong>, qu\u00e9 informaci\u00f3n deben recabar y c\u00f3mo conservarla es fundamental para evitar sanciones y requerimientos del SAT. No se trata solo de cumplir una formalidad, sino de implementar procesos internos que permitan mantener la informaci\u00f3n actualizada, verificable y disponible ante cualquier revisi\u00f3n, reduciendo riesgos fiscales y carga operativa.<span style=\"color: #000000;\" class=\"stk-highlight\">&nbsp;<\/span><\/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-be21000b has-text-color has-link-color wp-elements-b2f8264b4d9346c7423d69a13dff999e\" style=\"color:#4778a5;font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>\u00bfQu\u00e9 establece la ley sobre las personas morales obligadas?<\/strong><\/p>\n\n\n\n<p class=\"ticss-dcf2b5eb\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n establece que <strong>todas las personas morales residentes en M\u00e9xico<\/strong>, as\u00ed como aquellas extranjeras con establecimiento permanente en el pa\u00eds, est\u00e1n obligadas a <strong>obtener, conservar y proporcionar<\/strong> informaci\u00f3n de su Beneficiario Controlador cuando la autoridad fiscal lo requiera.<\/p>\n\n\n\n<p class=\"ticss-4338386f\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Esta obligaci\u00f3n no depende del tama\u00f1o de la empresa, del monto de ingresos ni del r\u00e9gimen fiscal, sino del hecho de contar con una estructura societaria o jur\u00eddica que permita ejercer control o beneficio econ\u00f3mico sobre la entidad.<\/p>\n\n\n\n<p class=\"ticss-60494d5f has-text-color has-link-color wp-elements-bff8ae71f683c4d64fa649ad7ed72159\" 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>Personas morales obligadas a identificar al Beneficiario Controlador<\/strong><\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">De manera general, est\u00e1n obligadas:<\/p>\n\n\n\n<div class=\"wp-block-columns has-tertiary-background-color has-background has-tertiary-background-color is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\" style=\"border-radius:15px;padding-top:0;padding-right:var(--wp--preset--spacing--30);padding-bottom:0;padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:25px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:5%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-1726681\" data-block-id=\"1726681\"><style>.stk-1726681 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-1726681 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-1726681 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">I<\/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:0px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:95%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Sociedades mercantiles:<\/span><\/strong><\/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);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><\/p>\n\n\n\n<div class=\"wp-block-columns has-primary-color has-text-color has-link-color has-primary-color wp-elements-538c4c7e9864731dc14c27c6b29f6981 is-layout-flex wp-container-core-columns-is-layout-4 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:97%\">\n<p class=\"ticss-f481b30a has-primary-color has-text-color has-link-color wp-elements-093fff25a6a6628d871418a272cb11f5\" style=\"margin-top:0;margin-bottom:0\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Sociedades an\u00f3nimas.<\/span><\/span><\/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-3977a9eb5bf1779be52e5a06624fe293 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 has-primary-color has-text-color has-link-color wp-elements-7f77da4f9352581226bc8fda1bb10e69\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Sociedades de Responsabilidad Limitada.<\/span><\/span><\/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-0ee745ecd9a235fe28fbd82a4a1557c0 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\">Sociedad en Nombre Colectivo.<\/span><\/span><\/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-7773fd0cdb903c94a7cec087e68b5293 is-layout-flex wp-container-core-columns-is-layout-7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:3%\">\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"574\" height=\"574\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Mesa-de-trabajo-1-3.png\" alt=\"identificar a sus beneficiarios controladores\" class=\"wp-image-4153\" style=\"aspect-ratio:1.0491803278688525;width:23px;height:auto\"\/><\/figure>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:97%\">\n<p class=\"ticss-f481b30a\"><span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">Sociedad en Comandita Simple.&nbsp;<\/span><\/span><\/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-f639290214308b27aaa55f82b3104c1b 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\">Sociedad en Comandita por Acciones.<\/span><\/span><\/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-5dc54dc214c5a3f1aa57d3da375ebc00 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\">Sociedad Cooperativa.&nbsp;<\/span><\/span><\/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-fb60af9cf9e31f3b5ad28734457d75e3 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\">S<span style=\"color: #000000;\" class=\"stk-highlight\"><span style=\"color: #000000;\" class=\"stk-highlight\">ociedad por Acciones Simplificada<\/span><\/span>.<\/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-a39d5ff2c3f1378f7efe604eee2d5213 is-layout-flex wp-container-core-columns-is-layout-11 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:97%\">\n<p class=\"ticss-f481b30a\" 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-tertiary-background-color has-background has-tertiary-background-color is-layout-flex wp-container-core-columns-is-layout-12 wp-block-columns-is-layout-flex\" style=\"border-radius:15px;padding-top:0;padding-right:var(--wp--preset--spacing--30);padding-bottom:0;padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:25px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:5%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-6aaee91\" data-block-id=\"6aaee91\"><style>.stk-6aaee91 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-6aaee91 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-6aaee91 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">II<\/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:0px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:95%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Asociaciones civiles y sociedades civiles.<\/span><\/strong><\/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<div class=\"wp-block-columns has-tertiary-background-color has-background has-tertiary-background-color is-layout-flex wp-container-core-columns-is-layout-13 wp-block-columns-is-layout-flex\" style=\"border-radius:15px;padding-top:0;padding-right:var(--wp--preset--spacing--30);padding-bottom:0;padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:25px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:5%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-e288f4e\" data-block-id=\"e288f4e\"><style>.stk-e288f4e .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-e288f4e .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-e288f4e .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">III<\/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:0px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:95%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Personas morales con fines no lucrativos.<\/span><\/strong><\/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<div class=\"wp-block-columns has-tertiary-background-color has-background has-tertiary-background-color is-layout-flex wp-container-core-columns-is-layout-14 wp-block-columns-is-layout-flex\" style=\"border-radius:15px;padding-top:0;padding-right:var(--wp--preset--spacing--30);padding-bottom:0;padding-left:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:25px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:5%\">\n<div class=\"wp-block-stackable-number-box aligncenter stk-block-number-box stk--has-shape stk-block stk-53677e1\" data-block-id=\"53677e1\"><style>.stk-53677e1 .stk-block-number-box__text{background-color:#162c44 !important;height:40px !important;width:40px !important;font-size:30px !important}.stk-53677e1 .stk-block-number-box__text:before{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-53677e1 .stk-block-number-box__text{font-size:30px !important}}<\/style><div class=\"stk-block-number-box__text\" role=\"presentation\">IV<\/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:0px;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:95%\">\n<p><strong><span style=\"color: #162c44;\" class=\"stk-highlight\">Personas morales extranjeras con operaciones o establecimientos permanentes en M\u00e9xico.<\/span><\/strong><\/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);font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><\/p>\n\n\n\n<p class=\"ticss-7983ccb1\">En todos los casos, la obligaci\u00f3n existe aun cuando la persona moral considere que su estructura es \u201csimple\u201d o que los socios son plenamente identificables.<\/p>\n\n\n\n<p style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-9ed706ed1c22642353f60cd76dd661b8\" style=\"color:#4778a5;font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.773), 1.3rem);\"><strong>\u00bfQui\u00e9n se considera Beneficiario Controlador en una persona moral?<\/strong><\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-f30c38706ad778b50b866e81016d353b\" style=\"color:#4778a5;margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>El Beneficiario Controlador es la persona f\u00edsica que, directa o indirectamente:<\/strong><\/p>\n\n\n\n<ul>\n<li>Obtiene beneficios derivados de la persona moral, o<\/li>\n\n\n\n<li style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Ejerce control efectivo sobre ella.<\/li>\n<\/ul>\n\n\n\n<p class=\"ticss-f209ff3b\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">El control puede manifestarse a trav\u00e9s de la propiedad de acciones o partes sociales, derechos de voto, facultades para nombrar o remover administradores, o cualquier otro medio que permita influir en las decisiones relevantes de la entidad.<\/p>\n\n\n\n<p class=\"ticss-129aa317\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\">Si no es posible identificar a una persona f\u00edsica bajo estos criterios, la ley obliga a se\u00f1alar a la(s) persona(s) que ocupen el puesto del \u00f3rgano de administraci\u00f3n equivalente.<\/p>\n\n\n\n<p class=\"has-text-color has-link-color wp-elements-e5cfb6f90dfba39ae1927f69c18d8169\" 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>Riesgos de incumplimiento<\/strong><\/p>\n\n\n\n<p class=\"ticss-5bad4167\">El incumplimiento puede derivar en sanciones econ\u00f3micas relevantes conforme a los art\u00edculos 84-M y 84-N del CFF, adem\u00e1s de generar alertas fiscales, revisiones m\u00e1s profundas y riesgos reputacionales para la empresa.<\/p>\n\n\n\n<p class=\"ticss-d992d87b has-text-color has-link-color wp-elements-c66e9a85561d0ab3d40b006ab3ba8656\" 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>Por ello, contar con herramientas tecnol\u00f3gicas que centralicen y automaticen la gesti\u00f3n del Beneficiario Controlador se vuelve una ventaja estrat\u00e9gica.<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"ticss-e4532d4a\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--30)\"><strong>La obligaci\u00f3n de identificar al Beneficiario Controlador aplica pr\u00e1cticamente a todas las personas morales en M\u00e9xico, sin importar su r\u00e9gimen o tama\u00f1o. Para el \u00e1rea contable, el verdadero reto no es solo conocer la norma, sino operarla correctamente mediante procesos claros, documentaci\u00f3n organizada y actualizaci\u00f3n constante de la informaci\u00f3n.<\/strong><\/p>\n\n\n\n<p class=\"ticss-2faa2846\"><strong>Implementar una gesti\u00f3n adecuada del Beneficiario Controlador no solo reduce riesgos fiscales y sanciones, sino que tambi\u00e9n optimiza tiempos, facilita auditor\u00edas y fortalece la cultura de cumplimiento. <\/strong>El uso de soluciones tecnol\u00f3gicas especializadas permite transformar esta obligaci\u00f3n en un proceso controlado, eficiente y alineado con las exigencias actuales del SAT.<\/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<div class=\"guten-element guten-progress-bar guten-Uwl2Wc\"><div class=\"progress-group tooltip-circle\"><div class=\"progress-skill-bar\"><div class=\"skill-bar-content\"><span class=\"skill-title\"><\/span><\/div><div class=\"skill-bar\"><div class=\"skill-track\" data-width=\"100\" data-duration=\"3500\"><div class=\"number-percentage-wrapper\"><span class=\"number-percentage loaded\"><\/span><\/div><\/div><\/div><\/div><\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/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>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>La identificaci\u00f3n del Beneficiario Controlador se convirti\u00f3 en una obligaci\u00f3n fiscal clave a partir de la reforma al C\u00f3digo Fiscal de la Federaci\u00f3n en 2021. Esta figura busca transparentar qui\u00e9nes ejercen el control real o se benefician econ\u00f3micamente de las personas morales, evitando el uso de estructuras jur\u00eddicas para ocultar a los verdaderos due\u00f1os o tomadores de decisiones.<\/p>\n<p>Para las \u00e1reas contables y fiscales, comprender qu\u00e9 personas morales est\u00e1n obligadas, qu\u00e9 informaci\u00f3n deben recabar y c\u00f3mo conservarla es fundamental para evitar sanciones y requerimientos del SAT. No se trata solo de cumplir una formalidad, sino de implementar procesos internos que permitan mantener la informaci\u00f3n actualizada, verificable y disponible ante cualquier revisi\u00f3n, reduciendo riesgos fiscales y carga operativa.<\/p>\n","protected":false},"author":2,"featured_media":20424,"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":[45],"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>La identificaci\u00f3n del Beneficiario Controlador se convirti\u00f3 en una obligaci\u00f3n fiscal clave a partir de la reforma al C\u00f3digo Fiscal de la Federaci\u00f3n en 2021. Esta figura busca transparentar qui\u00e9nes ejercen el control real o se benefician econ\u00f3micamente de las personas morales, evitando el uso de estructuras jur\u00eddicas para ocultar a los verdaderos due\u00f1os o tomadores de decisiones.<\/p>\n<p>Para las \u00e1reas contables y fiscales, comprender qu\u00e9 personas morales est\u00e1n obligadas, qu\u00e9 informaci\u00f3n deben recabar y c\u00f3mo conservarla es fundamental para evitar sanciones y requerimientos del SAT. No se trata solo de cumplir una formalidad, sino de implementar procesos internos que permitan mantener la informaci\u00f3n actualizada, verificable y disponible ante cualquier revisi\u00f3n, reduciendo riesgos fiscales y carga operativa.<\/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":"Johovana Valdez","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/treediuser\/"},"comments_num":"0 comments","featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/01\/Destacada-texto-5.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Personas morales obligadas a identificar al Beneficiario Controlador en M\u00e9xico<\/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\/22\/personas-morales-obligadas-a-identificar-al-beneficiario-controlador-en-mexico\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Personas morales obligadas a identificar al Beneficiario Controlador en M\u00e9xico\" \/>\n<meta property=\"og:description\" content=\"La identificaci\u00f3n del Beneficiario Controlador se convirti\u00f3 en una obligaci\u00f3n fiscal clave a partir de la reforma al C\u00f3digo Fiscal de la Federaci\u00f3n en 2021. Esta figura busca transparentar qui\u00e9nes ejercen el control real o se benefician econ\u00f3micamente de las personas morales, evitando el uso de estructuras jur\u00eddicas para ocultar a los verdaderos due\u00f1os o tomadores de decisiones. Para las \u00e1reas contables y fiscales, comprender qu\u00e9 personas morales est\u00e1n obligadas, qu\u00e9 informaci\u00f3n deben recabar y c\u00f3mo conservarla es fundamental para evitar sanciones y requerimientos del SAT. 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