{"id":21243,"date":"2026-05-27T09:37:55","date_gmt":"2026-05-27T16:37:55","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=21243"},"modified":"2026-05-27T09:39:37","modified_gmt":"2026-05-27T16:39:37","slug":"beneficiario-controlador-cadena-de-titularidad-y-control","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/05\/27\/beneficiario-controlador-cadena-de-titularidad-y-control\/","title":{"rendered":"Beneficiario controlador: Cadena de titularidad y control"},"content":{"rendered":"\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=\"1960\" height=\"900\" class=\"wp-block-cover__image-background wp-image-21259\" alt=\"\" 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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:80%\"><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\">Beneficiario controlador: Cadena de titularidad y control<\/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=\"2026-05-27T09:37:55-07:00\">27 mayo, 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-3 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<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-e57c6b6\" data-block-id=\"e57c6b6\"><style>.stk-e57c6b6{margin-bottom:0px !important}@media screen and (max-width:767px){.stk-e57c6b6{margin-bottom:39px !important}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-e57c6b6-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b2c9964\" data-v=\"4\" data-block-id=\"b2c9964\"><style>@media screen and (min-width:768px){.stk-b2c9964{flex:var(--stk-flex-grow,1) 1 calc(72.4% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b2c9964-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-b2c9964-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1bfe4fc\" data-block-id=\"1bfe4fc\"><p class=\"stk-block-text__text has-text-align-justify\">La obligaci\u00f3n de identificar al <strong>beneficiario controlador<\/strong> en M\u00e9xico no se limita a revisar qui\u00e9n aparece formalmente como socio o accionista de una persona moral. La autoridad fiscal <strong>exige<\/strong> un an\u00e1lisis m\u00e1s profundo sobre qui\u00e9n obtiene el beneficio econ\u00f3mico real o qui\u00e9n ejerce control dentro de la<strong> estructura corporativa<\/strong>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-72561d2\" data-block-id=\"72561d2\"><p class=\"stk-block-text__text has-text-align-justify\">Para ello, la Resoluci\u00f3n Miscel\u00e1nea Fiscal establece dos conceptos clave: la <strong>cadena de titularidad<\/strong> y la <strong>cadena de control<\/strong>, los cuales permiten identificar a las personas f\u00edsicas que participan de forma indirecta, ya sea por propiedad o por mecanismos distintos de decisi\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7ab5607\" data-block-id=\"7ab5607\"><style>.stk-7ab5607{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Comprender esta diferencia es fundamental para integrar <strong>expedientes completos<\/strong>, documentar adecuadamente la estructura societaria y atender requerimientos de autoridad con informaci\u00f3n trazable y actualizada.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-e17b867\" data-v=\"4\" data-block-id=\"e17b867\"><style>@media screen and (min-width:768px){.stk-e17b867{flex:var(--stk-flex-grow,1) 1 calc(27.6% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-e17b867-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-e17b867-inner-blocks\">\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1357\" height=\"900\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Banner-52.jpg\" alt=\"\" class=\"wp-image-21267\" style=\"border-radius:28px;aspect-ratio:0.75;object-fit:cover;width:259px;height:auto\"\/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d8b1d03 stk-block-background stk--has-background-overlay\" id=\"strong-quien-debe-identificarse-como-beneficiario-controlador-strong\" data-block-id=\"d8b1d03\"><style>.stk-d8b1d03{background-color:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important;border-top-left-radius:24px !important;border-top-right-radius:24px !important;border-bottom-right-radius:24px !important;border-bottom-left-radius:24px !important;overflow:hidden !important}.stk-d8b1d03:before{background-image:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important}.stk-d8b1d03 .stk-block-heading__text{font-size:30px !important;color:#F6F6F6 !important}@media screen and (max-width:1023px){.stk-d8b1d03 .stk-block-heading__text{font-size:30px !important}}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong>\u00bfQui\u00e9n debe identificarse como beneficiario controlador?<\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7a3669c\" data-block-id=\"7a3669c\"><p class=\"stk-block-text__text has-text-align-justify\">El beneficiario controlador es aquella <strong>persona f\u00edsica<\/strong> o grupo de personas f\u00edsicas que directa o indirectamente obtienen beneficios de su participaci\u00f3n en una entidad legal.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-644a55d\" data-block-id=\"644a55d\"><p class=\"stk-block-text__text has-text-align-justify\">Seg\u00fan el art\u00edculo <strong>32-B Qu\u00e1ter<\/strong> del CFF, se considera beneficiario controlador a la persona f\u00edsica que:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-5ee5748\" data-block-id=\"5ee5748\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-5ee5748-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d4b787f\" data-v=\"4\" data-block-id=\"d4b787f\"><style>@media screen and (min-width:768px){.stk-d4b787f{flex:var(--stk-flex-grow,1) 1 calc(70.5% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d4b787f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-d4b787f-inner-blocks\">\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>I. <\/strong>  Obtiene el<strong> beneficio <\/strong>derivado de su participaci\u00f3n en una entidad legal o aquella en cuyo nombre se realiza una <strong>transacci\u00f3n<\/strong>.<\/td><\/tr><tr><td><strong>II. <\/strong>  Directa, indirectamente o de forma contingente, <strong>ejerzan el control<\/strong> de la entidad legal, a trav\u00e9s de cualquiera de los siguientes supuestos:<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-essential-blocks-advanced-tabs alignwide\"><div class=\"eb-parent-wrapper eb-parent-eb-advanced-tabs-zjg4m \"><div class=\"eb-advanced-tabs-zjg4m eb-advanced-tabs-wrapper vertical\"><div class=\"eb-tabs-nav\"><ul class=\"tabTitles\" data-tabs-ul-id=\"eb-advanced-tabs-zjg4m\"><li data-title-tab-id=\"1\" data-title-custom-id=\"\" class=\"active\"><h6 class=\"tab-title-text\"><strong>a)<\/strong><\/h6><\/li><li data-title-tab-id=\"2\" data-title-custom-id=\"\" class=\"inactive\"><h6 class=\"tab-title-text\"><strong>b)<\/strong><\/h6><\/li><li data-title-tab-id=\"3\" data-title-custom-id=\"\" class=\"inactive\"><h6 class=\"tab-title-text\"><strong>c)<\/strong><\/h6><\/li><\/ul><\/div><div class=\"eb-tabs-contents\">\n<div class=\"eb-tab-wrapper\" data-tab-id=\"1\" data-tab-parent-id=\"eb-advanced-tabs-zjg4m\"><div class=\"eb-tab-inner\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8306bcc\" data-block-id=\"8306bcc\"><style>.stk-8306bcc{margin-top:15px !important;margin-right:26px !important;margin-bottom:15px !important;margin-left:26px !important}<\/style><p class=\"stk-block-text__text\">Imponer, directa o indirectamente, <strong>decisiones<\/strong> en las asambleas generales de accionistas, socios u \u00f3rganos equivalentes, o nombrar o destituir a la mayor\u00eda de los consejeros, administradores o sus equivalentes.<\/p><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"eb-tab-wrapper\" data-tab-id=\"2\" data-tab-parent-id=\"eb-advanced-tabs-zjg4m\"><div class=\"eb-tab-inner\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-69cc80e\" data-block-id=\"69cc80e\"><style>.stk-69cc80e{margin-top:15px !important;margin-right:26px !important;margin-bottom:15px !important;margin-left:26px !important}<\/style><p class=\"stk-block-text__text\">Mantener la <strong>titularidad<\/strong> de los derechos que permitan, directa o indirectamente, ejercer el voto respecto de m\u00e1s del <strong>15%<\/strong> del capital social o bien.<\/p><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"eb-tab-wrapper\" data-tab-id=\"3\" data-tab-parent-id=\"eb-advanced-tabs-zjg4m\"><div class=\"eb-tab-inner\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6b803ed\" data-block-id=\"6b803ed\"><style>.stk-6b803ed{margin-top:15px !important;margin-right:26px !important;margin-bottom:15px !important;margin-left:26px !important}<\/style><p class=\"stk-block-text__text\"><strong>Dirigir<\/strong>, directa o indirectamente, la administraci\u00f3n, la estrategia o las principales pol\u00edticas de la <strong>persona moral<\/strong>, fideicomiso o cualquier otra figura jur\u00eddica.<\/p><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-25db427\" data-v=\"4\" data-block-id=\"25db427\"><style>@media screen and (min-width:768px){.stk-25db427{flex:var(--stk-flex-grow,1) 1 calc(29.5% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-25db427-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-25db427-inner-blocks\">\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1357\" height=\"900\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Banner-32.jpg\" alt=\"\" class=\"wp-image-21147\" style=\"border-radius:28px;aspect-ratio:0.75;object-fit:cover;width:252px;height:auto\"\/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d1db973 stk-block-background stk--has-background-overlay\" id=\"strong-strong-cadena-de-titularidad-identificacion-por-propiedad-indirecta-strong-strong\" data-block-id=\"d1db973\"><style>.stk-d1db973{background-color:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important;border-top-left-radius:24px !important;border-top-right-radius:24px !important;border-bottom-right-radius:24px !important;border-bottom-left-radius:24px !important;overflow:hidden !important;max-width:1500px !important;margin-top:53px !important}.stk-d1db973:before{background-image:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important}.stk-d1db973 .stk-block-heading__text{font-size:30px !important;color:#F6F6F6 !important}@media screen and (max-width:1023px){.stk-d1db973 .stk-block-heading__text{font-size:30px !important}}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong><strong>Cadena de titularidad: identificaci\u00f3n por propiedad indirecta<\/strong><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a803788\" data-block-id=\"a803788\"><p class=\"stk-block-text__text has-text-align-justify\">La <strong>regla 2.8.1.21<\/strong> de la RMF define la cadena de titularidad como el supuesto en que la propiedad se ostenta de forma indirecta, a trav\u00e9s de otras personas morales.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-709dbaf\" data-block-id=\"709dbaf\"><p class=\"stk-block-text__text has-text-align-justify\">En otras palabras, aplica cuando la <strong>persona moral obligada<\/strong> tiene como socios a otras sociedades, y es necesario seguir la participaci\u00f3n hasta identificar a las personas f\u00edsicas finales.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0adb287\" data-block-id=\"0adb287\"><style>.stk-0adb287{margin-bottom:0px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Este an\u00e1lisis implica reconstruir la estructura accionaria completa, identificando cada nivel de participaci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-705b72f\" data-block-id=\"705b72f\"><style>.stk-705b72f{margin-bottom:0px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\"><strong>Por ejemplo:<\/strong><\/p><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2502\" height=\"1631\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Icono-Lecosy-en-circulo-16-2.png\" alt=\"\" class=\"wp-image-21249\" style=\"width:575px;height:auto\"\/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-32d4370\" data-block-id=\"32d4370\"><style>.stk-32d4370{margin-top:19px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Aunque las personas f\u00edsicas de la <strong>empresa B<\/strong> no sean accionistas directos de la <strong>empresa A<\/strong>, s\u00ed pueden ser beneficiarios controladores al encontrarse al final de la cadena de propiedad.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c542bd3\" data-block-id=\"c542bd3\"><style>.stk-c542bd3{margin-bottom:26px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La autoridad exige conservar evidencia documental que respalde esta trazabilidad, incluyendo:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-51f703c stk-block-background\" data-block-id=\"51f703c\"><style>.stk-51f703c{background-color:#ffffff !important;border-top-left-radius:34px !important;border-top-right-radius:34px !important;border-bottom-right-radius:34px !important;border-bottom-left-radius:34px !important;overflow:hidden !important;box-shadow:0 5px 30px -10px rgba(18,63,82,0.3) !important;--stk-icon-list-row-gap:12px !important;--stk-icon-list-marker-color:#162c44 !important;--stk-icon-height:24px !important}.stk-51f703c:before{background-color:#ffffff !important}.stk-51f703c .stk-block-icon-list-item__content{gap:10px !important;margin-inline:0 auto !important}.stk-51f703c ul,.stk-51f703c ol{padding-left:3px !important}.stk-51f703c ul .stk-block-icon-list-item__content .stk--inner-svg,.stk-51f703c ol .stk-block-icon-list-item__content .stk-block-icon-list-item__marker{transform:translateY(1px) !important}.stk-51f703c .wp-block-stackable-icon-list-item:not(:nth-last-child(-n + 1))::after{border-bottom-style:solid !important;border-width:1px !important;border-color:#162c44 !important}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-51f703c\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-fd3a34e\" data-block-id=\"fd3a34e\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-51f703c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Actas constitutivas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-389c229\" data-block-id=\"389c229\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-51f703c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Libros de registro de acciones.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-13c5c4e\" data-block-id=\"13c5c4e\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-51f703c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Estructuras corporativas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-246a79b\" data-block-id=\"246a79b\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-51f703c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Documentaci\u00f3n de modificaciones societarias.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c7343f9\" data-block-id=\"c7343f9\"><style>.stk-c7343f9{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Sin este an\u00e1lisis, la identificaci\u00f3n puede quedar incompleta, especialmente en grupos empresariales o estructuras con holdings.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4a43d5d stk-block-background stk--has-background-overlay\" id=\"strong-strong-strong-cadena-de-control-identificacion-por-influencia-o-decision-strong-strong-strong\" data-block-id=\"4a43d5d\"><style>.stk-4a43d5d{background-color:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important;border-top-left-radius:24px !important;border-top-right-radius:24px !important;border-bottom-right-radius:24px !important;border-bottom-left-radius:24px !important;overflow:hidden !important}.stk-4a43d5d:before{background-image:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important}.stk-4a43d5d .stk-block-heading__text{font-size:30px !important;color:#F6F6F6 !important}@media screen and (max-width:1023px){.stk-4a43d5d .stk-block-heading__text{font-size:30px !important}}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong>Cadena de control: identificaci\u00f3n por influencia o decisi\u00f3n<\/strong><\/strong><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-787f0ee\" data-block-id=\"787f0ee\"><p class=\"stk-block-text__text has-text-align-justify\">La cadena de control se presenta cuando la <strong>persona f\u00edsica<\/strong> que ejerce el control de la entidad no lo hace directamente, sino a trav\u00e9s de otra persona moral, fideicomiso o cualquier otra figura jur\u00eddica.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-adfe228\" data-block-id=\"adfe228\"><style>.stk-adfe228{margin-bottom:0px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En este supuesto, existe una estructura intermedia entre la empresa obligada y la persona f\u00edsica que toma las decisiones finales. <strong>Por ejemplo:<\/strong><\/p><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"2681\" height=\"1619\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Icono-Lecosy-en-circulo-17-1.png\" alt=\"\" class=\"wp-image-21261\" style=\"width:621px;height:auto\"\/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9477ee0\" data-block-id=\"9477ee0\"><style>.stk-9477ee0{margin-top:26px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La<strong> empresa A<\/strong> tiene como accionista a la<strong> empresa <\/strong>B con una participaci\u00f3n del<strong> 60%<\/strong>. A su vez, dentro de la <strong>empresa B<\/strong>, una persona f\u00edsica posee el <strong>80%<\/strong> del capital social.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9ca2e16\" data-block-id=\"9ca2e16\"><style>.stk-9ca2e16{margin-bottom:42px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Aunque esa persona f\u00edsica no sea accionista directa de la <strong>empresa A<\/strong>, s\u00ed puede ejercer control indirecto sobre ella, ya que a trav\u00e9s de su participaci\u00f3n y derechos de voto en la <strong>empresa B<\/strong> influye en las decisiones que esta toma como accionista de la <strong>empresa A<\/strong>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-504a660\" data-block-id=\"504a660\"><p class=\"stk-block-text__text has-text-align-justify\">En este supuesto, la <strong>empresa B<\/strong> forma parte de la cadena de control y la persona f\u00edsica ubicada al final de la estructura puede identificarse como beneficiario controlador, al ejercer control indirectamente a trav\u00e9s de otra persona moral.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-979dbdc\" data-block-id=\"979dbdc\"><style>.stk-979dbdc{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">A diferencia de la cadena de titularidad, donde el an\u00e1lisis sigue la propiedad, aqu\u00ed se analiza c\u00f3mo el control se transmite a trav\u00e9s de estructuras jur\u00eddicas que permiten ejercer influencia sobre la entidad.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-a73f36c stk-block-background stk--has-background-overlay\" id=\"strong-strong-strong-strong-que-pasa-si-no-se-identifica-a-una-persona-fisica-strong-strong-strong-strong\" data-block-id=\"a73f36c\"><style>.stk-a73f36c{background-color:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important;border-top-left-radius:24px !important;border-top-right-radius:24px !important;border-bottom-right-radius:24px !important;border-bottom-left-radius:24px !important;overflow:hidden !important}.stk-a73f36c:before{background-image:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important}.stk-a73f36c .stk-block-heading__text{font-size:30px !important;color:#F6F6F6 !important}@media screen and (max-width:1023px){.stk-a73f36c .stk-block-heading__text{font-size:30px !important}}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong>\u00bfQu\u00e9 pasa si no se identifica a una persona f\u00edsica?<\/strong><\/strong><\/strong><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-d275c2c\" data-block-id=\"d275c2c\"><style>.stk-d275c2c{margin-bottom:0px !important}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-d275c2c-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0aec7a8\" data-v=\"4\" data-block-id=\"0aec7a8\"><style>@media screen and (min-width:768px){.stk-0aec7a8{flex:var(--stk-flex-grow,1) 1 33.3% !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-0aec7a8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0aec7a8-inner-blocks\">\n<figure class=\"wp-block-image alignleft size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"907\" height=\"1239\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Banner-54.jpg\" alt=\"\" class=\"wp-image-21273\" style=\"border-radius:28px;aspect-ratio:0.75;object-fit:cover;width:250px;height:auto\"\/><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9d8b08b\" data-v=\"4\" data-block-id=\"9d8b08b\"><style>@media screen and (min-width:768px){.stk-9d8b08b{flex:var(--stk-flex-grow,1) 1 66.7% !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9d8b08b-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9d8b08b-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-10ab4b2\" data-block-id=\"10ab4b2\"><style>@media screen and (max-width:767px){.stk-10ab4b2{margin-top:15px !important}}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La <strong>regla 2.8.1.21<\/strong> tambi\u00e9n prev\u00e9 un supuesto importante: cuando despu\u00e9s de aplicar los criterios del <strong>art\u00edculo 32-B <\/strong>Qu\u00e1ter y analizar la cadena de titularidad y la cadena de control no sea posible identificar a una persona f\u00edsica, la persona moral no queda exenta de la obligaci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7aae8eb\" data-block-id=\"7aae8eb\"><style>.stk-7aae8eb{margin-bottom:16px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En ese caso, se deber\u00e1 considerar como beneficiario controlador a:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-cc96077 stk-block-background\" data-block-id=\"cc96077\"><style>.stk-cc96077{background-color:#ffffff !important;border-top-left-radius:34px !important;border-top-right-radius:34px !important;border-bottom-right-radius:34px !important;border-bottom-left-radius:34px !important;overflow:hidden !important;box-shadow:0 5px 30px -10px rgba(18,63,82,0.3) !important;margin-bottom:60px !important;--stk-icon-list-row-gap:12px !important;--stk-icon-list-marker-color:#162c44 !important;--stk-icon-height:24px !important}.stk-cc96077:before{background-color:#ffffff !important}.stk-cc96077 .stk-block-icon-list-item__content{gap:10px !important;margin-inline:0 auto !important}.stk-cc96077 ul,.stk-cc96077 ol{padding-left:3px !important}.stk-cc96077 ul .stk-block-icon-list-item__content .stk--inner-svg,.stk-cc96077 ol .stk-block-icon-list-item__content .stk-block-icon-list-item__marker{transform:translateY(1px) !important}.stk-cc96077 .wp-block-stackable-icon-list-item:not(:nth-last-child(-n + 1))::after{border-bottom-style:solid !important;border-width:1px !important;border-color:#162c44 !important}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-cc96077\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zM140 300h116v70.9c0 10.7 13 16.1 20.5 8.5l114.3-114.9c4.7-4.7 4.7-12.2 0-16.9l-114.3-115c-7.6-7.6-20.5-2.2-20.5 8.5V212H140c-6.6 0-12 5.4-12 12v64c0 6.6 5.4 12 12 12z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e67fb78\" data-block-id=\"e67fb78\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc96077\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">el administrador \u00fanico o lo equivalente; o<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e5ac9d6\" data-block-id=\"e5ac9d6\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc96077\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">cada miembro del consejo de administraci\u00f3n, cuando exista este \u00f3rgano<\/span><\/div><\/li>\n<\/ul><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c420c8a\" data-block-id=\"c420c8a\"><p class=\"stk-block-text__text has-text-align-justify\">Esto significa que la autoridad<strong> exige<\/strong> que siempre exista una identificaci\u00f3n documentada, aun cuando la estructura corporativa no permita ubicar de forma clara a una <strong>persona f\u00edsica<\/strong> mediante propiedad o control indirecto.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-db46536\" data-block-id=\"db46536\"><style>.stk-db46536{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, la <strong>trazabilidad<\/strong> del an\u00e1lisis resulta fundamental, ya que no basta con declarar que no se identific\u00f3 a nadie; debe acreditarse el procedimiento seguido.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-436775d stk-block-background stk--has-background-overlay\" id=\"strong-strong-strong-strong-strong-conclusion-strong-strong-strong-strong-strong\" data-block-id=\"436775d\"><style>.stk-436775d{background-color:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important;border-top-left-radius:24px !important;border-top-right-radius:24px !important;border-bottom-right-radius:24px !important;border-bottom-left-radius:24px !important;overflow:hidden !important}.stk-436775d:before{background-image:linear-gradient(135deg,rgb(45,67,87) 0%,rgb(71,120,165) 69%,rgb(122,204,194) 100%) !important}.stk-436775d .stk-block-heading__text{font-size:30px !important;color:#F6F6F6 !important}@media screen and (max-width:1023px){.stk-436775d .stk-block-heading__text{font-size:30px !important}}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong><strong>Conclusi\u00f3n<\/strong><\/strong><\/strong><\/strong><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-d645b3b\" data-block-id=\"d645b3b\"><style>.stk-d645b3b{margin-bottom:0px !important}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-d645b3b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-fa87b81\" data-v=\"4\" data-block-id=\"fa87b81\"><style>@media screen and (min-width:768px){.stk-fa87b81{flex:var(--stk-flex-grow,1) 1 calc(70.29999999999998% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-fa87b81-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-fa87b81-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e64c670\" data-block-id=\"e64c670\"><p class=\"stk-block-text__text has-text-align-justify\">La identificaci\u00f3n del beneficiario controlador implica revisar la<strong> estructura completa<\/strong> de la persona moral, no solo a sus socios directos. Analizar la <strong>cadena de titularidad<\/strong> y la <strong>cadena de control<\/strong> permite ubicar a las personas f\u00edsicas que, en \u00faltima instancia, obtienen beneficios o ejercen control, incluso cuando participan mediante otras personas morales, fideicomisos u otras figuras jur\u00eddicas.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6c76f45\" data-block-id=\"6c76f45\"><style>.stk-6c76f45{margin-bottom:200px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Cumplir con esta obligaci\u00f3n requiere <strong>documentar<\/strong> el an\u00e1lisis realizado, conservar evidencia y mantener trazabilidad sobre la estructura corporativa. En organizaciones con <strong>esquemas societarios<\/strong> complejos, contar con mecanismos que permitan relacionar participantes, centralizar expedientes y dar seguimiento a la documentaci\u00f3n facilita el <strong>cumplimiento<\/strong> continuo y mejora la capacidad de respuesta ante requerimientos de autoridad.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-60e73e7\" data-v=\"4\" data-block-id=\"60e73e7\"><style>@media screen and (min-width:768px){.stk-60e73e7{flex:var(--stk-flex-grow,1) 1 calc(29.700000000000014% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-60e73e7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-60e73e7-inner-blocks\">\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"907\" height=\"1239\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Banner-53.jpg\" alt=\"\" class=\"wp-image-21268\" style=\"border-radius:28px;aspect-ratio:0.75;object-fit:cover;width:269px;height:auto\"\/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-a965b8c\" data-block-id=\"a965b8c\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-a965b8c-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-07fdcec\" data-v=\"4\" data-block-id=\"07fdcec\"><style>@media screen and (min-width:768px){.stk-07fdcec{flex:var(--stk-flex-grow,1) 1 calc(45.9% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-07fdcec-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-07fdcec-inner-blocks\">\n<div class=\"wp-block-stackable-call-to-action stk-block-call-to-action stk-block stk-8db3577 is-style-default\" data-v=\"2\" data-block-id=\"8db3577\"><div class=\"stk-block-call-to-action__content stk-content-align stk-8db3577-column stk-container stk-8db3577-container stk-hover-parent\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-8db3577-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0e3a493\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-quiere-saber-mas-sobre-el-beneficiario-controlador-strong-span\" data-block-id=\"0e3a493\"><h3 class=\"stk-block-heading__text\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfQuiere saber m\u00e1s sobre el Beneficiario Controlador?<\/strong><\/span><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-46ffba5\" data-block-id=\"46ffba5\"><p class=\"stk-block-text__text\">Le invitamos a&nbsp;consultar los siguientes recursos.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-f4e1cb0\" data-block-id=\"f4e1cb0\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-77b8157\" data-block-id=\"77b8157\"><style>.stk-77b8157 .stk-button{background:#162c44 !important;border-top-left-radius:17px !important;border-top-right-radius:17px !important;border-bottom-right-radius:17px !important;border-bottom-left-radius:17px !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk-button__inner-text\">Click aqu\u00ed<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-17ea375\" data-v=\"4\" data-block-id=\"17ea375\"><style>@media screen and (min-width:768px){.stk-17ea375{flex:var(--stk-flex-grow,1) 1 calc(54.1% - var(--stk-column-gap,0px) * 1 \/ 2 ) !important}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-17ea375-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-17ea375-inner-blocks\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-4 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image alignleft size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1440\" height=\"805\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/CD-Banner-4-1-1.png\" alt=\"\" class=\"wp-image-21275\" style=\"border-radius:28px;aspect-ratio:1.3333333333333333;object-fit:cover;width:513px;height:auto\"\/><\/figure>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":12,"featured_media":21269,"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":[181],"ppma_author":[272],"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/05\/Destacada-texto-7-1.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>Inicio Con\u00f3zcanos Soluciones Canal de Denuncias Gobierno Corporativo Beneficiario Controlador REPSE SIROC Pr\u00f3ximas Soluciones Blog Contacto Ingresar Beneficiario controlador: Cadena de titularidad y control Equipo Lecosy 27 mayo, 2026 La obligaci\u00f3n de identificar al beneficiario controlador en M\u00e9xico no se limita a revisar qui\u00e9n aparece formalmente como socio o accionista de una persona moral. La autoridad fiscal exige un an\u00e1lisis m\u00e1s profundo sobre qui\u00e9n obtiene el beneficio econ\u00f3mico real o qui\u00e9n ejerce control dentro de la estructura corporativa. Para ello, la Resoluci\u00f3n Miscel\u00e1nea Fiscal establece dos conceptos clave: la cadena de titularidad y la cadena de control, los cuales permiten&hellip;<\/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\/05\/Destacada-texto-7-1.jpg","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Beneficiario controlador: Cadena de titularidad y control<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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