{"id":22855,"date":"2026-08-24T09:05:00","date_gmt":"2026-08-24T16:05:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=22855"},"modified":"2026-08-24T08:27:59","modified_gmt":"2026-08-24T15:27:59","slug":"simulacion-de-servicios-especializados-y-riesgo-de-defraudacion-fiscal","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/08\/24\/simulacion-de-servicios-especializados-y-riesgo-de-defraudacion-fiscal\/","title":{"rendered":"Simulaci\u00f3n de servicios especializados y riesgo de defraudaci\u00f3n fiscal"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-cover alignfull\" style=\"border-radius:0px;padding-top:0;padding-right:0;padding-left:0\"><img loading=\"lazy\" decoding=\"async\" width=\"1960\" height=\"900\" class=\"wp-block-cover__image-background wp-image-22933 size-full\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-87.jpg\" style=\"object-position:52% 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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  root-eb-row-db898mm\"><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=\"wp-block-essential-blocks-column  root-eb-column-uyly1mc\"><div class=\"eb-parent-wrapper eb-parent-eb-column-uyly1mc \"><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: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 wp-block-post-title has-text-color has-custom-color-1-color\">Simulaci\u00f3n de servicios especializados y riesgo de defraudaci\u00f3n fiscal<\/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)\" class=\"has-link-color wp-elements-fddca64e1c063ac1681a73fa6c2883ee wp-block-post-author-name has-text-color has-custom-color-1-color has-text-align-right\">Myriam Morales<\/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=\"2026-08-24T09:05:00-07:00\">24 agosto, 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\/myriam-morales\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Myriam Morales' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Perfil-correo-1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Perfil-correo-1-1.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><\/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  root-eb-row-6z8xkuu\"><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=\"wp-block-essential-blocks-column  root-eb-column-gu063k1\"><div class=\"eb-parent-wrapper eb-parent-eb-column-gu063k1 \"><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<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-17427d1\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-resumen-span-strong-strong\" data-block-id=\"17427d1\"><style>.stk-17427d1 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-17427d1 .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-17427d1 .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\">Resumen<\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ae0dc35 stk-block-background\" data-block-id=\"ae0dc35\"><style>.stk-ae0dc35 {background-color:#F6F6F6 !important;border-top-left-radius:28px !important;border-top-right-radius:28px !important;border-bottom-right-radius:28px !important;border-bottom-left-radius:28px !important;overflow:hidden !important;margin-bottom:150px !important;}.stk-ae0dc35:before{background-color:#F6F6F6 !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La utilizaci\u00f3n de esquemas simulados de servicios especializados puede generar consecuencias que van m\u00e1s all\u00e1 de la p\u00e9rdida de deducciones o acreditamientos fiscales. Conozca cu\u00e1ndo una operaci\u00f3n puede representar un riesgo de defraudaci\u00f3n fiscal, qu\u00e9 elementos deben revisarse y por qu\u00e9 la correcta acreditaci\u00f3n de la realidad del servicio es fundamental para prevenir contingencias.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-1bb7f4a\" data-block-id=\"1bb7f4a\"><style>.stk-1bb7f4a {margin-bottom:50px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1bb7f4a-column\">\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f45e13a\" data-v=\"4\" data-block-id=\"f45e13a\"><style>@media screen and (min-width: 768px){.stk-f45e13a {flex:var(--stk-flex-grow, 1) 1 calc(24.7% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f45e13a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f45e13a-inner-blocks\">\n\n<figure class=\"wp-block-image alignleft size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"907\" height=\"1323\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-89.jpg\" alt=\"\" class=\"wp-image-22937\" style=\"border-top-left-radius:28px;border-top-right-radius:28px;border-bottom-left-radius:28px;border-bottom-right-radius:28px;aspect-ratio:0.75;object-fit:cover;width:237px;height:auto\"\/><\/figure>\n\n<\/div><\/div><\/div>\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-68db4a6\" data-v=\"4\" data-block-id=\"68db4a6\"><style>@media screen and (min-width: 768px){.stk-68db4a6 {flex:var(--stk-flex-grow, 1) 1 calc(75.3% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-68db4a6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-68db4a6-inner-blocks\">\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bcae2e7\" data-block-id=\"bcae2e7\"><style>.stk-bcae2e7 {margin-right:-12px !important;margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La reforma en materia de subcontrataci\u00f3n modific\u00f3 de manera significativa el tratamiento fiscal de los servicios especializados y de las obras especializadas. A partir de la incorporaci\u00f3n del REPSE, las empresas deben verificar que los servicios contratados cumplan con los requisitos establecidos en la Ley Federal del Trabajo, la Ley del Impuesto sobre la Renta, la Ley del Impuesto al Valor Agregado y el C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p><\/div>\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e66ab1b\" data-block-id=\"e66ab1b\"><style>.stk-e66ab1b {margin-right:-12px !important;margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Sin embargo, el riesgo no se limita a la p\u00e9rdida de deducciones o acreditamientos. El C\u00f3digo Fiscal de la Federaci\u00f3n prev\u00e9 supuestos en los que la utilizaci\u00f3n de esquemas simulados de prestaci\u00f3n de servicios especializados puede actualizar consecuencias de naturaleza penal. Por ello, resulta fundamental distinguir entre un servicio especializado leg\u00edtimo y una operaci\u00f3n simulada que busque obtener beneficios fiscales indebidos.<\/p><\/div>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-d1e27f1 is-style-bar\" data-block-id=\"d1e27f1\"><style>.stk-d1e27f1 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-d1e27f1 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-bottom:16px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-be189cf\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-que-es-la-defraudacion-fiscal-span-strong-strong\" data-block-id=\"be189cf\"><style>.stk-be189cf .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-be189cf .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-be189cf .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\">\u00bfQu\u00e9 es la defraudaci\u00f3n fiscal?<\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-51be7f4\" data-block-id=\"51be7f4\"><p class=\"stk-block-text__text has-text-align-justify\">El art\u00edculo 108 del C\u00f3digo Fiscal de la Federaci\u00f3n establece que <em>comete el delito de defraudaci\u00f3n fiscal quien, mediante enga\u00f1os o aprovechamiento de errores, omita total o parcialmente el pago de contribuciones u obtenga un beneficio indebido en perjuicio del fisco federal.<\/em> Este beneficio puede derivarse de deducciones, acreditamientos u otros efectos fiscales aplicados indebidamente.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6f886d1\" data-block-id=\"6f886d1\"><p class=\"stk-block-text__text has-text-align-justify\">La disposici\u00f3n tambi\u00e9n prev\u00e9 sanciones penales cuya gravedad depende del monto defraudado, pudiendo alcanzar penas de prisi\u00f3n relevantes cuando la cuant\u00eda supera determinados umbrales establecidos por la legislaci\u00f3n fiscal.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-aed0070 is-style-bar\" data-block-id=\"aed0070\"><style>.stk-aed0070 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-aed0070 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-bottom:16px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7192753\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-como-se-relaciona-con-los-servicios-especializados-strong-span-strong-strong\" data-block-id=\"7192753\"><style>.stk-7192753 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-7192753 .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-7192753 .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong>\u00bfC\u00f3mo se relaciona con los servicios especializados?<\/strong><\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-90e245d\" data-block-id=\"90e245d\"><p class=\"stk-block-text__text has-text-align-justify\">El punto clave se encuentra en el art\u00edculo 108 del C\u00f3digo Fiscal de la Federaci\u00f3n, en el apartado relativo a los delitos calificados. Dicho precepto incluye como supuesto de defraudaci\u00f3n fiscal calificada la utilizaci\u00f3n de <strong>esquemas simulados de prestaci\u00f3n de servicios especializados o de ejecuci\u00f3n de obras especializadas<\/strong> a que se refiere el art\u00edculo 15-D del propio C\u00f3digo.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-46f3fc7\" data-block-id=\"46f3fc7\"><style>.stk-46f3fc7 {margin-bottom:50px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En consecuencia, cuando la conducta se ubica en ese supuesto, el tratamiento corresponde al de una <strong>defraudaci\u00f3n fiscal calificada<\/strong>, con las consecuencias previstas por la legislaci\u00f3n fiscal.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-dd310b3 is-style-bar\" data-block-id=\"dd310b3\"><style>.stk-dd310b3 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-dd310b3 {border-top-left-radius:0px !important;border-top-right-radius:0px !important;border-bottom-right-radius:0px !important;border-bottom-left-radius:0px !important;overflow:hidden !important;box-shadow:none !important;margin-bottom:16px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-765a316\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-lo-que-establece-el-articulo-15-d-strong-strong-span-strong-strong\" data-block-id=\"765a316\"><style>.stk-765a316 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-765a316 .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-765a316 .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong>Lo que establece el art\u00edculo 15-D<\/strong><\/strong><\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d4ccd77\" data-block-id=\"d4ccd77\"><p class=\"stk-block-text__text has-text-align-justify\">El art\u00edculo 15-D se\u00f1ala que <em>no tendr\u00e1n efectos fiscales de deducci\u00f3n o acreditamiento, los pagos o contraprestaciones realizados por concepto de subcontrataci\u00f3n de personal para desempe\u00f1ar actividades relacionadas tanto con el objeto social como con la actividad econ\u00f3mica preponderante del contratante<\/em>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-77a6c88\" data-block-id=\"77a6c88\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-77a6c88-column\">\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ca32d0b\" data-v=\"4\" data-block-id=\"ca32d0b\"><style>@media screen and (min-width: 768px){.stk-ca32d0b {flex:var(--stk-flex-grow, 1) 1 66.7% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ca32d0b-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ca32d0b-inner-blocks\">\n\n<div class=\"wp-block-essential-blocks-advanced-tabs alignwide  root-eb-advanced-tabs-387gu\"><div class=\"eb-parent-wrapper eb-parent-eb-advanced-tabs-387gu \"><div class=\"eb-advanced-tabs-387gu eb-advanced-tabs-wrapper horizontal \" data-min-height=\"true\"><div class=\"eb-tabs-nav \"><ul class=\"tabTitles\" data-tabs-ul-id=\"eb-advanced-tabs-387gu\"><li data-title-tab-id=\"1\" data-title-custom-id=\"\" class=\"active\"><div class=\"tab-title-wrap\"><h4 class=\"tab-title-text\"><strong>Asimismo, niega efectos fiscales cuando:<\/strong><\/h4><\/div><\/li><li data-title-tab-id=\"2\" data-title-custom-id=\"\" class=\"inactive\"><div class=\"tab-title-wrap\"><h4 class=\"tab-title-text\"><strong>En cambio, los servicios especializados solo pueden generar efectos fiscales cuando:<\/strong><\/h4><\/div><\/li><\/ul><\/div><div class=\"eb-tabs-contents\">\n\n<div class=\"eb-tab-wrapper\" data-tab-id=\"1\" data-tab-parent-id=\"eb-advanced-tabs-387gu\"><div class=\"eb-tab-inner\">\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-1619f83\" data-block-id=\"1619f83\"><style>.stk-1619f83 {--stk-icon-list-row-gap:9px !important;--stk-icon-list-marker-color:#162c44 !important;margin-top:10px !important;}.stk-1619f83 ul, .stk-1619f83 ol{padding-left:31px !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-1619f83\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M480 288c0-80.25-49.28-148.92-119.19-177.62L320 192V80a16 16 0 0 0-16-16h-96a16 16 0 0 0-16 16v112l-40.81-81.62C81.28 139.08 32 207.75 32 288v64h448zm16 96H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h480a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-173df4d\" data-block-id=\"173df4d\"><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-1619f83\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Los trabajadores fueron originalmente empleados del contratante y posteriormente transferidos al contratista.<\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-f8915df\" data-block-id=\"f8915df\"><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-1619f83\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El personal proporcionado abarca las actividades preponderantes del contratante.<\/span><\/div><\/li>\n\n<\/ul><\/div>\n\n<\/div><\/div>\n\n\n<div class=\"eb-tab-wrapper\" data-tab-id=\"2\" data-tab-parent-id=\"eb-advanced-tabs-387gu\"><div class=\"eb-tab-inner\">\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-c6ddfab\" data-block-id=\"c6ddfab\"><style>.stk-c6ddfab {--stk-icon-list-row-gap:9px !important;--stk-icon-list-marker-color:#162c44 !important;margin-top:10px !important;}.stk-c6ddfab ul, .stk-c6ddfab ol{padding-left:31px !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-c6ddfab\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M480 288c0-80.25-49.28-148.92-119.19-177.62L320 192V80a16 16 0 0 0-16-16h-96a16 16 0 0 0-16 16v112l-40.81-81.62C81.28 139.08 32 207.75 32 288v64h448zm16 96H16a16 16 0 0 0-16 16v32a16 16 0 0 0 16 16h480a16 16 0 0 0 16-16v-32a16 16 0 0 0-16-16z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-7742212\" data-block-id=\"7742212\"><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-c6ddfab\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">No forman parte del objeto social ni de la actividad econ\u00f3mica preponderante del beneficiario.<\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-b26279b\" data-block-id=\"b26279b\"><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-c6ddfab\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El prestador cuenta con el registro REPSE.<\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1d24649\" data-block-id=\"1d24649\"><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-c6ddfab\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Se cumplen los requisitos de la Ley del ISR y de la Ley del IVA<\/span><\/div><\/li>\n\n<\/ul><\/div>\n\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div>\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ee7d5f8\" data-v=\"4\" data-block-id=\"ee7d5f8\"><style>@media screen and (min-width: 768px){.stk-ee7d5f8 {flex:var(--stk-flex-grow, 1) 1 33.3% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ee7d5f8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ee7d5f8-inner-blocks\">\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-88.jpg\" alt=\"\" class=\"wp-image-22935\" style=\"border-top-left-radius:28px;border-top-right-radius:28px;border-bottom-left-radius:28px;border-bottom-right-radius:28px;aspect-ratio:1.5012185215272136;width:404px;height:auto\"\/><\/figure>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d5ae247\" data-block-id=\"d5ae247\"><style>.stk-d5ae247 {margin-top:24px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Estos requisitos son fundamentales para conservar la deducci\u00f3n y el acreditamiento de los pagos realizados por servicios especializados. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-57dfaed stk-block-background\" data-block-id=\"57dfaed\"><style>.stk-57dfaed {background-color:#ffffff !important;border-top-left-radius:30px !important;border-top-right-radius:30px !important;border-bottom-right-radius:30px !important;border-bottom-left-radius:30px !important;overflow:hidden !important;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:50px !important;}.stk-57dfaed:before{background-color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Para profundizar en los errores m\u00e1s comunes relacionados con este tema, consulte el art\u00edculo<a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/07\/30\/3-errores-que-afectan-la-deduccion-fiscal-de-servicios-especializados\/\"> <\/a><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><em><span style=\"text-decoration: underline;\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/07\/30\/3-errores-que-afectan-la-deduccion-fiscal-de-servicios-especializados\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>3 errores que afectan la deducci\u00f3n fiscal de servicios especializados<\/strong><\/a>.<\/span><\/em><\/span><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3ae07d0\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-cuando-puede-existir-un-riesgo-de-simulacion-strong-strong-strong-span-strong-strong\" data-block-id=\"3ae07d0\"><style>.stk-3ae07d0 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-3ae07d0 .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-3ae07d0 .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong>\u00bfCu\u00e1ndo puede existir un riesgo de simulaci\u00f3n?<\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f3a5a91\" data-block-id=\"f3a5a91\"><p class=\"stk-block-text__text has-text-align-justify\">La sola existencia de un servicio especializado no implica simulaci\u00f3n. El riesgo surge cuando la estructura contractual aparenta un servicio especializado, pero en la pr\u00e1ctica se proporciona personal para realizar actividades que corresponden a la operaci\u00f3n principal del contratante o se utilizan esquemas orientados a obtener beneficios fiscales indebidos.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4901d81\" data-block-id=\"4901d81\"><style>.stk-4901d81 {margin-bottom:24px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\"><strong>Desde una perspectiva de cumplimiento, las empresas deben verificar, entre otros aspectos:<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list has-text-color stk-block stk-be4f549 stk-block-background stk--has-background-overlay\" data-block-id=\"be4f549\"><style>.stk-be4f549 .stk-block-icon-list-item__content{gap:10px !important;align-items:flex-start !important;}.stk-be4f549 {--stk-icon-list-column-count:2 !important;--stk-icon-list-row-gap:11px !important;--stk-icon-list-marker-color:#162c44 !important;--stk-icon-list-icon-size:24px !important;background-color:#ffffff !important;background-image:url(https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/04\/Banner-14-1.jpg) !important;background-attachment:fixed !important;border-top-left-radius:45px !important;border-top-right-radius:45px !important;border-bottom-right-radius:45px !important;border-bottom-left-radius:45px !important;overflow:hidden !important;box-shadow:none !important;border-style:solid !important;border-color:#5c6c7c !important;border-top-width:1px !important;border-right-width:1px !important;border-bottom-width:1px !important;border-left-width:1px !important;margin-top:20px !important;margin-bottom:0px !important;top:-16px !important;}.stk-be4f549 ul, .stk-be4f549 ol{padding-left:33px !important;}.stk-be4f549 ul .stk-block-icon-list-item__content .stk--inner-svg, .stk-be4f549 ol .stk-block-icon-list-item__content .stk-block-icon-list-item__marker{transform:translateY(4px) !important;}.stk-be4f549 .wp-block-stackable-icon-list-item:not(:nth-last-child(-n + 1))::after{border-width:1px !important;border-color:#5c6d7d7a !important;}.stk-be4f549 ul li, .stk-be4f549 ol li, .stk-be4f549 ul li span, .stk-be4f549 ol li span{color:#162c44 !important;font-family:\"Open Sans\", Sans-serif !important;}.stk-be4f549:before{background-color:#ffffff !important;opacity:0.6 !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-be4f549\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M400 32H48C21.49 32 0 53.49 0 80v352c0 26.51 21.49 48 48 48h352c26.51 0 48-21.49 48-48V80c0-26.51-21.49-48-48-48zm0 400H48V80h352v352zm-35.864-241.724L191.547 361.48c-4.705 4.667-12.303 4.637-16.97-.068l-90.781-91.516c-4.667-4.705-4.637-12.303.069-16.971l22.719-22.536c4.705-4.667 12.303-4.637 16.97.069l59.792 60.277 141.352-140.216c4.705-4.667 12.303-4.637 16.97.068l22.536 22.718c4.667 4.706 4.637 12.304-.068 16.971z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-c7b6146\" data-block-id=\"c7b6146\"><style>.stk-c7b6146 .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-c7b6146 .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Que el servicio contratado no forme parte del objeto social ni de la actividad econ\u00f3mica preponderante del contratante.<\/span><\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-a5998ff\" data-block-id=\"a5998ff\"><style>.stk-a5998ff .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-a5998ff .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Que el prestador cuente con un registro REPSE vigente.<\/span><\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-7d55958\" data-block-id=\"7d55958\"><style>.stk-7d55958 .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-7d55958 .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Que exista un contrato de prestaci\u00f3n de servicios especializado congruente con la operaci\u00f3n efectivamente realizada.<\/span><\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-5a14ed7\" data-block-id=\"5a14ed7\"><style>.stk-5a14ed7 .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-5a14ed7 .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Que no exista transferencia de trabajadores del contratante al prestador mediante cualquier figura jur\u00eddica.<\/span><\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-9d27fc1\" data-block-id=\"9d27fc1\"><style>.stk-9d27fc1 .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-9d27fc1 .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Contar con documentaci\u00f3n que acredite la especializaci\u00f3n del personal que particip\u00f3 en el servicio.<\/span><\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-518074c\" data-block-id=\"518074c\"><style>.stk-518074c .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-518074c .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Que se cuente con CFDI de n\u00f3mina, comprobantes de pago de cuotas IMSS y comprobantes de aportaciones INFONAVIT relacionados con el personal que particip\u00f3 en el servicio.<\/span><\/span><\/div><\/li>\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-784cb24\" data-block-id=\"784cb24\"><style>.stk-784cb24 .stk-block-icon-list-item__text{font-size:18px !important;color:rgb(22,44,68) !important;font-family:\"Open Sans\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-784cb24 .stk-block-icon-list-item__text{font-size:18px !important;}}<\/style><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-be4f549\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Que exista evidencia operativa del servicio, como entregables, reportes, \u00f3rdenes de trabajo, bit\u00e1coras o documentaci\u00f3n t\u00e9cnica que demuestre su ejecuci\u00f3n.Imponer decisiones en asambleas o designar a la mayor\u00eda de administradores.<\/span><\/span><\/div><\/li>\n\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-da43923\" data-block-id=\"da43923\"><style>.stk-da43923 {margin-bottom:50px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La ausencia de estos elementos no implica autom\u00e1ticamente la existencia de simulaci\u00f3n; sin embargo, s\u00ed incrementa el riesgo de cuestionamientos fiscales sobre la realidad y especializaci\u00f3n del servicio contratado.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-26203cf\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-diferencia-entre-incumplimiento-y-simulacion-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"26203cf\"><style>.stk-26203cf .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-26203cf .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-26203cf .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong>Diferencia entre incumplimiento y simulaci\u00f3n.<\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-81080a3\" data-block-id=\"81080a3\"><style>.stk-81080a3 {margin-bottom:50px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-81080a3-column\">\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-53fc459\" data-v=\"4\" data-block-id=\"53fc459\"><style>@media screen and (min-width: 768px){.stk-53fc459 {flex:var(--stk-flex-grow, 1) 1 calc(61.2% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-53fc459-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-53fc459-inner-blocks\">\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6e09c5b\" data-block-id=\"6e09c5b\"><style>.stk-6e09c5b {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Es importante distinguir ambos conceptos. Un incumplimiento puede generar p\u00e9rdida de deducci\u00f3n o acreditamiento; la simulaci\u00f3n implica la utilizaci\u00f3n deliberada de un esquema que aparenta legalidad para obtener un beneficio fiscal indebido, lo que puede actualizar consecuencias de naturaleza penal conforme al C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p><\/div>\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-fb42781\" data-block-id=\"fb42781\"><style>.stk-fb42781 {margin-bottom:0px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, la revisi\u00f3n del objeto social, la actividad preponderante y la realidad operativa del servicio constituye un elemento esencial dentro de la gesti\u00f3n de riesgos fiscales relacionados con el REPSE.<\/p><\/div>\n\n<\/div><\/div><\/div>\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d037f40\" data-v=\"4\" data-block-id=\"d037f40\"><style>@media screen and (min-width: 768px){.stk-d037f40 {flex:var(--stk-flex-grow, 1) 1 calc(38.8% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d037f40-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-d037f40-inner-blocks\">\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-90.jpg\" alt=\"\" class=\"wp-image-22939\" style=\"border-top-left-radius:28px;border-top-right-radius:28px;border-bottom-left-radius:28px;border-bottom-right-radius:28px;aspect-ratio:1.5012185215272136;width:404px;height:auto\"\/><\/figure>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-cd4bc51\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-la-importancia-de-los-controles-preventivos-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"cd4bc51\"><style>.stk-cd4bc51 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-cd4bc51 .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-cd4bc51 .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong>La importancia de los controles preventivos<\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c0a6a08\" data-block-id=\"c0a6a08\"><p class=\"stk-block-text__text has-text-align-justify\">La autoridad fiscal no eval\u00faa \u00fanicamente la existencia formal de un contrato o de un registro REPSE. Tambi\u00e9n puede analizar la sustancia econ\u00f3mica de la operaci\u00f3n, la realidad del servicio prestado y la coherencia entre la documentaci\u00f3n contractual, laboral, fiscal y operativa.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ce469de\" data-block-id=\"ce469de\"><style>.stk-ce469de {margin-bottom:50px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, las empresas deben implementar controles preventivos que permitan validar a los prestadores de servicios especializados antes de su contrataci\u00f3n, verificar peri\u00f3dicamente el cumplimiento de sus obligaciones y conservar evidencia suficiente de la operaci\u00f3n realizada.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-aeec530\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-strong-conclusion-strong-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"aeec530\"><style>.stk-aeec530 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;margin-top:12px !important;}.stk-aeec530 .stk-block-heading__text{font-size:32px !important;}@media screen and (max-width: 1023px){.stk-aeec530 .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong>Conclusi\u00f3n<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h2><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-566f754\" data-block-id=\"566f754\"><style>.stk-566f754 {margin-bottom:300px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-566f754-column\">\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-11a55d6\" data-v=\"4\" data-block-id=\"11a55d6\"><style>@media screen and (min-width: 768px){.stk-11a55d6 {flex:var(--stk-flex-grow, 1) 1 66.7% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-11a55d6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-11a55d6-inner-blocks\">\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3ca28e3\" data-block-id=\"3ca28e3\"><style>.stk-3ca28e3 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La regulaci\u00f3n de los servicios especializados exige que las empresas vayan m\u00e1s all\u00e1 de la simple validaci\u00f3n del registro REPSE. Cuando una operaci\u00f3n aparenta ser especializada, pero en realidad encubre una subcontrataci\u00f3n de personal o una estructura orientada a obtener beneficios fiscales indebidos, pueden generarse riesgos relevantes en materia fiscal e incluso consecuencias de naturaleza penal conforme al C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p><\/div>\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-83defc2\" data-block-id=\"83defc2\"><style>.stk-83defc2 {margin-bottom:0px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La mejor estrategia consiste en fortalecer los controles preventivos sobre la contrataci\u00f3n de servicios especializados. Revisar el objeto social, la actividad econ\u00f3mica preponderante, la documentaci\u00f3n laboral y fiscal del prestador y la evidencia operativa del servicio permite demostrar la realidad de la operaci\u00f3n y reducir riesgos de simulaci\u00f3n. Una gesti\u00f3n documental integral y trazable constituye un elemento esencial para fortalecer el cumplimiento normativo de las organizaciones.<\/p><\/div>\n\n<\/div><\/div><\/div>\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-51a0b29\" data-v=\"4\" data-block-id=\"51a0b29\"><style>@media screen and (min-width: 768px){.stk-51a0b29 {flex:var(--stk-flex-grow, 1) 1 33.3% !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-51a0b29-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-51a0b29-inner-blocks\">\n\n<figure class=\"wp-block-image alignright size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"3198\" height=\"2429\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Varias-ventanas-sin-sombra.png\" alt=\"\" class=\"wp-image-22953\"\/><\/figure>\n\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-call-to-action stk-block-call-to-action stk-block stk-7bb251a is-style-default\" data-v=\"2\" data-block-id=\"7bb251a\"><style>.stk-7bb251a {border-top-left-radius:33px !important;border-top-right-radius:33px !important;border-bottom-right-radius:33px !important;border-bottom-left-radius:33px !important;overflow:hidden !important;box-shadow:0px 2px 20px #99999933 !important;}<\/style><div class=\"stk-block-call-to-action__content stk-content-align stk-7bb251a-column stk-container stk-7bb251a-container stk-hover-parent\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-7bb251a-inner-blocks\">\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1259ffe\" id=\"strong-span-style-color-4778-a-5-class-stk-highlight-optimice-sus-procesos-hoy-span-strong\" data-block-id=\"1259ffe\"><style>.stk-1259ffe .stk-block-heading__text{color:#162c44 !important;}<\/style><h3 class=\"stk-block-heading__text has-text-color\"><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\">Optimice sus procesos hoy<\/span><\/strong><\/h3><\/div>\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-324dd12\" data-block-id=\"324dd12\"><p class=\"stk-block-text__text\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Lo invitamos a saber m\u00e1s sobre Lecosy<\/span><\/p><\/div>\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-a090325\" data-block-id=\"a090325\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-763e79b\" data-block-id=\"763e79b\"><style>.stk-763e79b {border-top-left-radius:13px !important;border-top-right-radius:13px !important;border-bottom-right-radius:13px !important;border-bottom-left-radius:13px !important;overflow:hidden !important;}.stk-763e79b .stk-button{background:#162c44 !important;}<\/style><a 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style=\"flex-basis:10%\"><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":22949,"comment_status":"open","ping_status":"open","sticky":false,"template":"wp-custom-template-plantilla-podcast-1","format":"standard","meta":{"_eb_attr":"","om_disable_all_campaigns":false,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[62],"tags":[271],"ppma_author":[333],"class_list":["post-22855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-repse","tag-repse"],"featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Destacada-texto-24.jpg","author_info":{"display_name":"Myriam Morales","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - 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