{"id":22967,"date":"2026-08-27T09:05:00","date_gmt":"2026-08-27T16:05:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=22967"},"modified":"2026-08-26T14:46:57","modified_gmt":"2026-08-26T21:46:57","slug":"existen-beneficiarios-controladores-en-las-sociedades-civiles","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/08\/27\/existen-beneficiarios-controladores-en-las-sociedades-civiles\/","title":{"rendered":"\u00bfExisten beneficiarios controladores en las sociedades civiles?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"wp-block-cover alignfull is-light\" style=\"border-radius:0px;padding-top:0;padding-right:0;padding-left:0\"><img loading=\"lazy\" decoding=\"async\" width=\"1960\" height=\"900\" class=\"wp-block-cover__image-background wp-image-23164 size-full\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-95.jpg\" style=\"object-position:50% 81%\" 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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\">\u00bfExisten beneficiarios controladores en las sociedades civiles?<\/h2><\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-not-stacked-on-mobile eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-2842b8fd wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-container-core-column-is-layout-7bf3d3b5 wp-block-column-is-layout-flow\" style=\"border-style:none;border-width:0px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\"><div style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1\" class=\"has-text-align-right has-link-color wp-elements-a01ba652d07dbbab15a7b7c37fc0574f wp-block-post-author has-text-color has-custom-color-1-color has-dm-sans-font-family\"><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/\" target=\"_self\">Aranza Beutelspacher<\/a><\/p><\/div><\/div>\n\n<div style=\"color:#162c44;font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1\" class=\"has-text-align-right wp-block-post-date has-text-color\"><time datetime=\"2026-08-27T09:05:00-07:00\">27 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\/aranza-beutelspacher\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Aranza Beutelspacher' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/11\/Aranza-3-1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/11\/Aranza-3-1-1.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-0bd4f61 stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-resumen-strong-strong-span-strong\" data-block-id=\"0bd4f61\"><style>.stk-0bd4f61 {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;}.stk-0bd4f61:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-0bd4f61 .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-0bd4f61 .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong>Resumen<\/strong><\/strong><\/span><\/strong><\/h1><\/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\">Las sociedades civiles tambi\u00e9n est\u00e1n sujetas a las obligaciones fiscales relacionadas con el beneficiario controlador. En este art\u00edculo analizamos qui\u00e9n puede ser considerado beneficiario controlador, c\u00f3mo deben aplicarse los criterios de identificaci\u00f3n previstos en el C\u00f3digo Fiscal de la Federaci\u00f3n y qu\u00e9 particularidades deben considerar estas entidades al integrar y mantener actualizado su expediente.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-2166c3c\" data-block-id=\"2166c3c\"><style>.stk-2166c3c {margin-bottom:15px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-2166c3c-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-921b0a9\" data-v=\"4\" data-block-id=\"921b0a9\"><style>@media screen and (min-width: 768px){.stk-921b0a9 {flex:var(--stk-flex-grow, 1) 1 calc(75.7% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-921b0a9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-921b0a9-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-efbd668\" data-block-id=\"efbd668\"><style>.stk-efbd668 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Aunque la obligaci\u00f3n del beneficiario controlador contin\u00faa siendo un tema relevante en materia fiscal, siguen dudas sobre qu\u00e9 entidades se encuentran efectivamente obligadas a identificar, obtener, conservar y mantener actualizada la informaci\u00f3n de sus beneficiarios controladores.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-14c5151\" data-block-id=\"14c5151\"><style>.stk-14c5151 {margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El C\u00f3digo Fiscal de la Federaci\u00f3n establece, en su <strong>art\u00edculo 32-B Ter<\/strong>, que las personas morales est\u00e1n obligadas a obtener y conservar, como parte de su contabilidad, y a proporcionar al SAT cuando este lo requiera, informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores. Este art\u00edculo no establece una excepci\u00f3n general para las personas morales cuya naturaleza jur\u00eddica sea civil ni condiciona esta obligaci\u00f3n a que la entidad tenga car\u00e1cter mercantil.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-920f6c9\" data-v=\"4\" data-block-id=\"920f6c9\"><style>@media screen and (min-width: 768px){.stk-920f6c9 {flex:var(--stk-flex-grow, 1) 1 calc(24.3% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-920f6c9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-920f6c9-inner-blocks\">\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"672\" height=\"711\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-93.jpg\" alt=\"\" class=\"wp-image-23065\" style=\"border-radius:16px;aspect-ratio:0.75;object-fit:cover;width:230px;height:auto\"\/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c824282\" data-block-id=\"c824282\"><p class=\"stk-block-text__text has-text-align-justify\">Por lo tanto, la sociedad civil, al ser reconocida como una persona moral seg\u00fan el <strong>art\u00edculo 25 del C\u00f3digo Civil Federal<\/strong>, no constituye una excepci\u00f3n al cumplimiento de las obligaciones relacionadas con la identificaci\u00f3n y conservaci\u00f3n del expediente de sus beneficiarios controladores.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-359e3b7\" data-block-id=\"359e3b7\"><style>.stk-359e3b7 {margin-bottom:50px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Con lo anterior, la estrategia de cumplimiento se encuentra en el c\u00f3mo debe determinar qui\u00e9n es su beneficiario controlador cuando su estructura jur\u00eddica no se encuentra organizada mediante acciones, sino mediante partes sociales, aportaciones, derechos corporativos y facultades de administraci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9b24ec6 stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-resumen-strong-strong-span-strong\" data-block-id=\"9b24ec6\"><style>.stk-9b24ec6 {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;}.stk-9b24ec6:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-9b24ec6 .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-9b24ec6 .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong>\u00bfQui\u00e9n es el beneficiario controlador en las sociedades civiles?<\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a060d34\" data-block-id=\"a060d34\"><p class=\"stk-block-text__text has-text-align-justify\">El art\u00edculo 32-B Qu\u00e1ter del CFF define al beneficiario controlador como la persona f\u00edsica o grupo de personas f\u00edsicas que se encuentre en alguno de los criterios establecidos.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-904140b\" data-block-id=\"904140b\"><p class=\"stk-block-text__text has-text-align-justify\">La identificaci\u00f3n debe realizarse de manera sucesiva, conforme a la <strong>regla 2.8.1.20 de la RMF<\/strong> vigente. Es decir, primero debe analizarse la <strong>fracci\u00f3n I del art\u00edculo 32-B Qu\u00e1ter<\/strong> y, si \u00e9sta no permite identificar al beneficiario controlador, continuar con los supuestos de control de la fracci\u00f3n II.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-b5e1e4b\" data-block-id=\"b5e1e4b\"><style>.stk-b5e1e4b {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-b5e1e4b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-95b386c\" data-v=\"4\" data-block-id=\"95b386c\"><style>@media screen and (min-width: 768px){.stk-95b386c {flex:var(--stk-flex-grow, 1) 1 calc(29.8% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-95b386c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-95b386c-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bbe0241 stk-block-background\" data-block-id=\"bbe0241\"><style>.stk-bbe0241 {background-color:#5c6c7c !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-bbe0241:before{background-color:#5c6c7c !important;}.stk-bbe0241 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><strong><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">Criterio<\/span><\/strong><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e760ac4 stk-block-background\" data-block-id=\"e760ac4\"><style>.stk-e760ac4 {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:65px !important;}.stk-e760ac4:before{background-color:#ffffff !important;}.stk-e760ac4 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\">Fracci\u00f3n I<\/span><\/strong><\/strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"> <strong><br><\/strong><\/span><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\">(Beneficio econ\u00f3mico)<\/span><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6aba99c stk-block-background\" data-block-id=\"6aba99c\"><style>.stk-6aba99c {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:40px !important;}.stk-6aba99c:before{background-color:#ffffff !important;}.stk-6aba99c .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong>Fracci\u00f3n II, inciso a<\/strong><\/span><\/strong><\/strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"> <strong><br><\/strong><\/span><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong>(Control por decisiones)<\/strong><\/span><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3b05559 stk-block-background\" data-block-id=\"3b05559\"><style>.stk-3b05559 {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-3b05559:before{background-color:#ffffff !important;}.stk-3b05559 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong>Fracci\u00f3n II, inciso b<\/strong> <strong><br><\/strong><\/span><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong>(Control por voto)<\/strong><\/strong><\/span><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e6bdd86 stk-block-background\" data-block-id=\"e6bdd86\"><style>.stk-e6bdd86 {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-e6bdd86:before{background-color:#ffffff !important;}.stk-e6bdd86 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong>Fracci\u00f3n II, inciso c<\/strong> <strong><br><\/strong><\/span><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong>(Control <strong>efectivo)<\/strong><\/strong><\/strong><\/span><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-858eec2 stk-block-background\" data-block-id=\"858eec2\"><style>.stk-858eec2 {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-858eec2:before{background-color:#ffffff !important;}.stk-858eec2 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong>Regla supletoria<\/strong><\/strong> <strong><br><\/strong><\/span><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong>(2.8.1.20 RMF)<\/strong><\/strong><\/strong><\/span><\/strong><\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a92d734\" data-v=\"4\" data-block-id=\"a92d734\"><style>@media screen and (min-width: 768px){.stk-a92d734 {flex:var(--stk-flex-grow, 1) 1 calc(70.2% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-a92d734-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-a92d734-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-73dca5a stk-block-background\" data-block-id=\"73dca5a\"><style>.stk-73dca5a {background-color:#5c6c7c !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-73dca5a:before{background-color:#5c6c7c !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\"><strong><strong><strong><span style=\"color: #ffffff;\" class=\"stk-highlight\">Aplicaci\u00f3n en sociedad civil<\/span><\/strong><\/strong><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-24e2f66 stk-block-background\" data-block-id=\"24e2f66\"><style>.stk-24e2f66 {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-24e2f66:before{background-color:#ffffff !important;}.stk-24e2f66 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Persona f\u00edsica que, directa o indirectamente, obtiene el beneficio derivado de su participaci\u00f3n en la sociedad o que, en \u00faltima instancia, ejerce derechos de uso, goce, disfrute, aprovechamiento o disposici\u00f3n de bienes o servicios, o en cuyo nombre se realiza una transacci\u00f3n.<\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ec7f8cf stk-block-background\" data-block-id=\"ec7f8cf\"><style>.stk-ec7f8cf {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-ec7f8cf:before{background-color:#ffffff !important;}.stk-ec7f8cf .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Persona f\u00edsica que puede imponer, directa o indirectamente, decisiones en la asamblea de socios u \u00f3rgano equivalente, o nombrar o destituir a la mayor\u00eda de administradores o equivalentes.<\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ccdf58a stk-block-background\" data-block-id=\"ccdf58a\"><style>.stk-ccdf58a {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-ccdf58a:before{background-color:#ffffff !important;}.stk-ccdf58a .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Persona f\u00edsica que mantiene derechos que le permiten ejercer, directa o indirectamente, el voto respecto de m\u00e1s del <strong>15%<\/strong> del capital social.<\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1b6f960 stk-block-background\" data-block-id=\"1b6f960\"><style>.stk-1b6f960 {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-1b6f960:before{background-color:#ffffff !important;}.stk-1b6f960 .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Persona f\u00edsica que dirige, directa o indirectamente, la administraci\u00f3n, estrategia o principales pol\u00edticas de la sociedad.<\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2cea1dd stk-block-background\" data-block-id=\"2cea1dd\"><style>.stk-2cea1dd {background-color:#ffffff !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;box-shadow:7px 5px 30px #48497927 !important;margin-bottom:10px !important;}.stk-2cea1dd:before{background-color:#ffffff !important;}.stk-2cea1dd .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\"><span style=\"color: #162c44;\" class=\"stk-highlight\">Si ninguno de los criterios anteriores identifica a una persona f\u00edsica, se considera beneficiario controlador al socio administrador \u00fanico; si existe un \u00f3rgano colegiado de administraci\u00f3n equivalente, cada uno de sus integrantes.<\/span><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-417075a\" data-block-id=\"417075a\"><style>.stk-417075a .stk-block-text__text{font-size:15px !important;}@media screen and (max-width: 1023px){.stk-417075a .stk-block-text__text{font-size:15px !important;}}<\/style><p class=\"stk-block-text__text has-text-align-justify\">*Al identificar el supuesto correspondiente durante el proceso de an\u00e1lisis, se aconseja evaluar los dem\u00e1s supuestos para fortalecer la fundamentaci\u00f3n de la identificaci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8e0b137\" data-block-id=\"8e0b137\"><p class=\"stk-block-text__text has-text-align-justify\">En una sociedad civil, la identificaci\u00f3n del beneficiario controlador no puede limitarse a revisar qui\u00e9n tiene la mayor participaci\u00f3n social.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-ca827e1\" data-block-id=\"ca827e1\"><style>.stk-ca827e1 {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-ca827e1-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-45f4bdf\" data-v=\"4\" data-block-id=\"45f4bdf\"><style>@media screen and (min-width: 768px){.stk-45f4bdf {flex:var(--stk-flex-grow, 1) 1 calc(75% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-45f4bdf-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-45f4bdf-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9908cba\" data-block-id=\"9908cba\"><style>.stk-9908cba {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">A diferencia de las <strong>sociedades mercantiles<\/strong> que est\u00e1n estructuradas mediante acciones, las sociedades civiles pueden organizar sus derechos y mecanismos de decisi\u00f3n mediante partes sociales, aportaciones, derechos de voto, acuerdos entre socios y facultades de administraci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-665ea8f\" data-block-id=\"665ea8f\"><style>.stk-665ea8f {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, el an\u00e1lisis debe considerar no solamente la titularidad formal, sino tambi\u00e9n qui\u00e9n obtiene el beneficio econ\u00f3mico y qui\u00e9n tiene la capacidad real de influir o dirigir las decisiones de la sociedad.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e935b13\" data-block-id=\"e935b13\"><style>.stk-e935b13 {margin-bottom:0px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Esto hace especialmente relevante documentar la estructura corporativa, los nombramientos, las facultades de administraci\u00f3n y las reglas de toma de decisiones.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cd2b24e\" data-v=\"4\" data-block-id=\"cd2b24e\"><style>@media screen and (min-width: 768px){.stk-cd2b24e {flex:var(--stk-flex-grow, 1) 1 calc(25% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cd2b24e-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cd2b24e-inner-blocks\">\n<figure class=\"wp-block-image alignright size-full has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Banner-92.jpg\" alt=\"\" class=\"wp-image-23062\" style=\"border-radius:16px;aspect-ratio:3\/4;object-fit:cover\"\/><\/figure>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-13cd284\" data-block-id=\"13cd284\"><style>.stk-13cd284 {margin-bottom:50px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Una vez identificados los<strong> beneficiarios controladores<\/strong>, la sociedad debe integrar, conservar y mantener actualizada la informaci\u00f3n y documentaci\u00f3n que sustente su identificaci\u00f3n. (<a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/09\/29\/beneficiarios-controladores-menores-de-edad-que-documentos-componen-su-expediente\/\"><span style=\"color: #162c44;\" class=\"stk-highlight\">ver m\u00e1<\/span><\/a><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2025\/09\/29\/beneficiarios-controladores-menores-de-edad-que-documentos-componen-su-expediente\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span style=\"color: #162c44;\" class=\"stk-highlight\">s<\/span><\/a>).<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7a50da3 stk-block-background stk--has-background-overlay\" id=\"strong-span-style-color-f-6-f-6-f-6-class-stk-highlight-strong-strong-resumen-strong-strong-span-strong\" data-block-id=\"7a50da3\"><style>.stk-7a50da3 {background-color:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;}.stk-7a50da3:before{background-image:linear-gradient(135deg,rgb(0,0,0) 0%,rgb(22,44,68) 38%,rgb(116,129,144) 100%) !important;}.stk-7a50da3 .stk-block-heading__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-7a50da3 .stk-block-heading__text{font-size:26px !important;}}<\/style><h1 class=\"stk-block-heading__text\"><strong><span style=\"color: #F6F6F6;\" class=\"stk-highlight\"><strong><strong><strong><strong>Conclusi\u00f3n<\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-99bef0f\" data-block-id=\"99bef0f\"><p class=\"stk-block-text__text has-text-align-justify\">Las sociedades civiles s\u00ed est\u00e1n sujetas a las obligaciones relacionadas con la<strong> identificaci\u00f3n<\/strong>, <strong>conservaci\u00f3n<\/strong> y <strong>actualizaci\u00f3n<\/strong> de la informaci\u00f3n de sus beneficiarios controladores.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ab0acd6\" data-block-id=\"ab0acd6\"><p class=\"stk-block-text__text has-text-align-justify\">La identificaci\u00f3n debe realizarse mediante un an\u00e1lisis sucesivo que permita responder tres preguntas fundamentales:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-carousel stk-block-carousel stk--is-slide stk--infinite-scroll stk--arrows-justify-space-between stk--arrows-align-center stk-block stk-93ef26e stk-block-background\" data-slides-to-show=\"1\" data-block-id=\"93ef26e\"><style>.stk-93ef26e {--slides-to-show:1 !important;background-color:#fffffe !important;border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;box-shadow:0px 10px 30px #0000000d !important;}.stk-93ef26e .stk-block-carousel__button{background:#162c44 !important;fill:#fffffe !important;}.stk-93ef26e .stk-block-carousel__button svg.ugb-custom-icon :is(g, path, rect, polygon, ellipse){fill:#fffffe !important;}.stk-93ef26e .stk-block-carousel__dot.stk-block-carousel__dot--active:before{background-color:#162c44 !important;}.stk-93ef26e:before{background-color:#fffffe !important;}<\/style><div class=\"stk-block-carousel__content-wrapper\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-block-carousel__slider-wrapper stk-content-align stk-93ef26e-column\"><div class=\"stk-block-carousel__slider\" role=\"list\" data-autoplay=\"4000\" data-label-slide-of=\"Slide %%d of %%d\" tabindex=\"0\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-da6699d\" data-v=\"4\" data-block-id=\"da6699d\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-da6699d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-da6699d-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4935cc5\" data-block-id=\"4935cc5\"><p class=\"stk-block-text__text has-text-align-center\">Si existe un beneficio econ\u00f3mico, \u00bfqui\u00e9n lo obtiene?<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-bcffc27\" data-v=\"4\" data-block-id=\"bcffc27\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-bcffc27-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-bcffc27-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-05f4364\" data-block-id=\"05f4364\"><p class=\"stk-block-text__text has-text-align-center\">\u00bfQui\u00e9n ejerce, directa o indirectamente, el control sobre la sociedad?<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-712bc75\" data-v=\"4\" data-block-id=\"712bc75\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-712bc75-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-712bc75-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-45519bb\" data-block-id=\"45519bb\"><style>.stk-45519bb {margin-right:80px !important;margin-left:80px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">Si ninguna persona f\u00edsica puede identificarse mediante los criterios anteriores, \u00bfqui\u00e9n debe ser considerado beneficiario controlador conforme a la regla supletoria?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><div class=\"stk-block-carousel__buttons\"><button class=\"stk-block-carousel__button stk-block-carousel__button__prev\" aria-label=\"Previous slide\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"chevron-left\" class=\"svg-inline--fa fa-chevron-left\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" width=\"32\" height=\"32\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/button><button class=\"stk-block-carousel__button stk-block-carousel__button__next\" aria-label=\"Next slide\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"chevron-right\" class=\"svg-inline--fa fa-chevron-right\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" width=\"32\" height=\"32\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/button><\/div><\/div><div class=\"stk-block-carousel__dots\" role=\"list\" data-label=\"Slide %%d\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8852791\" data-block-id=\"8852791\"><style>.stk-8852791 {margin-bottom:300px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El verdadero reto para las sociedades civiles no es \u00fanicamente identificar al beneficiario controlador, sino documentar y demostrar por qu\u00e9 una determinada persona f\u00edsica fue identificada, mantener el expediente actualizado y sin errores.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-9a7d36e\" data-block-id=\"9a7d36e\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-9a7d36e-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-ae4d610\" data-v=\"4\" data-block-id=\"ae4d610\"><style>@media screen and (min-width: 768px){.stk-ae4d610 {flex:var(--stk-flex-grow, 1) 1 calc(66.667% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-ae4d610-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-ae4d610-inner-blocks\">\n<div class=\"wp-block-stackable-call-to-action stk-block-call-to-action stk-block stk-8e495e7 is-style-default\" data-v=\"2\" data-block-id=\"8e495e7\"><style>.stk-8e495e7 {border-top-left-radius:22px !important;border-top-right-radius:22px !important;border-bottom-right-radius:22px !important;border-bottom-left-radius:22px !important;overflow:hidden !important;box-shadow:0px 10px 60px #0000001a !important;}<\/style><div class=\"stk-block-call-to-action__content stk-content-align stk-8e495e7-column stk-container stk-8e495e7-container stk-hover-parent\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-8e495e7-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-8ab3a22\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-conozca-nuestro-modulo-beneficiario-controlador-strong-span-strong-span\" data-block-id=\"8ab3a22\"><h3 class=\"stk-block-heading__text\"><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>C\u00f3nozca nuestro m\u00f3dulo                           Beneficiario Controlador<\/strong><\/span><\/strong><\/span><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7b435c6\" data-block-id=\"7b435c6\"><p class=\"stk-block-text__text\">Le invitamos a&nbsp;consultar el siguiente recurso.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-1f4e058\" data-block-id=\"1f4e058\"><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-7d1cdae\" data-block-id=\"7d1cdae\"><style>.stk-7d1cdae {border-top-left-radius:14px !important;border-top-right-radius:14px !important;border-bottom-right-radius:14px !important;border-bottom-left-radius:14px !important;overflow:hidden !important;}.stk-7d1cdae .stk-button{background:#5c6c7c !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/youtu.be\/4D7YCERmMNY?si=tTmNaV6l26o-i4hh\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk-button__inner-text\">CLICK AQU\u00cd<\/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-b351f25\" data-v=\"4\" 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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":6,"featured_media":22984,"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":[59],"tags":[181],"ppma_author":[44],"class_list":["post-22967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-beneficiario-controlador","tag-beneficiario-controlador"],"featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/08\/Destacada-texto-25.jpg","author_info":{"display_name":"Aranza Beutelspacher","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/aranza-beutelspacher\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO 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