{"id":24022,"date":"2026-10-05T09:09:00","date_gmt":"2026-10-05T16:09:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=24022"},"modified":"2026-10-05T09:10:05","modified_gmt":"2026-10-05T16:10:05","slug":"beneficiario-controlador-que-pasa-si-no-logro-identificarlo","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/10\/05\/beneficiario-controlador-que-pasa-si-no-logro-identificarlo\/","title":{"rendered":"Beneficiario controlador: \u00bfQu\u00e9 pasa si no logro identificarlo?"},"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=\"1024\" height=\"470\" class=\"wp-block-cover__image-background wp-image-24039 size-large\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-56-1024x470.jpg\" style=\"object-position:50% 89%\" 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href=\"https:\/\/blog.lecosy.com.mx\" class=\"gutenverse-nav-logo\"><\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<button class=\"gutenverse-close-menu\"><i aria-hidden=\"true\" class=\"fas fa-times\"><\/i><\/button>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>\n\n\n\n<div style=\"height:320px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div><\/div>\n\n\n\n<main class=\"wp-block-group alignwide is-layout-flow wp-block-group-is-layout-flow\" 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\">Beneficiario controlador: \u00bfQu\u00e9 pasa si no logro identificarlo?<\/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=\"2026-10-05T09:09:00-07:00\">5 octubre, 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-32e7b50\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-como-debe-ser-el-analisis-de-identificacion-del-beneficiario-controlador-strong-strong-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"32e7b50\"><style>.stk-32e7b50 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;}.stk-32e7b50 {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;border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;max-width:1500px !important;min-width:auto !important;}.stk-32e7b50 .stk-block-heading__text{text-shadow:none !important;background-image:linear-gradient(280deg,rgb(22,44,68) 65%,rgb(71,120,165) 100%) !important;}<\/style><h4 class=\"stk-block-heading__text stk--is-gradient has-text-color\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong>Resumen<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h4><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-8b190a9 stk-block-background\" data-block-id=\"8b190a9\"><style>.stk-8b190a9 {column-count:1 !important;background-color:#F6F6F6 !important;border-top-left-radius:31px !important;border-top-right-radius:31px !important;border-bottom-right-radius:31px !important;border-bottom-left-radius:31px !important;overflow:hidden !important;align-items:center !important;max-width:1500px !important;min-width:auto !important;margin-bottom:150px !important;display:flex !important;}.stk-8b190a9:before{background-color:#F6F6F6 !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Identificar al <strong>beneficiario controlador<\/strong> no implica \u00fanicamente revisar qui\u00e9n posee las acciones de una sociedad. El art\u00edculo 32-B Qu\u00e1ter del CFF establece una serie de supuestos que deben analizarse y agotarse de manera sucesiva. Solo cuando, de forma excepcional, ninguno permita identificar a una persona f\u00edsica que ejerza el control, deber\u00e1 atenderse al supuesto subsidiario aplicable al \u00f3rgano de administraci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-08a5956 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"08a5956\"><style>.stk-08a5956 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-08a5956 {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-top:48px !important;margin-bottom:50px !important;}<\/style><hr class=\"stk-block-divider__hr\"\/><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8c32709\" data-block-id=\"8c32709\"><p class=\"stk-block-text__text has-text-align-justify\">En la pr\u00e1ctica, es com\u00fan encontrarse con la dificultad para determinar qui\u00e9n debe ser considerado beneficiario controlador. Sin embargo, la imposibilidad inicial de identificarlo no significa que una empresa pueda concluir que no cuenta con uno.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-23cd38b\" data-block-id=\"23cd38b\"><style>.stk-23cd38b {margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El<strong> art\u00edculo 32-B<\/strong> Qu\u00e1ter del C\u00f3digo Fiscal de la Federaci\u00f3n establece los supuestos que deben analizarse de manera sucesiva para identificar a la persona f\u00edsica que, en \u00faltima instancia, ejerce el control de la entidad.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-da5e2d1\" data-block-id=\"da5e2d1\"><style>.stk-da5e2d1 {margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-da5e2d1-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-17f6bb3\" data-v=\"4\" data-block-id=\"17f6bb3\"><style>@media screen and (min-width: 768px){.stk-17f6bb3 {flex:var(--stk-flex-grow, 1) 1 calc(69% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-17f6bb3-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-17f6bb3-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9a79a14\" data-block-id=\"9a79a14\"><style>.stk-9a79a14 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En este sentido, el an\u00e1lisis debe comenzar por los criterios de propiedad y control y agotar cada uno de los supuestos previstos por el art\u00edculo mencionado anteriormente. Y, solo en un escenario excepcional, en el que ninguno permita identificar a una persona f\u00edsica, podr\u00e1 actualizarse el supuesto de \u00faltima instancia conforme al cual las personas f\u00edsicas que integran el \u00f3rgano de administraci\u00f3n ser\u00e1n consideradas beneficiarios controladores.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-21956ff\" data-block-id=\"21956ff\"><style>.stk-21956ff {margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Con lo anterior, <strong><em>siempre deber\u00e1 existir un beneficiario controlador para efectos fiscales; <\/em><\/strong>lo que puede variar es el supuesto jur\u00eddico mediante el cual se determina qui\u00e9n tiene dicha calidad.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-32bff8c\" data-v=\"4\" data-block-id=\"32bff8c\"><style>@media screen and (min-width: 768px){.stk-32bff8c {flex:var(--stk-flex-grow, 1) 1 calc(31% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-32bff8c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-32bff8c-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-180061d\" data-block-id=\"180061d\"><style>.stk-180061d {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-180061d .stk-img-wrapper{aspect-ratio:1\/1 !important;height:auto !important;}.stk-180061d .stk-img-wrapper img{object-position:35% 47% !important;}@media screen and (max-width: 1023px){.stk-180061d .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-180061d .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24047\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-57.jpg\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-57.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-57-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-57-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-57-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-57-1536x992.jpg 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-ca18878 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"ca18878\"><style>.stk-ca18878 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-ca18878 {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-top:48px !important;margin-bottom:50px !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-01f558a\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-como-debe-ser-el-analisis-de-identificacion-del-beneficiario-controlador-strong-strong-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"01f558a\"><style>.stk-01f558a .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;}.stk-01f558a {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;border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;max-width:1500px !important;min-width:auto !important;}.stk-01f558a .stk-block-heading__text{text-shadow:none !important;background-image:linear-gradient(280deg,rgb(22,44,68) 65%,rgb(71,120,165) 100%) !important;}<\/style><h4 class=\"stk-block-heading__text stk--is-gradient has-text-color\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong>\u00bfC\u00f3mo debe ser el an\u00e1lisis de identificaci\u00f3n del beneficiario controlador?&nbsp;<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h4><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-40d2d0e\" data-block-id=\"40d2d0e\"><style>.stk-40d2d0e {margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La identificaci\u00f3n debe realizarse de manera ordenada, partiendo de los supuestos previstos en el <strong>art\u00edculo 32-B Qu\u00e1ter <\/strong>del CFF y agot\u00e1ndolos sucesivamente, seg\u00fan lo que se menciona en la <strong>Regla 2.8.1.20<\/strong> de la Resoluci\u00f3n Miscel\u00e1nea Fiscal.<\/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:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-1bb7f4a-column\">\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<div class=\"wp-block-stackable-image stk-block-image stk-block stk-118ed18\" data-block-id=\"118ed18\"><style>.stk-118ed18 {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;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24043\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-59.jpg\" width=\"907\" height=\"1370\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-59.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-59-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-59-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-59-768x1160.jpg 768w\" sizes=\"auto, (max-width: 907px) 100vw, 907px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\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<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\">El objetivo no es \u00fanicamente obtener un nombre, sino determinar, con base en la estructura corporativa y la informaci\u00f3n disponible, qu\u00e9 persona f\u00edsica ejerce en \u00faltima instancia el control de la entidad.<\/p><\/div>\n\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:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por eso, el an\u00e1lisis debe considerar, entre otros elementos, la estructura de propiedad, los derechos de voto, las facultades para intervenir en las decisiones de la sociedad y cualquier otro mecanismo mediante el cual una persona f\u00edsica pueda ejercer control.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e3b77fa\" data-block-id=\"e3b77fa\"><style>.stk-e3b77fa {margin-right:-12px !important;margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La documentaci\u00f3n de este an\u00e1lisis resulta particularmente relevante cuando existen <em><strong>estructuras corporativas complejas<\/strong><\/em>, <em><strong>participaci\u00f3n indirecta<\/strong><\/em>, <em><strong>diferentes niveles de sociedades<\/strong><\/em> o <strong><em>mecanismos de control <\/em><\/strong>que no necesariamente se desprenden de la simple tenencia accionaria.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-8f8fe2e is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"8f8fe2e\"><style>.stk-8f8fe2e hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-8f8fe2e {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-top:48px !important;margin-bottom:50px !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-adab31a\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-strong-que-pasa-si-no-logro-identificarlos-con-estos-supuestos-strong-strong-strong-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"adab31a\"><style>.stk-adab31a .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;}.stk-adab31a {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;border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;max-width:1500px !important;min-width:auto !important;}.stk-adab31a .stk-block-heading__text{text-shadow:none !important;background-image:linear-gradient(280deg,rgb(22,44,68) 65%,rgb(71,120,165) 100%) !important;}<\/style><h4 class=\"stk-block-heading__text stk--is-gradient has-text-color\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong><strong>\u00bfQu\u00e9 pasa si no logro identificarlos con estos supuestos?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h4><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-2db2880\" data-block-id=\"2db2880\"><style>.stk-2db2880 {margin-bottom:15px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">No identificar inicialmente a una persona f\u00edsica no significa que pueda concluirse que la sociedad no tiene beneficiario controlador.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-7f67c43\" data-block-id=\"7f67c43\"><style>.stk-7f67c43 {margin-bottom:12px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-7f67c43-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7f8ec90\" data-v=\"4\" data-block-id=\"7f8ec90\"><style>@media screen and (min-width: 768px){.stk-7f8ec90 {flex:var(--stk-flex-grow, 1) 1 calc(69% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-7f8ec90-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7f8ec90-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8cf493d\" data-block-id=\"8cf493d\"><style>.stk-8cf493d {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Si esto llegara a pasar, deber\u00e1 revisarse nuevamente el an\u00e1lisis realizado y, en su caso, la propia estructura jur\u00eddica y corporativa de la sociedad, ya que encontrarse en esta situaci\u00f3n debe considerarse excepcional.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-129673b\" data-block-id=\"129673b\"><style>.stk-129673b {margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Una vez agotados y debidamente documentados los supuestos previstos en el <strong>art\u00edculo 32-B<\/strong> Qu\u00e1ter del CFF, si efectivamente no es posible identificar a una persona f\u00edsica que ejerza el control conforme a dichos criterios, deber\u00e1 atenderse al supuesto subsidiario previsto en la regulaci\u00f3n aplicable.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-203e325\" data-block-id=\"203e325\"><style>.stk-203e325 {margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En este escenario, <strong>las personas f\u00edsicas que integran el \u00f3rgano de administraci\u00f3n de la persona moral ser\u00e1n consideradas beneficiarios controladores,<\/strong> seg\u00fan corresponda.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4992553\" data-v=\"4\" data-block-id=\"4992553\"><style>@media screen and (min-width: 768px){.stk-4992553 {flex:var(--stk-flex-grow, 1) 1 calc(31% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4992553-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4992553-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image has-text-align-center stk-block stk-207db52\" data-block-id=\"207db52\"><style>.stk-207db52 {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-207db52 .stk-img-wrapper{aspect-ratio:1\/1 !important;height:auto !important;}.stk-207db52 .stk-img-wrapper img{object-position:77% 51% !important;}@media screen and (max-width: 1023px){.stk-207db52 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-207db52 .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-58.jpg\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-58.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-58-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-58-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-58-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-58-1536x992.jpg 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7232e3a\" data-block-id=\"7232e3a\"><style>.stk-7232e3a {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por lo tanto, el an\u00e1lisis no termina con un <strong>\u201cbeneficiario controlador no identificado\u201d<\/strong>. La legislaci\u00f3n contempla un mecanismo para determinar qui\u00e9n tendr\u00e1 dicha calidad cuando los criterios ordinarios no permiten identificar a una persona f\u00edsica determinada.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-56813ff is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"56813ff\"><style>.stk-56813ff hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-56813ff {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-top:48px !important;margin-bottom:50px !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-92e8aca\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-strong-strong-como-se-documenta-la-identificacion-strong-strong-strong-strong-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"92e8aca\"><style>.stk-92e8aca .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;}.stk-92e8aca {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;border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;max-width:1500px !important;min-width:auto !important;}.stk-92e8aca .stk-block-heading__text{text-shadow:none !important;background-image:linear-gradient(280deg,rgb(22,44,68) 65%,rgb(71,120,165) 100%) !important;}<\/style><h4 class=\"stk-block-heading__text stk--is-gradient has-text-color\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong><strong><strong>\u00bfC\u00f3mo se documenta la identificaci\u00f3n?<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h4><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-3de3c55\" data-block-id=\"3de3c55\"><style>.stk-3de3c55 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\"><strong><em>Es un proceso de debida identificaci\u00f3n y documentaci\u00f3n que debe permitir demostrar:<\/em><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-5ee5748\" data-block-id=\"5ee5748\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-5ee5748-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d4b787f\" data-v=\"4\" data-block-id=\"d4b787f\"><style>@media screen and (min-width: 768px){.stk-d4b787f {flex:var(--stk-flex-grow, 1) 1 calc(70.5% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d4b787f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-d4b787f-inner-blocks\">\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>1.<\/strong> Qu\u00e9 <strong>personas f\u00edsicas<\/strong> fueron analizadas.<\/td><\/tr><tr><td><strong>2.<\/strong> Qu\u00e9 criterios del <strong>art\u00edculo 32-B<\/strong> Qu\u00e1ter fueron revisados.<\/td><\/tr><tr><td><strong>3.<\/strong> Qu\u00e9 informaci\u00f3n y documentaci\u00f3n sustent\u00f3 cada conclusi\u00f3n.<\/td><\/tr><tr><td><strong>4.<\/strong> Por qu\u00e9 una persona f\u00edsica fue o no identificada como<strong> beneficiario controlador<\/strong>.<\/td><\/tr><tr><td><strong>5.<\/strong> En su caso, por qu\u00e9 fue necesario acudir al <strong>supuesto subsidiario<\/strong> del \u00f3rgano de administraci\u00f3n.<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-25db427\" data-v=\"4\" data-block-id=\"25db427\"><style>@media screen and (min-width: 768px){.stk-25db427 {flex:var(--stk-flex-grow, 1) 1 calc(29.5% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-25db427-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-25db427-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-9beb94b\" data-block-id=\"9beb94b\"><style>.stk-9beb94b {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-9beb94b .stk-img-wrapper{aspect-ratio:1\/1 !important;height:auto !important;}.stk-9beb94b .stk-img-wrapper img{border-radius:0px !important;object-position:82% 54% !important;}@media screen and (max-width: 1023px){.stk-9beb94b .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-9beb94b .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24049\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-62.jpg\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-62.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-62-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-62-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-62-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-62-1536x992.jpg 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-0f68fe3 is-style-bar\" id=\"span-style-color-162-c-44-class-stk-highlight-strong-span-style-color-162-c-44-class-stk-highlight-strong-existe-una-nueva-forma-de-llevar-el-compliance-strong-span-strong-span\" data-block-id=\"0f68fe3\"><style>.stk-0f68fe3 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-0f68fe3 {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-top:48px !important;margin-bottom:50px !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-b98b121\" id=\"strong-strong-span-style-color-4778-a-5-class-stk-highlight-strong-strong-strong-strong-strong-strong-strong-strong-strong-conclusion-strong-strong-strong-strong-strong-strong-strong-strong-strong-span-strong-strong\" data-block-id=\"b98b121\"><style>.stk-b98b121 .stk-block-heading__bottom-line{height:3px !important;background-color:#4778a5 !important;}.stk-b98b121 {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;border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;max-width:1500px !important;min-width:auto !important;}.stk-b98b121 .stk-block-heading__text{text-shadow:none !important;background-image:linear-gradient(280deg,rgb(22,44,68) 65%,rgb(71,120,165) 100%) !important;}<\/style><h4 class=\"stk-block-heading__text stk--is-gradient has-text-color\"><strong><strong><span style=\"color: #4778a5;\" class=\"stk-highlight\"><strong><strong><strong><strong><strong><strong><strong><strong><strong>Conclusi\u00f3n<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/span><\/strong><\/strong><\/h4><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-84247d6 stk-block-background stk--has-background-overlay\" data-block-id=\"84247d6\"><style>.stk-84247d6 {background-color:linear-gradient(135deg,rgb(71,120,165) 0%,rgb(22,44,68) 100%) !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-top:10px !important;}.stk-84247d6:before{background-image:linear-gradient(135deg,rgb(71,120,165) 0%,rgb(22,44,68) 100%) !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\"><span style=\"color: #fffffe;\" class=\"stk-highlight\"><strong><em>La identificaci\u00f3n del beneficiario controlador no es una decisi\u00f3n opcional ni concluye con un \u201cno identificado\u201d.<\/em><\/strong><\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-710fda6\" data-block-id=\"710fda6\"><p class=\"stk-block-text__text has-text-align-justify\">Primero deben agotarse los supuestos previstos en el <strong>art\u00edculo 32-B<\/strong> Qu\u00e1ter del CFF. Solo en un escenario excepcional, debidamente analizado y documentado, en el que ninguno de estos permita identificar a una persona f\u00edsica que ejerza el control, podr\u00e1 actualizarse el supuesto subsidiario aplicable al \u00f3rgano de administraci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8f342fb\" data-block-id=\"8f342fb\"><style>.stk-8f342fb {margin-bottom:300px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\"><strong><em>Siempre habr\u00e1 un beneficiario controlador para efectos fiscales.<\/em><\/strong> Lo que cambia es el supuesto jur\u00eddico mediante el cual se determina qui\u00e9n tiene esa calidad.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f453355\" data-block-id=\"f453355\"><style>.stk-f453355 .stk-block-text__text{font-size:26px !important;}@media screen and (max-width: 1023px){.stk-f453355 .stk-block-text__text{font-size:26px !important;}}<\/style><p class=\"stk-block-text__text has-text-align-center\"><strong><span style=\"color: #ff4f5b;\" class=\"stk-highlight\">M\u00f3dulo Beneficiario Controlador<\/span><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-call-to-action alignwide stk-block-call-to-action stk-block stk-ae4e7e1 is-style-horizontal\" data-v=\"2\" data-block-id=\"ae4e7e1\"><style>.stk-ae4e7e1 {border-top-left-radius:21px !important;border-top-right-radius:21px !important;border-bottom-right-radius:21px !important;border-bottom-left-radius:21px !important;overflow:hidden !important;box-shadow:7px 5px 30px #48497927 !important;border-style:solid !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:0px !important;}.stk-ae4e7e1-container{background-color:#162c44 !important;}.stk-ae4e7e1-container:before{background-color:#162c44 !important;}<\/style><div class=\"stk-block-call-to-action__content stk-content-align stk-ae4e7e1-column alignwide stk-container stk-ae4e7e1-container stk-hover-parent\"><div class=\"has-text-align-center stk--block-horizontal-flex stk-block-content stk-inner-blocks stk-ae4e7e1-inner-blocks\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-f56f613f wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"1024\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/3d-metal-icono-lecosy-el-puro-metal-y-sombra-768x1024.png\" alt=\"\" class=\"wp-image-24103\" style=\"aspect-ratio:1.1191572645636656;width:160px;height:auto\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/3d-metal-icono-lecosy-el-puro-metal-y-sombra-768x1024.png 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/3d-metal-icono-lecosy-el-puro-metal-y-sombra-225x300.png 225w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/3d-metal-icono-lecosy-el-puro-metal-y-sombra-1152x1536.png 1152w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/3d-metal-icono-lecosy-el-puro-metal-y-sombra-1536x2048.png 1536w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/3d-metal-icono-lecosy-el-puro-metal-y-sombra-scaled.png 1920w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-719c507\" data-block-id=\"719c507\"><style>.stk-719c507 {max-width:533px !important;min-width:auto !important;}<\/style><p class=\"stk-block-text__text\"><br><span style=\"color: #fffffe;\" class=\"stk-highlight\">Con nuestro m\u00f3dulo <strong>identifique, registre y gestione a su Beneficiario Controlador <\/strong>de forma eficiente y en cumplimiento con las normativas, <strong>evitando infracciones y simplificando su proceso de auditor\u00eda<\/strong><\/span><\/p><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-a7e6850\" data-block-id=\"a7e6850\"><style>.stk-a7e6850 {margin-top:44px !important;}.stk-a7e6850 .stk-inner-blocks{column-gap:16px !important;}<\/style><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-509589a\" data-block-id=\"509589a\"><style>.stk-509589a {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;max-width:1165px !important;min-width:auto !important;margin-left:-24px !important;}.stk-509589a .stk-button{background:#fffffe !important;}.stk-509589a .stk-button__inner-text{color:#4778a5 !important;}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/www.lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-text-color stk-button__inner-text\"><strong>Conocer<\/strong><br><strong>m\u00e1s<\/strong><\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":6,"featured_media":24044,"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":"","_ppma_block_editor_authors":"{\"authors\":[44],\"author_categories\":{\"44\":\"1\"},\"fallback_author_user\":\"2\",\"ppma_author_box_select\":\"\",\"selected_authors\":[{\"id\":44,\"display_name\":\"Aranza Beutelspacher\",\"is_guest\":0,\"category_id\":\"1\"}]}"},"categories":[59],"tags":[181],"ppma_author":[44],"class_list":["post-24022","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\/09\/Destacada-texto-18.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 plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Beneficiario controlador: \u00bfQu\u00e9 pasa si no logro identificarlo?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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