{"id":24430,"date":"2026-11-04T09:07:32","date_gmt":"2026-11-04T16:07:32","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=24430"},"modified":"2026-11-04T09:48:33","modified_gmt":"2026-11-04T16:48:33","slug":"importancia-de-tener-el-manual-de-beneficiario-controlador-para-cumplimiento-del-cff","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/11\/04\/importancia-de-tener-el-manual-de-beneficiario-controlador-para-cumplimiento-del-cff\/","title":{"rendered":"Importancia de tener el manual de beneficiario controlador para cumplimiento del CFF"},"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-24460 size-large\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114233.008-1024x470.jpg\" style=\"object-position:51% 84%\" data-object-fit=\"cover\" data-object-position=\"51% 84%\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114233.008-1024x470.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114233.008-300x138.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114233.008-767x352.jpg 767w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114233.008-1536x705.jpg 1536w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114233.008.jpg 1960w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-custom-color-2-background-color has-background-dim-40 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group alignwide eplus-wrapper has-base-color has-text-color has-link-color wp-elements-1 is-content-justification-space-between is-nowrap is-layout-flex wp-container-core-group-is-layout-c4f2c8e5 wp-block-group-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--30);padding-right:5%;padding-bottom:var(--wp--preset--spacing--30);padding-left:5%\"><div class=\"is-style-default wp-block-site-logo\"><a href=\"https:\/\/blog.lecosy.com.mx\/\" class=\"custom-logo-link\" rel=\"home\"><img loading=\"lazy\" decoding=\"async\" width=\"162\" height=\"54\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/05\/logo-lecosy.png\" class=\"custom-logo\" alt=\"Blog Lecosy\" \/><\/a><\/div>\n\n<div id=\"guten-KeEe3f\" class=\"guten-element guten-nav-menu nav-menu break-point-tablet submenu-click-title ticss-909d6caf\" data-item-indicator=\"fas fa-angle-down\" data-close-on-click=\"1\">\n\t\t\t<div class=\"gutenverse-hamburger-wrapper\">\n\t\t\t\t<button class=\"gutenverse-hamburger-menu\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bars\"><\/i>\n\t\t\t\t<\/button>\n\t\t\t<\/div>\n\t\t\t<div class=\"gutenverse-menu-wrapper\"><div class=\"gutenverse-menu-container\"><ul id=\"menu-principal\" class=\"gutenverse-menu\"><li id=\"menu-item-188\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-188\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/\">Inicio<\/a><\/li>\n<li id=\"menu-item-194\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-194\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/nosotros\">Con\u00f3zcanos<\/a><\/li>\n<li id=\"menu-item-268\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-268\"><a>Soluciones<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-270\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-270\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/canal-denuncias\">Canal de Denuncias<\/a><\/li>\n\t<li id=\"menu-item-269\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-269\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/gobierno-corporativo\">Gobierno Corporativo<\/a><\/li>\n\t<li id=\"menu-item-11098\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11098\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/beneficiario-controlador\">Beneficiario Controlador<\/a><\/li>\n\t<li id=\"menu-item-13758\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13758\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/repse\">REPSE<\/a><\/li>\n\t<li id=\"menu-item-13759\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-13759\"><a 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data-href=\"https:\/\/web.lecosy.com.mx\/login\">Ingresar<\/a><\/li>\n<\/ul><\/div>\n\t\t\t\t<div>\n\t\t\t\t\t<div class=\"gutenverse-nav-identity-panel\">\n\t\t\t\t\t\t<div class=\"gutenverse-nav-site-title\">\n\t\t\t\t\t\t\t<a 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=\"wp-block-post-title has-text-color has-custom-color-1-color has-text-align-left\">Importancia de tener el manual de beneficiario controlador para cumplimiento del CFF<\/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-2 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=\"wp-block-post-date has-text-color has-text-align-right\"><time datetime=\"2026-11-04T09:07:32-07:00\">4 noviembre, 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-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 beneficiario controlador no es suficiente; tambi\u00e9n debe documentar c\u00f3mo lo identific\u00f3, verificar la informaci\u00f3n y mantenerla actualizada. No contar con un procedimiento adecuado puede traducirse en multas, adem\u00e1s de contingencias fiscales y deficiencias de control interno.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-4aec98f 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=\"4aec98f\"><style>.stk-4aec98f hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-4aec98f {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-columns stk-block-columns stk-block stk-ebb6655\" data-block-id=\"ebb6655\"><style>.stk-ebb6655 {margin-bottom:10px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-ebb6655-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-7df3ed8\" data-v=\"4\" data-block-id=\"7df3ed8\"><style>@media screen and (min-width: 768px){.stk-7df3ed8 {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-7df3ed8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-7df3ed8-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-ef85ffa\" data-block-id=\"ef85ffa\"><style>.stk-ef85ffa {margin-top:20px !important;}.stk-ef85ffa .stk-img-wrapper{aspect-ratio:3\/4 !important;width:100% !important;height:277px !important;}.stk-ef85ffa .stk-img-wrapper img{border-radius:22px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24467\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T120202.380.jpg\" width=\"907\" height=\"1370\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T120202.380.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T120202.380-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T120202.380-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T120202.380-768x1160.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-697628e\" data-v=\"4\" data-block-id=\"697628e\"><style>@media screen and (min-width: 768px){.stk-697628e {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-697628e-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-697628e-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d7200d4\" data-block-id=\"d7200d4\"><style>.stk-d7200d4 {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En materia de <strong>cumplimiento fiscal<\/strong>, lo que una empresa no puede demostrar documentalmente puede convertirse en un riesgo.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-351c1e6\" data-block-id=\"351c1e6\"><style>.stk-351c1e6 {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Aunque muchas organizaciones concentran sus esfuerzos en integrar un expediente con los datos de sus accionistas y administradores, la obligaci\u00f3n va m\u00e1s all\u00e1: deben contar con informaci\u00f3n <strong>verificable<\/strong> sobre las personas f\u00edsicas que ejercen el control o se benefician de la persona moral, as\u00ed como <strong>documentar<\/strong> los procedimientos de control interno utilizados para identificarlas.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-07f28f9\" data-block-id=\"07f28f9\"><style>.stk-07f28f9 {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Aqu\u00ed es donde el manual de beneficiario controlador adquiere relevancia estrat\u00e9gica.<\/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-c7461e9\" data-block-id=\"c7461e9\"><style>.stk-c7461e9 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">No se trata \u00fanicamente de elaborar un documento para cumplir con una formalidad. Se trata de establecer un procedimiento que permita a la empresa identificar qui\u00e9n ejerce realmente el control, demostrar c\u00f3mo lleg\u00f3 a esa conclusi\u00f3n y responder oportunamente ante un requerimiento del Servicio de Administraci\u00f3n Tributaria (SAT).<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-c31a8f4 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=\"c31a8f4\"><style>.stk-c31a8f4 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-c31a8f4 {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-columns stk-block-columns stk-block stk-96455ef\" data-block-id=\"96455ef\"><style>.stk-96455ef {margin-top:-15px !important;margin-bottom:6px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-96455ef-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-960f851\" data-v=\"4\" data-block-id=\"960f851\"><style>@media screen and (min-width: 768px){.stk-960f851 {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-960f851-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-960f851-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-62f2a31\" data-block-id=\"62f2a31\"><style>.stk-62f2a31 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La obligaci\u00f3n del beneficiario controlador se encuentra prevista en los art\u00edculos 32-B Ter, 32-B Qu\u00e1ter y 32-B Quinquies del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), y se desarrolla mediante las reglas 2.8.1.20 a 2.8.1.23 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF), conforme a la numeraci\u00f3n y disposiciones aplicables.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cfa7c59\" data-block-id=\"cfa7c59\"><style>.stk-cfa7c59 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Este marco normativo establece obligaciones relacionadas con la <strong>obtenci\u00f3n<\/strong>, <strong>conservaci\u00f3n<\/strong>, <strong>actualizaci\u00f3n<\/strong> y <strong>entrega<\/strong> de informaci\u00f3n del beneficiario controlador, as\u00ed como con la <strong>implementaci\u00f3n de procedimientos<\/strong> de control interno debidamente documentados.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0d062bc\" data-block-id=\"0d062bc\"><style>.stk-0d062bc {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En este sentido, es importante mencionar que uno de los desaf\u00edos es que la identificaci\u00f3n no puede basarse exclusivamente en una declaraci\u00f3n informal o en la lista de accionistas, sino que la empresa necesita fundamentar su an\u00e1lisis con informaci\u00f3n y documentaci\u00f3n suficiente.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a263733\" data-v=\"4\" data-block-id=\"a263733\"><style>@media screen and (min-width: 768px){.stk-a263733 {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-a263733-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-a263733-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-a0c50ee\" data-block-id=\"a0c50ee\"><style>.stk-a0c50ee {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;}.stk-a0c50ee .stk-img-wrapper{aspect-ratio:3\/4 !important;height:auto !important;}.stk-a0c50ee .stk-img-wrapper img{object-position:45% 56.00000000000001% !important;}@media screen and (max-width: 1023px){.stk-a0c50ee .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-a0c50ee .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-24462\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114413.728.jpg\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114413.728.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114413.728-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114413.728-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114413.728-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T114413.728-1536x992.jpg 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-791f006\" data-block-id=\"791f006\"><style>.stk-791f006 {max-width:1500px !important;min-width:auto !important;}.stk-791f006 .stk-block-text__text{font-size:15px !important;color:#ff4f5b !important;}@media screen and (max-width: 1023px){.stk-791f006 .stk-block-text__text{font-size:15px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-center\"><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #ff4f5b;\" class=\"stk-highlight\">Conozca el m\u00f3dulo Beneficiario Controlador de Lecosy<\/span><\/a><\/span><\/strong><\/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-b4f8101 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=\"b4f8101\"><style>.stk-b4f8101 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-b4f8101 {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-393af7f\" 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=\"393af7f\"><style>.stk-393af7f .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-393af7f {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-393af7f .stk-block-heading__text{text-shadow:none !important;color:rgb(22,44,68) !important;}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>\u00bfPor qu\u00e9 es importante el manual de beneficiario controlador?<\/strong><\/span><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4><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-ab7f575\" data-block-id=\"ab7f575\"><style>.stk-ab7f575 {margin-bottom:10px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-ab7f575-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4c9824f\" data-v=\"4\" data-block-id=\"4c9824f\"><style>@media screen and (min-width: 768px){.stk-4c9824f {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-4c9824f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4c9824f-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-99d610c\" data-block-id=\"99d610c\"><style>.stk-99d610c {margin-top:20px !important;}.stk-99d610c .stk-img-wrapper{aspect-ratio:3\/4 !important;width:100% !important;height:277px !important;}.stk-99d610c .stk-img-wrapper img{border-radius:22px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24465\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T115722.022.jpg\" width=\"907\" height=\"1370\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T115722.022.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T115722.022-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T115722.022-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T115722.022-768x1160.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-94bedc9\" data-v=\"4\" data-block-id=\"94bedc9\"><style>@media screen and (min-width: 768px){.stk-94bedc9 {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-94bedc9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-94bedc9-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-98762fa\" data-block-id=\"98762fa\"><style>.stk-98762fa {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El t\u00e9rmino manual de beneficiario controlador no es, por s\u00ed mismo, el nombre de un documento expresamente impuesto por el C\u00f3digo Fiscal de la Federaci\u00f3n. La normativa exige implementar procedimientos de control interno debidamente documentados.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2bcbedb stk-block-background stk--has-background-overlay\" data-block-id=\"2bcbedb\"><style>.stk-2bcbedb {background-color:linear-gradient(146deg,rgb(71,120,165) 0%,rgb(22,44,68) 77%) !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;margin-left:0px !important;}.stk-2bcbedb:before{background-image:linear-gradient(146deg,rgb(71,120,165) 0%,rgb(22,44,68) 77%) !important;}<\/style><p class=\"stk-block-text__text has-text-align-left\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">Por ello, un manual personalizado es un instrumento \u00fatil para <strong>organizar, formalizar y demostrar c\u00f3mo cumple la empresa<\/strong> con esas obligaciones.<\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4ec1d40\" data-block-id=\"4ec1d40\"><style>.stk-4ec1d40 {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Su valor consiste en convertir una obligaci\u00f3n legal en un proceso operativo claro, con responsables, criterios de identificaci\u00f3n, fuentes de informaci\u00f3n, mecanismos de actualizaci\u00f3n y controles de conservaci\u00f3n documental.<\/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-3e09821\" data-block-id=\"3e09821\"><p class=\"stk-block-text__text has-text-align-justify\">Adem\u00e1s, permite reducir la dependencia de personas espec\u00edficas y evitar que el conocimiento sobre la estructura corporativa permanezca disperso entre las diversas \u00e1reas de la empresa.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-69f7333\" data-block-id=\"69f7333\"><style>.stk-69f7333 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">De lo anterior, si una empresa tiene identificado a su beneficiario controlador y a\u00fan no puede acreditar c\u00f3mo realiz\u00f3 la identificaci\u00f3n, qu\u00e9 documentos consult\u00f3 y qu\u00e9 procedimiento sigui\u00f3 para determinar qui\u00e9n ejerce el control, puede estar en riesgo, ya que es necesario contar con evidencia que la sustente.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-846fc1e 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=\"846fc1e\"><style>.stk-846fc1e hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-846fc1e {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-15fe388\" 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=\"15fe388\"><style>.stk-15fe388 .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-15fe388 {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-15fe388 .stk-block-heading__text{text-shadow:none !important;color:rgb(22,44,68) !important;}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>C\u00f3mo elaborar un manual de beneficiario controlador<\/strong><\/span><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/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-2f87c18\" data-block-id=\"2f87c18\"><p class=\"stk-block-text__text has-text-align-justify\">Un manual efectivo debe responder tres preguntas: <strong>qui\u00e9n es el beneficiario controlador, c\u00f3mo se determin\u00f3 su identidad y qu\u00e9 controles garantizan que la informaci\u00f3n permanezca completa y actualizada.<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-261a222\" data-block-id=\"261a222\"><p class=\"stk-block-text__text has-text-align-justify\"><strong><em>La estructura m\u00e1s general de este manual consiste en:<\/em><\/strong><\/p><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-2eba0a89\" class=\"wp-block-themeisle-blocks-timeline\"><div class=\"o-timeline-root\">\n<div id=\"wp-block-themeisle-blocks-timeline-item-e0eca13a\" class=\"wp-block-themeisle-blocks-timeline-item animated backInLeft fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">1. Objetivo, alcance y fundamento jur\u00eddico:<\/span><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">Define la finalidad del manual, \u00e1mbito de aplicaci\u00f3n, informaci\u00f3n del sujeto obligado y las obligaciones que busca atender.<\/span><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-item-4091dd71\" class=\"wp-block-themeisle-blocks-timeline-item animated backInRight fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><span style=\"color: #fffffe;\" class=\"stk-highlight\"><strong>2. responsables<strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">:<\/span><\/strong><\/strong><\/span><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">Establece qui\u00e9n <em>ejecuta<\/em>, <em>supervisa<\/em> y <em>aprueba<\/em> cada actividad.<\/span><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-item-7e8225f0\" class=\"wp-block-themeisle-blocks-timeline-item animated backInLeft fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">3. Metodolog\u00eda para identificar al beneficiario controlador:<\/span><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">El procedimiento debe establecer c\u00f3mo se analizar\u00e1 si una persona f\u00edsica cumple con los criterios establecidos en el<em> art\u00edculo 32-B Quater del CFF<\/em>.<\/span><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-item-05494d07\" class=\"wp-block-themeisle-blocks-timeline-item animated backInRight fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">4. <strong>Solicitud e integraci\u00f3n de la informaci\u00f3n<\/strong><\/span><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">:<\/span><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">Define c\u00f3mo se obtendr\u00e1n los <em>datos<\/em> y <em>documentos <\/em>necesarios para integrar el expediente.<\/span><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-item-d9e8a0a8\" class=\"wp-block-themeisle-blocks-timeline-item animated backInLeft fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">5. <strong>Verificaci\u00f3n y validaci\u00f3n documental<\/strong><\/span><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">:<\/span><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\"><em>Recopilar informaci\u00f3n no equivale a verificarla;<\/em> deben existir mecanismos para hacer observaciones a la documentaci\u00f3n con trazabilidad.<\/span><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-item-85ffe60a\" class=\"wp-block-themeisle-blocks-timeline-item animated backInRight fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><span style=\"color: #fffffe;\" class=\"stk-highlight\"><strong>6. actualizaci\u00f3n de la informaci\u00f3n<\/strong><\/span><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">:<\/span><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">El expediente debe <em>mantenerse actualizado<\/em> y reflejar los cambios relevantes en la estructura de propiedad o en los mecanismos de control.<\/span><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">El procedimiento debe contemplar revisiones peri\u00f3dicas y mecanismos de actualizaci\u00f3n.<\/span><\/p>\n<\/div><\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-timeline-item-b60c4e98\" class=\"wp-block-themeisle-blocks-timeline-item animated backInLeft fast\"><div class=\"o-timeline-container\"><div class=\"o-timeline-icon\"><i class=\"fas fa-circle\"><\/i><\/div><div class=\"o-timeline-content\">\n<h5 class=\"wp-block-heading\"><span style=\"color: #fffffe;\" class=\"stk-highlight\"><strong>7. conservaci\u00f3n, trazabilidad y control de versiones<\/strong><\/span><strong><span style=\"color: #fffffe;\" class=\"stk-highlight\">:<\/span><\/strong><\/h5>\n\n\n\n<p class=\"wp-block-paragraph\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">La empresa debe establecer c\u00f3mo <em>conservar\u00e1<\/em> la informaci\u00f3n del beneficiario controlador, las cadenas de titularidad y de control, sus documentos de soporte y la evidencia de los procedimientos de control interno.<\/span><\/p>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-9cdfbc1 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=\"9cdfbc1\"><style>.stk-9cdfbc1 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-9cdfbc1 {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-4f1a41b\" 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=\"4f1a41b\"><style>.stk-4f1a41b .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-4f1a41b {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-4f1a41b .stk-block-heading__text{text-shadow:none !important;color:rgb(22,44,68) !important;}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>Sanciones por no contar con un manual de beneficiario controlador<\/strong><\/span><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4><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-d0eb727\" data-block-id=\"d0eb727\"><style>.stk-d0eb727 {margin-top:-15px !important;margin-bottom:6px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-d0eb727-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-845c51f\" data-v=\"4\" data-block-id=\"845c51f\"><style>@media screen and (min-width: 768px){.stk-845c51f {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-845c51f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-845c51f-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6c0ccd7\" data-block-id=\"6c0ccd7\"><style>.stk-6c0ccd7 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La obligaci\u00f3n de implementar procedimientos de control interno debidamente documentados en materia de beneficiario controlador forma parte de las exigencias fiscales aplicables a las personas morales. Asimismo, dichos procedimientos se consideran parte de la contabilidad, conforme al art\u00edculo 32-B Ter del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF).<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c96c8d0\" data-block-id=\"c96c8d0\"><style>.stk-c96c8d0 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En relaci\u00f3n con lo anterior, el art\u00edculo 28, fracci\u00f3n I, apartado A, del CFF establece los elementos que integran la contabilidad.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a40bc0a stk-block-background stk--has-background-overlay\" data-block-id=\"a40bc0a\"><style>.stk-a40bc0a {background-color:linear-gradient(146deg,rgb(71,120,165) 0%,rgb(22,44,68) 77%) !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;margin-left:0px !important;}.stk-a40bc0a:before{background-image:linear-gradient(146deg,rgb(71,120,165) 0%,rgb(22,44,68) 77%) !important;}<\/style><p class=\"stk-block-text__text has-text-align-left\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">Por su parte, los art\u00edculos 83, fracci\u00f3n II, y 84, fracci\u00f3n II, del mismo ordenamiento contemplan <strong>infracciones de $490.00 a $11,050.00 pesos<\/strong> relacionadas con la falta de registro o documentaci\u00f3n de las operaciones y con el incumplimiento de las obligaciones contables.<\/span><\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5530033\" data-v=\"4\" data-block-id=\"5530033\"><style>@media screen and (min-width: 768px){.stk-5530033 {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-5530033-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5530033-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-c22006b\" data-block-id=\"c22006b\"><style>.stk-c22006b {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;align-items:center !important;margin-top:50px !important;display:flex !important;}.stk-c22006b .stk-img-wrapper{width:100% !important;height:281px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24464\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/426226266_5bfa3c8e-09a1-454e-80b3-d9a790157c58-3.png\" width=\"1212\" height=\"1154\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/426226266_5bfa3c8e-09a1-454e-80b3-d9a790157c58-3.png 1212w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/426226266_5bfa3c8e-09a1-454e-80b3-d9a790157c58-3-300x286.png 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/426226266_5bfa3c8e-09a1-454e-80b3-d9a790157c58-3-1024x975.png 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/426226266_5bfa3c8e-09a1-454e-80b3-d9a790157c58-3-768x731.png 768w\" sizes=\"auto, (max-width: 1212px) 100vw, 1212px\" \/><\/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-83dc67b\" data-block-id=\"83dc67b\"><p class=\"stk-block-text__text has-text-align-justify\">Bajo esta interpretaci\u00f3n, la ausencia de documentaci\u00f3n que acredite los procedimientos de control interno en materia de beneficiario controlador podr\u00eda generar contingencias fiscales y dar lugar a sanciones econ\u00f3micas, dependiendo de la conducta acreditada y de la disposici\u00f3n legal aplicable.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-219461a 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=\"219461a\"><style>.stk-219461a hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-219461a {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-678ff1c\" 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=\"678ff1c\"><style>.stk-678ff1c .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-678ff1c {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-678ff1c .stk-block-heading__text{text-shadow:none !important;color:rgb(22,44,68) !important;}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><span style=\"color: #162c44;\" class=\"stk-highlight\"><strong>Conclusi\u00f3n<\/strong><\/span><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/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-1e64a1d\" data-block-id=\"1e64a1d\"><p class=\"stk-block-text__text has-text-align-justify\">El beneficiario controlador no es una obligaci\u00f3n que deba atenderse \u00fanicamente ante un requerimiento del SAT. Su identificaci\u00f3n, documentaci\u00f3n, conservaci\u00f3n y actualizaci\u00f3n forman parte de las<strong> obligaciones fiscales<\/strong> de las entidades sujetas a esta normativa y deben gestionarse de manera continua.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-5ed7924\" data-block-id=\"5ed7924\"><style>.stk-5ed7924 {margin-bottom:10px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-5ed7924-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6460caf\" data-v=\"4\" data-block-id=\"6460caf\"><style>@media screen and (min-width: 768px){.stk-6460caf {flex:var(--stk-flex-grow, 1) 1 calc(44.599999999999994% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6460caf-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-6460caf-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3a137d7\" data-block-id=\"3a137d7\"><style>.stk-3a137d7 {margin-top:20px !important;}.stk-3a137d7 .stk-img-wrapper{aspect-ratio:3\/4 !important;width:90% !important;height:231px !important;}.stk-3a137d7 .stk-img-wrapper img{border-radius:22px !important;}@media screen and (max-width: 767px){.stk-3a137d7 .stk-img-wrapper{width:100% !important;height:184px !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24470\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-4.png\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-4.png 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-4-300x194.png 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-4-1024x661.png 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-4-768x496.png 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-4-1536x992.png 1536w\" sizes=\"auto, (max-width: 1610px) 100vw, 1610px\" \/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-56440e2\" data-block-id=\"56440e2\"><style>.stk-56440e2 {max-width:1500px !important;min-width:auto !important;}.stk-56440e2 .stk-block-text__text{font-size:15px !important;color:#ff4f5b !important;}@media screen and (max-width: 1023px){.stk-56440e2 .stk-block-text__text{font-size:15px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-center\"><strong><span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.lecosy.com.mx\/beneficiario-controlador\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #ff4f5b;\" class=\"stk-highlight\">Conozca el m\u00f3dulo Beneficiario Controlador de Lecosy<\/span><\/a><\/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-55aae05\" data-v=\"4\" data-block-id=\"55aae05\"><style>.stk-55aae05-container{max-width:756px !important;min-width:auto !important;}@media screen and (min-width: 768px){.stk-55aae05 {flex:var(--stk-flex-grow, 1) 1 calc(55.4% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-55aae05-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-55aae05-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cea3e22\" data-block-id=\"cea3e22\"><style>.stk-cea3e22 {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Contar con un <strong>manual personalizado<\/strong> permite traducir estas obligaciones en procedimientos claros, establecer responsabilidades, definir criterios de actuaci\u00f3n y conservar evidencia documental que respalde el cumplimiento de la organizaci\u00f3n. Por el contrario, un manual gen\u00e9rico, incompleto o desactualizado puede propiciar errores en la identificaci\u00f3n del beneficiario controlador, omisiones en la actualizaci\u00f3n de la informaci\u00f3n y deficiencias en la integraci\u00f3n del expediente, exponiendo a la entidad a contingencias fiscales y posibles sanciones econ\u00f3micas.<\/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-dd8ff61\" data-block-id=\"dd8ff61\"><p class=\"stk-block-text__text has-text-align-justify\">En este contexto, un manual adecuado no debe entenderse como un simple documento de consulta, sino como una herramienta de control y prevenci\u00f3n que fortalece la trazabilidad, la seguridad jur\u00eddica y la gesti\u00f3n del cumplimiento fiscal de la organizaci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-call-to-action alignwide stk-block-call-to-action stk-block stk-3b6fdd7 is-style-horizontal\" data-v=\"2\" data-block-id=\"3b6fdd7\"><style>.stk-3b6fdd7 {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;margin-top:300px !important;}.stk-3b6fdd7-container{background-color:#162c44 !important;}.stk-3b6fdd7-container:before{background-color:#162c44 !important;}<\/style><div class=\"stk-block-call-to-action__content stk-content-align stk-3b6fdd7-column alignwide stk-container stk-3b6fdd7-container stk-hover-parent\"><div class=\"has-text-align-center stk--block-horizontal-flex stk-block-content stk-inner-blocks stk-3b6fdd7-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 wp-container-content-9cfa9a5a\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"661\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-8-1024x661.png\" alt=\"\" class=\"wp-image-24490\" style=\"aspect-ratio:1;object-fit:cover;object-position:49% 50%;width:160px;height:auto\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-8-1024x661.png 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-8-300x194.png 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-8-768x496.png 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-8-1536x992.png 1536w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-8.png 1610w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1a38221\" data-block-id=\"1a38221\"><style>.stk-1a38221 {max-width:533px !important;min-width:auto !important;}.stk-1a38221 .stk-block-text__text{color:#fffffe !important;}<\/style><p class=\"stk-block-text__text has-text-color\"><br><span style=\"color: #fffffe;\" class=\"stk-highlight\"><strong>M\u00f3dulo Beneficiario Controlador<\/strong><\/span><br><span style=\"color: #fffffe;\" class=\"stk-highlight\">Identificaci\u00f3n y gesti\u00f3n para un control total<\/span><\/p><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-e9ab6c2\" data-block-id=\"e9ab6c2\"><style>.stk-e9ab6c2 {margin-top:44px !important;}.stk-e9ab6c2 .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-ae41f3c\" data-block-id=\"ae41f3c\"><style>.stk-ae41f3c {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;flex:1 0 var(--stk-button-group-flex-wrap, 0) !important;}.stk-ae41f3c , .stk-ae41f3c .stk-button{width:100% !important;}.stk-ae41f3c .stk-button{background:#4778a5 !important;}.stk-ae41f3c .stk-button__inner-text{color:#fffffe !important;}@media screen and (max-width: 767px){.stk-ae41f3c .stk-button{min-height:0px !important;padding-top:5px !important;padding-bottom:5px !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\u00f3dulo<\/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":24459,"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 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