{"id":24443,"date":"2026-11-02T09:05:00","date_gmt":"2026-11-02T16:05:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=24443"},"modified":"2026-10-30T17:35:50","modified_gmt":"2026-10-31T00:35:50","slug":"identificacion-del-beneficiario-controlador-en-pld","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/11\/02\/identificacion-del-beneficiario-controlador-en-pld\/","title":{"rendered":"Identificaci\u00f3n del beneficiario controlador en PLD"},"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-24484 size-large\" alt=\"\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T123514.018-1024x470.jpg\" data-object-fit=\"cover\" 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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 href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/siroc\">SIROC<\/a><\/li>\n\t<li id=\"menu-item-8779\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-8779\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/www.lecosy.com.mx\/soluciones\">Pr\u00f3ximas Soluciones<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-265\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-265\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/blog.lecosy.com.mx\">Blog<\/a><\/li>\n<li id=\"menu-item-266\" class=\"btn-contacto menu-item menu-item-type-custom menu-item-object-custom menu-item-266\"><a href=\"javascript:void(0);\" data-href=\"https:\/\/lecosy.com.mx\/contacto\">Contacto<\/a><\/li>\n<li id=\"menu-item-267\" class=\"btn-ingresar menu-item menu-item-type-custom menu-item-object-custom menu-item-267\"><a href=\"javascript:void(0);\" 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\">Identificaci\u00f3n del beneficiario controlador en PLD<\/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\/fernanda-sesma\/\" target=\"_self\">Fernanda Sesma<\/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=\"2026-11-02T09:05:00-07:00\">2 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\/fernanda-sesma\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Fernanda Sesma' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Imagen-destacada-para-blog-canal-de-denuncias-03.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2023\/07\/Imagen-destacada-para-blog-canal-de-denuncias-03.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-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;margin-bottom:10px !important;}.stk-4f1a41b .stk-block-heading__text{text-shadow:none !important;font-size:27px !important;color:rgb(22,44,68) !important;}@media screen and (max-width: 1023px){.stk-4f1a41b .stk-block-heading__text{font-size:27px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Ya no basta con saber qui\u00e9n es; ahora hay que demostrarlo.<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h4><\/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\">El 7 de agosto de 2026 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Acuerdo 115\/2026, que modifica las Reglas de Car\u00e1cter General de la LFPIORPI. Para quienes realizan actividades vulnerables, uno de los cambios m\u00e1s relevantes es el nuevo Cap\u00edtulo III Quinquies (art\u00edculos 23 Quinquies y 23 Quinquies 3), dedicado a la identificaci\u00f3n del beneficiario controlador.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0d44509\" data-block-id=\"0d44509\"><p class=\"stk-block-text__text has-text-align-justify\">El r\u00e9gimen anterior ya defin\u00eda qui\u00e9n deb\u00eda considerarse beneficiario controlador y ya contemplaba recabar informaci\u00f3n sobre \u00e9l al integrar el expediente del cliente. Lo que no desarrollaba de forma expresa era el procedimiento para identificarlo en personas morales y fideicomisos. Tampoco exig\u00eda documentar ese procedimiento en los t\u00e9rminos que ahora se incorporan.<\/p><\/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-24481\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122645.022.jpg\" width=\"907\" height=\"1370\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122645.022.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122645.022-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122645.022-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122645.022-768x1160.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-icon-list stk-block-icon-list stk-block stk-2445d47 stk-block-background stk--has-background-overlay\" data-block-id=\"2445d47\"><style>.stk-2445d47 .stk-block-icon-list-item__content{gap:15px !important;}.stk-2445d47 ul, .stk-2445d47 ol{padding-left:7px !important;}.stk-2445d47 {--stk-icon-list-marker-color:#fffffe !important;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;}.stk-2445d47:before{background-image:linear-gradient(135deg,rgb(71,120,165) 0%,rgb(22,44,68) 100%) !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-2445d47\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-a52efd8\" data-block-id=\"a52efd8\"><style>.stk-a52efd8 .stk-block-icon-list-item__text{color:#fffffe !important;}<\/style><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-2445d47\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\">Para personas morales, las Reglas establecen un orden de prelaci\u00f3n.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ebd78df\" data-block-id=\"ebd78df\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-2445d47\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\"><span style=\"color: #fffffe;\" class=\"stk-highlight\">Para fideicomisos, el criterio es el control efectivo sobre el fideicomiso.<\/span><\/span><\/div><\/li>\n<\/ul><\/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\">Cuando intervienen personas morales u otras estructuras, hay que ascender en la cadena de titularidad y control hasta llegar a una persona f\u00edsica; en este caso, adem\u00e1s, la identificaci\u00f3n debe realizarse antes del acto u operaci\u00f3n o, a m\u00e1s tardar, al establecer la relaci\u00f3n de negocios.<\/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-525986a\" data-block-id=\"525986a\"><p class=\"stk-block-text__text has-text-align-justify\"><strong>En ambos supuestos, las Reglas exigen documentar el procedimiento seguido y conservar actualizada la informaci\u00f3n que lo sustenta.<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6117228\" data-block-id=\"6117228\"><p class=\"stk-block-text__text has-text-align-justify\">Estas obligaciones ser\u00e1n exigibles respecto de actos u operaciones realizados <strong>a partir del 1 de marzo de 2027<\/strong>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7ebe43f\" data-block-id=\"7ebe43f\"><p class=\"stk-block-text__text has-text-align-justify\"><em><strong>El riesgo pr\u00e1ctico es claro: <\/strong><\/em>muchas empresas resuelven este requisito con una declaraci\u00f3n del cliente o un organigrama en el expediente; esos documentos pueden ser \u00fatiles, pero por s\u00ed solos no necesariamente demuestran que se realiz\u00f3 el an\u00e1lisis que exige la norma.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1edae8e\" data-block-id=\"1edae8e\"><style>.stk-1edae8e {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Este art\u00edculo explica el cambio, los criterios aplicables y las preguntas que toda empresa deber\u00eda plantearse para verificar si su procedimiento resiste una revisi\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-b71c618 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=\"b71c618\"><style>.stk-b71c618 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-b71c618 {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-e45bdb2\" data-block-id=\"e45bdb2\"><style>.stk-e45bdb2 {margin-top:-15px !important;margin-bottom:6px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-e45bdb2-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-24eb9ed\" data-v=\"4\" data-block-id=\"24eb9ed\"><style>@media screen and (min-width: 768px){.stk-24eb9ed {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-24eb9ed-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-24eb9ed-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-affba25\" data-block-id=\"affba25\"><style>.stk-affba25 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Imagine que la autoridad revisa un expediente y pregunta por qu\u00e9 determin\u00f3 que cierta persona es el beneficiario controlador de su cliente. <strong><em>La respuesta habitual podr\u00eda ser:<\/em> \u201cEl cliente as\u00ed lo declar\u00f3\u201d<\/strong>. No obstante, a ra\u00edz de la reforma a las RCG, esto ya no es suficiente.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2866860\" data-block-id=\"2866860\"><style>.stk-2866860 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Muchas empresas tratan esta obligaci\u00f3n como un tr\u00e1mite, piden un formato firmado, anexan un organigrama y dan el expediente por concluido. Pero solicitar informaci\u00f3n no equivale a identificar; la reforma a las RCG de la<strong> LFPIORPI <\/strong>establece criterios y un orden de prelaci\u00f3n para personas morales y fideicomisos, y exige documentar el procedimiento seguido. La pregunta ya no es solo qui\u00e9n, sino <em>\u00bfc\u00f3mo fue identificado?<\/em><\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0e6efc8\" data-v=\"4\" data-block-id=\"0e6efc8\"><style>@media screen and (min-width: 768px){.stk-0e6efc8 {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-0e6efc8-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0e6efc8-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3ba77f6\" data-block-id=\"3ba77f6\"><style>.stk-3ba77f6 {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-3ba77f6 .stk-img-wrapper{aspect-ratio:1\/1 !important;height:auto !important;}@media screen and (max-width: 1023px){.stk-3ba77f6 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-3ba77f6 .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-24473\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-5.png\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-5.png 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-5-300x194.png 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-5-1024x661.png 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-5-768x496.png 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-5-1536x992.png 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-561b5ef 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=\"561b5ef\"><style>.stk-561b5ef hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-561b5ef {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-f66042d\" data-block-id=\"f66042d\"><style>.stk-f66042d {margin-bottom:24px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Antes de la reforma, la regulaci\u00f3n defin\u00eda qui\u00e9n deb\u00eda considerarse Beneficiario Controlador y contemplaba recabar sus datos en el expediente. Sin embargo, no desarrollaba un procedimiento expreso para identificarlo en personas morales y fideicomisos, ni exig\u00eda documentarlo en estos t\u00e9rminos. El nuevo Cap\u00edtulo III Quinquies, exigible para actos u operaciones realizados a partir del 1 de marzo de 2027, convierte la identificaci\u00f3n en un proceso verificable.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-28c3017\" 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=\"28c3017\"><style>.stk-28c3017 .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-28c3017 {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-28c3017 .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><strong><strong>Personas morales: un orden que no es opcional<\/strong><\/strong><\/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\"><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:0px !important;margin-left:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El art\u00edculo 23 Quinquies fija tres criterios que se aplican en secuencia, no como alternativas:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-c5b1387\" data-block-id=\"c5b1387\"><style>.stk-c5b1387 .stk-img-wrapper{width:61% !important;height:479px !important;}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch stk--has-lightbox\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-24454\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-scaled.png\" width=\"2560\" height=\"2120\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-scaled.png 2560w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-300x248.png 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-1024x848.png 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-768x636.png 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-1536x1272.png 1536w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/415804542_25b994f6-7ff6-4137-9ffb-0dccfc781ff5-1-2-2048x1696.png 2048w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/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-15d02dc\" data-block-id=\"15d02dc\"><style>.stk-15d02dc {margin-bottom:24px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La composici\u00f3n accionaria es solo el punto de partida, no el final. Piense en una sociedad cuyo accionista mayoritario es otra sociedad, controlada a su vez por un veh\u00edculo de inversi\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6e82f6b\" data-block-id=\"6e82f6b\"><style>.stk-6e82f6b {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Revisar solo el primer nivel llevar\u00eda a identificar a una persona moral, no a la persona f\u00edsica que la norma busca. Por eso, hay que recorrer la cadena completa de titularidad.<\/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-heading stk-block-heading stk-block-heading--v2 stk-block stk-275f490\" 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=\"275f490\"><style>.stk-275f490 .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-275f490 {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-275f490 .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>Fideicomisos: control efectivo, no participaci\u00f3n formal<\/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-0489f03\" data-block-id=\"0489f03\"><style>.stk-0489f03 {margin-bottom:10px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-0489f03-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b514c4d\" data-v=\"4\" data-block-id=\"b514c4d\"><style>@media screen and (min-width: 768px){.stk-b514c4d {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-b514c4d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-b514c4d-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-7f45963\" data-block-id=\"7f45963\"><style>.stk-7f45963 {margin-top:20px !important;}.stk-7f45963 .stk-img-wrapper{aspect-ratio:2\/3 !important;width:100% !important;height:auto !important;}.stk-7f45963 .stk-img-wrapper img{border-radius:22px !important;}@media screen and (max-width: 1023px){.stk-7f45963 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-7f45963 .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-24475\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T121551.007.jpg\" width=\"907\" height=\"1370\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T121551.007.jpg 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T121551.007-199x300.jpg 199w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T121551.007-678x1024.jpg 678w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T121551.007-768x1160.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-be51466\" data-v=\"4\" data-block-id=\"be51466\"><style>@media screen and (min-width: 768px){.stk-be51466 {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-be51466-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-be51466-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0472a3d\" data-block-id=\"0472a3d\"><style>.stk-0472a3d {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En los fideicomisos, el criterio es el control efectivo sobre el fideicomiso, como disponer de los bienes, autorizar distribuciones o nombrar a quienes deciden. Fideicomitentes, fiduciarios, fideicomisarios, protectores o integrantes del comit\u00e9 t\u00e9cnico pueden tener esa calidad seg\u00fan sus facultades reales. Ninguno la adquiere autom\u00e1ticamente por su sola intervenci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ff29860\" data-block-id=\"ff29860\"><style>.stk-ff29860 {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Si quien controla es una persona moral, debe ascenderse en la cadena de titularidad y control hasta llegar a una persona f\u00edsica.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-fe5b667 stk-block-background stk--has-background-overlay\" data-block-id=\"fe5b667\"><style>.stk-fe5b667 .stk-block-icon-list-item__content{gap:15px !important;}.stk-fe5b667 ul, .stk-fe5b667 ol{padding-left:7px !important;}.stk-fe5b667 {--stk-icon-list-marker-color:#fffffe !important;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;}.stk-fe5b667:before{background-image:linear-gradient(135deg,rgb(71,120,165) 0%,rgb(22,44,68) 100%) !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-fe5b667\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M504 256c0 136.967-111.033 248-248 248S8 392.967 8 256 119.033 8 256 8s248 111.033 248 248zM227.314 387.314l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.249-16.379-6.249-22.628 0L216 308.118l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.249 16.379 6.249 22.628.001z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-a91d0dc\" data-block-id=\"a91d0dc\"><style>.stk-a91d0dc .stk-block-icon-list-item__text{color:#fffffe !important;}<\/style><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-fe5b667\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text has-text-color\"><strong>Por ejemplo:<\/strong> Un comit\u00e9 t\u00e9cnico que aprueba cada disposici\u00f3n de bienes puede concentrar m\u00e1s control que el propio fideicomitente.<\/span><\/div><\/li>\n<\/ul><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-0652680 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=\"0652680\"><style>.stk-0652680 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-0652680 {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-8ca287b\" 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=\"8ca287b\"><style>.stk-8ca287b .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-8ca287b {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-8ca287b .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>Documentar: la diferencia entre afirmar y demostrar<\/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-fb636c6\" data-block-id=\"fb636c6\"><style>.stk-fb636c6 {margin-top:-15px !important;margin-bottom:6px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-fb636c6-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a9a74a5\" data-v=\"4\" data-block-id=\"a9a74a5\"><style>@media screen and (min-width: 768px){.stk-a9a74a5 {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-a9a74a5-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-a9a74a5-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7f28405\" data-block-id=\"7f28405\"><style>.stk-7f28405 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Las Reglas exigen establecer los criterios de identificaci\u00f3n en el Manual de Pol\u00edticas Internas, documentar el procedimiento seguido y mantener actualizada la informaci\u00f3n que lo sustenta.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1c97a85\" data-block-id=\"1c97a85\"><style>.stk-1c97a85 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La implicaci\u00f3n operativa es que el expediente permita reconstruir qu\u00e9 informaci\u00f3n se utiliz\u00f3, qu\u00e9 criterio se aplic\u00f3 y por qu\u00e9. Sin ese rastro, la conclusi\u00f3n queda sin respaldo. Cuestionarios, actas o diagramas de estructura son herramientas de buena pr\u00e1ctica, no requisitos universales.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-43ee961\" data-block-id=\"43ee961\"><style>.stk-43ee961 {margin-bottom:15px !important;margin-left:-12px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Antes de concluir que no corresponde identificar a un Beneficiario Controlador, conviene verificar las excepciones del art\u00edculo 23 Quinquies 2, como las emisoras que coticen en bolsa o determinadas personas morales previstas en los anexos.<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0ca8670\" data-v=\"4\" data-block-id=\"0ca8670\"><style>@media screen and (min-width: 768px){.stk-0ca8670 {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-0ca8670-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-0ca8670-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-81ef1e1\" data-block-id=\"81ef1e1\"><style>.stk-81ef1e1 {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-81ef1e1 .stk-img-wrapper{aspect-ratio:1\/1 !important;height:auto !important;}@media screen and (max-width: 1023px){.stk-81ef1e1 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-81ef1e1 .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-24478\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122102.021.jpg\" width=\"1610\" height=\"1040\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122102.021.jpg 1610w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122102.021-300x194.jpg 300w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122102.021-1024x661.jpg 1024w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122102.021-768x496.jpg 768w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Banner-2026-10-22T122102.021-1536x992.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-44a5fed 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=\"44a5fed\"><style>.stk-44a5fed hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-44a5fed {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-c61a32d\" 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=\"c61a32d\"><style>.stk-c61a32d .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-c61a32d {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-c61a32d .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>Preguntas para su equipo de cumplimiento<\/strong><\/strong><\/h4><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-carousel stk-block-carousel stk--is-slide stk--arrows-justify-space-between stk--arrows-align-center stk-block stk-ca19dc9 stk-block-background\" data-slides-to-show=\"\" data-block-id=\"ca19dc9\"><style>.stk-ca19dc9 {background-color:#fffffe !important;border-top-left-radius:17px !important;border-top-right-radius:17px !important;border-bottom-right-radius:17px !important;border-bottom-left-radius:17px !important;overflow:hidden !important;box-shadow:0 5px 30px -10px #123f524d !important;}.stk-ca19dc9:before{background-color:#fffffe !important;}<\/style><div class=\"stk-block-carousel__content-wrapper\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-block-carousel__slider-wrapper stk-content-align stk-ca19dc9-column\"><div class=\"stk-block-carousel__slider\" role=\"list\" data-autoplay=\"4000\" data-label-slide-of=\"Slide %%d of %%d\" tabindex=\"0\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d91e0d4\" data-v=\"4\" data-block-id=\"d91e0d4\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d91e0d4-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-d91e0d4-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-582af0e\" data-block-id=\"582af0e\"><style>.stk-582af0e {margin-right:80px !important;margin-left:80px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">\u00bfSu procedimiento distingue entre identificar al cliente y a su Beneficiario Controlador?<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9487cad\" data-v=\"4\" data-block-id=\"9487cad\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9487cad-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9487cad-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9e1e980\" data-block-id=\"9e1e980\"><style>.stk-9e1e980 {margin-right:80px !important;margin-left:80px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">\u00bfAplica el orden de prelaci\u00f3n y analiza estructuras indirectas?<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-5d978e7\" data-v=\"4\" data-block-id=\"5d978e7\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-5d978e7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-5d978e7-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3d26e4c\" data-block-id=\"3d26e4c\"><style>.stk-3d26e4c {margin-right:80px !important;margin-left:80px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">\u00bfPuede explicar, con evidencia, c\u00f3mo lleg\u00f3 a cada conclusi\u00f3n?<\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4780b30\" data-v=\"4\" data-block-id=\"4780b30\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4780b30-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4780b30-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ac2a4f8\" data-block-id=\"ac2a4f8\"><style>.stk-ac2a4f8 {margin-right:80px !important;margin-left:80px !important;}<\/style><p class=\"stk-block-text__text has-text-align-center\">\u00bfSus formatos y su manual ya reflejan la reforma?<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><div class=\"stk-block-carousel__buttons\"><button class=\"stk-block-carousel__button stk-block-carousel__button__prev\" aria-label=\"Previous slide\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"chevron-left\" class=\"svg-inline--fa fa-chevron-left\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" width=\"32\" height=\"32\"><path d=\"M34.52 239.03L228.87 44.69c9.37-9.37 24.57-9.37 33.94 0l22.67 22.67c9.36 9.36 9.37 24.52.04 33.9L131.49 256l154.02 154.75c9.34 9.38 9.32 24.54-.04 33.9l-22.67 22.67c-9.37 9.37-24.57 9.37-33.94 0L34.52 272.97c-9.37-9.37-9.37-24.57 0-33.94z\"><\/path><\/svg><\/button><button class=\"stk-block-carousel__button stk-block-carousel__button__next\" aria-label=\"Next slide\"><svg aria-hidden=\"true\" focusable=\"false\" data-prefix=\"fas\" data-icon=\"chevron-right\" class=\"svg-inline--fa fa-chevron-right\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 320 512\" width=\"32\" height=\"32\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg><\/button><\/div><\/div><div class=\"stk-block-carousel__dots\" role=\"list\" data-label=\"Slide %%d\"><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-divider stk-block-divider stk-block stk-d451de0 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=\"d451de0\"><style>.stk-d451de0 hr.stk-block-divider__hr{background:#5c6d7d52 !important;border-radius:calc(5px \/ 2) !important;height:5px !important;width:45% !important;}.stk-d451de0 {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-1c1a033\" 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=\"1c1a033\"><style>.stk-1c1a033 .stk-block-heading__bottom-line{height:3px !important;background-color:#162c44 !important;}.stk-1c1a033 {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-1c1a033 .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>Conclusi\u00f3n<\/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-55893f5\" data-block-id=\"55893f5\"><p class=\"stk-block-text__text has-text-align-justify\">La reforma no crea la figura del Beneficiario Controlador, pero s\u00ed cambia la forma de sustentar su identificaci\u00f3n. <strong>A partir del 1 de marzo de 2027,<\/strong> un expediente con una simple declaraci\u00f3n firmada <strong>podr\u00eda no bastar<\/strong> para explicar por qu\u00e9 se lleg\u00f3 a determinada conclusi\u00f3n. <strong><em>Revisar desde ahora procedimientos, formatos y soporte documental permite corregir brechas antes de que sean exigibles.<\/em><\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-ec34c2b\" data-block-id=\"ec34c2b\"><style>.stk-ec34c2b {margin-bottom:10px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-ec34c2b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-aa5731a\" data-v=\"4\" data-block-id=\"aa5731a\"><style>@media screen and (min-width: 768px){.stk-aa5731a {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-aa5731a-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-aa5731a-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3b62084\" data-block-id=\"3b62084\"><style>.stk-3b62084 {margin-top:20px !important;}.stk-3b62084 .stk-img-wrapper{aspect-ratio:2\/3 !important;width:100% !important;height:275px !important;}.stk-3b62084 .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-24153\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-2-1.png\" width=\"907\" height=\"922\" srcset=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-2-1.png 907w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-2-1-295x300.png 295w, https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/09\/Banner-2-1-768x781.png 768w\" sizes=\"auto, (max-width: 907px) 100vw, 907px\" \/><\/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\/soluciones\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"color: #ff4f5b;\" class=\"stk-highlight\">Pr\u00f3ximamente M\u00f3dulo PLD<\/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-9031623\" data-v=\"4\" data-block-id=\"9031623\"><style>.stk-9031623 {margin-top:80px !important;}@media screen and (min-width: 768px){.stk-9031623 {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-9031623-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9031623-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-aa342ad stk-block-background\" data-block-id=\"aa342ad\"><style>.stk-aa342ad {margin-right:-12px !important;margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Ante ese reto,<strong> Lecosy<\/strong> lanzar\u00e1 muy pronto su nuevo m\u00f3dulo de PLD, que simplificar\u00e1 la gesti\u00f3n del cumplimiento antilavado, desde la identificaci\u00f3n del Beneficiario Controlador conforme a las Reglas hasta la documentaci\u00f3n de cada procedimiento. <strong>Identificar ya no bastar\u00e1; con Lecosy, demostrar el cumplimiento ser\u00e1 sencillo.<\/strong><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":24480,"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":""},"categories":[310],"tags":[336],"ppma_author":[48],"class_list":["post-24443","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pld","tag-pld"],"featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/10\/Destacada-texto-28.jpg","author_info":{"display_name":"Fernanda Sesma","author_link":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/fernanda-sesma\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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