{"id":8782,"date":"2025-09-08T14:37:44","date_gmt":"2025-09-08T20:37:44","guid":{"rendered":"https:\/\/fralla.mx\/?p=8782"},"modified":"2025-09-08T14:37:56","modified_gmt":"2025-09-08T20:37:56","slug":"comunicado-no-16-septiembre-2025","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/comunicado-no-16-septiembre-2025\/","title":{"rendered":"Comunicado No 16 – Septiembre 2025"},"content":{"rendered":"\t\t
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Comunicado No 16 – Septiembre 2025<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\u00bfBENEFICIARIO CONTROLADOR?\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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En julio del presente a\u00f1o fue publicada la Reforma a la Ley Federal para la Prevenci\u00f3n e Identificaci\u00f3n de Operaciones con Recursos de Procedencia Il\u00edcita (\u201cLFPIORPI\u201d o coloquialmente conocida como \u201cLey Antilavado\u201d). Como parte de dicha Reforma se precis\u00f3 que cuando los sujetos obligados (quienes realizan actividades vulnerables) celebren operaciones con clientes que sean personas morales, fideicomisos u otras figuras jur\u00eddicas deber\u00e1n recabar documentos u otros medios de identificaci\u00f3n que permitan identificar a su beneficiario controlador conforme a las reglas de car\u00e1cter general.

Derivado de dicha Reforma ha habido confusi\u00f3n respecto al cumplimiento de dicha obligaci\u00f3n y la obligaci\u00f3n establecida en el C\u00f3digo Fiscal de la Federaci\u00f3n (\u201cCFF\u201d) en materia de beneficiarios controladores. Es importante precisar que la obligaci\u00f3n de identificar al beneficiario controlador en t\u00e9rminos de la Ley Antilavado es aplicable a aquellas personas que realizan actividades vulnerables (sujetos obligados) en t\u00e9rminos de dicha Ley exclusivamente y, como se mencion\u00f3, la obligaci\u00f3n es respecto de identificar al beneficio controlador de sus clientes, cuando estos sean personas morales, fideicomisos u otras figuras jur\u00eddicas.

No obstante, es importante tener en consideraci\u00f3n que, como parte de las modificaciones al CFF para el ejercicio 2022, se estableci\u00f3 la obligaci\u00f3n para las personas morales, las fiduciarias, los fideicomitentes o fideicomisarios, en el caso de fideicomisos, as\u00ed como las partes contratantes o integrantes, en el caso de cualquier otra figura jur\u00eddica, de obtener y conservar, como parte de su contabilidad<\/span>, y a proporcionar al Servicio de Administraci\u00f3n Tributaria (SAT), cuando dicha autoridad as\u00ed lo requiera, la informaci\u00f3n fidedigna, completa y actualizada de sus beneficiarios controladores<\/span> (personas f\u00edsicas o grupo de personas f\u00edsicas que, entre otros, obtienen el beneficio derivado de la participaci\u00f3n en la persona moral, fideicomiso o figura jur\u00eddica o bien que ejercen el control de dichas entidades). Esto es, la obligaci\u00f3n establecida en el CFF resulta aplicable a todos los contribuyentes que sean personas morales, entre otros, sin importar la actividad econ\u00f3mica que realicen<\/span>.

Adicionalmente, se ha detectado que en fechas recientes las autoridades fiscales han comenzado a realizar revisiones respecto de la referida obligaci\u00f3n establecida en el CFF<\/span> y, en caso de que la autoridad fiscal estime que no se ha dado cumplimiento correctamente a la obligaci\u00f3n, se han impuesto las multas correspondientes que pueden resultar significativas.

Con el fin de dar contestaci\u00f3n de forma oportuna y correcta a los requerimientos que las autoridades fiscales pudieran realizar respecto de la obligaci\u00f3n de identificar a los beneficios controladores en t\u00e9rminos del CFF y as\u00ed evitar la imposici\u00f3n de sanciones, en FRALLA<\/strong> podemos apoyar a nuestros clientes en este proceso que incluye la elaboraci\u00f3n del manual para la identificaci\u00f3n, la revisi\u00f3n y compilaci\u00f3n de documentaci\u00f3n para integrar los expedientes en t\u00e9rminos de las disposiciones fiscales, entre otras actividades relacionadas con la obligaci\u00f3n.
\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/p>\n

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Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

\u00bfBENEFICIARIO CONTROLADOR?<\/p>\n","protected":false},"author":2,"featured_media":8781,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[22],"tags":[],"class_list":["post-8782","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nComunicado No 16 - Septiembre 2025 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/comunicado-no-16-septiembre-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comunicado No 16 - Septiembre 2025 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"\u00bfBENEFICIARIO CONTROLADOR?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/comunicado-no-16-septiembre-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-08T20:37:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-08T20:37:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2025\/09\/Captura-de-pantalla-2025-09-08-135718.png\" \/>\n\t<meta property=\"og:image:width\" content=\"448\" \/>\n\t<meta property=\"og:image:height\" content=\"287\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Paulina Cerrillo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Paulina Cerrillo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/\"},\"author\":{\"name\":\"Paulina Cerrillo\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5b8d8535d1036ed186528f07d1c849a0\"},\"headline\":\"Comunicado No 16 – Septiembre 2025\",\"datePublished\":\"2025-09-08T20:37:44+00:00\",\"dateModified\":\"2025-09-08T20:37:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/\"},\"wordCount\":506,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/Captura-de-pantalla-2025-09-08-135718.png\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/comunicado-no-16-septiembre-2025\\\/\",\"name\":\"Comunicado No 16 - 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