{"id":7913,"date":"2025-12-05T19:02:43","date_gmt":"2025-12-05T19:02:43","guid":{"rendered":"https:\/\/strategycb.com\/?p=7913"},"modified":"2025-12-05T19:02:46","modified_gmt":"2025-12-05T19:02:46","slug":"uso-indebido-de-cfdi-los-errores-mas-comunes-que-pueden-derivar-en-creditos-fiscales","status":"publish","type":"post","link":"https:\/\/strategycb.com\/en\/uso-indebido-de-cfdi-los-errores-mas-comunes-que-pueden-derivar-en-creditos-fiscales\/","title":{"rendered":"Uso indebido de CFDI: los errores m\u00e1s comunes que pueden derivar en cr\u00e9ditos fiscales"},"content":{"rendered":"\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-1d6a6bf\" data-block-id=\"1d6a6bf\"><style>.stk-1d6a6bf {height:100px !important;}@media screen and (max-width: 1023px){.stk-1d6a6bf {height:50px !important;}}@media screen and (max-width: 767px){.stk-1d6a6bf {height:30px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-cover has-custom-content-position is-position-top-center has-ast-global-color-3-color has-text-color has-link-color wp-elements-e20c2c875b7dc3955c62aa39ace4b4d1\" style=\"min-height:390px;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-4-background-color has-background-dim\"><\/span><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"788\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1.jpg\" class=\"wp-block-cover__image-background wp-post-image\" alt=\"\" data-object-fit=\"cover\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1.jpg 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-300x251.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-768x644.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-14x12.jpg 14w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-169fb68\" data-block-id=\"169fb68\"><style>.stk-169fb68 {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-169fb68-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8b7c3f0\" data-v=\"4\" data-block-id=\"8b7c3f0\"><style>.stk-8b7c3f0 {padding-right:53px !important;}.stk-8b7c3f0-container{max-width:95% !important;min-width:auto !important;}@media screen and (min-width: 768px){.stk-8b7c3f0 {flex:var(--stk-flex-grow, 1) 1 calc(75% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width: 768px) and (max-width: 1023px){.stk-8b7c3f0 {flex:var(--stk-flex-grow, 1) 1 calc(59.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 767px){.stk-8b7c3f0 {padding-right:0px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8b7c3f0-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8b7c3f0-inner-blocks\">\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-d3b0bb3\" data-block-id=\"d3b0bb3\"><style>.stk-d3b0bb3 {margin-bottom:35px !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 is-style-ghost stk-block stk-519a3dd\" data-block-id=\"519a3dd\"><style>.stk-519a3dd {align-items:flex-start !important;display:flex !important;}.stk-519a3dd .stk-button{padding-top:3px !important;padding-right:25px !important;padding-bottom:3px !important;padding-left:25px !important;background:#00000000 !important;}.stk-519a3dd .stk-button:hover:after{background:transparent !important;opacity:1 !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-519a3dd .stk-button:after{background:transparent !important;opacity:1 !important;}.stk-519a3dd .stk-button:before{border-style:solid !important;border-color:var(--ast-global-color-0) !important;border-top-width:1px !important;border-right-width:1px !important;border-bottom-width:1px !important;border-left-width:1px !important;}.stk-519a3dd .stk-button .stk--inner-svg svg:last-child, .stk-519a3dd .stk-button .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#00000091 !important;}.stk-519a3dd .stk-button__inner-text{font-size:19px !important;color:var(--ast-global-color-0) !important;font-weight:600 !important;}@media screen and (max-width: 1023px){.stk-519a3dd .stk-button__inner-text{font-size:19px !important;}}<\/style><a class=\"stk-link stk-button\" href=\"\"><span class=\"has-text-color stk-button__inner-text\">Relevancia Nacional<\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f823b6b\" id=\"strong-la-importancia-y-necesidad-actuales-del-estudio-de-precios-de-transferencia-strong-br\" data-block-id=\"f823b6b\"><style>.stk-f823b6b .stk-block-heading__text{color:var(--ast-global-color-3) !important;line-height:1.2em !important;font-weight:700 !important;}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong><strong>Uso indebido de CFDI: los errores m\u00e1s comunes que pueden derivar en cr\u00e9ditos fiscales<\/strong><\/strong><\/strong><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-5b13e40\" data-block-id=\"5b13e40\"><style>.stk-5b13e40 .stk-img-wrapper{aspect-ratio:16\/9 !important;height:auto !important;}@media screen and (max-width: 1023px){.stk-5b13e40 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-5b13e40 .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-7914\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1.jpg\" width=\"940\" height=\"788\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1.jpg 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-300x251.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-768x644.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-14x12.jpg 14w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-fdcd20d\" data-block-id=\"fdcd20d\"><style>.stk-fdcd20d {height:32px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-84b3ff1\" data-block-id=\"84b3ff1\"><style>.stk-84b3ff1 {margin-bottom:11px !important;}.stk-84b3ff1 .stk-block-text__text{color:var(--ast-global-color-3) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">05 de Diciembre de 2025<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-b1ead84\" id=\"ana-gabriela-vazquez\" data-block-id=\"b1ead84\"><style>.stk-b1ead84 {margin-bottom:27px !important;}.stk-b1ead84 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:600 !important;}<\/style><h4 class=\"stk-block-heading__text has-text-color\">Ana Gabriela V\u00e1zquez<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-858cb98\" data-block-id=\"858cb98\"><style>.stk-858cb98 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-858cb98 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-858cb98 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">En los \u00faltimos a\u00f1os, el SAT ha fortalecido significativamente sus procesos de fiscalizaci\u00f3n electr\u00f3nica. Hoy, m\u00e1s del 90% de las auditor\u00edas inician con cruces autom\u00e1ticos de informaci\u00f3n provenientes de los CFDI, estados de cuenta bancarios y declaraciones mensuales. En este contexto, cualquier error en la emisi\u00f3n, cancelaci\u00f3n o registro contable de los CFDI puede ser suficiente para que el SAT rechace deducciones, determine ingresos omitidos o incluso considere una operaci\u00f3n como inexistente.<br><br>Con el cierre del ejercicio fiscal 2025 a la vuelta de la esquina, consideramos oportuno presentar los errores m\u00e1s frecuentes que observamos en la pr\u00e1ctica y que representan riesgos reales para los contribuyentes:<br><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3662c19\" id=\"1-facturas-emitidas-con-informacion-incorrecta-o-incompleta\" data-block-id=\"3662c19\"><style>.stk-3662c19 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-3662c19 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-3662c19 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">1. Facturas emitidas con informaci\u00f3n incorrecta o incompleta<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-476dfba\" data-block-id=\"476dfba\"><style>.stk-476dfba {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-476dfba .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-476dfba {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Un CFDI con datos err\u00f3neos (RFC, descripci\u00f3n de servicios, uso de CFDI, r\u00e9gimen fiscal, m\u00e9todo\/forma de pago) puede derivar en la no deducibilidad para el receptor de \u00e9ste. Aunque muchos consideran estos detalles \u201cde forma\u201d, el SAT hoy los utiliza para determinar la naturaleza de la operaci\u00f3n.<br><br><strong>Recomendaci\u00f3n:<\/strong><br>Implementar revisiones mensuales autom\u00e1ticas para identificar CFDI con errores y corregirlos antes de presentar las declaraciones. Adicionalmente, efectuar una revisi\u00f3n anual a la facturaci\u00f3n del ejercicio fiscal pr\u00f3ximo a concluir, a fin de detectar oportunamente cambios que se deban efectuar en los requisitos de los CFDIs.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-de7dfb9\" id=\"2-cancelacion-extemporanea-o-sin-aceptacion-del-receptor\" data-block-id=\"de7dfb9\"><style>.stk-de7dfb9 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-de7dfb9 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-de7dfb9 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">2. Cancelaci\u00f3n extempor\u00e1nea o sin aceptaci\u00f3n del receptor<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f555d88\" data-block-id=\"f555d88\"><style>.stk-f555d88 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-f555d88 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-f555d88 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">A partir de la versi\u00f3n 4.0, las reglas de cancelaci\u00f3n se endurecieron. Cuando una factura se cancela fuera del plazo permitido o cuando requiere aceptaci\u00f3n del receptor y no la obtiene, el SAT puede considerar que el ingreso sigue siendo acumulable, aun cuando la operaci\u00f3n no existi\u00f3. Es importante mencionar que la fecha l\u00edmite para cancelar CFDIs emitidos con fecha de 2025, es el pr\u00f3ximo 31 de  marzo de 2026. <br><br><strong>Riesgos principales:<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-033197d\" data-block-id=\"033197d\"><style>.stk-033197d {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:35px !important;}.stk-033197d .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-033197d\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/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-ca0ade0\" data-block-id=\"ca0ade0\"><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-033197d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Determinaci\u00f3n de ingresos presuntos.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-22cbc29\" data-block-id=\"22cbc29\"><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-033197d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Multas por cancelaci\u00f3n fuera de plazo.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-c43d532\" data-block-id=\"c43d532\"><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-033197d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Imposibilidad de deducir la operaci\u00f3n para el receptor.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c61a570\" id=\"3-complementos-de-pago-no-emitidos-correctamente\" data-block-id=\"c61a570\"><style>.stk-c61a570 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-c61a570 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-c61a570 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">3. Complementos de pago no emitidos correctamente<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9b07c99\" data-block-id=\"9b07c99\"><style>.stk-9b07c99 {max-width:95% !important;min-width:auto !important;margin-bottom:16px !important;}.stk-9b07c99 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-9b07c99 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">En operaciones a cr\u00e9dito, el CFDI de ingreso no es suficiente para comprobar el cobro.\nSi el complemento de pago no se emite, se emite con errores o no coincide con el banco, el SAT puede cuestionar:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-1013383\" data-block-id=\"1013383\"><style>.stk-1013383 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-1013383 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-1013383\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/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-cf93ecb\" data-block-id=\"cf93ecb\"><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-1013383\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El momento de acumulaci\u00f3n del ingreso.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-077762d\" data-block-id=\"077762d\"><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-1013383\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El derecho al acreditamiento del IVA.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-84133f9\" data-block-id=\"84133f9\"><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-1013383\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La deducibilidad para el receptor. <\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e8c8aa4\" data-block-id=\"e8c8aa4\"><style>.stk-e8c8aa4 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-e8c8aa4 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-e8c8aa4 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\"><strong>Recomendaci\u00f3n:<\/strong><br>Asegurar que el \u00e1rea de tesorer\u00eda y contabilidad trabajen con un mismo calendario de cobros, y que todos aquellos CFDIs emitidos con forma de pago \u201cdiferido o en parcialidades\u201d cuenten con un complemento de pago.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9610d8c\" id=\"4-cfdi-de-gastos-que-no-cuentan-con-materialidad-o-documentacion-soporte\" data-block-id=\"9610d8c\"><style>.stk-9610d8c {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-9610d8c .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-9610d8c {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">4. CFDI de gastos que no cuentan con materialidad o documentaci\u00f3n soporte<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-09d7003\" data-block-id=\"09d7003\"><style>.stk-09d7003 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-09d7003 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-09d7003 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Hablando especialmente de servicios recibidos, tener una factura y un contrato no es suficiente. Cada vez con mayor frecuencia, el SAT solicita evidencia adicional:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-d2ad787\" data-block-id=\"d2ad787\"><style>.stk-d2ad787 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-d2ad787 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-d2ad787\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/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-4b9183e\" data-block-id=\"4b9183e\"><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-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">\u00d3rdenes de compra<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-dbe2707\" data-block-id=\"dbe2707\"><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-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Entregables<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-341f526\" data-block-id=\"341f526\"><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-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Reportes de servicio<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-5d426e0\" data-block-id=\"5d426e0\"><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-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Evidencia de pago (SPEI, estados de cuenta)<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f000cd4\" data-block-id=\"f000cd4\"><style>.stk-f000cd4 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-f000cd4 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-f000cd4 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Sin materialidad, el SAT puede determinar que la operaci\u00f3n es inexistente y rechazar la deducci\u00f3n. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1cb5a97\" id=\"5-errores-en-el-metodo-y-forma-de-pago\" data-block-id=\"1cb5a97\"><style>.stk-1cb5a97 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-1cb5a97 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-1cb5a97 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">5. Errores en el m\u00e9todo y forma de pago<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-47510cc\" data-block-id=\"47510cc\"><style>.stk-47510cc {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-47510cc .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-47510cc {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Un error tan simple como marcar \u201cPago en una sola exhibici\u00f3n\u201d cuando la operaci\u00f3n fue a cr\u00e9dito, o seleccionar una forma de pago incorrecta, puede generar:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-2add863\" data-block-id=\"2add863\"><style>.stk-2add863 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:35px !important;}.stk-2add863 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-2add863\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/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-383549a\" data-block-id=\"383549a\"><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-2add863\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Diferencias entre CFDI y declaraciones de IVA<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-32a681d\" data-block-id=\"32a681d\"><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-2add863\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Riesgo en devoluciones de saldos a favor de IVA<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-c5c7652\" data-block-id=\"c5c7652\"><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-2add863\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Rechazo del acreditamiento de IVA<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-6df3dbf\" id=\"6-facturas-duplicadas-o-timbradas-por-error\" data-block-id=\"6df3dbf\"><style>.stk-6df3dbf {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-6df3dbf .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-6df3dbf {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">6. Facturas duplicadas o timbradas por error<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-15c48ac\" data-block-id=\"15c48ac\"><style>.stk-15c48ac {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-15c48ac .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-15c48ac {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Los sistemas contables y ERPs suelen generar duplicados sin que los usuarios lo noten. El SAT no distingue si fue \u201cerror del sistema\u201d: si existe un CFDI timbrado, la autoridad lo considera ingreso y exige su acumulaci\u00f3n.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-708d341\" id=\"7-no-identificar-cfdi-sujetos-a-retenciones\" data-block-id=\"708d341\"><style>.stk-708d341 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-708d341 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-708d341 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">7. No identificar CFDI sujetos a retenciones<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8702e21\" data-block-id=\"8702e21\"><style>.stk-8702e21 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-8702e21 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-8702e21 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Muchos contribuyentes no aplican las retenciones que corresponden en servicios independientes, plataformas tecnol\u00f3gicas o arrendamiento. El SAT detecta f\u00e1cilmente estas omisiones a trav\u00e9s de sus cruces autom\u00e1ticos con los CFDI emitidos.<\/p><\/div>\n\n\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-6db3571\" id=\"conclusion\" data-block-id=\"6db3571\"><style>.stk-6db3571 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-6db3571 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-6db3571 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">Conclusi\u00f3n<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bc4d105\" data-block-id=\"bc4d105\"><style>.stk-bc4d105 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-bc4d105 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-bc4d105 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Si bien los CFDIs representan la \u201cforma\u201d de las operaciones, para el fisco mexicano es com\u00fan que la forma pese m\u00e1s que el fondo de la misma. Por lo tanto, la correcta emisi\u00f3n y administraci\u00f3n de los CFDI se ha vuelto en una pieza central de la defensa fiscal del contribuyente. Cualquier error puede derivar en:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-bc06244\" data-block-id=\"bc06244\"><style>.stk-bc06244 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:35px !important;}.stk-bc06244 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-bc06244\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/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-c096c90\" data-block-id=\"c096c90\"><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-bc06244\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Deducciones rechazadas<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-3f383f8\" data-block-id=\"3f383f8\"><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-bc06244\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">IVA no acreditable<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0dbe95a\" data-block-id=\"0dbe95a\"><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-bc06244\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Determinaci\u00f3n de ingresos omitidos<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-6b66727\" data-block-id=\"6b66727\"><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-bc06244\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Cartas invitaci\u00f3n y auditor\u00edas<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4ca6714\" data-block-id=\"4ca6714\"><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-bc06244\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Cr\u00e9ditos fiscales elevados<\/span><\/div><\/li>\n<\/ul><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-abb75e7\" data-v=\"4\" data-block-id=\"abb75e7\"><style>.stk-abb75e7 {border-style:solid !important;border-color:var(--ast-global-color-1) !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:2px !important;}@media screen and (min-width: 768px){.stk-abb75e7 {flex:var(--stk-flex-grow, 1) 1 calc(27.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width: 768px) and (max-width: 1023px){.stk-abb75e7 {flex:var(--stk-flex-grow, 1) 1 calc(40.3% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 1023px){.stk-abb75e7 {padding-left:20px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-abb75e7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-abb75e7-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c26ad9c\" data-block-id=\"c26ad9c\"><style>.stk-c26ad9c {margin-bottom:31px !important;margin-left:30px !important;}.stk-c26ad9c .stk-block-text__text{font-size:26px !important;color:var(--ast-global-color-3) !important;}@media screen and (max-width: 1023px){.stk-c26ad9c {margin-bottom:17px !important;}.stk-c26ad9c .stk-block-text__text{font-size:26px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left-mobile\"><strong>Otras Noticias<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-posts alignwide stk-block-posts has-text-align-left stk-block stk-01ae3fd is-style-list\" data-v=\"2\" data-block-id=\"01ae3fd\"><style>.stk-01ae3fd {--stk-columns:1 !important;}.stk-01ae3fd .stk-img-wrapper img,  .stk-01ae3fd-container .stk-block-posts__image-link{object-position:45% 60% !important;}.stk-01ae3fd .stk-block-posts__title a{color:var(--ast-global-color-3) !important;font-weight:bold !important;}.stk-01ae3fd .stk-block-posts__excerpt p{font-size:15px !important;color:var(--ast-global-color-3) !important;}.stk-01ae3fd .stk-block-posts__meta{color:var(--ast-global-color-3) !important;}.stk-01ae3fd .stk-block-posts__readmore{color:var(--ast-global-color-0) !important;font-weight:bold !important;}@media screen and (max-width: 1023px){.stk-01ae3fd .stk-block-posts__excerpt p{font-size:15px !important;}}<\/style><div class=\"stk-inner-blocks stk-content-align stk-01ae3fd-column alignwide\"><div class=\"stk-block-posts__items\"><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/conciliacion-contable-fiscal-los-puntos-donde-las-empresas-suelen-fallar-y-como-evitarlos\/'>Conciliaci\u00f3n contable-fiscal: los puntos donde las empresas suelen fallar (y c\u00f3mo evitarlos)<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-30T13:30:00+00:00\">December 30, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\"><p>La conciliaci\u00f3n contable-fiscal es una de las herramientas m\u00e1s importantes para asegurar que los n\u00fameros fiscales de la empresa sean consistentes con los que la autoridad espera ver en la declaraci\u00f3n anual.<\/p>\n<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/conciliacion-contable-fiscal-los-puntos-donde-las-empresas-suelen-fallar-y-como-evitarlos\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/ptu-y-ajustes-anuales-como-preparar-a-la-empresa-para-2026-sin-sorpresas\/'>PTU y ajustes anuales: c\u00f3mo preparar a la empresa para 2026 sin sorpresas<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-23T13:10:00+00:00\">December 23, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\">La Participaci\u00f3n de los Trabajadores en las Utilidades (PTU) volvi\u00f3 a tomar relevancia desde la reforma laboral de 2021, especialmente por la introducci\u00f3n del l\u00edmite de tres meses de salario o el promedio de los&#8230;<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/ptu-y-ajustes-anuales-como-preparar-a-la-empresa-para-2026-sin-sorpresas\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/materialidad-2025-como-documentar-operaciones-sin-morir-en-el-intento\/'>Materialidad 2025: c\u00f3mo documentar operaciones sin morir en el intento<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-18T18:47:34+00:00\">December 18, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\"><p>En los \u00faltimos a\u00f1os, la \u201cmaterialidad\u201d dej\u00f3 de ser un concepto abstracto para convertirse en uno de los elementos m\u00e1s revisados por la autoridad fiscal.<\/p>\n<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/materialidad-2025-como-documentar-operaciones-sin-morir-en-el-intento\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/uso-indebido-de-cfdi-los-errores-mas-comunes-que-pueden-derivar-en-creditos-fiscales\/'>Uso indebido de CFDI: los errores m\u00e1s comunes que pueden derivar en cr\u00e9ditos fiscales<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-05T19:02:43+00:00\">December 5, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\">En los \u00faltimos a\u00f1os, el SAT ha fortalecido significativamente sus procesos de fiscalizaci\u00f3n electr\u00f3nica. Hoy, m\u00e1s del 90% de las auditor\u00edas inician con cruces autom\u00e1ticos de informaci\u00f3n provenientes de los CFDI, estados de cuenta bancarios&#8230;<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/uso-indebido-de-cfdi-los-errores-mas-comunes-que-pueden-derivar-en-creditos-fiscales\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><\/div><div class=\"stk-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-c1704f2\" data-block-id=\"c1704f2\"><style>.stk-c1704f2 {margin-top:50px !important;margin-right:40px !important;margin-bottom:50px !important;margin-left:40px !important;}@media screen and (max-width: 1023px){.stk-c1704f2 {margin-right:25px !important;margin-left:25px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-c1704f2-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b9f6f24\" data-v=\"4\" data-block-id=\"b9f6f24\"><style>.stk-b9f6f24 {align-self:center !important;border-style:solid !important;border-color:var(--ast-global-color-3) !important;border-top-width:0px !important;border-right-width:1.5px !important;border-bottom-width:0px !important;border-left-width:0px !important;}@media screen and (min-width: 768px){.stk-b9f6f24 {flex:var(--stk-flex-grow, 1) 1 calc(29.099999999999994% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 767px){.stk-b9f6f24 {border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b9f6f24-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-b9f6f24-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c28cb40\" id=\"unete-a-nuestra-comunidad-de-expertos-y-recibe-actualizaciones-constantes\" data-block-id=\"c28cb40\"><style>.stk-c28cb40 {max-width:384px !important;min-width:auto !important;}.stk-c28cb40 .stk-block-heading__text{color:var(--ast-global-color-0) !important;font-weight:400 !important;}@media screen and (max-width: 1023px){.stk-c28cb40 .stk-block-heading__text{font-size:24px !important;line-height:1.2em !important;}}@media screen and (max-width: 767px){.stk-c28cb40 .stk-block-heading__text{font-size:22px !important;}}<\/style><h3 class=\"stk-block-heading__text has-text-color has-text-align-left\">\u00danete a nuestra comunidad de expertos y recibe actualizaciones constantes.<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9dae93d\" data-v=\"4\" data-block-id=\"9dae93d\"><style>.stk-9dae93d {align-self:center !important;margin-left:100px !important;}.stk-9dae93d-inner-blocks{align-items:center !important;}@media screen and (min-width: 768px){.stk-9dae93d {flex:var(--stk-flex-grow, 1) 1 calc(70.9% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 1023px){.stk-9dae93d {margin-left:0px !important;}}@media screen and (max-width: 767px){.stk-9dae93d-inner-blocks{align-items:center !important;}.stk-9dae93d {margin-left:0px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9dae93d-container stk--no-background stk--no-padding\"><div class=\"has-text-align-left has-text-align-left-mobile stk--column-flex stk-block-content stk-inner-blocks stk-9dae93d-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1cd7148\" id=\"mantente-al-dia-con-las-ultimas-actualizaciones-fiscales-ingresa-tu-email-y-suscribete-a-nuestro-newsletter-para-visualizar-las-ultimas-noticias-y-acceder-a-las-opiniones-y-recomendaciones-de-nuestros-expertos\" data-block-id=\"1cd7148\"><style>.stk-1cd7148 {align-items:center !important;max-width:90% !important;min-width:auto !important;margin-right:auto !important;margin-left:0px !important;display:flex !important;}.stk-1cd7148 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:100 !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\">Mantente al d\u00eda con las \u00faltimas actualizaciones fiscales. 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Hoy, m\u00e1s del 90% de las auditor\u00edas inician con cruces autom\u00e1ticos de informaci\u00f3n provenientes de los CFDI, estados de cuenta bancarios y declaraciones mensuales.<\/p>","protected":false},"author":2,"featured_media":7914,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","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":"disabled","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":"default","ast-page-background-enabled":"default","ast-page-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":"","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-4)","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-4)","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-4)","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":""},"categories":[27],"tags":[],"class_list":["post-7913","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-relevancia-nacional"],"_links":{"self":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts\/7913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/comments?post=7913"}],"version-history":[{"count":1,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts\/7913\/revisions"}],"predecessor-version":[{"id":7915,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts\/7913\/revisions\/7915"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/media\/7914"}],"wp:attachment":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/media?parent=7913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/categories?post=7913"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/tags?post=7913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}