{"id":7918,"date":"2025-12-18T18:47:34","date_gmt":"2025-12-18T18:47:34","guid":{"rendered":"https:\/\/strategycb.com\/?p=7918"},"modified":"2025-12-18T20:31:08","modified_gmt":"2025-12-18T20:31:08","slug":"materialidad-2025-como-documentar-operaciones-sin-morir-en-el-intento","status":"publish","type":"post","link":"https:\/\/strategycb.com\/en\/materialidad-2025-como-documentar-operaciones-sin-morir-en-el-intento\/","title":{"rendered":"Materialidad 2025: c\u00f3mo documentar operaciones sin morir en el intento"},"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-b44bff1f7968add36b1d3848568c82b3\" 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-1-1.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-1-1.jpg 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1-300x251.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1-768x644.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1-14x12.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><strong>Materialidad 2025: c\u00f3mo documentar operaciones sin morir en el intento<\/strong><\/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;width:100% !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-7920\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1.jpg\" width=\"940\" height=\"788\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1.jpg 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1-300x251.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1-768x644.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-1-1-14x12.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\">18 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:24px !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, la \u201cmaterialidad\u201d dej\u00f3 de ser un concepto abstracto para convertirse en uno de los elementos m\u00e1s revisados por la autoridad fiscal. <br><br>La materialidad exige evidencia objetiva de que una transacci\u00f3n:<\/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\">Se llev\u00f3 a cabo en la realidad.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-9a95651\" data-block-id=\"9a95651\"><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\">Gener\u00f3 un beneficio verificable.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ba1bf4d\" data-block-id=\"ba1bf4d\"><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\">Cuenta con elementos suficientes para que pueda considerarse deducible o acreditable.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b25283c\" data-block-id=\"b25283c\"><style>.stk-b25283c {max-width:95% !important;min-width:auto !important;margin-bottom:45px !important;}.stk-b25283c .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-b25283c {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Es un est\u00e1ndar probatorio: se enfoca en los \u201cqu\u00e9\u201d y \u201cc\u00f3mo\u201d de la operaci\u00f3n. \u00bfHubo servicio? \u00bfQu\u00e9 entreg\u00f3 el proveedor? \u00bfC\u00f3mo se verific\u00f3? \u00bfQu\u00e9 evidencia lo sustenta?<br><br>A partir de las reformas recientes y los criterios que el SAT ha sostenido en auditor\u00edas electr\u00f3nicas y visitas domiciliarias, la carga de demostrar que una operaci\u00f3n realmente ocurri\u00f3 \u2014y que tuvo un prop\u00f3sito econ\u00f3mico v\u00e1lido\u2014 recae por completo en el contribuyente. La autoridad se apoya en documentaci\u00f3n, trazabilidad y capacidad del proveedor. Si un expediente es d\u00e9bil o inconsistente, el SAT asume la inexistencia del servicio.<br><br>De cara al cierre de 2025, es indispensable que las empresas cuenten con expedientes robustos y consistentes que acrediten la efectiva prestaci\u00f3n de servicios, entrega de bienes y flujo econ\u00f3mico asociado. Esto no s\u00f3lo reduce riesgos de rechazo de deducciones, sino tambi\u00e9n contingencias de ISR, IVA e incluso temas de raz\u00f3n de negocios.<\/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-que-entiende-hoy-la-autoridad-por-materialidad\" 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. \u00bfQu\u00e9 entiende hoy la autoridad por materialidad?<\/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:24px !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\">La materialidad implica demostrar que una operaci\u00f3n es real, indispensable para la actividad del contribuyente y que cumple con su raz\u00f3n de negocios. Ya no basta con tener CFDI y contratos: la autoridad solicita evidencia operativa, documental y financiera que soporte cada etapa de la transacci\u00f3n.<br><br>En auditor\u00edas recientes, el SAT ha puesto especial atenci\u00f3n en:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-85f382d\" data-block-id=\"85f382d\"><style>.stk-85f382d {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:45px !important;}.stk-85f382d .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-85f382d\"><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-7fdf98c\" data-block-id=\"7fdf98c\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La capacidad material del proveedor (personal, activos, infraestructura).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-d366ec3\" data-block-id=\"d366ec3\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La trazabilidad del servicio o bien desde su solicitud hasta su entrega.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-5ff0df6\" data-block-id=\"5ff0df6\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La consistencia entre el CFDI, el contrato, el pago y los entregables.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-2eee330\" data-block-id=\"2eee330\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La existencia de beneficiarios finales y operaciones entre partes relacionadas.<\/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-de7dfb9\" id=\"2-documentos-clave-para-acreditar-operaciones-en-2025\" 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. Documentos clave para acreditar operaciones en 2025<\/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:24px !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\">Un expediente de materialidad bien integrado suele incluir:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-30e9929\" data-block-id=\"30e9929\"><style>.stk-30e9929 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;margin-left:20px !important;}.stk-30e9929 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-30e9929 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">a) Un expediente de materialidad bien integrado suele incluir:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-7fccc20\" data-block-id=\"7fccc20\"><style>.stk-7fccc20 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:24px !important;margin-left:20px !important;}.stk-7fccc20 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-7fccc20\"><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-e20a986\" data-block-id=\"e20a986\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Contratos o acuerdos de prestaci\u00f3n de servicios (documentaci\u00f3n m\u00ednima indispensable, mas no suficiente).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-2404bf7\" data-block-id=\"2404bf7\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">\u00d3rdenes de compra, cotizaciones y aprobaciones internas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-6fc6047\" data-block-id=\"6fc6047\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Anexos t\u00e9cnicos o descripciones detalladas del servicio.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1477efa\" data-block-id=\"1477efa\"><style>.stk-1477efa {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;margin-left:20px !important;}.stk-1477efa .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-1477efa {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">b) Evidencia operativa<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-d66c753\" data-block-id=\"d66c753\"><style>.stk-d66c753 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:24px !important;margin-left:20px !important;}.stk-d66c753 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-d66c753\"><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-9e33740\" data-block-id=\"9e33740\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Entregables finales y parciales (reportes, an\u00e1lisis, dise\u00f1os, logs).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-f56b52d\" data-block-id=\"f56b52d\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Correos electr\u00f3nicos y bit\u00e1coras que acrediten seguimiento.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-02c9c41\" data-block-id=\"02c9c41\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Fotograf\u00edas, capturas de pantalla o evidencia f\u00edsica cuando aplique.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-9da3b32\" data-block-id=\"9da3b32\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Accesos a plataformas o herramientas utilizadas en el servicio.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e1093c2\" data-block-id=\"e1093c2\"><style>.stk-e1093c2 {max-width:95% !important;min-width:auto !important;margin-bottom:24px !important;margin-left:20px !important;}.stk-e1093c2 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-e1093c2 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">c) Evidencia financiera<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-d92b058\" data-block-id=\"d92b058\"><style>.stk-d92b058 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:45px !important;margin-left:20px !important;}.stk-d92b058 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-d92b058\"><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-cebc308\" data-block-id=\"cebc308\"><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-d92b058\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Comprobantes de pago y conciliaciones bancarias.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-3cb2511\" data-block-id=\"3cb2511\"><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-d92b058\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Estados de cuenta que acrediten salida de recursos.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-13711c6\" data-block-id=\"13711c6\"><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-d92b058\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Pol\u00edticas internas de contrataci\u00f3n y flujos de aprobaci\u00f3n.<\/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-materialidad-vs-razon-de-negocios-dos-caras-de-la-misma-moneda\" 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. Materialidad vs. raz\u00f3n de negocios: dos caras de la misma moneda<\/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:35px !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\">Aunque en la pr\u00e1ctica suelen revisarse juntas, materialidad y raz\u00f3n de negocios responden a exigencias distintas dentro del marco fiscal, pero se conectan de forma natural.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-70b8aef\" id=\"3-1-razon-de-negocios-justificar-por-que-se-realizo-la-operacion\" data-block-id=\"70b8aef\"><style>.stk-70b8aef {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-70b8aef .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-70b8aef {padding-right:0px !important;}}<\/style><h5 class=\"stk-block-heading__text has-text-color has-text-align-justify\">3.1. Raz\u00f3n de negocios: justificar \u201cpor qu\u00e9\u201d se realiz\u00f3 la operaci\u00f3n<\/h5><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2a97acb\" data-block-id=\"2a97acb\"><style>.stk-2a97acb {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-2a97acb .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-2a97acb {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">A diferencia de la materialidad, la raz\u00f3n de negocios se centra en el prop\u00f3sito econ\u00f3mico, el cual suele (y debe) ir m\u00e1s all\u00e1 del aspecto fiscal de la compa\u00f1\u00eda. Una aut\u00e9ntica raz\u00f3n de negocios busca identificar si la transacci\u00f3n:<\/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\">Genera un beneficio econ\u00f3mico y\/o comercial para el contribuyente.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-6de7916\" data-block-id=\"6de7916\"><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\">Es coherente con su actividad.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-d197ebb\" data-block-id=\"d197ebb\"><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\">Modifica de forma apreciable su posici\u00f3n financiera.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-8c817b0\" data-block-id=\"8c817b0\"><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\">No se dise\u00f1\u00f3 primordialmente para obtener una ventaja fiscal.<\/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\">Incluso operaciones reales pueden carecer de raz\u00f3n de negocios, lo que permite a la autoridad recaracterizar o desconocer efectos fiscales.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-a8b3175\" id=\"3-2-razon-de-negocios-justificar-por-que-se-realizo-la-operacion\" data-block-id=\"a8b3175\"><style>.stk-a8b3175 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-a8b3175 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-a8b3175 {padding-right:0px !important;}}<\/style><h5 class=\"stk-block-heading__text has-text-color has-text-align-justify\">3.2. Raz\u00f3n de negocios: justificar \u201cpor qu\u00e9\u201d se realiz\u00f3 la operaci\u00f3n<\/h5><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d40f894\" data-block-id=\"d40f894\"><style>.stk-d40f894 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-d40f894 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-d40f894 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">En auditor\u00edas recientes se observa un patr\u00f3n:<br><br>Cuando la materialidad es cuestionable (poca evidencia, entregables d\u00e9biles, proveedor sin capacidad), el SAT concluye que si no puede acreditarse qu\u00e9 se obtuvo, tampoco puede determinarse el beneficio econ\u00f3mico, y por ende, duda de la raz\u00f3n de negocios.<br><br>El an\u00e1lisis es secuencial:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-6bcd7eb\" data-block-id=\"6bcd7eb\"><style>.stk-6bcd7eb {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-6bcd7eb .stk-block-icon-list-item__content{align-items:center !important;}<\/style><ol class=\"stk-block-icon-list__ol stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0e5c263\" data-block-id=\"0e5c263\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\">\u00bfLa operaci\u00f3n ocurri\u00f3?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-79987bd\" data-block-id=\"79987bd\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\">Si ocurri\u00f3, \u00bfaport\u00f3 un beneficio econ\u00f3mico verificable?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-17f1084\" data-block-id=\"17f1084\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\">\u00bfEse beneficio se logra principalmente por motivos econ\u00f3micos y no fiscales?<\/span><\/div><\/li>\n<\/ol><\/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\">Si cualquiera de los tres es d\u00e9bil, la operaci\u00f3n se vuelve vulnerable.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9f2f0df\" id=\"3-3-impactos-de-una-razon-de-negocios-insuficiente\" data-block-id=\"9f2f0df\"><style>.stk-9f2f0df {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-9f2f0df .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-9f2f0df {padding-right:0px !important;}}<\/style><h5 class=\"stk-block-heading__text has-text-color has-text-align-justify\">3.3. Impactos de una raz\u00f3n de negocios insuficiente<\/h5><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-29f48e9\" id=\"3-2-razon-de-negocios-justificar-por-que-se-realizo-la-operacion\" data-block-id=\"29f48e9\"><style>.stk-29f48e9 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-29f48e9 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-29f48e9 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Cuando la autoridad considera que la operaci\u00f3n carece de raz\u00f3n de negocios\u2014aunque s\u00ed haya ocurrido\u2014puede:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-7e091be\" id=\"3-2-razon-de-negocios-justificar-por-que-se-realizo-la-operacion\" data-block-id=\"7e091be\"><style>.stk-7e091be {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-7e091be .stk-block-icon-list-item__content{align-items:center !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-7e091be\"><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-0e9533f\" data-block-id=\"0e9533f\"><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-7e091be\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Rechazar deducciones.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-14c66a9\" data-block-id=\"14c66a9\"><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-7e091be\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Recalificar la naturaleza jur\u00eddica de la operaci\u00f3n.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-049c405\" data-block-id=\"049c405\"><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-7e091be\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Ajustar bases de ISR o IVA.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-5e134c8\" data-block-id=\"5e134c8\"><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-7e091be\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Aplicar multas por esquemas reportables.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e7dc3f4\" data-block-id=\"e7dc3f4\"><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-7e091be\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Cuestionar transacciones entre partes relacionadas.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8b4426e\" id=\"3-2-razon-de-negocios-justificar-por-que-se-realizo-la-operacion\" data-block-id=\"8b4426e\"><style>.stk-8b4426e {max-width:95% !important;min-width:auto !important;margin-bottom:45px !important;}.stk-8b4426e .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-8b4426e {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Por eso, fortalecer materialidad no solo protege la deducci\u00f3n: protege tambi\u00e9n la motivaci\u00f3n econ\u00f3mica de las decisiones empresariales.<\/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-que-esta-observando-el-sat-en-auditorias-electronicas-y-visitas\" 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. \u00bfQu\u00e9 est\u00e1 observando el SAT en auditor\u00edas electr\u00f3nicas y visitas?<\/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:24px !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\">Durante 2024 y 2025, los focos rojos m\u00e1s frecuentes han sido:<\/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:24px !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\">Servicios intangibles sin evidencia operativa s\u00f3lida.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-7668c00\" data-block-id=\"7668c00\"><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\">Proveedores sin capacidad t\u00e9cnica demostrable.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1d36909\" data-block-id=\"1d36909\"><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\">Pagos al extranjero sin documentaci\u00f3n que acredite el beneficio en M\u00e9xico.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-3190de7\" data-block-id=\"3190de7\"><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\">Honorarios, asesor\u00edas o \u201cservicios administrativos\u201d sin entregables reales.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-7c85c58\" data-block-id=\"7c85c58\"><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\">Inconsistencias entre CFDI, contrato y el flujo econ\u00f3mico.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-25733e0\" data-block-id=\"25733e0\"><style>.stk-25733e0 {max-width:95% !important;min-width:auto !important;margin-bottom:45px !important;}.stk-25733e0 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-25733e0 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">La tendencia es clara: mientras m\u00e1s abstracto el servicio, mayor la exigencia documental.<\/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-checklist-de-materialidad-para-el-cierre-2025\" 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. Checklist de materialidad para el cierre 2025<\/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:24px !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\">Para cada proveedor o servicio relevante, sugerimos validar:<\/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:45px !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\">\u00bfExiste contrato vigente y firmado?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1caa0d3\" data-block-id=\"1caa0d3\"><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\">\u00bfLa descripci\u00f3n del CFDI coincide con el alcance real?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4510d9f\" data-block-id=\"4510d9f\"><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\">\u00bfHay entregables suficientes y verificables?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4a1c15a\" data-block-id=\"4a1c15a\"><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\">\u00bfSe cuenta con evidencia operativa y t\u00e9cnica?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e5450c4\" data-block-id=\"e5450c4\"><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\">\u00bfSe realiz\u00f3 y document\u00f3 el pago?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-edd9c60\" data-block-id=\"edd9c60\"><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\">\u00bfEl proveedor tiene capacidad t\u00e9cnica demostrable?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0d3fc2b\" data-block-id=\"0d3fc2b\"><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\">\u00bfLa operaci\u00f3n tiene raz\u00f3n de negocios evidente?<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-39f2d94\" data-block-id=\"39f2d94\"><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\">\u00bfEl expediente est\u00e1 integrado y es accesible en caso de revisi\u00f3n?<\/span><\/div><\/li>\n<\/ul><\/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\">La materialidad ya no es un requisito \u201cadministrativo\u201d; se ha convertido en uno de los factores que m\u00e1s inciden en la determinaci\u00f3n de cr\u00e9ditos fiscales. Preparar expedientes robustos desde ahora permite enfrentar el cierre de ejercicio con mayor seguridad y fortalece la posici\u00f3n de la empresa ante una posible revisi\u00f3n.<br><br>En CB Strategy podemos apoyarte a evaluar tus operaciones clave, dise\u00f1ar expedientes de materialidad y asegurar que cada transacci\u00f3n tenga el soporte documental necesario para mitigar riesgos y optimizar el cumplimiento fiscal.<br><\/p><\/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. Ingresa tu email y suscr\u00edbete a nuestro newsletter para visualizar las \u00faltimas noticias y acceder a las opiniones y recomendaciones de nuestros expertos. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-5689a29\" data-block-id=\"5689a29\"><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-content-align stk-5689a29-column alignfull\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0d02742\" data-v=\"4\" data-block-id=\"0d02742\"><style>.stk-0d02742 {align-self:center !important;}.stk-0d02742-inner-blocks{align-items:flex-start !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-0d02742-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center stk--column-flex stk-block-content stk-inner-blocks stk-0d02742-inner-blocks\"><div id=\"mc_embed_shell\">\r\n  <style type=\"text\/css\">\r\n    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src=\"\/\/s3.amazonaws.com\/downloads.mailchimp.com\/js\/mc-validate.js\"><\/script>\r\n  <script type=\"text\/javascript\">\r\n    (function ($) {\r\n      window.fnames = new Array();\r\n      window.ftypes = new Array();\r\n      fnames[0] = 'EMAIL';\r\n      ftypes[0] = 'email';\r\n    })(jQuery);\r\n\r\n    var $mcj = jQuery.noConflict(true);\r\n  <\/script>\r\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<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>","protected":false},"author":2,"featured_media":7920,"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 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