{"id":7935,"date":"2025-12-30T13:30:00","date_gmt":"2025-12-30T13:30:00","guid":{"rendered":"https:\/\/strategycb.com\/?p=7935"},"modified":"2026-02-05T20:32:42","modified_gmt":"2026-02-05T20:32:42","slug":"conciliacion-contable-fiscal-los-puntos-donde-las-empresas-suelen-fallar-y-como-evitarlos","status":"publish","type":"post","link":"https:\/\/strategycb.com\/en\/conciliacion-contable-fiscal-los-puntos-donde-las-empresas-suelen-fallar-y-como-evitarlos\/","title":{"rendered":"Conciliaci\u00f3n contable-fiscal: los puntos donde las empresas suelen fallar (y c\u00f3mo evitarlos)"},"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-992f02ca9e3ad599be459fb3e632005d\" 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=\"1620\" height=\"1080\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-scaled.jpg\" class=\"wp-block-cover__image-background wp-post-image\" alt=\"\" data-object-fit=\"cover\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-scaled.jpg 1620w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-300x200.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-1024x683.jpg 1024w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-768x512.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-1536x1024.jpg 1536w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/diana-den-held-lFh71AehTt0-unsplash-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1620px) 100vw, 1620px\" \/><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\">Cumplimiento Fiscal<\/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>Conciliaci\u00f3n contable-fiscal: los puntos donde las empresas suelen fallar (y c\u00f3mo evitarlos)<\/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-7938\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-4.jpg\" width=\"940\" height=\"788\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-4.jpg 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-4-300x251.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-4-768x644.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-4-14x12.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:45px !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\">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. <br><br>Un trabajo oportuno y bien estructurado permite detectar ajustes, prevenir riesgos y evitar discrepancias que puedan derivar en revisiones o cr\u00e9ditos fiscales. Con la creciente fiscalizaci\u00f3n electr\u00f3nica, estas diferencias \u2014aunque peque\u00f1as\u2014 pueden detonar cuestionamientos autom\u00e1ticos del SAT.<\/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-es-la-conciliacion-contable-fiscal-y-por-que-importa-tanto\" data-block-id=\"3662c19\"><style>.stk-3662c19 {max-width:95% !important;min-width:auto !important;margin-bottom:24px !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 es la conciliaci\u00f3n contable-fiscal y por qu\u00e9 importa tanto?<\/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:45px !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 conciliaci\u00f3n consiste en identificar, depurar y explicar las diferencias entre la utilidad financiera (bajo normas contables) y la utilidad fiscal (conforme a la LISR). Aunque esto suena sencillo, en la pr\u00e1ctica implica revisar rubro por rubro, validar registros, analizar depreciaciones, provisiones, pagos, deducciones y efectos cambiarios.<br><br>En la era del CFDI y los cruces automatizados, la conciliaci\u00f3n se ha vuelto indispensable para anticipar la visi\u00f3n de la autoridad.<\/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-rubros-donde-tipicamente-se-generan-diferencias\" data-block-id=\"de7dfb9\"><style>.stk-de7dfb9 {max-width:95% !important;min-width:auto !important;margin-bottom:24px !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. Rubros donde t\u00edpicamente se generan diferencias<\/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\">A continuaci\u00f3n, los conceptos donde m\u00e1s com\u00fanmente surgen ajustes que la autoridad puede identificar a partir de la conciliaci\u00f3n contable fiscal:<\/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;}.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\">Vida \u00fatil contable vs tasas m\u00e1ximas fiscales.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-89bbc43\" data-block-id=\"89bbc43\"><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\">Activos con valores residuales distintos.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4aa9a57\" data-block-id=\"4aa9a57\"><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\">Deducciones aceleradas mal aplicadas o sin documentaci\u00f3n soporte.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-b8819d9\" data-block-id=\"b8819d9\"><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\">Activos que ya no existen f\u00edsicamente pero siguen depreci\u00e1ndose.<\/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) Provisiones y devengamientos<\/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\">Provisiones contables no deducibles fiscalmente (bonos, vacantes, litigios, estimaciones).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e3a8239\" data-block-id=\"e3a8239\"><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\">Devengamientos sin cumplimiento de requisito de pago.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-21fdb74\" data-block-id=\"21fdb74\"><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\">Pasivos duplicados o no confirmados con terceros.<\/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) Diferencias cambiarias<\/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-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\">Falta de actualizaci\u00f3n o uso incorrecto del tipo de cambio.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-6efb5aa\" data-block-id=\"6efb5aa\"><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\">No separar correctamente fluctuaci\u00f3n devengada vs realizada.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-f9c9412\" data-block-id=\"f9c9412\"><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\">Efecto indebido sobre cuentas por cobrar\/pagar, pr\u00e9stamos y partes relacionadas.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5c1cb90\" data-block-id=\"5c1cb90\"><style>.stk-5c1cb90 {max-width:95% !important;min-width:auto !important;margin-bottom:24px !important;margin-left:20px !important;}.stk-5c1cb90 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-5c1cb90 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">d) Ajuste anual por inflaci\u00f3n (AAI)<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-1ff4292\" data-block-id=\"1ff4292\"><style>.stk-1ff4292 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-left:20px !important;}.stk-1ff4292 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-1ff4292\"><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-f2bbd8f\" data-block-id=\"f2bbd8f\"><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-1ff4292\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Saldos promedio de cuentas mal calculados.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e203cc9\" data-block-id=\"e203cc9\"><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-1ff4292\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Inclusi\u00f3n de cuentas que no son cr\u00e9ditos o deudas reales.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-c9c837b\" data-block-id=\"c9c837b\"><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-1ff4292\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Operaciones con partes relacionadas no conciliadas adecuadamente.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a06efe9\" data-block-id=\"a06efe9\"><style>.stk-a06efe9 {max-width:95% !important;min-width:auto !important;margin-left:20px !important;}.stk-a06efe9 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-a06efe9 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">e) Pagos al extranjero<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-131ca1c\" data-block-id=\"131ca1c\"><style>.stk-131ca1c {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-left:20px !important;}.stk-131ca1c .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-131ca1c\"><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-428fe9e\" data-block-id=\"428fe9e\"><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-131ca1c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Deducci\u00f3n sin acreditar retenci\u00f3n de ISR cuando aplica.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1b37ec7\" data-block-id=\"1b37ec7\"><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-131ca1c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Falta de evidencia del 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-a327d0e\" data-block-id=\"a327d0e\"><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-131ca1c\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">No aplicar correctamente tratados para evitar doble tributaci\u00f3n.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-35e3cb6\" data-block-id=\"35e3cb6\"><style>.stk-35e3cb6 {max-width:95% !important;min-width:auto !important;margin-left:20px !important;}.stk-35e3cb6 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-35e3cb6 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">f) CFDI y deducciones<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-1c01481\" data-block-id=\"1c01481\"><style>.stk-1c01481 {--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-1c01481 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-1c01481\"><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-da6ad99\" data-block-id=\"da6ad99\"><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-1c01481\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Comprobantes cancelados sin sustento.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0e94520\" data-block-id=\"0e94520\"><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-1c01481\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Deducciones con CFDI emitidos a fecha distinta del devengo real.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-04c2791\" data-block-id=\"04c2791\"><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-1c01481\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Servicios sin materialidad o con entregables insuficientes.<\/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-errores-comunes-que-observamos-en-la-practica\" data-block-id=\"c61a570\"><style>.stk-c61a570 {max-width:95% !important;min-width:auto !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. Errores comunes que observamos en la pr\u00e1ctica<\/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\">En la experiencia de CB Strategy, los errores m\u00e1s frecuentes al momento de conciliar son:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-b8f1e54\" data-block-id=\"b8f1e54\"><style>.stk-b8f1e54 {--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-b8f1e54 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-b8f1e54\"><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-f83d96c\" data-block-id=\"f83d96c\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Falta de alineaci\u00f3n contabilidad\u2013fiscalidad: la contabilidad registra conforme a NIF, pero el \u00e1rea fiscal no recibe informaci\u00f3n detallada para ajustar.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-705c166\" data-block-id=\"705c166\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">No documentar decisiones contables que despu\u00e9s tienen efectos fiscales (bajas de activos, acuerdos con proveedores, descuentos, castigos de cuentas).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-a454262\" data-block-id=\"a454262\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Confundir provisiones con pasivos reales y llevarlos a deducci\u00f3n sin cumplir requisitos.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e7681f6\" data-block-id=\"e7681f6\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Operaciones con partes relacionadas sin contratos o sin evidencia de valuaci\u00f3n a valor de mercado.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-2dd238d\" data-block-id=\"2dd238d\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Falta de soporte del CFDI para gastos considerados deducibles.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-995fc82\" data-block-id=\"995fc82\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">No conciliar bancos y cuentas por cobrar\/pagar hacia fin de a\u00f1o, lo que afecta el ajuste por inflaci\u00f3n.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1d1cd8c\" data-block-id=\"1d1cd8c\"><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-b8f1e54\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Control ineficiente de anticipos cobrados\/pagados y su respectiva aplicaci\u00f3n a resultados<\/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-9610d8c\" id=\"4-como-evitar-diferencias-recomendaciones-practicas\" data-block-id=\"9610d8c\"><style>.stk-9610d8c {max-width:95% !important;min-width:auto !important;margin-bottom:24px !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. C\u00f3mo evitar diferencias: recomendaciones pr\u00e1cticas<\/h4><\/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:45px !important;}.stk-1013383 .stk-block-icon-list-item__content{align-items:baseline !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-cf93ecb\" data-block-id=\"cf93ecb\"><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\"><strong>Revisar la integraci\u00f3n del activo fijo:<\/strong> Depurar activos, confirmar existencia f\u00edsica y validar tasas fiscales aplicables.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4b07f73\" data-block-id=\"4b07f73\"><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\"><strong>Elaborar un expediente fiscal por operaci\u00f3n relevante:<\/strong> Especialmente servicios, intangibles y pagos al extranjero.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-fdfa8ed\" data-block-id=\"fdfa8ed\"><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\"><strong>Documentar pol\u00edticas de devengamiento y pago<\/strong>: Alinear criterios contables y fiscales para evitar sorpresas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-95a297b\" data-block-id=\"95a297b\"><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\"><strong>Mantener conciliaciones bancarias y auxiliares depurados<\/strong>: Base indispensable para AAI, IVA y flujo financiero.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1cc4b44\" data-block-id=\"1cc4b44\"><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\"><strong>Revisar CFDI vs contabilidad peri\u00f3dicamente<\/strong>: Detecta cancelaciones tard\u00edas, errores de clave de producto\/servicio y descripciones no alineadas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-46b1bbf\" data-block-id=\"46b1bbf\"><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\"><strong>Preparar estimaciones de AAI desde noviembre<\/strong> Ayuda a anticipar el impacto total del ejercicio y ajustar flujos.<\/span><\/div><\/li>\n<\/ol><\/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\">Una conciliaci\u00f3n contable-fiscal bien ejecutada va m\u00e1s all\u00e1 de \u201ccuadrar cifras\u201d: se convierte en una herramienta estrat\u00e9gica para identificar riesgos, optimizar deducciones y asegurar que la empresa pueda defender su informaci\u00f3n financiera y fiscal ante cualquier revisi\u00f3n.<br><br>En <strong>CB Strategy<\/strong> acompa\u00f1amos a nuestros clientes a revisar rubros clave, fortalecer expedientes y preparar conciliaciones que no s\u00f3lo cumplen t\u00e9cnicamente, sino que tambi\u00e9n reducen contingencias hacia el cierre del ejercicio.<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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