{"id":563,"date":"2024-05-08T16:11:08","date_gmt":"2024-05-08T16:11:08","guid":{"rendered":"https:\/\/www.resa.mx\/?p=563"},"modified":"2024-05-09T16:32:45","modified_gmt":"2024-05-09T16:32:45","slug":"beneficiarios-controladores-la-obligacion-de-los-notarios-publicos","status":"publish","type":"post","link":"https:\/\/www.resa.mx\/en\/beneficiarios-controladores-la-obligacion-de-los-notarios-publicos\/","title":{"rendered":"BENEFICIARIOS CONTROLADORES LA OBLIGACI\u00d3N DE LOS NOTARIOS P\u00daBLICOS"},"content":{"rendered":"

A partir del 1.o<\/sup>\u00a0de enero de 2022, las personas morales, el fideicomitente, fideicomisarios y beneficiarios de los fideicomisos mexicanos, y las dem\u00e1s partes de los contratos, deber\u00e1n identificar, recopilar y mantener, como parte de sus registros contables, la informaci\u00f3n confiable, completa y actualizada de sus beneficiarios controladores.<\/p>\n\n\n\n

Esta obligaci\u00f3n qued\u00f3 contenida en los art\u00edculos 32-B Ter, 32-B Qu\u00e1ter y 32-B Quinquies del referido C\u00f3digo.<\/strong><\/p>\n\n\n\n

El art\u00edculo 32-B Ter en su tercer p\u00e1rrafo se\u00f1ala que:<\/p>\n\n\n\n

Los notarios, corredores y cualquier otra persona que intervenga en la formaci\u00f3n o celebraci\u00f3n de los contratos o actos jur\u00eddicos que den lugar a la constituci\u00f3n de dichas personas o celebraci\u00f3n de fideicomisos o de cualquier otra figura jur\u00eddica, estar\u00e1n obligados con motivo de su intervenci\u00f3n a obtener la informaci\u00f3n para identificar a los beneficiarios controladores y a adoptar las medidas razonables a fin de comprobar su identidad, para proporcionarla al Servicio de Administraci\u00f3n Tributaria cuando dicha autoridad as\u00ed lo requiera, en la forma y t\u00e9rminos que dicho \u00f3rgano desconcentrado determine mediante reglas de car\u00e1cter general.<\/p>\n\n\n\n

Esto es, que en los actos fundacionales en los que intervengan ya sea de personas morales o fideicomisos, el notario, as\u00ed como los corredores, est\u00e1n obligados a: a) obtener la informaci\u00f3n, b) comprobar dicha informaci\u00f3n y c) conservarla.<\/p>\n\n\n\n

Para ello, en la Resoluci\u00f3n Miscel\u00e1nea Fiscal del 2022 se incluy\u00f3 las reglas 2.8.1.20, 2.8.1.21, 2.8.1.22 y la 2.8.1.23 en las que se menciona la manera como se tendr\u00e1n que cumplirse dichas disposiciones.<\/p>\n\n\n\n

No obstante lo anterior, existen precedentes obligatorios que norman estas reglas en cuanto a su alcance, si tienes alguna duda, podemos asesorarte de forma integral.<\/p>","protected":false},"excerpt":{"rendered":"

A partir del 1.o\u00a0de enero de 2022, las personas morales, el fideicomitente, fideicomisarios y beneficiarios de los fideicomisos mexicanos, y las dem\u00e1s partes de los contratos, deber\u00e1n identificar, recopilar y mantener, como parte de sus registros contables, la informaci\u00f3n confiable, completa y actualizada de sus beneficiarios controladores.<\/p>","protected":false},"author":2,"featured_media":564,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","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-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[18,17,19,22,21,20,13,14,15,16],"class_list":["post-563","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-auditoria","tag-auditoria-de-estados-financieros","tag-auditoria-fiscal","tag-auditoria-gubernamental","tag-cfdi","tag-contabilidad","tag-resa","tag-resayasociados","tag-sat","tag-servicios-de-backoffice"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/posts\/563","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/comments?post=563"}],"version-history":[{"count":6,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/posts\/563\/revisions"}],"predecessor-version":[{"id":570,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/posts\/563\/revisions\/570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/media\/564"}],"wp:attachment":[{"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/media?parent=563"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/categories?post=563"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.resa.mx\/en\/wp-json\/wp\/v2\/tags?post=563"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}