{"id":48267,"date":"2026-06-24T18:35:14","date_gmt":"2026-06-24T23:35:14","guid":{"rendered":"https:\/\/www3.facturehoy.com\/home\/?p=48267"},"modified":"2026-06-24T18:58:23","modified_gmt":"2026-06-24T23:58:23","slug":"abrir-una-empresa-elige-bien-tus-socios","status":"publish","type":"post","link":"https:\/\/www3.facturehoy.com\/home\/abrir-una-empresa-elige-bien-tus-socios\/","title":{"rendered":"\u00bfVas a abrir una empresa? Elige bien a tus socios"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"48267\" class=\"elementor elementor-48267\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e73787d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e73787d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d966f48\" data-id=\"d966f48\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f458229 elementor-widget elementor-widget-text-editor\" data-id=\"f458229\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\">A partir del 2026, con base en <strong>el art\u00edculo 27 fracci\u00f3n XIV del C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong>, el SAT tendr\u00e1 la facultad de negar la inscripci\u00f3n al RFC de una empresa, esto cuando detecte que el representante legal o alguno de los socios se encuentre en alguno de los supuestos de los siguientes art\u00edculos y fracciones:<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Fracci\u00f3n X del art\u00edculo 17-H del CCF, no haya subsanado las irregularidades detectadas o desvirtuado las causas que motivaron la restricci\u00f3n temporal del certificado.<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n XI del art\u00edculo 17-H del CCF, detecte que el contribuyente emisor de comprobantes fiscales no desvirtu\u00f3 la presunci\u00f3n de la inexistencia de las operaciones amparadas en tales comprobantes<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n XII del art\u00edculo 17-H del CCF, detecte que se trata de contribuyentes que no desvirtuaron la presunci\u00f3n de transmitir indebidamente p\u00e9rdidas fiscales<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n XIII del art\u00edculo 17-H del CCF, detecte que el contribuyente emisor de comprobantes fiscales no desvirtu\u00f3 la presunci\u00f3n de que emiti\u00f3 comprobantes fiscales falsos<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n I del decimosegundo p\u00e1rrafo del art\u00edculo 69 del CCF, que tengan a su cargo cr\u00e9ditos fiscales firmes.<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n II del decimosegundo p\u00e1rrafo del art\u00edculo 69 del CCF, que tengan a su cargo cr\u00e9ditos fiscales determinados, que siendo exigibles, no se encuentren pagados o garantizados<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n III del decimosegundo p\u00e1rrafo del art\u00edculo 69 del CCF, que estando inscritos ante el registro federal de contribuyentes, se encuentren como no localizados.<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n IV del decimosegundo p\u00e1rrafo del art\u00edculo 69 del CCF, que haya reca\u00eddo sobre ellos sentencia condenatoria ejecutoria respecto a la comisi\u00f3n de un delito fiscal.<\/span><\/li><li><span style=\"color: #000000;\">Fracci\u00f3n IX del decimosegundo p\u00e1rrafo del art\u00edculo 69 del CCF, que hayan utilizado para efectos fiscales comprobantes que amparan operaciones inexistentes, sin que dichos contribuyentes hayan demostrado la materializaci\u00f3n de dichas operaciones<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"color: #000000;\">Si esta informaci\u00f3n te fue de utilidad, te invitamos a explorar m\u00e1s de nuestro contenido, donde compartimos informaci\u00f3n pr\u00e1ctica sobre facturaci\u00f3n electr\u00f3nica, impuestos, n\u00f3mina, cumplimiento fiscal y novedades del SAT. Mantente informado con FactureHoy y descubre herramientas, recomendaciones y actualizaciones que te ayudar\u00e1n a tomar mejores decisiones para tu empresa.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A partir del 2026, con base en el art\u00edculo 27 fracci\u00f3n XIV del C\u00f3digo Fiscal de la Federaci\u00f3n, el SAT tendr\u00e1 la facultad de negar la inscripci\u00f3n al RFC de una empresa, esto cuando detecte que el representante legal o alguno de los socios se encuentre en alguno de los supuestos de los siguientes art\u00edculos [&hellip;]<\/p>\n","protected":false},"author":888,"featured_media":48268,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[3],"tags":[6668,6762,6758,6666,55,6761],"class_list":["post-48267","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-emprendedores","tag-empresa","tag-reforma-fiscal-2026","tag-rfc","tag-sat","tag-socios"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfVas a abrir una empresa? 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