{"id":20170,"date":"2026-08-04T10:58:43","date_gmt":"2026-08-04T16:58:43","guid":{"rendered":"https:\/\/www.adminxml.com\/es\/?p=20170"},"modified":"2026-08-24T17:49:50","modified_gmt":"2026-08-24T23:49:50","slug":"guia-diot","status":"publish","type":"post","link":"https:\/\/www.adminxml.com\/es\/blog\/diot\/guia-diot\/","title":{"rendered":"Guia DIOT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20170\" class=\"elementor elementor-20170\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f0ae39 e-flex e-con-boxed e-con e-parent\" data-id=\"5f0ae39\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ccbf6b0 e-con-full e-flex e-con e-child\" data-id=\"ccbf6b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3af27e9 e-con-full e-flex e-con e-child\" data-id=\"3af27e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef0e841 elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"ef0e841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-site-logo.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.adminxml.com\/es\">\n\t\t\t<img decoding=\"async\" data-attachment-id=\"20075\" data-permalink=\"https:\/\/www.adminxml.com\/es\/contactenos\/attachment\/logo-max-3\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/07\/Logo-MAX.png\" data-orig-size=\"182,58\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Logo MAX\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/07\/Logo-MAX.png\" width=\"182\" height=\"58\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/07\/Logo-MAX.png\" class=\"attachment-full size-full wp-image-20075\" alt=\"\" data-attachment-id=\"20075\" data-permalink=\"https:\/\/www.adminxml.com\/es\/contactenos\/attachment\/logo-max-3\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/07\/Logo-MAX.png\" data-orig-size=\"182,58\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Logo MAX\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/07\/Logo-MAX.png\" \/>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48f470b e-con-full e-flex e-con e-child\" data-id=\"48f470b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6db1d31 elementor-nav-menu__align-end elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"6db1d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Men\u00fa\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-6db1d31\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-1519\"><a href=\"https:\/\/www.adminxml.com\/es\/\" class=\"elementor-item\">Inicio<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9035\"><a href=\"https:\/\/www.adminxml.com\/es\/precios-miadminxml\/\" class=\"elementor-item\">Precios<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6586\"><a href=\"https:\/\/www.adminxml.com\/es\/preguntas-frecuentes-miadminxml\/\" class=\"elementor-item\">FaQs<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1770\"><a href=\"https:\/\/www.adminxml.com\/es\/contactenos\/\" class=\"elementor-item\">Contacto<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Alternar men\u00fa\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-6db1d31\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-1519\"><a href=\"https:\/\/www.adminxml.com\/es\/\" class=\"elementor-item\" tabindex=\"-1\">Inicio<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-9035\"><a href=\"https:\/\/www.adminxml.com\/es\/precios-miadminxml\/\" class=\"elementor-item\" tabindex=\"-1\">Precios<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-6586\"><a href=\"https:\/\/www.adminxml.com\/es\/preguntas-frecuentes-miadminxml\/\" class=\"elementor-item\" tabindex=\"-1\">FaQs<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-1770\"><a href=\"https:\/\/www.adminxml.com\/es\/contactenos\/\" class=\"elementor-item\" tabindex=\"-1\">Contacto<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d4146c8 e-flex e-con-boxed e-con e-parent\" data-id=\"d4146c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8801915 e-con-full e-flex e-con e-child\" data-id=\"8801915\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7d401d5 e-con-full e-flex e-con e-child\" data-id=\"7d401d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50cfdde elementor-widget elementor-widget-heading\" data-id=\"50cfdde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Gu\u00eda DIOT 2026:<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d10943 elementor-widget elementor-widget-image\" data-id=\"1d10943\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50a04f2 elementor-widget elementor-widget-heading\" data-id=\"50a04f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Qu\u00e9 es, qui\u00e9nes deben presentarla y c\u00f3mo generar la carga batch.\n\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a61967 elementor-widget elementor-widget-text-editor\" data-id=\"6a61967\" 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 data-pm-slice=\"1 1 []\">La DIOT no tendr\u00eda que quitarte m\u00e1s tiempo del necesario. Sin embargo, cuando debes revisar facturas, pagos, complementos, cancelaciones y montos de IVA de varios proveedores, una obligaci\u00f3n peri\u00f3dica puede convertirse en horas de b\u00fasqueda, captura y correcciones.<\/p><p>La dificultad aumenta cuando administras varios RFC, trabajas con operaciones PPD, recibes complementos de pago despu\u00e9s del cierre del mes o necesitas convertir comprobantes en moneda extranjera. El problema no es solamente llenar un formato: primero debes saber qu\u00e9 informaci\u00f3n corresponde al periodo y comprobar que sea coherente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bebeca e-con-full e-flex e-con e-child\" data-id=\"0bebeca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57743e8 elementor-widget elementor-widget-image\" data-id=\"57743e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" data-attachment-id=\"20004\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/que-son-las-listas-negras-del-sat\/attachment\/blog-1\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg\" data-orig-size=\"640,427\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Contadores\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg\" width=\"640\" height=\"427\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg\" class=\"attachment-large size-large wp-image-20004\" alt=\"imagen de contadores trabajando\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1-300x200.jpg 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1-272x182.jpg 272w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20004\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/que-son-las-listas-negras-del-sat\/attachment\/blog-1\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg\" data-orig-size=\"640,427\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Contadores\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b0f84f9 e-con-full e-flex e-con e-child\" data-id=\"b0f84f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-da9f5df elementor-widget elementor-widget-text-editor\" data-id=\"da9f5df\" 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 style=\"text-align: justify;\">Por eso preparamos esta gu\u00eda. Aqu\u00ed encontrar\u00e1s, en lenguaje claro, <b>qu\u00e9 es la DIOT, qui\u00e9nes deben presentarla, cu\u00e1ndo se env\u00eda, qu\u00e9 informaci\u00f3n contiene y c\u00f3mo preparar una carga batch.<\/b> Tambi\u00e9n tendr\u00e1s un proceso de revisi\u00f3n para reducir inconsistencias entre los CFDI, los pagos efectivamente realizados y la declaraci\u00f3n de IVA.<\/p>\n<p style=\"text-align: justify;\">La intenci\u00f3n de C\u00f3mputo Contable es ayudarte a comprender el proceso antes de automatizarlo. Cuando sabes qu\u00e9 revisar y por qu\u00e9, puedes tomar mejores decisiones, evitar trabajo duplicado y dedicar menos tiempo a la talacha.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b4faa5 e-con-full e-flex e-con e-child\" data-id=\"7b4faa5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de2a5c6 elementor-widget elementor-widget-heading\" data-id=\"de2a5c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Aviso Importante<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2dc5db0 elementor-widget elementor-widget-text-editor\" data-id=\"2dc5db0\" 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>Este contenido tiene fines informativos y no sustituye la asesoria fiscal aplicable a cada contribuyente. Las reglas, plataformas y especificaciones tecnicas pueden cambiar; antes de presentar una declaraci\u00f3n, consulta las disposiciones vigentes y ayuda disponible dentro del portal del SAT.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c8ce967 e-flex e-con-boxed e-con e-parent\" data-id=\"c8ce967\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1ce6c54 e-con-full e-flex e-con e-child\" data-id=\"1ce6c54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6002722 e-con-full e-flex e-con e-child\" data-id=\"6002722\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc57216 elementor-widget elementor-widget-heading\" data-id=\"dc57216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es la DIOT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e47eee elementor-widget elementor-widget-image\" data-id=\"6e47eee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03e625f elementor-widget elementor-widget-text-editor\" data-id=\"03e625f\" 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 data-pm-slice=\"1 1 []\">DIOT significa <strong>Declaraci\u00f3n Informativa de Operaciones con Terceros<\/strong>. Su prop\u00f3sito es informar al SAT las operaciones con proveedores que tienen efectos en el impuesto al valor agregado.<\/p><p>No se trata solamente de una lista de facturas recibidas. La declaraci\u00f3n organiza la informaci\u00f3n por proveedor y distingue datos como:<\/p><ul><li>Tipo de tercero.\u00a0<\/li><li>tipo de operaci\u00f3n.\u00a0<\/li><li>RFC o identificaci\u00f3n fiscal del proveedor.\u00a0<\/li><li>Valor de los actos o actividades pagadas.<\/li><li>IVA trasladado y pagado.\u00a0<\/li><li>IVA retenido.\u00a0<\/li><li>IVA acreditable.\u00a0<\/li><li>IVA no acreditable.\u00a0<\/li><li>Operaciones sujetas a tasas, regiones o tratamientos distintos.\u00a0<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-82a6750 e-con-full e-flex e-con e-child\" data-id=\"82a6750\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74ac55c elementor-widget elementor-widget-image\" data-id=\"74ac55c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"19266\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/que-es-un-cfdi-y-como-funciona-la-facturacion-electronica-en-mexico\/attachment\/contador\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador.jpg\" data-orig-size=\"1280,754\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Contador\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador-1024x603.jpg\" width=\"640\" height=\"377\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador-1024x603.jpg\" class=\"attachment-large size-large wp-image-19266\" alt=\"Calculadora y papeles de trabajo\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador-1024x603.jpg 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador-300x177.jpg 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador.jpg 1280w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"19266\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/que-es-un-cfdi-y-como-funciona-la-facturacion-electronica-en-mexico\/attachment\/contador\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador.jpg\" data-orig-size=\"1280,754\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"Contador\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/03\/Contador-1024x603.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b24a02 elementor-widget elementor-widget-text-editor\" data-id=\"3b24a02\" 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 data-pm-slice=\"1 1 []\">Esto explica por qu\u00e9 una descarga de CFDI no equivale, por s\u00ed sola, a una DIOT lista para enviar. Los XML son una fuente fundamental, pero antes es necesario determinar qu\u00e9 operaciones corresponden al periodo y c\u00f3mo deben reflejarse fiscalmente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8c4473 e-flex e-con-boxed e-con e-parent\" data-id=\"f8c4473\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9cfcff6 e-con-full e-flex e-con e-child\" data-id=\"9cfcff6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3d9c121 e-con-full e-flex e-con e-child\" data-id=\"3d9c121\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-71de0f0 elementor-widget elementor-widget-heading\" data-id=\"71de0f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfPara qu\u00e9 sirve la DIOT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e7bbf7 elementor-widget elementor-widget-image\" data-id=\"7e7bbf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2be5d06 elementor-widget elementor-widget-text-editor\" data-id=\"2be5d06\" 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 data-pm-slice=\"1 1 []\">La DIOT permite al SAT conocer c\u00f3mo se integra el IVA relacionado con las operaciones efectuadas con proveedores. Para el contribuyente y para quien lleva su contabilidad, tambi\u00e9n funciona como un ejercicio de control: obliga a revisar que las compras, los pagos y el impuesto declarado sean coherentes.<\/p><p>Una DIOT correctamente preparada ayuda a:<\/p><ul><li>Identificar las operaciones pagadas durante e periodo.\u00a0<\/li><li>Reconocer el IVA que puede acreditarse y el que no.\u00a0<\/li><li>Separar las retenciones de IVA practicadas.\u00a0<\/li><li>Detectar comprobantes cancelados o inconsistencias.\u00a0<\/li><li>conciliar las operaciones PPD con sus complementos de pago.\u00a0<\/li><li>Revisar que los montos por proveedor coincidan con los registros contables y la declaraci\u00f3n mensual de IVA.\u00a0<\/li><\/ul><p data-pm-slice=\"1 1 []\">La declaraci\u00f3n, por tanto, no deber\u00eda verse como una captura aislada al cierre del mes. Es el resultado de un proceso previo de depuraci\u00f3n y conciliaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6fa106 e-flex e-con-boxed e-con e-parent\" data-id=\"e6fa106\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bdbe28d e-con-full e-flex e-con e-child\" data-id=\"bdbe28d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2c79bf9 e-con-full e-flex e-con e-child\" data-id=\"2c79bf9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0161c6 elementor-widget elementor-widget-heading\" data-id=\"e0161c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQui\u00e9nes deben presentar la DIOT en 2026?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f869ca7 elementor-widget elementor-widget-image\" data-id=\"f869ca7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a814544 elementor-widget elementor-widget-text-editor\" data-id=\"a814544\" 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 data-pm-slice=\"1 1 []\">De manera general, la obligaci\u00f3n prevista en el art\u00edculo 32 de la Ley del IVA y en la regla 4.5.1 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal alcanza a <strong>personas f\u00edsicas y morales<\/strong> que deban informar sus operaciones con proveedores relacionadas con este impuesto.<\/p><p>Sin embargo, no todas las personas contribuyentes est\u00e1n obligadas en las mismas condiciones. Entre ellos se encuentran:<\/p><ul><li>Personas f\u00edsicas o morales que tributen en el R\u00e9gimen Simplificado de Confianza.\u00a0<\/li><li>Personas f\u00edsicas con actividades empresariales, servicios profesionales o arrendamiento cuyos ingresos totales del ejercicio inmediato anterior no hayan excedido de cuatro millones de pesos.\u00a0<\/li><li>Personas f\u00edsicas que inicien actividades y estimen que sus ingresos\u00a0 del ejercicio no superar\u00e1n dicha cantidad.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9785bd0 e-con-full e-flex e-con e-child\" data-id=\"9785bd0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74e96c8 elementor-widget elementor-widget-image\" data-id=\"74e96c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" width=\"640\" height=\"959\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" class=\"attachment-large size-large wp-image-20019\" alt=\"contador escribiendo en papeles\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9-200x300.jpg 200w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ee5689e e-flex e-con-boxed e-con e-parent\" data-id=\"ee5689e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7d7a2ce e-con-full e-flex e-con e-child\" data-id=\"7d7a2ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a08e175 e-con-full e-flex e-con e-child\" data-id=\"a08e175\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0e3ff9 elementor-widget elementor-widget-heading\" data-id=\"b0e3ff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfCu\u00e1ndo se presenta la DIOT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8aebc65 elementor-widget elementor-widget-image\" data-id=\"8aebc65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4286c22 elementor-widget elementor-widget-text-editor\" data-id=\"4286c22\" 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 data-pm-slice=\"1 1 []\">La regla general para 2026 establece que la informaci\u00f3n se presenta <strong>durante el mes inmediato posterior<\/strong> a aquel al que corresponden las operaciones.<\/p><p>Por ejemplo, la informaci\u00f3n de las operaciones de marzo se prepara y presenta durante abril. Antes de asumir una fecha exacta, es recomendable consultar el calendario, la obligaci\u00f3n registrada y las reglas aplicables al contribuyente.<\/p><p>El portal del SAT tambi\u00e9n contempla periodicidad semestral para determinados casos. Esta opci\u00f3n no debe interpretarse como una elecci\u00f3n general disponible para cualquier contribuyente: puede depender de las facilidades administrativas aplicables a actividades o sectores espec\u00edficos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c613e1b e-con-full e-flex e-con e-child\" data-id=\"c613e1b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2adccbe elementor-widget elementor-widget-heading\" data-id=\"2adccbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 pasa si no hubo operaciones?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5336a62 elementor-widget elementor-widget-text-editor\" data-id=\"5336a62\" 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 data-pm-slice=\"1 1 []\">La ausencia de operaciones no permite concluir autom\u00e1ticamente que la obligaci\u00f3n desaparece. Primero debe verificarse si el contribuyente est\u00e1 obligado durante el periodo y cu\u00e1l es la opci\u00f3n que habilita el portal para la declaraci\u00f3n correspondiente. En caso de duda, confirma si procede una presentaci\u00f3n sin operaciones o si aplica un supuesto de relevo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d21dc97 e-flex e-con-boxed e-con e-parent\" data-id=\"d21dc97\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-798fe30 e-con-full e-flex e-con e-child\" data-id=\"798fe30\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-24b22e0 e-con-full e-flex e-con e-child\" data-id=\"24b22e0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ea2bf9 elementor-widget elementor-widget-heading\" data-id=\"4ea2bf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 informaci\u00f3n necesitas para preparar la DIOT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d7a78e elementor-widget elementor-widget-image\" data-id=\"5d7a78e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55d96bb elementor-widget elementor-widget-text-editor\" data-id=\"55d96bb\" 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>La preparaci\u00f3n comienza antes de entrar al portal. Como m\u00ednimo, conviene reunir y revisar.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99e3bc6 e-con-full e-flex e-con e-child\" data-id=\"99e3bc6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0df6fd0 e-con-full e-flex e-con e-child\" data-id=\"0df6fd0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e145ed elementor-widget elementor-widget-text-editor\" data-id=\"3e145ed\" 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<ul><li>CFDI recibidos del periodo.\u00a0<\/li><li>CFDI de egreso o notas de cr\u00e9dito relacionadas.\u00a0<\/li><li>CFDI con complemento de recepci\u00f3n de pagos.\u00a0<\/li><li>Registro de pagos realizados a provedoores.<\/li><li>Estado de vigencia de los comprobantes ante el SAT.\u00a0<\/li><li>RFC o identificaci\u00f3n fiscal de cada proveedor.\u00a0<\/li><li>Pa\u00eds de residencia, cuando se trate de proveedores extranjeros.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bae80bb e-con-full e-flex e-con e-child\" data-id=\"bae80bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-461e8c5 elementor-widget elementor-widget-text-editor\" data-id=\"461e8c5\" 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<ul><li>Tipo de tercero y tipo de operaci\u00f3n.\u00a0<\/li><li>Importes pagados por tasa o tratamiento de IVA.\u00a0<\/li><li>IVA retenido.\u00a0<\/li><li>IVA acreditable y no acreditable.\u00a0<\/li><li>Operaciones de importaci\u00f3n, cuando correspondan.\u00a0<\/li><li>Proporci\u00f3n de acreditamiento aplicable.\u00a0<\/li><li>Tipo de cambio utilizando en operaciones en moneda extranjera.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-147edf0 e-flex e-con-boxed e-con e-parent\" data-id=\"147edf0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6316884 e-con-full e-flex e-con e-child\" data-id=\"6316884\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d64b5f5 e-con-full e-flex e-con e-child\" data-id=\"d64b5f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8cf0ff2 elementor-widget elementor-widget-heading\" data-id=\"8cf0ff2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">De los CFDI a la declaraci\u00f3n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fcec5f elementor-widget elementor-widget-image\" data-id=\"8fcec5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0813c03 elementor-widget elementor-widget-text-editor\" data-id=\"0813c03\" 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 data-pm-slice=\"1 1 []\">No necesitas resolver toda la DIOT al mismo tiempo. Una forma pr\u00e1ctica de reducir omisiones y mantener el control es dividir el trabajo en siete etapas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c94d2c e-con-full e-flex e-con e-child\" data-id=\"7c94d2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8397ef0 e-con-full e-flex e-con e-child\" data-id=\"8397ef0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e667a elementor-widget elementor-widget-heading\" data-id=\"a4e667a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Define el contribuyente y el periodo.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3b963a elementor-widget elementor-widget-text-editor\" data-id=\"a3b963a\" 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 data-pm-slice=\"1 1 []\">Confirma el RFC, ejercicio, periodicidad y periodo que vas a trabajar. Si administras varios contribuyentes, esta identificaci\u00f3n debe mantenerse visible durante todo el proceso para evitar mezclar comprobantes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a803124 e-con-full e-flex e-con e-child\" data-id=\"a803124\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-debed8b elementor-widget elementor-widget-heading\" data-id=\"debed8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Re\u00fane los CFDI relacionados.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-562b2cb elementor-widget elementor-widget-text-editor\" data-id=\"562b2cb\" 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 data-pm-slice=\"1 1 []\">Localiza las facturas PUE y PPD, notas de cr\u00e9dito y complementos de pago vinculados con el periodo. No olvides revisar los complementos emitidos en los primeros d\u00edas del mes siguiente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16db687 e-con-full e-flex e-con e-child\" data-id=\"16db687\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e72623 elementor-widget elementor-widget-heading\" data-id=\"5e72623\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Valida el estado de los comprobantes.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8890d23 elementor-widget elementor-widget-text-editor\" data-id=\"8890d23\" 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 data-pm-slice=\"1 1 []\">Comprueba si cada CFDI se encuentra vigente, cancelado o no identificado. Incluir un comprobante cancelado puede producir diferencias en los valores por proveedor y en el IVA informado.<\/p><p>Si se cancel\u00f3 una factura y existe un CFDI sustituto, revisa la relaci\u00f3n entre ambos documentos antes de continuar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-05716dd e-con-full e-flex e-con e-child\" data-id=\"05716dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9644aa6 e-con-full e-flex e-con e-child\" data-id=\"9644aa6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e433d3e elementor-widget elementor-widget-heading\" data-id=\"e433d3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. Clasifica las operaciones.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50b4f84 elementor-widget elementor-widget-text-editor\" data-id=\"50b4f84\" 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 data-pm-slice=\"1 1 []\">Determina el tipo de tercero y el tipo de operaci\u00f3n de cada proveedor. Tambi\u00e9n separa las operaciones nacionales, extranjeras y globales, as\u00ed como las sujetas a tasas, est\u00edmulos o tratamientos diferentes.<\/p><p>Evita aplicar una misma clasificaci\u00f3n a todos los registros sin revisar casos especiales. La automatizaci\u00f3n puede proponer valores, pero la responsabilidad de la clasificaci\u00f3n final permanece en quien presenta la declaraci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-577ea47 e-con-full e-flex e-con e-child\" data-id=\"577ea47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3159317 elementor-widget elementor-widget-heading\" data-id=\"3159317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. Determina los montos pagados y el IVA.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81c4779 elementor-widget elementor-widget-text-editor\" data-id=\"81c4779\" 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 data-pm-slice=\"1 1 []\">Separa los valores de los actos o actividades efectivamente pagados, el IVA trasladado, el impuesto retenido y los montos acreditables o no acreditables.<\/p><p>Si el contribuyente realiza actividades gravadas y exentas, puede ser necesario aplicar una proporci\u00f3n de acreditamiento. Este porcentaje no debe improvisarse: debe calcularse conforme a la situaci\u00f3n fiscal y a la informaci\u00f3n del periodo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9830bcd e-con-full e-flex e-con e-child\" data-id=\"9830bcd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ae3ecc elementor-widget elementor-widget-heading\" data-id=\"0ae3ecc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. Revisa y concilia<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e040c97 elementor-widget elementor-widget-text-editor\" data-id=\"e040c97\" 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 data-pm-slice=\"1 1 []\">Compara los totales de la DIOT con:<\/p><ul><li data-pm-slice=\"1 1 []\">La relaci\u00f3n de pagos a proveedores.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Los CFDI y complementos asociados.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Los CFDI y complementos asociados.\u00a0<\/li><li data-pm-slice=\"1 1 []\">La determinaci\u00f3n mensual del IVA.\u00a0<\/li><li data-pm-slice=\"1 1 []\">La retenciones enteradas.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b8f8ed3 e-con-full e-flex e-con e-child\" data-id=\"b8f8ed3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41d6f27 elementor-widget elementor-widget-heading\" data-id=\"41d6f27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7. Revisa y concilia<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e70a3ad elementor-widget elementor-widget-text-editor\" data-id=\"e70a3ad\" 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 data-pm-slice=\"1 1 []\">Cuando la informaci\u00f3n est\u00e9 depurada, puedes capturarla en el portal o importar un archivo <code dir=\"ltr\">.txt<\/code> con el layout requerido. Finalmente, revisa la vista previa, corrige los mensajes de validaci\u00f3n y conserva el acuse de recibo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e86a07d e-flex e-con-boxed e-con e-parent\" data-id=\"e86a07d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3f2628d e-con-full e-flex e-con e-child\" data-id=\"3f2628d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-72e41cb e-con-full e-flex e-con e-child\" data-id=\"72e41cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8d0d52 elementor-widget elementor-widget-heading\" data-id=\"a8d0d52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 es la carga batch de la DIOT?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddff4ae elementor-widget elementor-widget-image\" data-id=\"ddff4ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99bf94f elementor-widget elementor-widget-text-editor\" data-id=\"99bf94f\" 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 data-pm-slice=\"1 1 []\">La <strong>carga batch<\/strong> es un archivo de texto que contiene los registros de las operaciones con proveedores en la estructura necesaria para importarlos al sistema de la DIOT. El SAT la describe como una forma de convertir una base de datos en un archivo <code dir=\"ltr\">.txt<\/code> para evitar la captura directa.<\/p><p>En lugar de registrar manualmente cada proveedor y cada importe, la persona usuaria prepara el archivo y lo carga mediante la opci\u00f3n <strong>Agregar desde archivo<\/strong> del portal.<\/p><p data-pm-slice=\"1 1 []\">El layout utilizado por la plataforma actual contempla <strong>54 campos o columnas<\/strong>. No todos necesariamente llevan un valor en cada operaci\u00f3n, pero deben conservar el orden, el formato y los separadores requeridos por el sistema. Las especificaciones deben consultarse dentro de la ayuda de la propia declaraci\u00f3n, ya que pueden modificarse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d0a01b e-con-full e-flex e-con e-child\" data-id=\"8d0a01b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-89dc7f5 elementor-widget elementor-widget-image\" data-id=\"89dc7f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" width=\"640\" height=\"959\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" class=\"attachment-large size-large wp-image-20019\" alt=\"contador escribiendo en papeles\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9-200x300.jpg 200w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb3a6a0 e-flex e-con-boxed e-con e-parent\" data-id=\"eb3a6a0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-47f2086 e-con-full e-flex e-con e-child\" data-id=\"47f2086\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-66b8fa6 e-con-full e-flex e-con e-child\" data-id=\"66b8fa6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcfd0d7 elementor-widget elementor-widget-heading\" data-id=\"dcfd0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00f3mo presentar la DIOT en el portal del SAT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84e91c6 elementor-widget elementor-widget-text-editor\" data-id=\"84e91c6\" 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 data-pm-slice=\"1 1 []\">El flujo general indicado por el SAT es el siguiente:\u00a0<\/p><ol><li data-pm-slice=\"1 1 []\">Ingresa al tr\u00e1mite de la DIOT en el portal del SAT.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Accede con RFC y contrase\u00f1a, tambi\u00e9n puedes ingresar con e.firma.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Selecciona el ejercicio, periodo, periodicidad y tiempo de declaraci\u00f3n.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Registra las operaciones manualmente o usa la opci\u00f3n <strong>Agregar desde archivo\u00a0<\/strong>para importar la carga batch.<\/li><li data-pm-slice=\"1 1 []\">Atiende los mensajes de validaci\u00f3n.<\/li><li data-pm-slice=\"1 1 []\">Revisa la informaci\u00f3n antes de enviarla.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Envia la declaraci\u00f3n.\u00a0<\/li><li data-pm-slice=\"1 1 []\">Descarga y conserva el acuse de recibo.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55d922c e-con-full e-flex e-con e-child\" data-id=\"55d922c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c7168a elementor-widget elementor-widget-image\" data-id=\"8c7168a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"20273\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/complemento-de-pago-factura-ppd\/attachment\/nota-3\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3.jpg\" data-orig-size=\"640,427\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Ludmila Nilava&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;DREAMWOOD&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Nota 3\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3.jpg\" width=\"640\" height=\"427\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3.jpg\" class=\"attachment-large size-large wp-image-20273\" alt=\"\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3-300x200.jpg 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3-272x182.jpg 272w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20273\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/complemento-de-pago-factura-ppd\/attachment\/nota-3\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3.jpg\" data-orig-size=\"640,427\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Ludmila Nilava&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;DREAMWOOD&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Nota 3\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2026\/08\/Nota-3.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a49b2a elementor-widget elementor-widget-heading\" data-id=\"1a49b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mira como se hace en el portal<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fa9556 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6fa9556\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.adminxml.com\/es\/blog\/como-presentar-la-diot-en-su-nuevo-portal-2025\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver como hacerlo en el portal del SAT<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ecb52e6 e-flex e-con-boxed e-con e-parent\" data-id=\"ecb52e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6395b60 e-con-full e-flex e-con e-child\" data-id=\"6395b60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cdda068 e-con-full e-flex e-con e-child\" data-id=\"cdda068\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0bea6b0 elementor-widget elementor-widget-image\" data-id=\"0bea6b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"20008\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/que-son-las-listas-negras-del-sat\/attachment\/blog-2\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Blog 2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2.jpg\" width=\"640\" height=\"959\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2.jpg\" class=\"attachment-large size-large wp-image-20008\" alt=\"\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2-200x300.jpg 200w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20008\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/que-son-las-listas-negras-del-sat\/attachment\/blog-2\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"Blog 2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/Blog-2.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-afb4e46 e-con-full e-flex e-con e-child\" data-id=\"afb4e46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c3b996a elementor-widget elementor-widget-heading\" data-id=\"c3b996a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Antes de importar el TXT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56683cd elementor-widget elementor-widget-text-editor\" data-id=\"56683cd\" 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>Comprueba que:\u00a0<\/p><ul><li>Coresponda al RFC y periodo seleccionados.\u00a0<\/li><li>Incluya la versi\u00f3n vigente del archivo.\u00a0<\/li><li>Mantenga los 54 campos en el orden solicitado.\u00a0<\/li><li>Utilice el separador requerido.\u00a0<\/li><li>No contenga encabezados, espacios o caracteres no permitidos, salvo que la especificaci\u00f3n vigente los admita.\u00a0<\/li><li>Los RFC y datos de identificaci\u00f3n tengan la longitud correcta.\u00a0<\/li><li>Los campos num\u00e9ricos respeten el formato solicitado.\u00a0<\/li><li>Las columnas que no aplican est\u00e9n representadas conforme a las reglas del archivo.<\/li><\/ul><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a5817d e-flex e-con-boxed e-con e-parent\" data-id=\"9a5817d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-372103e e-con-full e-flex e-con e-child\" data-id=\"372103e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9071e19 e-con-full e-flex e-con e-child\" data-id=\"9071e19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60d72f3 elementor-widget elementor-widget-heading\" data-id=\"60d72f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Facturas PUE, PPD y complementos de pago en la DIOT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0691033 elementor-widget elementor-widget-image\" data-id=\"0691033\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45b9135 elementor-widget elementor-widget-text-editor\" data-id=\"45b9135\" 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 data-pm-slice=\"1 1 []\">Una factura emitida dentro del mes no siempre debe considerarse \u00edntegramente en la DIOT de ese mismo periodo. La revisi\u00f3n depende de c\u00f3mo y cu\u00e1ndo se pag\u00f3 la operaci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f413d1 e-con-full e-flex e-con e-child\" data-id=\"3f413d1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4b308c3 e-con-full e-flex e-con e-child\" data-id=\"4b308c3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a08579 elementor-widget elementor-widget-text-editor\" data-id=\"9a08579\" 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\tOperaciones PUE\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-717e6e2 e-con-full e-flex e-con e-child\" data-id=\"717e6e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-acbe69a elementor-widget elementor-widget-text-editor\" data-id=\"acbe69a\" 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 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">En una operaci\u00f3n marcada como <strong>PUE, Pago en una sola exhibici\u00f3n<\/strong>, debe verificarse que el pago total se haya realizado en el plazo correspondiente y que la forma de pago registrada coincida con la efectivamente utilizada.<\/p><p style=\"text-align: justify;\">La Resoluci\u00f3n Miscel\u00e1nea Fiscal 2026 permite usar PUE cuando se estima que la totalidad ser\u00e1 pagada a m\u00e1s tardar el \u00faltimo d\u00eda del mes en que se emiti\u00f3 el CFDI. Si esto no ocurre, el emisor debe cancelar el comprobante y sustituirlo por uno con m\u00e9todo PPD, adem\u00e1s de emitir los complementos de pago que correspondan.<\/p><p style=\"text-align: justify;\">Para preparar la DIOT no basta con confiar en la etiqueta PUE: conviene comprobar el pago y detectar posibles sustituciones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-944be16 e-con-full e-flex e-con e-child\" data-id=\"944be16\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-95b9cfb e-con-full e-flex e-con e-child\" data-id=\"95b9cfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fbb4bc elementor-widget elementor-widget-text-editor\" data-id=\"3fbb4bc\" 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>Operaciones PPD<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4dfd2b7 e-con-full e-flex e-con e-child\" data-id=\"4dfd2b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-722145b elementor-widget elementor-widget-text-editor\" data-id=\"722145b\" 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 data-pm-slice=\"1 1 []\">En una operaci\u00f3n <strong>PPD, Pago en parcialidades o diferido<\/strong>, la factura original representa el valor total, pero los pagos se documentan mediante CFDI con complemento de pagos.<\/p><p>La persona que prepara la DIOT debe relacionar:<\/p><ul><li>La factura original.\u00a0<\/li><li>El pago efectivamente realizado en el periodo.\u00a0<\/li><li>El complemento de pago correspondiente.\u00a0<\/li><li>El IVA atribuible al pago.\u00a0<\/li><li>Las parcialidades anteriores o posteriores, cuando sea necesario para validar saldos.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9cdb9b5 e-flex e-con-boxed e-con e-parent\" data-id=\"9cdb9b5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-279d5c7 e-con-full e-flex e-con e-child\" data-id=\"279d5c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-70a461e e-con-full e-flex e-con e-child\" data-id=\"70a461e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0716843 elementor-widget elementor-widget-heading\" data-id=\"0716843\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Proveedores nacionales, extranjeros y globales.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92857c2 elementor-widget elementor-widget-image\" data-id=\"92857c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-811a462 e-con-full e-flex e-con e-child\" data-id=\"811a462\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-acc1bd1 e-con-full e-flex e-con e-child\" data-id=\"acc1bd1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba96308 elementor-widget elementor-widget-heading\" data-id=\"ba96308\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Proveedor nacional<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-872aacc elementor-widget elementor-widget-text-editor\" data-id=\"872aacc\" 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 data-pm-slice=\"1 1 []\">Es el proveedor establecido en M\u00e9xico que se identifica mediante RFC. Se deben revisar su clasificaci\u00f3n, el tipo de operaci\u00f3n y los importes relacionados con el IVA.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ca42af elementor-widget elementor-widget-heading\" data-id=\"8ca42af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Proveedor extranjero<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-943bdf6 elementor-widget elementor-widget-text-editor\" data-id=\"943bdf6\" 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 data-pm-slice=\"1 1 []\">Cuando el proveedor reside en el extranjero, pueden solicitarse datos adicionales, como el n\u00famero de identificaci\u00f3n fiscal, nombre o denominaci\u00f3n y pa\u00eds de residencia. Las operaciones de importaci\u00f3n de bienes o servicios requieren especial atenci\u00f3n por sus efectos de IVA y por la documentaci\u00f3n que las respalda.<\/p><h3>\u00a0<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0629f5a e-con-full e-flex e-con e-child\" data-id=\"0629f5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dca6ef0 elementor-widget elementor-widget-image\" data-id=\"dca6ef0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" width=\"640\" height=\"959\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" class=\"attachment-large size-large wp-image-20019\" alt=\"contador escribiendo en papeles\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9-200x300.jpg 200w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f1e627 e-flex e-con-boxed e-con e-parent\" data-id=\"5f1e627\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f0e0b4d e-con-full e-flex e-con e-child\" data-id=\"f0e0b4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d5fd37b e-con-full e-flex e-con e-child\" data-id=\"d5fd37b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92b841a elementor-widget elementor-widget-heading\" data-id=\"92b841a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Proveedor global<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-330183b elementor-widget elementor-widget-text-editor\" data-id=\"330183b\" 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 data-pm-slice=\"1 1 []\">El proveedor global permite agrupar ciertas operaciones que no se relacionan individualmente. No significa que cualquier compra peque\u00f1a pueda concentrarse sin l\u00edmites.<\/p><p>La regla 4.5.2 de la RMF 2026 permite no relacionar individualmente proveedores hasta por un monto que no exceda del <strong>10% del total de los pagos efectivamente realizados en el mes<\/strong>. Adem\u00e1s, ninguna de las erogaciones incluidas puede ser superior a <strong>$50,000 por proveedor<\/strong>.<\/p><p>No se incluyen dentro de estos l\u00edmites:<\/p><ul><li>Determinados gastos de combustibles pagados con medios distintos de los se\u00f1alados por la regla.<\/li><li>Cantidades vinculadas con la obtenci\u00f3n de beneficios fiscales.<\/li><\/ul><p data-pm-slice=\"1 1 []\">Los comprobantes que soportan los gastos deben reunir los requisitos fiscales vigentes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d991207 e-con-full e-flex e-con e-child\" data-id=\"d991207\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9b89f5 elementor-widget elementor-widget-image\" data-id=\"f9b89f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" width=\"640\" height=\"959\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" class=\"attachment-large size-large wp-image-20019\" alt=\"contador escribiendo en papeles\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg 640w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9-200x300.jpg 200w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"20019\" data-permalink=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/efos-y-edos\/attachment\/blog-9\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" data-orig-size=\"640,959\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;Olya Kobruseva&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;1&quot;,&quot;alt&quot;:&quot;&quot;}\" data-image-title=\"blog 9\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c184b47 e-flex e-con-boxed e-con e-parent\" data-id=\"c184b47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f1928b9 e-con-full e-flex e-con e-child\" data-id=\"f1928b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ed78945 e-con-full e-flex e-con e-child\" data-id=\"ed78945\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50251a5 elementor-widget elementor-widget-heading\" data-id=\"50251a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ejemplo sencillo de provedor global.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee1f6ed elementor-widget elementor-widget-text-editor\" data-id=\"ee1f6ed\" 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 data-pm-slice=\"1 1 []\">Supongamos que durante el mes se realizaron pagos por $1,000,000. El l\u00edmite general del 10% ser\u00eda $100,000. Dentro de ese conjunto, ning\u00fan proveedor podr\u00eda superar individualmente el l\u00edmite de $50,000 para ser agrupado, adem\u00e1s de cumplir los dem\u00e1s requisitos.<\/p><p>Si un proveedor recibi\u00f3 $60,000 durante el mes, no deber\u00eda incorporarse al proveedor global bajo esta facilidad. Debe relacionarse individualmente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b22eb1 e-flex e-con-boxed e-con e-parent\" data-id=\"3b22eb1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2f1cb6a e-con-full e-flex e-con e-child\" data-id=\"2f1cb6a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-69de1c4 e-con-full e-flex e-con e-child\" data-id=\"69de1c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e213f6 elementor-widget elementor-widget-heading\" data-id=\"8e213f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfC\u00f3mo afectan las notas de cr\u00e9dito?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa0c2be elementor-widget elementor-widget-image\" data-id=\"fa0c2be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d586480 e-con-full e-flex e-con e-child\" data-id=\"d586480\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf576df elementor-widget elementor-widget-text-editor\" data-id=\"bf576df\" 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 data-pm-slice=\"1 1 []\">Las notas de cr\u00e9dito o CFDI de egreso pueden disminuir el valor de una operaci\u00f3n, reflejar devoluciones, descuentos o bonificaciones. Ignorarlas puede provocar que los montos reportados por proveedor sean mayores que los realmente reconocidos.<\/p><p>Antes de aplicarlas, revisa:<\/p><ul data-spread=\"false\"><li><p>El CFDI de ingreso con el que est\u00e1n relacionadas.<\/p><\/li><li><p>La fecha y el periodo en que surten efecto.<\/p><\/li><li><p>Si existe devoluci\u00f3n o compensaci\u00f3n de importes.<\/p><\/li><li><p>El efecto sobre la base y el IVA.<\/p><\/li><li><p>La vigencia tanto de la nota como del comprobante relacionado.<\/p><\/li><\/ul><p>No conviene restar autom\u00e1ticamente todas las notas de cr\u00e9dito emitidas en el mes. Su tratamiento debe corresponder con la operaci\u00f3n, el pago y el periodo que se est\u00e1 declarando.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0578263 e-flex e-con-boxed e-con e-parent\" data-id=\"0578263\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-87a083c e-con-full e-flex e-con e-child\" data-id=\"87a083c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6ac9cd7 e-con-full e-flex e-con e-child\" data-id=\"6ac9cd7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c45ace elementor-widget elementor-widget-heading\" data-id=\"0c45ace\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Errores frecuentes al preparar la DIOT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cef7957 elementor-widget elementor-widget-image\" data-id=\"cef7957\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30ec2b3 e-con-full e-flex e-con e-child\" data-id=\"30ec2b3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ae3f0e elementor-widget elementor-widget-text-editor\" data-id=\"2ae3f0e\" 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 data-pm-slice=\"1 1 []\">La mayor\u00eda de los errores no comienza al cargar el archivo en el portal, sino durante la selecci\u00f3n y clasificaci\u00f3n de la informaci\u00f3n. Detectarlos en la fuente evita repetir correcciones al final del proceso.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8330747 elementor-widget elementor-widget-heading\" data-id=\"8330747\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">1. Tomar todas las facturas emitidas en el mes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2655a15 elementor-widget elementor-widget-text-editor\" data-id=\"2655a15\" 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 data-pm-slice=\"1 1 []\">La fecha del CFDI no sustituye la revisi\u00f3n del pago. Esto afecta especialmente a las operaciones PPD.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9ff649 e-con-full e-flex e-con e-child\" data-id=\"a9ff649\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9b6323b elementor-widget elementor-widget-heading\" data-id=\"9b6323b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2. Omitir complementos emitidos durante los primeros cinco d\u00edas del mes siguiente<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a0fc35 elementor-widget elementor-widget-text-editor\" data-id=\"1a0fc35\" 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 data-pm-slice=\"1 1 []\">El complemento puede documentar un pago del periodo anterior. Si la b\u00fasqueda se cierra demasiado pronto, la informaci\u00f3n queda incompleta.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-988eb46 e-con-full e-flex e-con e-child\" data-id=\"988eb46\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-db5bd3d elementor-widget elementor-widget-heading\" data-id=\"db5bd3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">3. Incluir CFDI cancelados<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b82a37e elementor-widget elementor-widget-text-editor\" data-id=\"b82a37e\" 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 data-pm-slice=\"1 1 []\">Un comprobante descargado puede cambiar de estado. Val\u00eddalo cerca del momento en que preparas la declaraci\u00f3n.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4727a0c e-con-full e-flex e-con e-child\" data-id=\"4727a0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7780363 elementor-widget elementor-widget-heading\" data-id=\"7780363\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">4. No considerar notas de cr\u00e9dito<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9d3bd8 elementor-widget elementor-widget-text-editor\" data-id=\"b9d3bd8\" 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 data-pm-slice=\"1 1 []\">Esto puede inflar el valor de las operaciones y el IVA por proveedor.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19aeaef e-con-full e-flex e-con e-child\" data-id=\"19aeaef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de3668c elementor-widget elementor-widget-heading\" data-id=\"de3668c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">5. Confundir IVA trasladado con IVA acreditable<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4369cb9 elementor-widget elementor-widget-text-editor\" data-id=\"4369cb9\" 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 data-pm-slice=\"1 1 []\">Que el impuesto aparezca en un CFDI no implica autom\u00e1ticamente que pueda acreditarse en su totalidad.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ffec17b e-con-full e-flex e-con e-child\" data-id=\"ffec17b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e0f4d9 elementor-widget elementor-widget-heading\" data-id=\"8e0f4d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">6. Aplicar la misma clasificaci\u00f3n a todos los proveedores\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac00f01 elementor-widget elementor-widget-text-editor\" data-id=\"ac00f01\" 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 data-pm-slice=\"1 1 []\">Los proveedores extranjeros, las importaciones y ciertas operaciones requieren datos o tratamientos diferentes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b586ae3 e-con-full e-flex e-con e-child\" data-id=\"b586ae3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3fcd8f6 elementor-widget elementor-widget-heading\" data-id=\"3fcd8f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">7. Usar proveedor global sin revisar los l\u00edmites<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec9ce1a elementor-widget elementor-widget-text-editor\" data-id=\"ec9ce1a\" 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 data-pm-slice=\"1 1 []\">La agrupaci\u00f3n est\u00e1 sujeta al l\u00edmite del 10%, al tope por proveedor y a exclusiones espec\u00edficas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a66ac1 e-con-full e-flex e-con e-child\" data-id=\"5a66ac1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6221b99 elementor-widget elementor-widget-heading\" data-id=\"6221b99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">8. Convertir moneda extranjera sin documentar el tipo de cambio<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f1373d5 elementor-widget elementor-widget-text-editor\" data-id=\"f1373d5\" 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 data-pm-slice=\"1 1 []\">Los montos deben expresarse de forma coherente en pesos y conservar el soporte del tipo de cambio utilizado.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70d7543 e-con-full e-flex e-con e-child\" data-id=\"70d7543\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a106808 elementor-widget elementor-widget-heading\" data-id=\"a106808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">9. Modificar directamente el TXT sin controlar la fuente\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07ed704 elementor-widget elementor-widget-text-editor\" data-id=\"07ed704\" 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 data-pm-slice=\"1 1 []\">Corregir registros solo en el archivo final dificulta la trazabilidad. Es preferible ajustar la base o reporte de origen y volver a generar la carga.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-af55319 e-con-full e-flex e-con e-child\" data-id=\"af55319\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99136c9 elementor-widget elementor-widget-heading\" data-id=\"99136c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">10. Enviar sin conciliar con la declaraci\u00f3n de IVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da04d57 elementor-widget elementor-widget-text-editor\" data-id=\"da04d57\" 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 data-pm-slice=\"1 1 []\">Una diferencia no explicada puede provenir de pagos, retenciones, proporciones, notas de cr\u00e9dito o periodos distintos. Debe investigarse antes de presentar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7e340d e-flex e-con-boxed e-con e-parent\" data-id=\"c7e340d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-09eab64 e-con-full e-flex e-con e-child\" data-id=\"09eab64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d047a01 e-con-full e-flex e-con e-child\" data-id=\"d047a01\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff33455 elementor-widget elementor-widget-heading\" data-id=\"ff33455\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00f3mo generar la carga batch DIOT con MiAdminXML<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-234d118 elementor-widget elementor-widget-image\" data-id=\"234d118\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" width=\"640\" height=\"79\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" class=\"attachment-large size-large wp-image-8765\" alt=\"alt=&quot;&quot;\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-300x37.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1536x190.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png 1936w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"8765\" data-permalink=\"https:\/\/www.adminxml.com\/es\/?attachment_id=8765\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2.png\" data-orig-size=\"1936,239\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"barra2\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2023\/10\/barra2-1024x126.png\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5465c4 elementor-widget elementor-widget-text-editor\" data-id=\"f5465c4\" 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 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">Cuando llevas la DIOT de varios proveedores o contribuyentes, el tiempo no se va \u00fanicamente en crear el archivo: tambi\u00e9n se consume buscando comprobantes, validando su estado y relacionando pagos.<\/p><p style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">El <strong>M\u00f3dulo de Declaraci\u00f3n DIOT de MiAdminXML<\/strong> utiliza un <strong>asistente<\/strong> que concentra varias de estas revisiones antes de generar la carga batch. El proceso parte de los XML previamente descargados y permite trabajar por contribuyente, ejercicio y periodo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-150d210 e-con-full e-flex e-con e-child\" data-id=\"150d210\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-f42f6c9 e-con-full e-flex e-con e-child\" data-id=\"f42f6c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e96990d elementor-widget elementor-widget-text-editor\" data-id=\"e96990d\" 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 data-pm-slice=\"1 3 []\">El asistente permite:<\/p><ul data-spread=\"false\"><li>Localizar facturas PUE, PPD, notas de cr\u00e9dito y complementos de pago.<\/li><li>Incluir complementos del mes siguiente seg\u00fan la selecci\u00f3n de la persona usuaria.<\/li><li>Validar el estado de los comprobantes ante el SAT.<\/li><li>Separar comprobantes vigentes, cancelados y no identificados.<\/li><li>Clasificar operaciones por regi\u00f3n fronteriza norte, regi\u00f3n fronteriza sur o resto del pa\u00eds.<\/li><li>Convertir comprobantes en moneda extranjera a pesos mexicanos.<\/li><li>Calcular valores preliminares para la DIOT.<\/li><li>Aplicar una proporci\u00f3n manual de acreditamiento o un acreditamiento del 100%.<\/li><li>Ajustar el IVA acreditable de proveedores espec\u00edficos desde el reporte.<\/li><li>Generar el archivo .txt con las 54 columnas del formato actual.<\/li><li>Abrir el portal del SAT para continuar con la presentaci\u00f3n.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa1575b elementor-widget elementor-widget-text-editor\" data-id=\"aa1575b\" 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 style=\"text-align: justify;\" data-pm-slice=\"1 1 []\">La automatizaci\u00f3n reduce tareas repetitivas, pero conserva una etapa de revisi\u00f3n. Antes de generar la batch, puedes consultar el reporte, modificar clasificaciones cuando sea necesario y verificar los comprobantes que integran cada proveedor. As\u00ed, la herramienta acelera la preparaci\u00f3n sin sustituir el criterio de quien conoce la contabilidad del contribuyente.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d49b2d elementor-widget elementor-widget-text-editor\" data-id=\"1d49b2d\" 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 data-pm-slice=\"1 1 [&quot;blockquote&quot;,{&quot;start&quot;:30028,&quot;end&quot;:30269}]\">Convierte la preparaci\u00f3n de la DIOT en un proceso m\u00e1s claro, revisable y con menos captura manual.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-043c05a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"043c05a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-grow\" href=\"https:\/\/www.adminxml.com\/es\/generar-carga-batch-diot\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00a1Conoce m\u00e1s del m\u00f3dulo Declaraci\u00f3n DIOT aqu\u00ed!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74c8762 e-flex e-con-boxed e-con e-parent\" data-id=\"74c8762\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-69f7254 e-con-full e-flex e-con e-child\" data-id=\"69f7254\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0439065 e-con-full e-flex e-con e-child\" data-id=\"0439065\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f806d19 elementor-widget elementor-widget-heading\" data-id=\"f806d19\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Horario de Atenci\u00f3n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-198d9d2 elementor-widget elementor-widget-heading\" data-id=\"198d9d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Lunes a Viernes <br>\n9:00am - 2:00pm |\n3:00pm - 6:00pm<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7299af6 e-con-full e-flex e-con e-child\" data-id=\"7299af6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe40815 elementor-widget elementor-widget-heading\" data-id=\"fe40815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">N\u00famero de atenci\u00f3n Telef\u00f3nica\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2b59bd elementor-widget elementor-widget-heading\" data-id=\"d2b59bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">771 285 0074<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-836d6fb e-con-full e-flex e-con e-child\" data-id=\"836d6fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc162be elementor-widget elementor-widget-heading\" data-id=\"bc162be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Correo de Atenci\u00f3n \n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5718991 elementor-widget elementor-widget-heading\" data-id=\"5718991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">ventas.computocontable@gmail.com\nsoporte.computocontable@gmail.com\n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2d475e e-con-full e-flex e-con e-child\" data-id=\"b2d475e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d40aeef elementor-widget elementor-widget-heading\" data-id=\"d40aeef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Direcci\u00f3n\n\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fc3b63 elementor-widget elementor-widget-heading\" data-id=\"4fc3b63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u00c1lamo Dorado 124 Col. Campestre Villas del \u00c1lamo C.P. 42184 Mineral de la Reforma, Hidalgo.\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-02ab3ea e-con-full e-flex e-con e-child\" data-id=\"02ab3ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f123f8 elementor-align-left elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"8f123f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-shrink\" href=\"https:\/\/www.adminxml.com\/es\/miadminxml\/aviso-de-privacidad\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Aviso de Privacidad<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ddb6d6d elementor-align-left elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"ddb6d6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-shrink\" href=\"https:\/\/www.adminxml.com\/es\/miadminxml\/terminos-y-condiciones\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Terminos y Condiciones<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91edbc2 elementor-shape-square elementor-grid-3 e-grid-align-left elementor-widget elementor-widget-social-icons\" data-id=\"91edbc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-9ff589a\" href=\"https:\/\/www.facebook.com\/computocontable\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-38a986d\" href=\"https:\/\/www.youtube.com\/channel\/UCiv5pcKjnESvJDJGa9oaTAQ\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-7e9f116\" href=\"https:\/\/www.instagram.com\/computocontable\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Gu\u00eda DIOT 2026: Qu\u00e9 es, qui\u00e9nes deben presentarla y c\u00f3mo generar la carga batch. La DIOT no tendr\u00eda que quitarte m\u00e1s tiempo del necesario. Sin embargo, cuando debes revisar facturas, pagos, complementos, cancelaciones y montos de IVA de varios proveedores, una obligaci\u00f3n peri\u00f3dica puede convertirse en horas de b\u00fasqueda, captura y correcciones. La dificultad aumenta <a href=\"https:\/\/www.adminxml.com\/es\/blog\/diot\/guia-diot\/\" rel=\"nofollow\"><span class=\"sr-only\">Leer m\u00e1sGuia DIOT<\/span>[&hellip;]<\/a><\/p>\n","protected":false},"author":7,"featured_media":20019,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_canvas","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[59,101],"tags":[],"class_list":["post-20170","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-diot"],"jetpack_featured_media_url":"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-9.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7PF4O-5fk","_links":{"self":[{"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts\/20170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/comments?post=20170"}],"version-history":[{"count":5,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts\/20170\/revisions"}],"predecessor-version":[{"id":20520,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts\/20170\/revisions\/20520"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/media\/20019"}],"wp:attachment":[{"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/media?parent=20170"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/categories?post=20170"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/tags?post=20170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}