{"id":2909,"date":"2018-04-17T13:24:25","date_gmt":"2018-04-17T18:24:25","guid":{"rendered":"http:\/\/www.adminxml.com\/es\/?p=2909"},"modified":"2026-08-12T13:12:46","modified_gmt":"2026-08-12T19:12:46","slug":"que-son-las-listas-negras-del-sat","status":"publish","type":"post","link":"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/que-son-las-listas-negras-del-sat\/","title":{"rendered":"\u00bfQu\u00e9 son las listas negras del SAT?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2909\" class=\"elementor elementor-2909\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a99487 e-flex e-con-boxed e-con e-parent\" data-id=\"0a99487\" 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-6fb4370 e-con-full e-flex e-con e-child\" data-id=\"6fb4370\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e387eca e-con-full e-flex e-con e-child\" data-id=\"e387eca\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb5665d elementor-widget elementor-widget-theme-site-logo elementor-widget-image\" data-id=\"fb5665d\" 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-76a457b e-con-full e-flex e-con e-child\" data-id=\"76a457b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f93f10 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=\"5f93f10\" 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; 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Un proveedor puede emitir un CFDI vigente y, aun as\u00ed, aparecer en alguno de los listados p\u00fablicos del Servicio de Administraci\u00f3n Tributaria (SAT).<\/p>\n<p>Por eso, revisar \u00fanicamente si una factura est\u00e1 vigente o cancelada no siempre es suficiente. Tambi\u00e9n es importante comprobar si el RFC del emisor se encuentra en las llamadas listas negras del SAT y entender el motivo de su publicaci\u00f3n.<\/p>\n<p>En esta gu\u00eda te explicamos qu\u00e9 son estos listados, cu\u00e1les son sus diferencias, c\u00f3mo consultar un RFC y qu\u00e9 aspectos debes revisar antes de tomar decisiones contables.<\/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-40341c4 e-con-full e-flex e-con e-child\" data-id=\"40341c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e3f73c elementor-widget elementor-widget-image\" data-id=\"7e3f73c\" 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=\"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-548bb87 e-con-full e-flex e-con e-child\" data-id=\"548bb87\" 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-b7754e9 elementor-widget elementor-widget-heading\" data-id=\"b7754e9\" 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\">Importante<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a58caad elementor-widget elementor-widget-text-editor\" data-id=\"a58caad\" 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><strong>\u201cListas negras del SAT\u201d <\/strong>es una expresi\u00f3n de uso com\u00fan. El SAT publica bases y relaciones de contribuyentes organizadas conforme a distintos art\u00edculos y supuestos del C\u00f3digo Fiscal de la Federaci\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb872a7 e-flex e-con-boxed e-con e-parent\" data-id=\"eb872a7\" 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-e5d4a22 e-con-full e-flex e-con e-child\" data-id=\"e5d4a22\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b2f114 elementor-widget elementor-widget-heading\" data-id=\"8b2f114\" 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 son las listas negras 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-c8b590a elementor-widget elementor-widget-text-editor\" data-id=\"c8b590a\" 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>Las listas negras del SAT son registros p\u00fablicos que permiten consultar a contribuyentes ubicados en determinados supuestos fiscales. Dependiendo del listado, pueden incluir personas f\u00edsicas o morales con adeudos fiscales, no localizadas, relacionadas con operaciones presuntamente inexistentes o involucradas en la transmisi\u00f3n indebida de p\u00e9rdidas fiscales.<\/p>\n<p>No todas las publicaciones significan lo mismo. Encontrar un RFC en un listado de contribuyentes no localizados no tiene la misma interpretaci\u00f3n que encontrarlo como definitivo en el listado del art\u00edculo 69-B. Por eso es indispensable identificar primero el fundamento y el estatus de la publicaci\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-677e170 e-flex e-con-boxed e-con e-parent\" data-id=\"677e170\" 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-f5cff5d e-con-full e-flex e-con e-child\" data-id=\"f5cff5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87329bf elementor-widget elementor-widget-heading\" data-id=\"87329bf\" 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\">Diferencias entre los art\u00edculos 69-69-B y 69-B Bis<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-685da99 elementor-widget elementor-widget-text-editor\" data-id=\"685da99\" 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>Los principales listados que suelen agruparse bajo el t\u00e9rmino \u201clistas negras\u201d tienen finalidades diferentes:<\/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-6489d08 e-con-full e-flex e-con e-child\" data-id=\"6489d08\" 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-aa07337 e-con-full e-flex e-con e-child\" data-id=\"aa07337\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30da215 elementor-widget elementor-widget-text-editor\" data-id=\"30da215\" 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>Listado<\/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-1f1a918 e-con-full e-flex e-con e-child\" data-id=\"1f1a918\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-132223f elementor-widget elementor-widget-text-editor\" data-id=\"132223f\" 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>Qu\u00e9 publica<\/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-7b082d5 e-con-full e-flex e-con e-child\" data-id=\"7b082d5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b82d83 elementor-widget elementor-widget-text-editor\" data-id=\"8b82d83\" 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>Ejemplos de categor\u00edas<\/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-58106ed e-con-full e-flex e-con e-child\" data-id=\"58106ed\" 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-ec710ed e-con-full e-flex e-con e-child\" data-id=\"ec710ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba50543 elementor-widget elementor-widget-text-editor\" data-id=\"ba50543\" 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>Art\u00edculo 69<\/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-704d68c e-con-full e-flex e-con e-child\" data-id=\"704d68c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27554b5 elementor-widget elementor-widget-text-editor\" data-id=\"27554b5\" 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>Contribuyentes ubicados en distintos supuestos de incumplimiento o publicaci\u00f3n fiscal.<\/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-bcb6bfe e-con-full e-flex e-con e-child\" data-id=\"bcb6bfe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f370b1b elementor-widget elementor-widget-text-editor\" data-id=\"f370b1b\" 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>Cr\u00e9ditos firmes o exigibles, no localizados, cancelados, sentencias y otras categor\u00edas publicadas por el 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<div class=\"elementor-element elementor-element-25552a7 e-con-full e-flex e-con e-child\" data-id=\"25552a7\" 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-081b7d0 e-con-full e-flex e-con e-child\" data-id=\"081b7d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60d9bfe elementor-widget elementor-widget-text-editor\" data-id=\"60d9bfe\" 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>Art\u00edculo 69-B<\/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-92eb268 e-con-full e-flex e-con e-child\" data-id=\"92eb268\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38720fa elementor-widget elementor-widget-text-editor\" data-id=\"38720fa\" 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>Contribuyentes relacionados con la presunci\u00f3n de operaciones inexistentes.<\/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-188c9e1 e-con-full e-flex e-con e-child\" data-id=\"188c9e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e4ec6dd elementor-widget elementor-widget-text-editor\" data-id=\"e4ec6dd\" 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>Presuntos, definitivos, desvirtuados y sentencias favorables.<\/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-c8861eb e-con-full e-flex e-con e-child\" data-id=\"c8861eb\" 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-b55b363 e-con-full e-flex e-con e-child\" data-id=\"b55b363\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13d36c6 elementor-widget elementor-widget-text-editor\" data-id=\"13d36c6\" 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>Art\u00edculo 69-B Bis<\/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-23508a8 e-con-full e-flex e-con e-child\" data-id=\"23508a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-94f5bf0 elementor-widget elementor-widget-text-editor\" data-id=\"94f5bf0\" 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>Contribuyentes relacionados con la presunci\u00f3n de operaciones inexistentes.<\/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-4272869 e-con-full e-flex e-con e-child\" data-id=\"4272869\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61e19d9 elementor-widget elementor-widget-text-editor\" data-id=\"61e19d9\" 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>Definitivos y sentencias favorables, adem\u00e1s del listado completo publicado por el 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-d657592 e-flex e-con-boxed e-con e-parent\" data-id=\"d657592\" 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-db110dc e-con-full e-flex e-con e-child\" data-id=\"db110dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b17396e elementor-widget elementor-widget-heading\" data-id=\"b17396e\" 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\">\u00bfQu\u00e9 es la lista del art\u00edculo 69 del SAT?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae77bda elementor-widget elementor-widget-text-editor\" data-id=\"ae77bda\" 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>El art\u00edculo 69 permite publicar el nombre, denominaci\u00f3n o raz\u00f3n social y el RFC de contribuyentes que se encuentren en alguno de los supuestos establecidos por el C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n<p>Entre las categor\u00edas que el SAT pone a disposici\u00f3n para consulta se encuentran:<\/p>\n<ul>\n<li>Cr\u00e9ditos fiscales firmes.<\/li>\n<li>Cr\u00e9ditos fiscales exigibles.<\/li>\n<li>Contribuyentes no localizados.<\/li>\n<li>Cr\u00e9ditos cancelados.<\/li>\n<li>Contribuyentes con sentencia condenatoria por delito fiscal.<\/li>\n<li>Otras categor\u00edas de publicaci\u00f3n, como ciertos cr\u00e9ditos condonados o reducciones.<\/li>\n<\/ul>\n<p>Estas categor\u00edas deben interpretarse por separado. Por ejemplo, que un cr\u00e9dito haya sido cancelado no significa necesariamente que la deuda haya sido perdonada ni que el contribuyente haya dejado autom\u00e1ticamente de operar.<\/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-a565e83 e-con-full e-flex e-con e-child\" data-id=\"a565e83\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9977d64 elementor-widget elementor-widget-heading\" data-id=\"9977d64\" 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\">\u00bfQu\u00e9 es la lista del art\u00edculo 69-B del SAT?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0af7323 elementor-widget elementor-widget-text-editor\" data-id=\"0af7323\" 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>El art\u00edculo 69-B se relaciona con contribuyentes que han emitido comprobantes sin contar con los activos, personal, infraestructura o capacidad material para realizar las operaciones que esos CFDI amparan, o que se encuentran no localizados. En estos casos, la autoridad puede presumir la inexistencia de las operaciones.<\/p>\n<p>El SAT publica diferentes estatus porque el procedimiento puede cambiar conforme el contribuyente aporta documentaci\u00f3n, desvirt\u00faa la presunci\u00f3n o ejerce medios de defensa:<\/p>\n<p><strong>Presunto:<\/strong> el SAT notific\u00f3 al contribuyente porque considera que puede ubicarse en el supuesto del art\u00edculo 69-B.<\/p>\n<p><strong>Definitivo:<\/strong> el contribuyente no desvirtu\u00f3 la presunci\u00f3n conforme al procedimiento aplicable y fue publicado con ese car\u00e1cter.<\/p>\n<p><strong>Desvirtuado:<\/strong> la informaci\u00f3n aportada permiti\u00f3 aclarar la situaci\u00f3n dentro del procedimiento correspondiente.<\/p>\n<p><strong>Sentencia favorable:<\/strong> el contribuyente obtuvo una resoluci\u00f3n favorable derivada de un medio de defensa.<\/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-7a65888 e-con-full e-flex e-con e-child\" data-id=\"7a65888\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-97b2d01 elementor-widget elementor-widget-heading\" data-id=\"97b2d01\" 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\">\u00bfQu\u00e9 es el art\u00edculo 69-B Bis?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f139ffb elementor-widget elementor-widget-text-editor\" data-id=\"f139ffb\" 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>El art\u00edculo 69-B Bis se enfoca en la presunci\u00f3n de transmisi\u00f3n indebida del derecho a disminuir p\u00e9rdidas fiscales. Aunque tambi\u00e9n forma parte de los datos p\u00fablicos del SAT, su objeto no es el mismo que el del art\u00edculo 69-B sobre operaciones inexistentes.<\/p>\n<p>Incluir esta diferencia evita confundir una revisi\u00f3n de proveedores y CFDI con un procedimiento relacionado con p\u00e9rdidas fiscales.<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f7d780 e-flex e-con-boxed e-con e-parent\" data-id=\"7f7d780\" 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-9cd0649 e-con-full e-flex e-con e-child\" data-id=\"9cd0649\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3c0236c e-con-full e-flex e-con e-child\" data-id=\"3c0236c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb1dfab elementor-widget elementor-widget-heading\" data-id=\"fb1dfab\" 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 consultar un RFC en las listas negras 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-5d71f9f elementor-widget elementor-widget-image\" data-id=\"5d71f9f\" 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=\"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-f2b90e3 elementor-widget elementor-widget-text-editor\" data-id=\"f2b90e3\" 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 consulta puede realizarse directamente en el Portal del SAT. Para obtener un resultado \u00fatil, sigue estos pasos:<\/p>\n<ol>\n<li>Ingresa al <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.sat.gob.mx\/minisitio\/DatosAbiertos\/contribuyentes_publicados.html\" target=\"_blank\" rel=\"noopener\">apartado oficial de contribuyentes publicados.<\/a><\/span><\/li>\n<li>Identifica el listado que necesitas consultar: art\u00edculo 69, art\u00edculo 69-B o art\u00edculo 69-B Bis.<\/li>\n<li>Busca el RFC o el nombre completo del contribuyente. Tambi\u00e9n puedes descargar el archivo disponible y realizar la b\u00fasqueda en la base correspondiente.<\/li>\n<li>Revisa el supuesto, estatus y fecha de publicaci\u00f3n. En el art\u00edculo 69-B, distingue entre presunto, definitivo, desvirtuado y sentencia favorable.<\/li>\n<li>Conserva evidencia de la consulta y documenta las acciones tomadas cuando el resultado sea relevante para tus procesos contables.<\/li>\n<\/ol>\n<p>Las relaciones publicadas por el SAT pueden cambiar. Una consulta sin coincidencias indica que el RFC no apareci\u00f3 en la base revisada en ese momento, pero no sustituye futuras verificaciones.<\/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-f612185 e-con-full e-flex e-con e-child\" data-id=\"f612185\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ec531d elementor-widget elementor-widget-image\" data-id=\"1ec531d\" 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\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-2ee16f9 e-flex e-con-boxed e-con e-parent\" data-id=\"2ee16f9\" 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-0400c8e e-con-full e-flex e-con e-child\" data-id=\"0400c8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7f9d809 e-con-full e-flex e-con e-child\" data-id=\"7f9d809\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a085a9 elementor-widget elementor-widget-heading\" data-id=\"2a085a9\" 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 un proveedor aparece en una lista negra?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-abe6511 elementor-widget elementor-widget-image\" data-id=\"abe6511\" 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=\"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-828c2f8 elementor-widget elementor-widget-text-editor\" data-id=\"828c2f8\" 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;\">El primer paso es evitar conclusiones autom\u00e1ticas. La acci\u00f3n adecuada depende del listado y del estatus encontrado. Una coincidencia puede justificar una revisi\u00f3n adicional de la operaci\u00f3n, del expediente del proveedor y de la documentaci\u00f3n que acredita la materialidad.<\/p>\n<p style=\"text-align: justify;\">Como medida preventiva, conviene:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Confirmar que el RFC coincida exactamente con el proveedor.<\/li>\n<li>Identificar el art\u00edculo, la categor\u00eda y el estatus de la publicaci\u00f3n.<\/li>\n<li>Revisar la fecha de actualizaci\u00f3n del listado.<\/li>\n<li>Conservar contratos, entregables, comprobantes de pago y dem\u00e1s documentaci\u00f3n de la operaci\u00f3n.<\/li>\n<li>Solicitar orientaci\u00f3n fiscal o legal cuando el caso pueda afectar una deducci\u00f3n, acreditamiento o procedimiento ante la autoridad.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La aparici\u00f3n de un proveedor en un listado no debe evaluarse de manera aislada. La evidencia de que la operaci\u00f3n ocurri\u00f3 y la situaci\u00f3n espec\u00edfica del contribuyente son elementos importantes para definir el siguiente paso.<\/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-6b0bdf0 e-con-full e-flex e-con e-child\" data-id=\"6b0bdf0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2961fe2 elementor-widget elementor-widget-heading\" data-id=\"2961fe2\" 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 hago si mi RFC aparece publicado?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a0d996 elementor-widget elementor-widget-image\" data-id=\"8a0d996\" 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=\"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-045e9b9 elementor-widget elementor-widget-text-editor\" data-id=\"045e9b9\" 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>Primero identifica el listado y el motivo de la publicaci\u00f3n. Si se trata del art\u00edculo 69 y no est\u00e1s de acuerdo con la informaci\u00f3n, el SAT contempla un procedimiento de aclaraci\u00f3n en el que puedes presentar las pruebas que consideres pertinentes.<\/p>\n<p>Si la publicaci\u00f3n corresponde al art\u00edculo 69-B o 69-B Bis, revisa las notificaciones y los plazos aplicables al procedimiento. Debido a que cada situaci\u00f3n puede requerir documentaci\u00f3n y acciones diferentes, es recomendable atenderla con asesor\u00eda fiscal o legal especializada.<\/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-a6e9f4b e-flex e-con-boxed e-con e-parent\" data-id=\"a6e9f4b\" 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-7f25582 e-con-full e-flex e-con e-child\" data-id=\"7f25582\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bed8d62 e-con-full e-flex e-con e-child\" data-id=\"bed8d62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64cdb6a elementor-widget elementor-widget-heading\" data-id=\"64cdb6a\" 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\">Revisa tus XML contra las listas negras 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-5efef87 elementor-widget elementor-widget-text-editor\" data-id=\"5efef87\" 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>El <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.adminxml.com\/es\/operaciones-simuladas-sat\/\" target=\"_blank\" rel=\"noopener\">m\u00f3dulo Operaciones Simuladas, Incumplidos y No Localizados de MiAdminXML<\/a><\/span> analiza los CFDI cargados, identifica el RFC emisor y lo compara con las bases correspondientes del SAT.<\/p>\n<p>Con este m\u00f3dulo puedes:<\/p>\n<ul>\n<li>Validar el Estado SAT de comprobantes de ingreso, egreso, traslado, pago, n\u00f3mina y retenciones.<\/li>\n<li>Detectar contribuyentes publicados en operaciones simuladas, incumplidos o no localizados.<\/li>\n<li>Filtrar los resultados mediante columnas y secciones especializadas.<\/li>\n<li>Generar reportes y un acuse de validaci\u00f3n en PDF.<\/li>\n<li>Revisar todos los XML del reporte o \u00fanicamente los comprobantes seleccionados.<\/li>\n<\/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-0e9c8fd e-con-full e-flex e-con e-child\" data-id=\"0e9c8fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d207058 elementor-widget elementor-widget-image\" data-id=\"d207058\" 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=\"13700\" data-permalink=\"https:\/\/www.adminxml.com\/es\/operaciones-simuladas-sat\/attachment\/efos\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos-.png\" data-orig-size=\"4163,4153\" 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=\"efos\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--1024x1022.png\" width=\"640\" height=\"639\" src=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--1024x1022.png\" class=\"attachment-large size-large wp-image-13700\" alt=\"icono de modulo operaciones simuladas\" srcset=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--1024x1022.png 1024w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--300x300.png 300w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--150x150.png 150w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--1536x1532.png 1536w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--2048x2043.png 2048w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--250x250.png 250w, https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--174x174.png 174w\" sizes=\"(max-width: 640px) 100vw, 640px\" data-attachment-id=\"13700\" data-permalink=\"https:\/\/www.adminxml.com\/es\/operaciones-simuladas-sat\/attachment\/efos\/\" data-orig-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos-.png\" data-orig-size=\"4163,4153\" 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=\"efos\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2024\/10\/efos--1024x1022.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-34a1e16 e-con-full e-flex e-con e-child\" data-id=\"34a1e16\" 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-49aa018 elementor-widget elementor-widget-heading\" data-id=\"49aa018\" 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\">Revisa tus proveedores sin buscar RFC por RFC<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c7c54b elementor-widget elementor-widget-text-editor\" data-id=\"6c7c54b\" 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;\">Prueba MiAdminXML durante 30 d\u00edas, analiza tus propios XML y conserva evidencia de las validaciones realizadas.\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>Descarga XML, Admin\u00edstralos y Val\u00eddalos vs listas negras con MiAdminXML.<\/strong><\/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-7f07d9e elementor-align-center elementor-widget elementor-widget-button\" data-id=\"7f07d9e\" 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\/\" 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\">\u00a1Adquiere tu prueba gratis 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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-76710d8 e-flex e-con-boxed e-con e-parent\" data-id=\"76710d8\" 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-9ca6696 e-con-full e-flex e-con e-child\" data-id=\"9ca6696\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-13b7b62 e-con-full e-flex e-con e-child\" data-id=\"13b7b62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e814396 elementor-widget elementor-widget-heading\" data-id=\"e814396\" 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\">Preguntas frecuentes sobre listas negras 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-13da340 elementor-widget elementor-widget-qi_addons_for_elementor_faq\" data-id=\"13da340\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"qi_addons_for_elementor_faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"qodef-shortcode qodef-m qodef-qi-faq qodef-qi-clear qodef-behavior--none qodef-layout--simple qodef-style--border-between\">\n\t<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t\t\u00bfD\u00f3nde puedo consultar las listas negras del SAT?\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p style=\"text-align: justify\">En el Portal del SAT, dentro de los apartados de contribuyentes publicados y los tr\u00e1mites de los art\u00edculos 69, 69-B y 69-B Bis.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t\t\u00bfUna factura vigente significa que el proveedor no est\u00e1 en listas negras?\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p style=\"text-align: justify\">No. La vigencia corresponde al estado del CFDI. La revisi\u00f3n de listas negras consulta la situaci\u00f3n publicada del RFC en las bases correspondientes.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t\t\u00bfTodos los contribuyentes del art\u00edculo 69-B son definitivos?\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p style=\"text-align: justify\">No. El SAT publica distintos estatus, entre ellos presuntos, definitivos, desvirtuados y sentencias favorables.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t\t\u00bfQu\u00e9 debo hacer si encuentro a un proveedor?\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p style=\"text-align: justify\">Confirma el RFC, revisa el listado y el estatus, conserva evidencia de la consulta y eval\u00faa la operaci\u00f3n junto con su documentaci\u00f3n. Cuando exista un posible efecto fiscal, busca asesor\u00eda especializada.<\/p>\t<\/div>\n<\/div>\n<h3 class=\"qodef-e-title-holder\">\n\t<span class=\"qodef-e-title\">\n\t\t\t\t\u00bfCon qu\u00e9 frecuencia debo revisar a mis proveedores?\t<\/span>\n\t<\/h3>\n<div class=\"qodef-e-content\">\n\t<div class=\"qodef-e-content-inner\">\n\t\t<p style=\"text-align: justify\">La frecuencia depende del volumen y del nivel de riesgo de tus operaciones. Como pr\u00e1ctica preventiva, conviene incorporar la revisi\u00f3n a tus procesos peri\u00f3dicos y antes de decisiones contables relevantes.<\/p>\n<p style=\"text-align: justify\">\u00a0<\/p>\n<p style=\"text-align: justify\"><em>Nota: Este contenido es informativo y no sustituye la asesor\u00eda fiscal o legal aplicable a cada caso.<\/em><\/p>\t<\/div>\n<\/div>\n<\/div>\n\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u00bfD\\u00f3nde puedo consultar las listas negras del SAT?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"text-align: justify\\\">En el Portal del SAT, dentro de los apartados de contribuyentes publicados y los tr\\u00e1mites de los art\\u00edculos 69, 69-B y 69-B Bis.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfUna factura vigente significa que el proveedor no est\\u00e1 en listas negras?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"text-align: justify\\\">No. La vigencia corresponde al estado del CFDI. La revisi\\u00f3n de listas negras consulta la situaci\\u00f3n publicada del RFC en las bases correspondientes.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfTodos los contribuyentes del art\\u00edculo 69-B son definitivos?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"text-align: justify\\\">No. El SAT publica distintos estatus, entre ellos presuntos, definitivos, desvirtuados y sentencias favorables.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfQu\\u00e9 debo hacer si encuentro a un proveedor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"text-align: justify\\\">Confirma el RFC, revisa el listado y el estatus, conserva evidencia de la consulta y eval\\u00faa la operaci\\u00f3n junto con su documentaci\\u00f3n. Cuando exista un posible efecto fiscal, busca asesor\\u00eda especializada.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00bfCon qu\\u00e9 frecuencia debo revisar a mis proveedores?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p style=\\\"text-align: justify\\\">La frecuencia depende del volumen y del nivel de riesgo de tus operaciones. Como pr\\u00e1ctica preventiva, conviene incorporar la revisi\\u00f3n a tus procesos peri\\u00f3dicos y antes de decisiones contables relevantes.<\\\/p>\\n<p style=\\\"text-align: justify\\\">\\u00a0<\\\/p>\\n<p style=\\\"text-align: justify\\\"><em>Nota: Este contenido es informativo y no sustituye la asesor\\u00eda fiscal o legal aplicable a cada caso.<\\\/em><\\\/p>\"}}]}<\/script>\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-1ce78ea e-flex e-con-boxed e-con e-parent\" data-id=\"1ce78ea\" 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-9d42c1e e-con-full e-flex e-con e-child\" data-id=\"9d42c1e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ad701a1 e-con-full e-flex e-con e-child\" data-id=\"ad701a1\" 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-7e3848d elementor-widget elementor-widget-heading\" data-id=\"7e3848d\" 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-8c92d47 elementor-widget elementor-widget-heading\" data-id=\"8c92d47\" 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-b3d8506 e-con-full e-flex e-con e-child\" data-id=\"b3d8506\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bbbdaa elementor-widget elementor-widget-heading\" data-id=\"5bbbdaa\" 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-16c2732 elementor-widget elementor-widget-heading\" data-id=\"16c2732\" 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-fee6c69 e-con-full e-flex e-con e-child\" data-id=\"fee6c69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2093218 elementor-widget elementor-widget-heading\" data-id=\"2093218\" 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-c596203 elementor-widget elementor-widget-heading\" data-id=\"c596203\" 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-5bd4239 e-con-full e-flex e-con e-child\" data-id=\"5bd4239\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5096b6b elementor-widget elementor-widget-heading\" data-id=\"5096b6b\" 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-996b024 elementor-widget elementor-widget-heading\" data-id=\"996b024\" 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-9d6970a e-con-full e-flex e-con e-child\" data-id=\"9d6970a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-818cb0f elementor-align-left elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"818cb0f\" 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.computocontable.com\/comunicado-de-aviso-de-privacidad-computocontable\/\">\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-40e3853 elementor-align-left elementor-widget__width-initial elementor-widget elementor-widget-button\" data-id=\"40e3853\" 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\/\">\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-799c6b8 elementor-shape-square elementor-grid-3 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"799c6b8\" 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-6105ca8\" 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>Listas negras del SAT: qu\u00e9 son y c\u00f3mo consultar un RFC. Antes de registrar una operaci\u00f3n o considerar sus efectos fiscales, conviene saber con qui\u00e9n est\u00e1s trabajando. Un proveedor puede emitir un CFDI vigente y, aun as\u00ed, aparecer en alguno de los listados p\u00fablicos del Servicio de Administraci\u00f3n Tributaria (SAT). Por eso, revisar \u00fanicamente si <a href=\"https:\/\/www.adminxml.com\/es\/blog\/listas-negras-sat\/que-son-las-listas-negras-del-sat\/\" rel=\"nofollow\"><span class=\"sr-only\">Leer m\u00e1s\u00bfQu\u00e9 son las listas negras del SAT?<\/span>[&hellip;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":20004,"comment_status":"closed","ping_status":"closed","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":[59,100],"tags":[90,66],"class_list":["post-2909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-listas-negras-sat","tag-listas-negras","tag-validacion-xml"],"jetpack_featured_media_url":"https:\/\/www.adminxml.com\/es\/wp-content\/uploads\/2018\/04\/blog-1.jpg","jetpack_sharing_enabled":false,"jetpack_shortlink":"https:\/\/wp.me\/p7PF4O-KV","_links":{"self":[{"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts\/2909","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/comments?post=2909"}],"version-history":[{"count":5,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts\/2909\/revisions"}],"predecessor-version":[{"id":20341,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/posts\/2909\/revisions\/20341"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/media\/20004"}],"wp:attachment":[{"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/media?parent=2909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/categories?post=2909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adminxml.com\/es\/wp-json\/wp\/v2\/tags?post=2909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}