{"id":5535,"date":"2025-06-12T16:38:00","date_gmt":"2025-06-12T22:38:00","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=5535"},"modified":"2025-06-12T16:38:00","modified_gmt":"2025-06-12T22:38:00","slug":"razon-de-negocios-y-materialidad-de-las-operaciones-2","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/razon-de-negocios-y-materialidad-de-las-operaciones-2\/","title":{"rendered":"Raz\u00f3n de negocios y materialidad de las operaciones"},"content":{"rendered":"<p align=\"justify\">Recordemos que el SAT, en el ejercicio de sus facultades de comprobaci\u00f3n, podr\u00e1 presumir que los actos jur\u00eddicos carecen de una raz\u00f3n de negocio para la operaci\u00f3n de los contribuyentes y por lo tanto, rechazar\u00e1 operaciones de los contribuyentes con base en esta facultad.<\/p>\n<p align=\"justify\">Por lo anterior, se debe tener en cuenta que la raz\u00f3n de negocios busca \u201cdemostrar que son operaciones necesarias para el desarrollo de las actividades de la empresa, y que no se hacen s\u00f3lo por el beneficio fiscal.\u201d<\/p>\n<p align=\"justify\">Por otro lado, la materialidad de las operaciones busca \u201cdemostrar la existencia de las operaciones, es decir, certeza de que las operaciones son reales.\u201d<\/p>\n<p align=\"center\">\u00bfC\u00f3mo se puede acreditar la materialidad?<\/p>\n<p align=\"justify\">Al no ser un concepto de ley, no existe una manera reglamentada de acreditar la materialidad, pero en cualquier operaci\u00f3n se deber\u00e1 guardar junto con el CFDI de las operaciones, cualquier elemento de prueba de realizaci\u00f3n de la operaci\u00f3n, como son, entre otros:<\/p>\n<ul>\n<li>Contratos elaborados (darles fecha cierta).<\/li>\n<li>Expediente de conocimiento del proveedor, que cuenta con capacidad de proveer el producto o servicio.<\/li>\n<li>Orden de compra y recepci\u00f3n de los productos.<\/li>\n<li>En servicios, el entregable por parte del prestador del servicio.<\/li>\n<li>Cualquier otro elemento de prueba que se de en la operaci\u00f3n.<\/li>\n<\/ul>\n<p align=\"justify\">Acreditar la materialidad deber\u00e1 ser fundamental para que no se presuma la realizaci\u00f3n de operaciones inexistentes, y por lo tanto, ser sancionado por parte del SAT.<\/p>\n<p align=\"justify\">\n<p align=\"center\">******<\/p>\n<p align=\"justify\">Los Socios y el Comit\u00e9 Fiscal de Russell Bedford estamos a tus \u00f3rdenes para asesorarte en relaci\u00f3n al contenido de este bolet\u00edn informativo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Recordemos que el SAT, en el ejercicio de sus facultades de comprobaci\u00f3n, podr\u00e1 presumir que los actos jur\u00eddicos carecen de una raz\u00f3n de negocio para la operaci\u00f3n de los contribuyentes y por lo tanto, rechazar\u00e1 operaciones de los contribuyentes con base en esta facultad. Por lo anterior, se debe tener en cuenta que la raz\u00f3n&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5536,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-5535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Raz\u00f3n de negocios y materialidad de las operaciones | Russell Bedford<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/russellbedford.mx\/en\/fiscal\/razon-de-negocios-y-materialidad-de-las-operaciones-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Raz\u00f3n de negocios y materialidad de las operaciones | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Recordemos que el SAT, en el ejercicio de sus facultades de comprobaci\u00f3n, podr\u00e1 presumir que los actos jur\u00eddicos carecen de una raz\u00f3n de negocio para la operaci\u00f3n de los contribuyentes y por lo tanto, rechazar\u00e1 operaciones de los contribuyentes con base en esta facultad. 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