{ "id": 6890, "date": "2026-01-26T17:46:49", "date_gmt": "2026-01-26T23:46:49", "guid": { "rendered": "https:\/\/rivtrev.com\/?p=6890" }, "modified": "2026-01-26T17:57:10", "modified_gmt": "2026-01-26T23:57:10", "slug": "articulo-49-bis-y-30b-cff", "status": "publish", "type": "post", "link": "https:\/\/rivtrev.com\/es\/articulo-49-bis-y-30b-cff\/", "title": { "rendered": "Art\u00edculo 49-BIS y 30B CFF" }, "content": { "rendered": "
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tArt\u00edculo 49-BIS y 30-B del CFF\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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26 de Enero de 2026.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tArticle 49-BIS y 30-B CFF\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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A partir de este a\u00f1o, el C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong> incorpora disposiciones que modifican de manera sustancial la fiscalizaci\u00f3n en M\u00e9xico y que representan riesgos relevantes para el patrimonio y la operaci\u00f3n<\/strong> de personas f\u00edsicas y morales.<\/p>

En particular, el art\u00edculo 49-Bis del CFF<\/strong> introduce un procedimiento expr\u00e9s<\/strong> mediante el cual la autoridad fiscal puede presumir la emisi\u00f3n de CFDI falsos, con consecuencias inmediatas como la suspensi\u00f3n del Certificado de Sello Digital<\/strong> y plazos sumamente reducidos para ejercer la defensa del contribuyente.<\/p>

Por su parte, el art\u00edculo 30-B del CFF<\/strong> establece un esquema de fiscalizaci\u00f3n digital permanente y en tiempo real<\/strong> para quienes prestan servicios digitales en M\u00e9xico<\/strong>, generando nuevas obligaciones, riesgos operativos, costos de cumplimiento y posibles afectaciones a terceros, como usuarios y proveedores.<\/p>

Entre los principales puntos de riesgo destacan:<\/p>

  • Suspensi\u00f3n inmediata del CSD<\/strong> y eventual cancelaci\u00f3n definitiva.<\/li>
  • Plazos cr\u00edticos para aportar pruebas y defenderse frente a la autoridad.<\/li>
  • Impacto directo en terceros receptores de CFDI. (Eliminar efectos fiscales, en su mayor\u00eda deducciones y acreditamientos).<\/li>
  • Acceso en l\u00ednea de manera permanente y al instante de la autoridad fiscal a informaci\u00f3n del contribuyente y sus usuarios.<\/li>
  • Posible bloqueo temporal de servicios digitales<\/strong>.<\/li>
  • Incremento de riesgos operativos, cibern\u00e9ticos y de privacidad.<\/li><\/ul>

    El pasado martes 20 de enero de 2026 llevamos a cabo un webinar en donde se prioriz\u00f3 el an\u00e1lisis de los aspectos pr\u00e1cticos y los riesgos reales a los que tanto asesores como contribuyentes nos enfrentaremos con la adici\u00f3n de dichos dispositivos legales.<\/p>

    Realizando especial \u00e9nfasis en la recomendaci\u00f3n de promover una demanda de amparo<\/u><\/strong> en contra de dichas disposiciones la cual tiene como plazo m\u00e1ximo el pr\u00f3ximo 13 de febrero de 2026. <\/u><\/strong><\/p>

    Es importante destacar que, con las \u00faltimas reformas a la Ley de Amparo, para que una norma declarada inconstitucional no sea aplicada a determinado contribuyente es necesario que haya promovido el amparo respectivo contra dicho precepto legal<\/u><\/strong>. Por lo tanto, ya no basta con que se haya declarado violatoria, sino que es obligatorio haber promovido el citado juicio de amparo.<\/u><\/strong><\/p>

    En Rivadeneyra Trevi\u00f1o damos seguimiento puntual a estas reformas y quedamos a su disposici\u00f3n para atender cualquier duda relacionada con el tema, as\u00ed como para apoyar en la planeaci\u00f3n y evaluaci\u00f3n de las implementaciones correspondientes.<\/p>

    Esperamos que la presente informaci\u00f3n sea de su utilidad.<\/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

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    As of this year, the Federal Tax Code<\/strong> has incorporated provisions that substantially modify tax auditing and enforcement in Mexico, representing significant risks to the assets and operations<\/strong> of both individuals and legal entities.<\/p>

    Article 49-Bis of the Federal Tax Code<\/strong> introduces an expedited procedure through which the tax authority may presume the issuance of false electronic tax invoices (CFDIs), with immediate consequences such as the suspension of the Digital Seal Certificate (CSD)<\/strong> and extremely short deadlines to exercise the taxpayer\u2019s rights.<\/p>

    Likewise, Article 30-B of the Federal Tax Code<\/strong> establishes a permanent, real-time digital tax audit framework for those providing digital services in Mexico, generating new obligations, operational risks, compliance costs, and potential impacts on third parties, including users and service providers.<\/p>

    Among the main risk factors are:<\/p>

    • Immediate suspension of the Digital Seal Certificate (CSD)<\/strong> and its potential permanent cancellation.<\/li>
    • Critical deadlines to submit evidence against actions taken by the tax authority.<\/li>
    • Direct impact on third-party recipients of CFDIs (elimination of tax effects, mainly deductions and tax credits).<\/li>
    • Permanent and real-time online access by the tax authority to information relating to the taxpayer and its users.<\/li>
    • Possible temporary blocking of digital services.<\/strong><\/li>
    • Increased operational, cybersecurity, and privacy risks.<\/li><\/ul>

      On Tuesday, January 20, 2026, we held a webinar in which we prioritized the analysis of the practical aspects and the real risks that both advisors and taxpayers will face because of the introduction of these legal provisions.<\/p>

      Special emphasis was placed on the recommendation to file an amparo lawsuit<\/u><\/strong> against such provisions, for which the statutory deadline expires on February 13, 2026.<\/u><\/strong><\/p>

      It is important to note that, pursuant to the most recent amendments to the Amparo Law, for a provision declared unconstitutional not to be applied to a specific taxpayer, such taxpayer must have filed the corresponding amparo action against said legal provision.<\/u><\/strong> Therefore, it is no longer sufficient for a provision to be declared unconstitutional; filing the respective amparo lawsuit is now mandatory.<\/u><\/strong><\/p>

      At Rivadeneyra Trevi\u00f1o ,we are closely monitoring these developments and remain available to address any questions related to this matter, as well as to assist in the planning and assessment of the corresponding implementations.<\/p>

      We trust that this information will be useful.<\/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

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      Rivadeneyra, Trevi\u00f1o y de Campo
      Derecho Fiscal<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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      COMPARTE este boletin
      en tus redes sociales<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        \n \n <\/i> \n <\/div>\n <\/li>\n <\/ul>\n <\/div>\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\t\t<\/div>", "protected": false }, "excerpt": { "rendered": "

        Art\u00edculo 49-BIS y 30-B del CFF 26 de Enero de 2026. Article 49-BIS y 30-B CFF A partir de este a\u00f1o, el C\u00f3digo Fiscal de la Federaci\u00f3n incorpora disposiciones que modifican de manera sustancial la fiscalizaci\u00f3n en M\u00e9xico y que representan riesgos relevantes para el patrimonio y la operaci\u00f3n de personas f\u00edsicas y morales. En […]<\/p>", "protected": false }, "author": 7, "featured_media": 0, "comment_status": "closed", "ping_status": "open", "sticky": false, "template": "elementor_header_footer", "format": "standard", "meta": { "_acf_changed": false, "inline_featured_image": false, "ocean_post_layout": "", "ocean_both_sidebars_style": "", "ocean_both_sidebars_content_width": 0, "ocean_both_sidebars_sidebars_width": 0, "ocean_sidebar": "", "ocean_second_sidebar": "", "ocean_disable_margins": "enable", "ocean_add_body_class": "", "ocean_shortcode_before_top_bar": "", "ocean_shortcode_after_top_bar": "", "ocean_shortcode_before_header": "", "ocean_shortcode_after_header": "", "ocean_has_shortcode": "", "ocean_shortcode_after_title": "", "ocean_shortcode_before_footer_widgets": "", "ocean_shortcode_after_footer_widgets": "", "ocean_shortcode_before_footer_bottom": "", "ocean_shortcode_after_footer_bottom": "", "ocean_display_top_bar": "default", "ocean_display_header": "default", "ocean_header_style": "", "ocean_center_header_left_menu": "", "ocean_custom_header_template": "", "ocean_custom_logo": 0, "ocean_custom_retina_logo": 0, "ocean_custom_logo_max_width": 0, "ocean_custom_logo_tablet_max_width": 0, "ocean_custom_logo_mobile_max_width": 0, "ocean_custom_logo_max_height": 0, "ocean_custom_logo_tablet_max_height": 0, "ocean_custom_logo_mobile_max_height": 0, "ocean_header_custom_menu": "", "ocean_menu_typo_font_family": "", "ocean_menu_typo_font_subset": "", "ocean_menu_typo_font_size": 0, "ocean_menu_typo_font_size_tablet": 0, "ocean_menu_typo_font_size_mobile": 0, "ocean_menu_typo_font_size_unit": "px", "ocean_menu_typo_font_weight": "", "ocean_menu_typo_font_weight_tablet": "", "ocean_menu_typo_font_weight_mobile": "", "ocean_menu_typo_transform": "", "ocean_menu_typo_transform_tablet": "", "ocean_menu_typo_transform_mobile": "", "ocean_menu_typo_line_height": 0, "ocean_menu_typo_line_height_tablet": 0, "ocean_menu_typo_line_height_mobile": 0, "ocean_menu_typo_line_height_unit": "", "ocean_menu_typo_spacing": 0, "ocean_menu_typo_spacing_tablet": 0, "ocean_menu_typo_spacing_mobile": 0, "ocean_menu_typo_spacing_unit": "", "ocean_menu_link_color": "", "ocean_menu_link_color_hover": "", "ocean_menu_link_color_active": "", "ocean_menu_link_background": "", "ocean_menu_link_hover_background": "", "ocean_menu_link_active_background": "", "ocean_menu_social_links_bg": "", "ocean_menu_social_hover_links_bg": "", "ocean_menu_social_links_color": "", "ocean_menu_social_hover_links_color": "", "ocean_disable_title": "default", "ocean_disable_heading": "default", "ocean_post_title": "", "ocean_post_subheading": "", "ocean_post_title_style": "", "ocean_post_title_background_color": "", "ocean_post_title_background": 0, "ocean_post_title_bg_image_position": "", "ocean_post_title_bg_image_attachment": "", "ocean_post_title_bg_image_repeat": "", "ocean_post_title_bg_image_size": "", "ocean_post_title_height": 0, "ocean_post_title_bg_overlay": 0.5, "ocean_post_title_bg_overlay_color": "", "ocean_disable_breadcrumbs": "default", "ocean_breadcrumbs_color": "", "ocean_breadcrumbs_separator_color": "", "ocean_breadcrumbs_links_color": "", "ocean_breadcrumbs_links_hover_color": "", "ocean_display_footer_widgets": "default", "ocean_display_footer_bottom": "default", "ocean_custom_footer_template": "", "ocean_post_oembed": "", "ocean_post_self_hosted_media": "", "ocean_post_video_embed": "", "ocean_link_format": "", "ocean_link_format_target": "self", "ocean_quote_format": "", "ocean_quote_format_link": "post", "ocean_gallery_link_images": "on", "ocean_gallery_id": [], "footnotes": "" }, "categories": [ 12 ], "tags": [], "class_list": [ "post-6890", "post", "type-post", "status-publish", "format-standard", "hentry", "category-boletines", "entry" ], "acf": [], "_links": { "self": [ { "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/posts\/6890", "targetHints": { "allow": [ "GET" ] } } ], "collection": [ { "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/posts" } ], "about": [ { "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/types\/post" } ], "author": [ { "embeddable": true, "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/users\/7" } ], "replies": [ { "embeddable": true, "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/comments?post=6890" } ], "version-history": [ { "count": 13, "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/posts\/6890\/revisions" } ], "predecessor-version": [ { "id": 6904, "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/posts\/6890\/revisions\/6904" } ], "wp:attachment": [ { "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/media?parent=6890" } ], "wp:term": [ { "taxonomy": "category", "embeddable": true, "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/categories?post=6890" }, { "taxonomy": "post_tag", "embeddable": true, "href": "https:\/\/rivtrev.com\/es\/wp-json\/wp\/v2\/tags?post=6890" } ], "curies": [ { "name": "wp", "href": "https:\/\/api.w.org\/{rel}", "templated": true } ] } }