{"id":21473,"date":"2023-01-13T00:11:16","date_gmt":"2023-01-13T00:11:16","guid":{"rendered":"https:\/\/imcpnoreste.org.mx\/?p=21473"},"modified":"2026-03-24T16:21:24","modified_gmt":"2026-03-24T16:21:24","slug":"materialidad-de-las-operaciones","status":"publish","type":"post","link":"https:\/\/imcpnoreste.org.mx\/index.php\/2023\/01\/13\/materialidad-de-las-operaciones\/","title":{"rendered":"Materialidad de las operaciones"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21473\" class=\"elementor elementor-21473\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cbfb2c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cbfb2c9\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6316a37\" data-id=\"6316a37\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99974df elementor-widget elementor-widget-spacer\" data-id=\"99974df\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f43d4a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"f43d4a0\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d8e649\" data-id=\"5d8e649\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10f45b3 elementor-widget elementor-widget-text-editor\" data-id=\"10f45b3\" data-element_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<p><strong>|<\/strong>\u00a0 \u00a0FISCAL NORESTE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b92c49b elementor-widget elementor-widget-heading\" data-id=\"b92c49b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Materialidad de las operaciones que amparan comprobantes a los que los contribuyentes dieron efectos fiscales<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f60d246 elementor-widget elementor-widget-text-editor\" data-id=\"f60d246\" data-element_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<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2024\/07\/05\/iccpch\/\">Inicio<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/noticias\/\">Noticias<\/a> &gt; Materialidad de las operaciones que amparan comprobantes a los que los contribuyentes dieron efectos fiscales<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57f021b elementor-widget elementor-widget-text-editor\" data-id=\"57f021b\" data-element_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<p>Publicado el 13 de enero de 2023.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d244fab elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"d244fab\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9229a2e\" data-id=\"9229a2e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7191c76 elementor-widget elementor-widget-text-editor\" data-id=\"7191c76\" data-element_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<p>Materialidad de las operaciones que amparan comprobantes a los que los contribuyentes dieron efectos fiscales: Para acreditarla en el procedimiento previsto en el art\u00edculo 69-B del C\u00f3digo Fiscal de la Federaci\u00f3n es insuficiente con demostrar el pago correspondiente.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2f23ff elementor-widget elementor-widget-text-editor\" data-id=\"c2f23ff\" data-element_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<p>Tesis: XXX.1o.2 A (11a.) Primer Tribunal Colegiados del Trig\u00e9simo Circuito.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc40f9e elementor-widget elementor-widget-text-editor\" data-id=\"cc40f9e\" data-element_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<p>Los hechos parten de que la autoridad fiscal priv\u00f3 a unas facturas de efectos comprobatorios por ser expedidas por una persona moral en la hip\u00f3tesis del art\u00edculo 69-B del C\u00f3digo Fiscal de la Federaci\u00f3n.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1057436\" data-id=\"1057436\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36cab7d elementor-widget elementor-widget-image\" data-id=\"36cab7d\" data-element_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\t<a href=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2023\/09\/01-Viernes-Juridico-2023-01-2023-01-13-Articulo.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"01 Viernes Jur\u00eddico 2023 - 01 - 2023 01 13 - Art\u00edculo\">\n\t\t\t\t\t\t\t<img width=\"1024\" height=\"858\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2023\/09\/01-Viernes-Juridico-2023-01-2023-01-13-Articulo-1024x858.jpg\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-990be52 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"990be52\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ca937f6\" data-id=\"ca937f6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6febda7 elementor-widget elementor-widget-text-editor\" data-id=\"6febda7\" data-element_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<p>El contribuyente en revisi\u00f3n administrativa exhibi\u00f3 comprobantes de transferencias, estados de cuenta bancaria y registros contables, para acreditar el pago de las cantidades consignadas en las facturas; sin embargo, tanto la autoridad fiscal como la Sala Regional del Tribunal Federal de Justicia Administrativa en el juicio de nuidad estimaron que no prob\u00f3 la materialidad de las operaciones. Inconforme, la persona moral promovi\u00f3 un juicio de amparo al considerar que, al probar el pago y exhibir diversos documentos, cumpl\u00eda con el est\u00e1ndar probatorio para acreditar la materialidad de las operaciones y que los pagos demuestran que las facturas son reales, no simuladas.<\/p><p>En lo que respecta al criterio jur\u00eddico, este Tribunal Colegiado considera que, para demostrar la materialidad de las operaciones de adquisici\u00f3n de bienes o recepci\u00f3n de servicios que amparan comprobantes a los que los contribuyentes dieron efectos fiscales, en el procedimiento previsto en el art\u00edculo 69-B del C\u00f3digo Fiscal de la Federaci\u00f3n, es insuficiente probar su pago.\u00a0<\/p><p>DE la exposici\u00f3n de motivos de la adici\u00f3n del art\u00edculo 69-B referido, mediante decreto en el Diario Oficial de la Federaci\u00f3n de 9 de diciembre de 2013, deriva que la carga fiscal de acreditar la materialidad de las operaciones tiene su origen en el uso de comprobantes ap\u00f3crifos con la finalidad de deducir y acreditar cantidades sin existir pago, as\u00ed como en la colocaci\u00f3n en el mercado de comprobantes fiscales aut\u00e9nticos con flujos de dinero comprobantes.\u00a0<\/p><p>Por esta raz\u00f3n, el contribuyente no cumple con su carga fiscal cuando s\u00f3lo acredita flujos de capital reales, pues debe demostrar que las operaciones consignadas en las facturas realmente se llevaron a cabo.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-909989e elementor-widget elementor-widget-text-editor\" data-id=\"909989e\" data-element_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<p>Fuente: Seminario Judicial de la Federaci\u00f3n, publicaci\u00f3n del viernes 13 de enero de 2023.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-132eaca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"132eaca\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42b73ef\" data-id=\"42b73ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05b3164 elementor-widget elementor-widget-spacer\" data-id=\"05b3164\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-eb5177d elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb5177d\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7e11a3\" data-id=\"a7e11a3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d96e584 elementor-widget elementor-widget-spacer\" data-id=\"d96e584\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18942b5 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18942b5\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-0a79736\" data-id=\"0a79736\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e0d669d elementor-widget elementor-widget-image\" data-id=\"e0d669d\" data-element_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\t<a href=\"https:\/\/imcpnoreste.org.mx\/\">\n\t\t\t\t\t\t\t<img width=\"979\" height=\"256\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2024\/02\/01-Logo-IMCP-Noreste-01-Horizontal-02-Semicolor.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-5c5b74f elementor-widget elementor-widget-text-editor\" data-id=\"5c5b74f\" data-element_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<p>Somos la Federaci\u00f3n Regional que agrupa a 14 colegios de Contadores P\u00fablicos de la Zona Noreste de la Rep\u00fablica Mexicana.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-011576f elementor-shape-circle e-grid-align-left elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"011576f\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-animation-grow elementor-repeater-item-9a45462\" href=\"https:\/\/www.facebook.com\/imcp.noreste.mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab 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class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-animation-grow elementor-repeater-item-ad0d431\" href=\"https:\/\/www.youtube.com\/@imcp.noreste\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-youtube\"><\/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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-cf165fd\" data-id=\"cf165fd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-973deda elementor-widget elementor-widget-spacer\" data-id=\"973deda\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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-2313ef4 elementor-widget elementor-widget-text-editor\" data-id=\"2313ef4\" data-element_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<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0ACERCA DE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cd81b7 elementor-widget elementor-widget-text-editor\" data-id=\"4cd81b7\" data-element_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<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/nosotros\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Nosotros<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f287b09 elementor-widget elementor-widget-text-editor\" data-id=\"f287b09\" data-element_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<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/normatividad\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Normatividad<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f7907 elementor-widget elementor-widget-text-editor\" data-id=\"63f7907\" data-element_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<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/eventos\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Eventos<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1eddd75 elementor-widget elementor-widget-text-editor\" data-id=\"1eddd75\" data-element_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<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/noticias\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Noticias<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb2ea58 elementor-widget elementor-widget-text-editor\" data-id=\"fb2ea58\" data-element_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<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/bolsa-de-trabajo\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Bolsa de Trabajo<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-b7f6304\" data-id=\"b7f6304\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-135c1a3 elementor-widget elementor-widget-spacer\" data-id=\"135c1a3\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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-cdd4f0d elementor-widget elementor-widget-text-editor\" data-id=\"cdd4f0d\" data-element_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<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0M\u00c1S INFO<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c37ae8 elementor-widget elementor-widget-text-editor\" data-id=\"0c37ae8\" data-element_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<p><a href=\"https:\/\/imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Instituto Mexicano de Contadores P\u00fablicos<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f78223 elementor-widget elementor-widget-text-editor\" data-id=\"5f78223\" data-element_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<p><a href=\"https:\/\/ebooks.imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Libros electr\u00f3nicos del IMCP<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0ea6ed8 elementor-widget elementor-widget-text-editor\" data-id=\"0ea6ed8\" data-element_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<p><a href=\"https:\/\/nrcc.imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Normas de Revisi\u00f3n de Control de Calidad<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5ba2d6 elementor-widget elementor-widget-text-editor\" data-id=\"f5ba2d6\" data-element_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<p><a href=\"http:\/\/imcp.edu.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0SIIC del IMCP<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5806dd4 elementor-widget elementor-widget-text-editor\" data-id=\"5806dd4\" data-element_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<p><a href=\"http:\/\/contaduriapublica.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Revista Contadur\u00eda P\u00fablica<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-ba5ed78\" data-id=\"ba5ed78\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eeb25d2 elementor-widget elementor-widget-spacer\" data-id=\"eeb25d2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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-e13eed3 elementor-widget elementor-widget-text-editor\" data-id=\"e13eed3\" data-element_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<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0S\u00cdGUENOS<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c682115 elementor-widget elementor-widget-facebook-page\" data-id=\"c682115\" data-element_type=\"widget\" data-widget_type=\"facebook-page.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-facebook-widget fb-page\" data-href=\"https:\/\/www.facebook.com\/imcp.noreste.mx\/\" data-tabs=\"\" data-height=\"130px\" data-width=\"500px\" data-small-header=\"false\" data-hide-cover=\"false\" data-show-facepile=\"false\" data-hide-cta=\"true\" style=\"min-height: 1px;height:130px\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3916738 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3916738\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d6a6a6e\" data-id=\"d6a6a6e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-18ad38f elementor-widget elementor-widget-spacer\" data-id=\"18ad38f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>|&nbsp; &nbsp;FISCAL NORESTE Materialidad de las operaciones que amparan comprobantes a los que los contribuyentes dieron efectos fiscales Inicio &gt; Noticias &gt; Materialidad de las operaciones que amparan comprobantes a los que los contribuyentes dieron efectos fiscales Publicado el 13 de enero de 2023. Materialidad de las operaciones que amparan comprobantes a los que los&hellip;&nbsp;<a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2023\/01\/13\/materialidad-de-las-operaciones\/\" class=\"\" rel=\"bookmark\">Leer m\u00e1s &raquo;<span class=\"screen-reader-text\">Materialidad de las operaciones<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":3996,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_ti_tpc_template_sync":false,"_ti_tpc_template_id":""},"categories":[12],"tags":[84,29,41,27],"_links":{"self":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21473"}],"collection":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/comments?post=21473"}],"version-history":[{"count":5,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21473\/revisions"}],"predecessor-version":[{"id":21485,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21473\/revisions\/21485"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media\/3996"}],"wp:attachment":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media?parent=21473"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/categories?post=21473"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/tags?post=21473"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}