{"id":175,"date":"2023-11-29T19:30:55","date_gmt":"2023-11-29T19:30:55","guid":{"rendered":"https:\/\/batabenitezyasociados.com\/?p=175"},"modified":"2025-12-08T14:56:52","modified_gmt":"2025-12-08T14:56:52","slug":"envio-de-la-contabilidad-despues-del-amparo","status":"publish","type":"post","link":"https:\/\/batabenitezyasociados.com\/en\/envio-de-la-contabilidad-despues-del-amparo","title":{"rendered":"Submission of accounting records after the injunction"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"175\" class=\"elementor elementor-175\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e50832 e-con-full e-flex e-con e-parent\" data-id=\"3e50832\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-50f47c6 e-con-full e-flex e-con e-child\" data-id=\"50f47c6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;opacity-tilt&quot;}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d73088 elementor-widget elementor-widget-heading\" data-id=\"2d73088\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Env\u00edo de la contabilidad despu\u00e9s del amparo<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81f3dbf elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"81f3dbf\" 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<h5 class=\"elementor-heading-title elementor-size-default\">Si despu\u00e9s de la resoluci\u00f3n del amparo contra el env\u00edo de la contabilidad, este no se realiz\u00f3, se debe cumplir \u00fanicamente con la obligaci\u00f3n de los \u00faltimos cinco a\u00f1os<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db9d68e elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"db9d68e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-adfb673 e-flex e-con-boxed e-con e-parent\" data-id=\"adfb673\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ccb5242 e-con-full e-flex e-con e-parent\" data-id=\"ccb5242\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4935028 e-con-full e-flex e-con e-child\" data-id=\"4935028\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-021e1d7 elementor-toc--minimized-on-desktop elementor-widget elementor-widget-table-of-contents\" data-id=\"021e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;marker_view&quot;:&quot;bullets&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;minimized_on&quot;:&quot;desktop&quot;,&quot;icon&quot;:{&quot;value&quot;:&quot;fas fa-circle&quot;,&quot;library&quot;:&quot;fa-solid&quot;,&quot;rendered_tag&quot;:&quot;&lt;svg class=\\&quot;e-font-icon-svg e-fas-circle\\&quot; viewBox=\\&quot;0 0 512 512\\&quot; xmlns=\\&quot;http:\\\/\\\/www.w3.org\\\/2000\\\/svg\\&quot;&gt;&lt;path d=\\&quot;M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContenido\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__021e1d7\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__021e1d7\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__021e1d7\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28d6648 elementor-widget elementor-widget-text-editor\" data-id=\"28d6648\" 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>En 2015, cuando se impuso la obligaci\u00f3n para ciertos\u00a0<strong>contribuyentes\u00a0<\/strong>de remitir la\u00a0<strong>informaci\u00f3n contable<\/strong>\u00a0a la\u00a0<strong>autoridad fiscal<\/strong>, muchos expresaron su descontento y presentaron\u00a0<strong>juicios de amparo<\/strong>\u00a0en contra de esta disposici\u00f3n y algunas regulaciones de la\u00a0<strong>Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMISC)<\/strong>.<\/p><p>Mientras el\u00a0<strong>amparo<\/strong>\u00a0estuvo pendiente de resoluci\u00f3n, los obligados no estaban requeridos a\u00a0<strong>enviar la contabilidad electr\u00f3nica<\/strong>. Sin embargo, una vez examinados los argumentos de los\u00a0<strong>contribuyentes<\/strong>, las decisiones de los tribunales de la\u00a0<strong>Suprema Corte de Justicia de la Naci\u00f3n<\/strong>\u00a0fueron desfavorables; es decir, no se concedi\u00f3 el amparo y protecci\u00f3n de la Naci\u00f3n.\u00a0<\/p><p>Como resultado, aquellos quejosos tuvieron que cumplir con el\u00a0<strong>env\u00edo de la contabilidad<\/strong>\u00a0a partir del periodo en el que se origin\u00f3 la obligaci\u00f3n; es decir, a partir de 2015.<\/p><p>No obstante, a\u00fan hay\u00a0<strong>contribuyentes<\/strong>\u00a0que han omitido el env\u00edo, por lo que se cuestionan si deben presentar la informaci\u00f3n desde el ejercicio 2015. Para estos pagadores de impuestos deben tener en cuenta lo siguiente.<\/p><p>Las\u00a0<strong>facultades de comprobaci\u00f3n<\/strong>\u00a0de la autoridad se extinguen en un plazo de cinco a\u00f1os\u00a0como lo marca el art\u00edculo 67 del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF); en consecuencia, el\u00a0<strong>fisco\u00a0<\/strong>no puede exigir su observancia ni imponer\u00a0<strong>multas<\/strong>\u00a0por no enviar la\u00a0<strong>contabilidad electr\u00f3nica<\/strong>\u00a0de ejercicios mayores a cinco a\u00f1os hacia atr\u00e1s.<\/p><h3 class=\"cms-megaMenus-H3\"><strong>Fechas de presentaci\u00f3n de la contabilidad<\/strong><\/h3><p>Los contribuyentes obligados al\u00a0<strong>env\u00edo de la contabilidad electr\u00f3nica<\/strong>\u00a0deben considerar lo establecido en la regla 2.8.1.6 de la\u00a0<strong>RMISC 2023<\/strong>\u00a0para observar en tiempo. Dicha regla prev\u00e9 que el env\u00edo se debe realizar de la siguiente forma:<\/p><ul><li aria-level=\"1\">el cat\u00e1logo de cuentas se enviar\u00e1 por primera vez y cuando existan modificaciones junto con la balanza de comprobaci\u00f3n<\/li><li aria-level=\"1\">la balanza de comprobaci\u00f3n para:<ul><li aria-level=\"2\">personas morales.-\u00a0 A m\u00e1s tardar en los primeros tres d\u00edas del segundo mes posterior al que corresponda la informaci\u00f3n<\/li><li aria-level=\"2\">personas f\u00edsicas.- A m\u00e1s tardar dentro de los cinco d\u00edas del segundo mes posterior al que corresponda la informaci\u00f3n<\/li><li aria-level=\"2\">emisores que coticen en la bolsa de valores.- El tercer d\u00eda del mes siguiente de cada trimestre; es decir, mayo, agosto, noviembre y marzo<\/li><li aria-level=\"2\">personas morales de sector primario que optaron por presentar de forma semestral sus declaraciones.- De forma semestral, a m\u00e1s tardar dentro de los primero tres o cinco d\u00edas del segundo mes posterior al \u00faltimo mes reportado en el semestre<\/li><\/ul><\/li><li aria-level=\"1\">la balanza ajustada al cierre para personas morales.- A m\u00e1s tardar el 20 de abril del a\u00f1o siguiente al que corresponda, y<\/li><li aria-level=\"1\">la balanza ajustada al cierre para personas f\u00edsicas.- a m\u00e1s tardar el 22 de mayo del a\u00f1o siguiente al que corresponda<\/li><\/ul><p>Por su parte, l<strong>os contribuyentes obligados a llevar equipos y programas de controles volum\u00e9tricos<\/strong>, deben hacerlo de forma mensual a m\u00e1s tardar los primero tres d\u00edas naturales del segundo mes posterior al que corresponda la informaci\u00f3n.<\/p><p>Sin embargo, la Suprema Corte emiti\u00f3 la tesis que lleva por rubro:\u00a0<strong>CONTABILIDAD ELECTR\u00d3NICA. EL C\u00d3MPUTO DEL PLAZO PARA QUE OPERE LA CADUCIDAD DE LAS FACULTADES DE COMPROBACI\u00d3N INICIA A PARTIR DE LA FECHA EN QUE EL SUJETO OBLIGADO ENV\u00cdA LA INFORMACI\u00d3N RELEVANTE A LAS AUTORIDADES HACENDARIAS A TRAV\u00c9S DE LOS MEDIOS ELECTR\u00d3NICOS PREVISTOS PARA ESE EFECTO,\u00a0<\/strong>N\u00famero de registro 2012520.<\/p><p>En dicho criterio se establece que el plazo para la caducidad para efectos del\u00a0<strong>env\u00edo de la contabilidad electr\u00f3nica\u00a0<\/strong>ser\u00e1 tomando en cuenta cada entrega, a partir de la fecha en que se haya presentado, toda vez que desde ese momento es cuando la autoridad tiene la informaci\u00f3n para su an\u00e1lisis.<\/p><p>Finalmente, es importante tomar en cuenta que la infracci\u00f3n en la que incurre el\u00a0<strong>contribuyente<\/strong>\u00a0es por la omisi\u00f3n de\u00a0<strong>enviar la contabilidad<\/strong>\u00a0m\u00e1s no por la informaci\u00f3n que se proporciona al fisco; por ello, ser\u00eda importante analizar el alcance y correcta aplicaci\u00f3n del criterio que la Corte ha emitido, y para determinar la presentaci\u00f3n de los medios de defensa que correspondan.<\/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-9ba4630 elementor-widget elementor-widget-image\" data-id=\"9ba4630\" 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\" width=\"1024\" height=\"683\" src=\"https:\/\/batabenitezyasociados.com\/wp-content\/uploads\/2023\/11\/pexels-rdne-stock-project-7821685-1024x683.jpg\" class=\"attachment-large size-large wp-image-176\" alt=\"\" srcset=\"https:\/\/batabenitezyasociados.com\/wp-content\/uploads\/2023\/11\/pexels-rdne-stock-project-7821685-1024x683.jpg 1024w, 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194.3 58 256c.5 61.7 14.1 109.9 40.3 143.3c28 35.6 71.2 53.9 128.2 54.4c51.4-.4 85.4-12.6 113.7-40.9c32.3-32.2 31.7-71.8 21.4-95.9c-6.1-14.2-17.1-26-31.9-34.9c-3.7 26.9-11.8 48.3-24.7 64.8c-17.1 21.8-41.4 33.6-72.7 35.3c-23.6 1.3-46.3-4.4-63.9-16c-20.8-13.8-33-34.8-34.3-59.3c-2.5-48.3 35.7-83 95.2-86.4c21.1-1.2 40.9-.3 59.2 2.8c-2.4-14.8-7.3-26.6-14.6-35.2c-10-11.7-25.6-17.7-46.2-17.8H227c-16.6 0-39 4.6-53.3 26.3l-34.4-23.6c19.2-29.1 50.3-45.1 87.8-45.1h.8c62.6 .4 99.9 39.5 103.7 107.7l-.2 .2zm-156 68.8c1.3 25.1 28.4 36.8 54.6 35.3c25.6-1.4 54.6-11.4 59.5-73.2c-13.2-2.9-27.8-4.4-43.4-4.4c-4.8 0-9.6 .1-14.4 .4c-42.9 2.4-57.2 23.2-56.2 41.8l-.1 .1z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\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 class=\"elementor-element elementor-element-1a450c3 elementor-widget elementor-widget-heading\" data-id=\"1a450c3\" 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<h5 class=\"elementor-heading-title elementor-size-default\">Art\u00edculos recientes<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32de64a elementor-grid-1 elementor-posts--thumbnail-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"32de64a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3388 post type-post status-publish format-standard has-post-thumbnail hentry category-corporativo category-empresarial category-empresas-familiares category-gobierno-corporativo 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https:\/\/batabenitezyasociados.com\/wp-content\/uploads\/2026\/03\/Gemini_Generated_Image_h31famh31famh31f-1024x559.png 1024w, https:\/\/batabenitezyasociados.com\/wp-content\/uploads\/2026\/03\/Gemini_Generated_Image_h31famh31famh31f-18x10.png 18w, https:\/\/batabenitezyasociados.com\/wp-content\/uploads\/2026\/03\/Gemini_Generated_Image_h31famh31famh31f.png 1408w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/batabenitezyasociados.com\/en\/estructura-legal-grupos-empresariales-familiares\" target=&quot;_blank&quot;>\n\t\t\t\tGrupos empresariales familiares mal estructurados: el riesgo legal y fiscal que puede afectar tu patrimonio en 2026.\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-3372 post type-post status-publish format-standard has-post-thumbnail hentry 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