{"id":12894,"date":"2026-01-12T13:09:27","date_gmt":"2026-01-12T19:09:27","guid":{"rendered":"https:\/\/finanzasconfiables.com\/?p=12894"},"modified":"2026-01-12T13:19:31","modified_gmt":"2026-01-12T19:19:31","slug":"sat-impulsa-auditorias-mas-claras-eficientes-y-focalizadas-en-2026","status":"publish","type":"post","link":"https:\/\/finanzasconfiables.com\/eng\/sat-impulsa-auditorias-mas-claras-eficientes-y-focalizadas-en-2026\/","title":{"rendered":"SAT impulsa auditor\u00edas m\u00e1s claras, eficientes y focalizadas en 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"12894\" class=\"elementor elementor-12894\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6bb0f2 e-flex e-con-boxed e-con e-parent\" data-id=\"b6bb0f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bd5481 elementor-widget elementor-widget-image\" data-id=\"3bd5481\" 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=\"1376\" height=\"768\" src=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM.jpeg\" class=\"attachment-large size-large wp-image-12907\" alt=\"\" srcset=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM.jpeg 1376w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM-768x429.jpeg 768w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM-18x10.jpeg 18w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM-300x167.jpeg 300w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM-600x335.jpeg 600w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/01\/Generated-Image-January-09-2026-8_35AM-64x36.jpeg 64w\" sizes=\"(max-width: 1376px) 100vw, 1376px\" \/>\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-3a2acf0 elementor-widget elementor-widget-text-editor\" data-id=\"3a2acf0\" 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><span style=\"font-weight: 400;\">El <\/span><b>Servicio de Administraci\u00f3n Tributaria (SAT)<\/b><span style=\"font-weight: 400;\"> dio a conocer un conjunto de <\/span><b>mejores pr\u00e1cticas de transparencia<\/b><span style=\"font-weight: 400;\"> que se aplicar\u00e1n a partir de 2026, con el objetivo de fortalecer la certeza jur\u00eddica, garantizar un trato equitativo a los contribuyentes y facilitar el cumplimiento de las obligaciones fiscales.<\/span><\/p><p><span style=\"font-weight: 400;\">Como parte de estas acciones, se present\u00f3 el <\/span><b>Plan Maestro 2026 \u201cAtenci\u00f3n al contribuyente y fiscalizaci\u00f3n\u201d<\/b><span style=\"font-weight: 400;\">, el cual define los lineamientos que seguir\u00e1n los procesos de revisi\u00f3n y fiscalizaci\u00f3n, as\u00ed como la forma en que la autoridad interactuar\u00e1 con los contribuyentes.<\/span><\/p><p><span style=\"font-weight: 400;\">El SAT inform\u00f3 que, cuando se detecte un incumplimiento fiscal, <\/span><b>solo se realizar\u00e1 una auditor\u00eda por contribuyente<\/b><span style=\"font-weight: 400;\">, evitando revisiones m\u00faltiples sobre los mismos hechos. Adem\u00e1s, durante los actos de fiscalizaci\u00f3n \u00fanicamente se solicitar\u00e1 una <\/span><b>muestra representativa de la informaci\u00f3n<\/b><span style=\"font-weight: 400;\">, y no la totalidad de los documentos, con el fin de hacer los procedimientos m\u00e1s \u00e1giles y menos invasivos.<\/span><\/p><p><span style=\"font-weight: 400;\">La fiscalizaci\u00f3n se enfocar\u00e1 principalmente en <\/span><b>conductas consideradas de alto riesgo fiscal<\/b><span style=\"font-weight: 400;\">, como el uso de factureras o nomineras, la simulaci\u00f3n de operaciones, el abuso de deducciones, la omisi\u00f3n de ingresos, inconsistencias entre compras o importaciones y ventas, as\u00ed como la falta de entero de retenciones.<\/span><\/p><p><span style=\"font-weight: 400;\">Asimismo, la autoridad fiscal se\u00f1al\u00f3 que los <\/span><b>criterios y procedimientos de auditor\u00eda ser\u00e1n uniformes en todas las oficinas del pa\u00eds<\/b><span style=\"font-weight: 400;\">, para asegurar un trato homog\u00e9neo sin importar la regi\u00f3n. En materia de devoluciones, se prev\u00e9 que estas se realicen en un promedio de <\/span><b>5 d\u00edas para personas f\u00edsicas y 30 d\u00edas para personas morales<\/b><span style=\"font-weight: 400;\">, siempre dentro de los plazos legales.<\/span><\/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-b5c1604 elementor-widget elementor-widget-text-editor\" data-id=\"b5c1604\" 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><span style=\"font-weight: 400;\">FUENTES:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Servicio de Administraci\u00f3n Tributaria.<\/b><span style=\"font-weight: 400;\"> (2026, enero 5). <\/span><i><span style=\"font-weight: 400;\">SAT da a conocer mejores pr\u00e1cticas de transparencia en los procesos de auditor\u00eda<\/span><\/i><span style=\"font-weight: 400;\"> [Comunicado]. Gobierno de M\u00e9xico.<\/span> <a href=\"https:\/\/www.gob.mx\/sat\/prensa\/sat-da-a-conocer-mejores-practicas-de-transparencia-en-los-procesos-de-auditoria-01-2026\"><span style=\"font-weight: 400;\">https:\/\/www.gob.mx\/sat\/prensa\/sat-da-a-conocer-mejores-practicas-de-transparencia-en-los-procesos-de-auditoria-01-2026<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imagen creada con Inteligencia Artificial.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imagen creada con Inteligencia Artificial.<\/span><\/li><\/ol>\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\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El Servicio de Administraci\u00f3n Tributaria (SAT) dio a conocer un conjunto de mejores pr\u00e1cticas de transparencia que se aplicar\u00e1n a [&hellip;]<\/p>","protected":false},"author":330,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-12894","post","type-post","status-publish","format-standard","hentry","category-sin-categorizar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SAT impulsa auditor\u00edas m\u00e1s claras, eficientes y focalizadas en 2026 - Finanzas Confiables<\/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:\/\/finanzasconfiables.com\/eng\/sat-impulsa-auditorias-mas-claras-eficientes-y-focalizadas-en-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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