{"id":14101,"date":"2026-04-10T14:17:50","date_gmt":"2026-04-10T20:17:50","guid":{"rendered":"https:\/\/finanzasconfiables.com\/?p=14101"},"modified":"2026-04-10T14:40:15","modified_gmt":"2026-04-10T20:40:15","slug":"nuevo-cambio-al-cff-contribuyentes-podran-ajustar-la-garantia-del-interes-fiscal","status":"publish","type":"post","link":"https:\/\/finanzasconfiables.com\/eng\/nuevo-cambio-al-cff-contribuyentes-podran-ajustar-la-garantia-del-interes-fiscal\/","title":{"rendered":"Nuevo cambio al CFF: contribuyentes podr\u00e1n ajustar la garant\u00eda del inter\u00e9s fiscal"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"14101\" class=\"elementor elementor-14101\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02cdcc2 e-flex e-con-boxed e-con e-parent\" data-id=\"02cdcc2\" 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-c551040 elementor-widget elementor-widget-image\" data-id=\"c551040\" 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=\"1408\" height=\"768\" src=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM.jpg\" class=\"attachment-large size-large wp-image-14114\" alt=\"\" srcset=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM.jpg 1408w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM-768x419.jpg 768w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM-18x10.jpg 18w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM-300x164.jpg 300w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM-600x327.jpg 600w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/04\/Generated-Image-April-10-2026-9_18AM-64x35.jpg 64w\" sizes=\"(max-width: 1408px) 100vw, 1408px\" \/>\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-2d4257a elementor-widget elementor-widget-text-editor\" data-id=\"2d4257a\" 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 Gobierno federal public\u00f3 una reforma al art\u00edculo 141 del C\u00f3digo Fiscal de la Federaci\u00f3n para modificar las reglas sobre la <\/span><b>garant\u00eda del inter\u00e9s fiscal<\/b><span style=\"font-weight: 400;\">, mecanismo que utilizan las personas contribuyentes cuando deben asegurar el pago de un cr\u00e9dito fiscal en ciertos supuestos legales.<\/span><\/p><p><span style=\"font-weight: 400;\">Con este cambio, se precisa que la garant\u00eda deber\u00e1 cubrir no solo las contribuciones adeudadas y actualizadas, sino tambi\u00e9n los accesorios ya generados y los que se causen en los <\/span><b>12 meses siguientes<\/b><span style=\"font-weight: 400;\"> a su otorgamiento. Adem\u00e1s, si el cr\u00e9dito no se liquida al terminar ese periodo, la garant\u00eda deber\u00e1 <\/span><b>actualizarse cada a\u00f1o<\/b><span style=\"font-weight: 400;\"> y ampliarse para incluir el monto actualizado y los recargos futuros correspondientes.<\/span><\/p><p><span style=\"font-weight: 400;\">El decreto tambi\u00e9n prev\u00e9 un beneficio para quienes iniciaron procedimientos de garant\u00eda del inter\u00e9s fiscal entre el <\/span><b>1 de enero de 2026<\/b><span style=\"font-weight: 400;\"> y la entrada en vigor de la reforma. En esos casos, podr\u00e1n solicitar que su tr\u00e1mite se ajuste a las nuevas reglas, siempre que lo hagan expresamente ante la autoridad ejecutora dentro de los <\/span><b>30 d\u00edas naturales<\/b><span style=\"font-weight: 400;\"> siguientes a la entrada en vigor del decreto.<\/span><\/p><p><span style=\"font-weight: 400;\">Trat\u00e1ndose de garant\u00edas ya constituidas, la sustituci\u00f3n no detendr\u00e1 la suspensi\u00f3n del procedimiento administrativo de ejecuci\u00f3n ni implicar\u00e1 un requerimiento adicional. La autoridad deber\u00e1 resolver la solicitud en un plazo m\u00e1ximo de <\/span><b>20 d\u00edas h\u00e1biles<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">La reforma entra en vigor <\/span><b>al d\u00eda siguiente de su publicaci\u00f3n en el DOF<\/b><span style=\"font-weight: 400;\">, es decir, el <\/span><b>10 de abril de 2026<\/b><span style=\"font-weight: 400;\">.<\/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-066e95c elementor-widget elementor-widget-text-editor\" data-id=\"066e95c\" 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>Diario Oficial de la Federaci\u00f3n.<\/b><span style=\"font-weight: 400;\"> (2026, 9 de abril). <\/span><i><span style=\"font-weight: 400;\">Decreto por el que se reforma el art\u00edculo 141 del C\u00f3digo Fiscal de la Federaci\u00f3n<\/span><\/i><span style=\"font-weight: 400;\">.<\/span> <a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5784518&amp;fecha=09\/04\/2026\"><span style=\"font-weight: 400;\">https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5784518&amp;fecha=09\/04\/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 Gobierno federal public\u00f3 una reforma al art\u00edculo 141 del C\u00f3digo Fiscal de la Federaci\u00f3n para modificar las reglas sobre [&hellip;]<\/p>","protected":false},"author":330,"featured_media":14115,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[91,90],"tags":[],"class_list":["post-14101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nuevo cambio al CFF: contribuyentes podr\u00e1n ajustar la garant\u00eda del inter\u00e9s fiscal - 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\/nuevo-cambio-al-cff-contribuyentes-podran-ajustar-la-garantia-del-interes-fiscal\/\" \/>\n<meta property=\"og:locale\" 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