{"id":12181,"date":"2024-06-12T02:47:28","date_gmt":"2024-06-12T08:47:28","guid":{"rendered":"https:\/\/barradecomercio.org\/?p=12181"},"modified":"2024-06-12T02:47:28","modified_gmt":"2024-06-12T08:47:28","slug":"que-son-las-claves-genericas-del-rfc-y-cuando-se-usan","status":"publish","type":"post","link":"https:\/\/barradecomercio.org\/?p=12181","title":{"rendered":"\u00bfQu\u00e9 son las claves gen\u00e9ricas del RFC y cu\u00e1ndo se usan?"},"content":{"rendered":"<div id=\"contenthost\" data-win-options=\"{home: '\/pages\/home\/home.html'}\" data-win-control=\"Application.PageControlNavigator\">\n<div class=\"win-disposable pagecontrol\">\n<div id=\"themeRoot\" class=\"default-theme\">\n<div id=\"mainContainer\" class=\"grid3x4\">\n<div id=\"editor\" class=\"editor-container\" data-win-control=\"UX.Control.Editor\">\n<div class=\"default-theme\" aria-label=\"themeRoot\">\n<div class=\"editor\" contenteditable=\"true\" spellcheck=\"true\">\n<h3><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-12182\" src=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2024\/06\/M_2024_rfc_generico.jpg?resize=460%2C260&#038;ssl=1\" alt=\"\" width=\"460\" height=\"260\" srcset=\"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2024\/06\/M_2024_rfc_generico.jpg?w=460&amp;ssl=1 460w, https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2024\/06\/M_2024_rfc_generico.jpg?resize=300%2C170&amp;ssl=1 300w\" sizes=\"auto, (max-width: 460px) 100vw, 460px\" \/>\u00bfQu\u00e9 son las claves gen\u00e9ricas del RFC y cu\u00e1ndo se usan?<\/h3>\n<div><span style=\"background-color: transparent;\">Las claves gen\u00e9ricas del RFC son c\u00f3digos que el SAT asigna cuando no se cuenta con el RFC del receptor o del emisor de un CFDI. <\/span><\/div>\n<div><span style=\"background-color: transparent;\">Uno de los requisitos del Comprobante Fiscal Digital por Internet (CFDI) es que se incluya la clave del Registro Federal de Contribuyentes (RFC) del receptor del documento.<\/span><\/div>\n<div>\n<div><\/div>\n<div>Existen casos en que los CFDI son expedidos a personas que no proporcionan sus datos fiscales por no requerir factura, o a extranjeros, quienes no cuentan con un RFC.<\/div>\n<div>Sin embargo, no es t\u00e9cnicamente posible emitir un CFDI si no se cuenta con una clave de RFC del emisor, porque es un requisito de la estructura inform\u00e1tica del archivo XML, cuya omisi\u00f3n provocar\u00eda que no pueda timbrarse por parte de la autoridad.<\/div>\n<div><\/div>\n<h3>\u00bfQu\u00e9 son las claves gen\u00e9ricas del RFC?<\/h3>\n<div>Las claves gen\u00e9ricas del RFC son c\u00f3digos que el Servicio de Administraci\u00f3n Tributaria (SAT) asigna\u00a0<strong>cuando no se cuenta con el RFC del receptor o del emisor de un CFDI.<\/strong><\/div>\n<div>La Regla 2.7.1.23. de la RMF establece las siguientes claves gen\u00e9ricas del RFC:<\/div>\n<ul>\n<li><strong>XAXX010101000<\/strong>\u00a0cuando no se cuente con la clave en el RFC<\/li>\n<li><strong>XEXX010101000<\/strong>\u00a0cuando se trate de operaciones efectuadas con residentes en el extranjero, que no se encuentren inscritos en el RFC.<\/li>\n<\/ul>\n<div><\/div>\n<h3>Claves gen\u00e9ricas para gastos deducibles<\/h3>\n<div>Al respecto, la Regla 3.17.8. de la RMF establece las siguientes claves\u00a0<strong>gen\u00e9ricas del RFC<\/strong>:<\/div>\n<ul>\n<li><strong>EXT990101NI4<\/strong>\u00a0trat\u00e1ndose de documentaci\u00f3n comprobatoria expedida por personas f\u00edsicas residentes en el extranjero, para personas f\u00edsicas que hayan efectuado erogaciones en el extranjero que sean consideradas como deducciones personales<\/li>\n<li><strong>EXT990101NI9<\/strong>\u00a0cuando se trate de documentaci\u00f3n comprobatoria expedida por personas morales residentes en el extranjero.<\/li>\n<li><\/li>\n<\/ul>\n<div>Es conveniente tener conocimiento de estas\u00a0<strong>claves de RFC<\/strong>\u00a0para que tanto comprobantes como declaraciones sean llenados correctamente<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 son las claves gen\u00e9ricas del RFC y cu\u00e1ndo se usan? Las claves gen\u00e9ricas del RFC son c\u00f3digos que el SAT asigna cuando no se cuenta con el RFC del receptor o del emisor de un CFDI. Uno de los requisitos del Comprobante Fiscal Digital por Internet (CFDI) es que se incluya la clave del&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/barradecomercio.org\/?p=12181\">Seguir leyendo&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":12182,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1838,273,288],"tags":[1468,1855,813,1854,892,509,1757,1852,236,826,1853,1560,1851],"table_tags":[],"class_list":["post-12181","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-legislacion-2","category-regulaciones","tag-cfdi","tag-clave","tag-declaracion","tag-emisor","tag-extranjero","tag-factura","tag-generico","tag-id","tag-nacional","tag-porte","tag-receptor","tag-rfc","tag-tx"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/barradecomercio.org\/wp-content\/uploads\/2024\/06\/M_2024_rfc_generico.jpg?fit=460%2C260&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/12181","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12181"}],"version-history":[{"count":1,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/12181\/revisions"}],"predecessor-version":[{"id":12183,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/posts\/12181\/revisions\/12183"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=\/wp\/v2\/media\/12182"}],"wp:attachment":[{"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12181"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12181"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12181"},{"taxonomy":"table_tags","embeddable":true,"href":"https:\/\/barradecomercio.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftable_tags&post=12181"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}