{"id":7268,"date":"2026-03-30T13:11:59","date_gmt":"2026-03-30T19:11:59","guid":{"rendered":"https:\/\/www.facturando.mx\/blog\/?p=7268"},"modified":"2026-04-05T12:32:26","modified_gmt":"2026-04-05T18:32:26","slug":"deducibilidad-gasolina-fiscal","status":"publish","type":"post","link":"https:\/\/www.facturando.mx\/blog\/2026\/03\/30\/deducibilidad-gasolina-fiscal\/","title":{"rendered":"Impacto fiscal del nuevo complemento de gasolina: Requisitos para el CFDI."},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Marco normativo y sustento Legal<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">El pasado <strong>27 de marzo de 2026<\/strong>, el SAT, en coordinaci\u00f3n con la SENER y la CNE, oficializ\u00f3 la obligatoriedad de un nuevo complemento para los CFDI de hidrocarburos y proliferos. Para el profesional contable, este cambio no es meramente administrativo, sino de estricto cumplimiento legal. El fundamento se encuentra en los <strong>Art\u00edculos 29 y 29-A del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF)<\/strong>, que facultan a la autoridad para exigir requisitos adicionales en los comprobantes fiscales que amparen la comercializaci\u00f3n de gasolinas y di\u00e9sel.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">El art\u00edculo 27 de la LISR y el riesgo de la no deducibilidad<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La preocupaci\u00f3n principal para cualquier despacho contable es asegurar la deducibilidad de los gastos de sus clientes. Bajo el <strong>Art\u00edculo 27, fracci\u00f3n III de la Ley del Impuesto sobre la Renta (LISR)<\/strong>, los pagos por consumo de combustible deben cumplir con requisitos de forma espec\u00edficos para ser considerados deducibles.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Con la entrada en vigor de esta normativa, un CFDI de combustible que carezca del nodo de complemento debidamente validado se considera un <strong>gasto no deducible<\/strong>. Esto impacta directamente en:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Incremento en la base gravable para el ISR:<\/strong> Al no poder restar este gasto de los ingresos.<\/li>\n\n\n\n<li><strong>Imposibilidad de acreditar el IVA:<\/strong> Generando un flujo de efectivo negativo para la empresa.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Obligaciones del contribuyente al recibir el CFDI<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Al recibir facturas por concepto de gasolina o di\u00e9sel, el \u00e1rea contable debe verificar los siguientes puntos cr\u00edticos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Existencia del complemento:<\/strong> Confirmar que el nodo del complemento est\u00e9 presente en el XML.<\/li>\n\n\n\n<li><strong>Validaci\u00f3n de permisos:<\/strong> El emisor debe contar con un permiso vigente ante la <strong>Comisi\u00f3n Nacional de Energ\u00eda (CNE)<\/strong>, el cual debe estar correctamente plasmado en el comprobante.<\/li>\n\n\n\n<li><strong>Coherencia de datos:<\/strong> Verificar que el RFC del emisor coincida con el registro en la lista de permisos autorizados.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Consecuencias del incumplimiento<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Omitir la validaci\u00f3n de este complemento puede derivar en contingencias graves para la empresa:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Rechazo de la deducci\u00f3n:<\/strong> P\u00e9rdida del beneficio fiscal en la declaraci\u00f3n anual.<\/li>\n\n\n\n<li><strong>Multas por CFDI incorrectos:<\/strong> Sanciones por emitir o recibir comprobantes que no cumplen con los requisitos de ley.<\/li>\n\n\n\n<li><strong>Auditor\u00edas electr\u00f3nicas:<\/strong> El SAT puede iniciar actos de fiscalizaci\u00f3n al detectar discrepancias entre las compras de combustible y los complementos reportados.<\/li>\n\n\n\n<li><strong>Interrupci\u00f3n de operaciones:<\/strong> Un historial de facturaci\u00f3n incorrecta puede afectar la opini\u00f3n de cumplimiento del contribuyente.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nota t\u00e9cnica:<\/strong> Es vital actualizar sus sistemas de <a href=\"https:\/\/facturando.mx\/productos\/validador-factura-electronica\/\" target=\"_blank\" rel=\"noopener\" title=\"Validador CFDI - XML\">validaci\u00f3n de CFDI<\/a> para que reconozcan autom\u00e1ticamente estos nuevos nodos y eviten el procesamiento de facturas inv\u00e1lidas en la contabilidad electr\u00f3nica.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h6 class=\"wp-block-heading\"><strong>Contin\u00faa leyendo sobre el nuevo complemento de gasolina:<\/strong><\/h6>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.facturando.mx\/blog\/index.php\/2026\/03\/30\/deducir-gasolina-2026\/\" target=\"_blank\" rel=\"noopener\" title=\"Informaci\u00f3n General: Evita multas en tu factura de gasolina\">Informaci\u00f3n general: Evita multas en tu factura de gasolina<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.facturando.mx\/blog\/index.php\/2026\/03\/30\/deducibilidad-gasolina-fiscal\/\" target=\"_blank\" rel=\"noopener\" title=\"Gu\u00eda para Contadores: Validaci\u00f3n de la deducibilidad\">Gu\u00eda para contadores: Validaci\u00f3n de la deducibilidad<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.facturando.mx\/blog\/index.php\/2026\/03\/30\/implementacion-tecnica-complemento-hidrocarburos\/\" target=\"_blank\" rel=\"noopener\" title=\"Gu\u00eda T\u00e9cnica: Implementaci\u00f3n del nodo HidroYPetro\">Gu\u00eda t\u00e9cnica: Implementaci\u00f3n del nodo HidroYPetro<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.facturando.mx\/blog\/index.php\/2026\/03\/30\/preguntas-frecuentes-facturacion-gasolina-2026\/\" target=\"_blank\" rel=\"noopener\" title=\"Dudas R\u00e1pidas: FAQ Completa de Facturaci\u00f3n 2026\">Dudas r\u00e1pidas: FAQ Completa de Facturaci\u00f3n 2026<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.facturando.mx\/blog\/index.php\/2026\/03\/30\/que-es-lcne-permisos-gasolina\/\" target=\"_blank\" rel=\"noopener\" title=\"\u00bfQu\u00e9 es la L_CNE? El padr\u00f3n de permisos de la CNE\">\u00bfQu\u00e9 es la L_CNE? El padr\u00f3n de permisos de la CNE<\/a><\/strong><\/li>\n\n\n\n<li><strong><a href=\"https:\/\/www.facturando.mx\/blog\/index.php\/2026\/03\/30\/analisis-retos-beneficios-complemento-gasolina\/\" target=\"_blank\" rel=\"noopener\" title=\"An\u00e1lisis y Opini\u00f3n: Retos y beneficios del nuevo complemento\">An\u00e1lisis y opini\u00f3n: Retos y beneficios del nuevo complemento<\/a><\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esperamos que esta serie de art\u00edculos te haya sido de utilidad y te invitamos a estar atento a este blog y a seguirnos en nuestras redes sociales (<a href=\"https:\/\/twitter.com\/FacturandoMX\" target=\"_blank\" rel=\"noreferrer noopener\">Twitter<\/a>, <a href=\"https:\/\/www.facebook.com\/people\/Facturando\/100064014306286\/\" target=\"_blank\" rel=\"noreferrer noopener\">Facebook<\/a>, <a href=\"https:\/\/www.youtube.com\/channel\/UCGZrk5l9eU6bxg3AiD48UPA\" target=\"_blank\" rel=\"noreferrer noopener\">YouTube<\/a>), donde estaremos publicando m\u00e1s contenido de este estilo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Marco normativo y sustento Legal El pasado 27 de marzo de 2026, el SAT, en coordinaci\u00f3n con la SENER y la CNE, oficializ\u00f3 la obligatoriedad de un nuevo complemento para los CFDI de hidrocarburos y proliferos. Para el profesional contable, <a class=\"more-link\" href=\"https:\/\/www.facturando.mx\/blog\/2026\/03\/30\/deducibilidad-gasolina-fiscal\/\">Seguir leyendo <span class=\"screen-reader-text\">  Impacto fiscal del nuevo complemento de gasolina: Requisitos para el CFDI.<\/span><span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1807,20],"tags":[1804,246,1805,1806,1803],"class_list":["post-7268","post","type-post","status-publish","format-standard","hentry","category-complementos-sat","category-factura-electronica","tag-auditoria-electronica","tag-cff","tag-complemento-de-hidrocarburos","tag-contabilidad-2026","tag-lisr"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Analizamos el impacto del nuevo complemento de hidrocarburos en la LISR y CFF. 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