{"id":174,"date":"2026-05-29T21:27:19","date_gmt":"2026-05-29T19:27:19","guid":{"rendered":"https:\/\/tecnologia.villanett.com\/?post_type=glossary&#038;p=174"},"modified":"2026-06-02T21:28:26","modified_gmt":"2026-06-02T19:28:26","slug":"cfdi-de-retenciones","status":"publish","type":"glossary","link":"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/","title":{"rendered":"CFDI de Retenciones"},"content":{"rendered":"<div class=\"qMYqUG_convSearchResultHighlightRoot\">\n<div class=\"\" data-turn-id-container=\"request-6a1da9cf-8ed8-83e8-92e6-602d52ee618f-0\" data-is-intersecting=\"true\">\n<section class=\"text-token-text-primary w-full focus:outline-none has-data-writing-block:pointer-events-none [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto R6Vx5W_threadScrollVars scroll-mb-[calc(var(--scroll-root-safe-area-inset-bottom,0px)+var(--thread-response-height))] scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" data-turn-id=\"request-6a1da9cf-8ed8-83e8-92e6-602d52ee618f-0\" data-turn-id-container=\"request-6a1da9cf-8ed8-83e8-92e6-602d52ee618f-0\" data-testid=\"conversation-turn-56\" data-scroll-anchor=\"false\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal outline-none keyboard-focused:focus-ring [.text-message+&amp;]:mt-1\" dir=\"auto\" tabindex=\"0\" data-message-author-role=\"assistant\" data-message-id=\"814a874b-00ed-463d-a129-cd791baef656\" data-message-model-slug=\"gpt-5-5\" data-turn-start-message=\"true\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert wrap-break-word w-full light markdown-new-styling\">\n<p data-start=\"0\" data-end=\"260\">Un <strong data-start=\"3\" data-end=\"49\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a> e Informaci&oacute;n de Pagos<\/strong> es un comprobante fiscal electr&oacute;nico utilizado en M&eacute;xico para documentar <strong data-start=\"123\" data-end=\"151\">retenciones de impuestos<\/strong> o ciertos pagos sobre los cuales existe una obligaci&oacute;n de informar al <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Servicio de Administraci&oacute;n Tributaria<\/span><\/span>.<\/p>\n<p data-start=\"262\" data-end=\"480\">A diferencia de una factura <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI<\/a> tradicional, este comprobante no se utiliza para registrar una venta de productos o servicios, sino para informar que se realiz&oacute; una retenci&oacute;n de impuestos a una persona f&iacute;sica o moral.<\/p>\n<h3 data-section-id=\"1pq745u\" data-start=\"482\" data-end=\"502\">&iquest;Para qu&eacute; sirve?<\/h3>\n<ul data-start=\"503\" data-end=\"751\">\n<li data-section-id=\"1s3xpr1\" data-start=\"503\" data-end=\"535\">Comprobar impuestos retenidos.<\/li>\n<li data-section-id=\"16g2530\" data-start=\"536\" data-end=\"580\">Cumplir obligaciones fiscales ante el SAT.<\/li>\n<li data-section-id=\"f2hs7f\" data-start=\"581\" data-end=\"654\">Informar pagos espec&iacute;ficos que requieren un comprobante de retenciones.<\/li>\n<li data-section-id=\"1fedofl\" data-start=\"655\" data-end=\"751\">Facilitar la declaraci&oacute;n de impuestos tanto para quien retiene como para quien recibe el pago.<\/li>\n<\/ul>\n<h3 data-section-id=\"1nb0vpf\" data-start=\"753\" data-end=\"803\">Ejemplos de operaciones donde puede utilizarse<\/h3>\n<ul data-start=\"804\" data-end=\"1025\">\n<li data-section-id=\"1letsqj\" data-start=\"804\" data-end=\"825\">Pago de dividendos.<\/li>\n<li data-section-id=\"1ok2azm\" data-start=\"826\" data-end=\"838\">Intereses.<\/li>\n<li data-section-id=\"16t2dr1\" data-start=\"839\" data-end=\"873\">Arrendamientos en ciertos casos.<\/li>\n<li data-section-id=\"gnkrr9\" data-start=\"874\" data-end=\"900\">Enajenaci&oacute;n de acciones.<\/li>\n<li data-section-id=\"aus9xl\" data-start=\"901\" data-end=\"939\">Pagos a residentes en el extranjero.<\/li>\n<li data-section-id=\"4nijj1\" data-start=\"940\" data-end=\"986\">Plataformas digitales sujetas a retenciones.<\/li>\n<li data-section-id=\"vbap28\" data-start=\"987\" data-end=\"1025\">Operaciones financieras espec&iacute;ficas.<\/li>\n<\/ul>\n<h3 data-section-id=\"1qi4o4d\" data-start=\"1027\" data-end=\"1057\">&iquest;Qu&eacute; informaci&oacute;n contiene?<\/h3>\n<ul data-start=\"1058\" data-end=\"1238\">\n<li data-section-id=\"1l4pdu1\" data-start=\"1058\" data-end=\"1077\">Datos del emisor.<\/li>\n<li data-section-id=\"1ejb1u6\" data-start=\"1078\" data-end=\"1099\">Datos del receptor.<\/li>\n<li data-section-id=\"1f86cif\" data-start=\"1100\" data-end=\"1130\">Tipo de retenci&oacute;n realizada.<\/li>\n<li data-section-id=\"1jfknls\" data-start=\"1131\" data-end=\"1153\">Impuestos retenidos.<\/li>\n<li data-section-id=\"127q2n7\" data-start=\"1154\" data-end=\"1178\">Monto de la operaci&oacute;n.<\/li>\n<li data-section-id=\"46305k\" data-start=\"1179\" data-end=\"1198\">Fecha de emisi&oacute;n.<\/li>\n<li data-section-id=\"jx44nv\" data-start=\"1199\" data-end=\"1221\">Folio fiscal (<a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/uuid\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">UUID<\/a>).<\/li>\n<li data-section-id=\"1vki19h\" data-start=\"1222\" data-end=\"1238\">Sello digital.<\/li>\n<\/ul>\n<h3 data-section-id=\"12hto27\" data-start=\"1240\" data-end=\"1260\">Ejemplo sencillo<\/h3>\n<p data-start=\"1261\" data-end=\"1456\">Una empresa realiza un pago de dividendos a un socio y debe retener ISR conforme a la legislaci&oacute;n fiscal. Para documentar dicha retenci&oacute;n, emite un <strong data-start=\"1409\" data-end=\"1455\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a> e Informaci&oacute;n de Pagos<\/strong>.<\/p>\n<h3 data-section-id=\"g5yl83\" data-start=\"1458\" data-end=\"1472\">Beneficios<\/h3>\n<ul data-start=\"1473\" data-end=\"1624\">\n<li data-section-id=\"jqvuxa\" data-start=\"1473\" data-end=\"1495\">Cumplimiento fiscal.<\/li>\n<li data-section-id=\"e927i5\" data-start=\"1496\" data-end=\"1542\">Mayor control de las retenciones realizadas.<\/li>\n<li data-section-id=\"24hvap\" data-start=\"1543\" data-end=\"1579\">Facilita la conciliaci&oacute;n contable.<\/li>\n<li data-section-id=\"1hei3yc\" data-start=\"1580\" data-end=\"1624\">Proporciona evidencia oficial ante el SAT.<\/li>\n<\/ul>\n<h3 data-section-id=\"9bc44s\" data-start=\"1626\" data-end=\"1680\">Diferencia entre <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI<\/a> normal y <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a><\/h3>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" data-start=\"1682\" data-end=\"1982\">\n<thead data-start=\"1682\" data-end=\"1733\">\n<tr data-start=\"1682\" data-end=\"1733\">\n<th class=\"last:pe-10\" data-start=\"1682\" data-end=\"1710\" data-col-size=\"sm\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI<\/a> de Ingreso (Factura)<\/th>\n<th class=\"last:pe-10\" data-start=\"1710\" data-end=\"1733\" data-col-size=\"sm\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a><\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"1784\" data-end=\"1982\">\n<tr data-start=\"1784\" data-end=\"1850\">\n<td data-start=\"1784\" data-end=\"1817\" data-col-size=\"sm\">Documenta una venta o servicio<\/td>\n<td data-start=\"1817\" data-end=\"1850\" data-col-size=\"sm\">Documenta impuestos retenidos<\/td>\n<\/tr>\n<tr data-start=\"1851\" data-end=\"1911\">\n<td data-start=\"1851\" data-end=\"1871\" data-col-size=\"sm\">Registra ingresos<\/td>\n<td data-start=\"1871\" data-end=\"1911\" data-col-size=\"sm\">Registra retenciones y ciertos pagos<\/td>\n<\/tr>\n<tr data-start=\"1912\" data-end=\"1982\">\n<td data-start=\"1912\" data-end=\"1942\" data-col-size=\"sm\">Se utiliza para facturaci&oacute;n<\/td>\n<td data-start=\"1942\" data-end=\"1982\" data-col-size=\"sm\">Se utiliza para informar retenciones<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p data-start=\"1984\" data-end=\"2214\" data-is-last-node=\"\" data-is-only-node=\"\">En resumen, <strong data-start=\"1996\" data-end=\"2213\">el <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a> e Informaci&oacute;n de Pagos es un comprobante electr&oacute;nico que sirve para documentar e informar al SAT las retenciones de impuestos realizadas en determinadas operaciones financieras o comerciales<\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<div class=\"pointer-events-none -mt-px h-px translate-y-[calc(var(--scroll-root-safe-area-inset-bottom)-14*var(--spacing))]\" aria-hidden=\"true\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a> e Informaci&oacute;n de Pagos es un comprobante fiscal electr&oacute;nico utilizado en M&eacute;xico para documentar retenciones de impuestos o ciertos pagos sobre los cuales existe una obligaci&oacute;n de informar al Servicio de Administraci&oacute;n Tributaria. A diferencia de una factura <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI<\/a> tradicional, este comprobante no se utiliza para registrar una venta de productos &hellip; <a href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" class=\"more-link\">Seguir leyendo <span class=\"screen-reader-text\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/cfdi-de-retenciones\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">CFDI de Retenciones<\/a><\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-174","glossary","type-glossary","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary\/174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":3,"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary\/174\/revisions"}],"predecessor-version":[{"id":177,"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary\/174\/revisions\/177"}],"wp:attachment":[{"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/media?parent=174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}