{"id":501,"date":"2026-06-09T18:13:49","date_gmt":"2026-06-09T16:13:49","guid":{"rendered":"https:\/\/tecnologia.villanett.com\/?post_type=glossary&#038;p=501"},"modified":"2026-06-10T18:14:45","modified_gmt":"2026-06-10T16:14:45","slug":"opinion-de-cumplimiento-sat","status":"publish","type":"glossary","link":"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/opinion-de-cumplimiento-sat\/","title":{"rendered":"Opini\u00f3n de Cumplimiento SAT"},"content":{"rendered":"<p data-start=\"0\" data-end=\"222\"><strong data-start=\"0\" data-end=\"31\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/opinion-de-cumplimiento-sat\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Opini&oacute;n de Cumplimiento SAT<\/a><\/strong> es un documento emitido por el <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Servicio de Administraci&oacute;n Tributaria<\/span><\/span> (SAT) que indica si una persona f&iacute;sica o moral se encuentra al corriente en el cumplimiento de sus obligaciones fiscales.<\/p>\n<p data-start=\"224\" data-end=\"386\">Este documento es ampliamente solicitado por empresas, instituciones gubernamentales y organismos que necesitan verificar la situaci&oacute;n fiscal de un contribuyente.<\/p>\n<h3 data-section-id=\"1pq745u\" data-start=\"388\" data-end=\"408\">&iquest;Para qu&eacute; sirve?<\/h3>\n<ul data-start=\"409\" data-end=\"634\">\n<li data-section-id=\"o7bmny\" data-start=\"409\" data-end=\"462\">Comprobar el cumplimiento de obligaciones fiscales.<\/li>\n<li data-section-id=\"jz7bz2\" data-start=\"463\" data-end=\"520\">Participar en licitaciones o contratos gubernamentales.<\/li>\n<li data-section-id=\"trmkao\" data-start=\"521\" data-end=\"555\">Realizar tr&aacute;mites empresariales.<\/li>\n<li data-section-id=\"1vgfwkg\" data-start=\"556\" data-end=\"592\">Obtener financiamiento o cr&eacute;ditos.<\/li>\n<li data-section-id=\"jzklmk\" data-start=\"593\" data-end=\"634\">Demostrar una situaci&oacute;n fiscal regular.<\/li>\n<\/ul>\n<h3 data-section-id=\"tf6eyi\" data-start=\"636\" data-end=\"656\">Tipos de opini&oacute;n<\/h3>\n<h4 data-start=\"658\" data-end=\"671\">Positiva<\/h4>\n<p data-start=\"672\" data-end=\"747\">Indica que el contribuyente est&aacute; al corriente en sus obligaciones fiscales.<\/p>\n<div class=\"relative w-full mt-4 mb-1\">\n<div class=\"\">\n<div class=\"contents\">\n<div class=\"relative\">\n<div class=\"h-full min-h-0 min-w-0\">\n<div class=\"h-full min-h-0 min-w-0\">\n<div class=\"border border-token-border-light border-radius-3xl corner-superellipse\/1.1 rounded-3xl\">\n<div class=\"h-full w-full border-radius-3xl bg-token-bg-elevated-secondary corner-superellipse\/1.1 overflow-clip rounded-3xl lxnfua_clipPathFallback\">\n<div class=\"pointer-events-none absolute end-1.5 top-1 z-2 md:end-2 md:top-1\"><\/div>\n<div class=\"relative\">\n<div class=\"pe-11 pt-3\">\n<div class=\"relative z-0 flex max-w-full\">\n<div id=\"code-block-viewer\" class=\"q9tKkq_viewer cm-editor z-10 light:cm-light dark:cm-light flex h-full w-full flex-col items-stretch &#892;d &#892;r\" dir=\"ltr\">\n<div class=\"cm-scroller\">\n<pre class=\"cm-content q9tKkq_readonly m-0\"><code>Resultado:\r\nOpini&oacute;n Positiva<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"\">\n<div class=\"\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h4 data-start=\"790\" data-end=\"803\">Negativa<\/h4>\n<p data-start=\"804\" data-end=\"875\">Indica que existen incumplimientos, adeudos o irregularidades fiscales.<\/p>\n<div class=\"relative w-full mt-4 mb-1\">\n<div class=\"\">\n<div class=\"contents\">\n<div class=\"relative\">\n<div class=\"h-full min-h-0 min-w-0\">\n<div class=\"h-full min-h-0 min-w-0\">\n<div class=\"border border-token-border-light border-radius-3xl corner-superellipse\/1.1 rounded-3xl\">\n<div class=\"h-full w-full border-radius-3xl bg-token-bg-elevated-secondary corner-superellipse\/1.1 overflow-clip rounded-3xl lxnfua_clipPathFallback\">\n<div class=\"pointer-events-none absolute end-1.5 top-1 z-2 md:end-2 md:top-1\"><\/div>\n<div class=\"relative\">\n<div class=\"pe-11 pt-3\">\n<div class=\"relative z-0 flex max-w-full\">\n<div id=\"code-block-viewer\" class=\"q9tKkq_viewer cm-editor z-10 light:cm-light dark:cm-light flex h-full w-full flex-col items-stretch &#892;d &#892;r\" dir=\"ltr\">\n<div class=\"cm-scroller\">\n<pre class=\"cm-content q9tKkq_readonly m-0\"><code>Resultado:\r\nOpini&oacute;n Negativa<\/code><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"\">\n<div class=\"\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 data-section-id=\"1423dry\" data-start=\"918\" data-end=\"941\">&iquest;Qu&eacute; revisa el SAT?<\/h3>\n<p data-start=\"942\" data-end=\"963\">Entre otros aspectos:<\/p>\n<ul data-start=\"964\" data-end=\"1124\">\n<li data-section-id=\"1t9y09n\" data-start=\"964\" data-end=\"996\">Presentaci&oacute;n de declaraciones.<\/li>\n<li data-section-id=\"7dfvmy\" data-start=\"997\" data-end=\"1037\">Cumplimiento de obligaciones fiscales.<\/li>\n<li data-section-id=\"1hfwdge\" data-start=\"1038\" data-end=\"1060\">Situaci&oacute;n en el RFC.<\/li>\n<li data-section-id=\"17d0bnx\" data-start=\"1061\" data-end=\"1090\">Adeudos fiscales exigibles.<\/li>\n<li data-section-id=\"1g2s5fu\" data-start=\"1091\" data-end=\"1124\">Informaci&oacute;n fiscal actualizada.<\/li>\n<\/ul>\n<h3 data-section-id=\"zv8njo\" data-start=\"1126\" data-end=\"1155\">&iquest;Qui&eacute;n puede solicitarla?<\/h3>\n<ul data-start=\"1156\" data-end=\"1244\">\n<li data-section-id=\"kwr3j5\" data-start=\"1156\" data-end=\"1175\">Personas f&iacute;sicas.<\/li>\n<li data-section-id=\"r9wtet\" data-start=\"1176\" data-end=\"1206\">Personas morales (empresas).<\/li>\n<li data-section-id=\"1xzbeb9\" data-start=\"1207\" data-end=\"1244\">Representantes legales autorizados.<\/li>\n<\/ul>\n<h3 data-section-id=\"5zgqvw\" data-start=\"1246\" data-end=\"1266\">&iquest;C&oacute;mo obtenerla?<\/h3>\n<p data-start=\"1267\" data-end=\"1292\">Generalmente se requiere:<\/p>\n<ul data-start=\"1293\" data-end=\"1331\">\n<li data-section-id=\"1j4f44x\" data-start=\"1293\" data-end=\"1299\">RFC.<\/li>\n<li data-section-id=\"h8944b\" data-start=\"1300\" data-end=\"1331\">Contrase&ntilde;a del SAT o e.firma.<\/li>\n<\/ul>\n<p data-start=\"1333\" data-end=\"1387\">Puede consultarse a trav&eacute;s del portal oficial del SAT:<\/p>\n<p data-start=\"1389\" data-end=\"1426\"><span class=\"\" data-state=\"closed\">Portal SAT &ndash; Opini&oacute;n de Cumplimiento<\/span><\/p>\n<h3 data-section-id=\"ghdlj7\" data-start=\"1428\" data-end=\"1448\">Ejemplo pr&aacute;ctico<\/h3>\n<p data-start=\"1449\" data-end=\"1525\">Una empresa desea convertirse en proveedor de una dependencia gubernamental.<\/p>\n<p data-start=\"1527\" data-end=\"1665\">Como parte de los requisitos, se le solicita una Opini&oacute;n de Cumplimiento positiva para demostrar que cumple con sus obligaciones fiscales.<\/p>\n<h3 data-section-id=\"19mbq0c\" data-start=\"1667\" data-end=\"1716\">Beneficios de contar con una opini&oacute;n positiva<\/h3>\n<ul data-start=\"1717\" data-end=\"1884\">\n<li data-section-id=\"1o61f9n\" data-start=\"1717\" data-end=\"1763\">Mayor confianza ante clientes y proveedores.<\/li>\n<li data-section-id=\"1rb997w\" data-start=\"1764\" data-end=\"1800\">Acceso a contratos y licitaciones.<\/li>\n<li data-section-id=\"awgax5\" data-start=\"1801\" data-end=\"1851\">Facilita tr&aacute;mites financieros y administrativos.<\/li>\n<li data-section-id=\"160t17q\" data-start=\"1852\" data-end=\"1884\">Demuestra cumplimiento fiscal.<\/li>\n<\/ul>\n<h3 data-section-id=\"s6el8j\" data-start=\"1886\" data-end=\"1963\">Diferencia entre Constancia de Situaci&oacute;n Fiscal y Opini&oacute;n de Cumplimiento<\/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=\"1965\" data-end=\"2295\">\n<thead data-start=\"1965\" data-end=\"2025\">\n<tr data-start=\"1965\" data-end=\"2025\">\n<th class=\"last:pe-10\" data-start=\"1965\" data-end=\"1998\" data-col-size=\"sm\">Constancia de Situaci&oacute;n Fiscal<\/th>\n<th class=\"last:pe-10\" data-start=\"1998\" data-end=\"2025\" data-col-size=\"sm\">Opini&oacute;n de Cumplimiento<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2086\" data-end=\"2295\">\n<tr data-start=\"2086\" data-end=\"2171\">\n<td data-start=\"2086\" data-end=\"2129\" data-col-size=\"sm\">Muestra datos fiscales del contribuyente<\/td>\n<td data-start=\"2129\" data-end=\"2171\" data-col-size=\"sm\">Eval&uacute;a el cumplimiento de obligaciones<\/td>\n<\/tr>\n<tr data-start=\"2172\" data-end=\"2240\">\n<td data-start=\"2172\" data-end=\"2204\" data-col-size=\"sm\">Contiene RFC y r&eacute;gimen fiscal<\/td>\n<td data-start=\"2204\" data-end=\"2240\" data-col-size=\"sm\">Indica si est&aacute; al corriente o no<\/td>\n<\/tr>\n<tr data-start=\"2241\" data-end=\"2295\">\n<td data-start=\"2241\" data-end=\"2263\" data-col-size=\"sm\">Funci&oacute;n informativa<\/td>\n<td data-start=\"2263\" data-end=\"2295\" data-col-size=\"sm\">Funci&oacute;n de validaci&oacute;n fiscal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3 data-section-id=\"fnl5kv\" data-start=\"2297\" data-end=\"2312\">Importancia<\/h3>\n<p data-start=\"2313\" data-end=\"2500\">La Opini&oacute;n de Cumplimiento es uno de los documentos fiscales m&aacute;s solicitados en M&eacute;xico porque permite verificar de manera oficial el estado de cumplimiento tributario de un contribuyente.<\/p>\n<h3 data-section-id=\"js1ou2\" data-start=\"2502\" data-end=\"2516\">En resumen<\/h3>\n<p data-start=\"2517\" data-end=\"2756\" data-is-last-node=\"\" data-is-only-node=\"\"><strong data-start=\"2517\" data-end=\"2756\" data-is-last-node=\"\">La <a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/opinion-de-cumplimiento-sat\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Opini&oacute;n de Cumplimiento SAT<\/a> es un documento oficial que indica si una persona o empresa cumple correctamente con sus obligaciones fiscales ante el SAT, pudiendo obtener un resultado positivo o negativo seg&uacute;n su situaci&oacute;n tributaria.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/opinion-de-cumplimiento-sat\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Opini&oacute;n de Cumplimiento SAT<\/a> es un documento emitido por el Servicio de Administraci&oacute;n Tributaria (SAT) que indica si una persona f&iacute;sica o moral se encuentra al corriente en el cumplimiento de sus obligaciones fiscales. Este documento es ampliamente solicitado por empresas, instituciones gubernamentales y organismos que necesitan verificar la situaci&oacute;n fiscal de un contribuyente. &iquest;Para &hellip; <a href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/opinion-de-cumplimiento-sat\/\" class=\"more-link\">Seguir leyendo <span class=\"screen-reader-text\"><a class=\"glossaryLink\" href=\"https:\/\/tecnologia.villanett.com\/index.php\/glosario\/opinion-de-cumplimiento-sat\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Opini&oacute;n de Cumplimiento SAT<\/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-501","glossary","type-glossary","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary\/501","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":2,"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary\/501\/revisions"}],"predecessor-version":[{"id":503,"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/glossary\/501\/revisions\/503"}],"wp:attachment":[{"href":"https:\/\/tecnologia.villanett.com\/index.php\/wp-json\/wp\/v2\/media?parent=501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}