Cómo saber tu RFC con la CURP: Qué es la RFC y para qué sirve, fundamento legal y como está formando la clave RFC

Todas aquellas personas que inician una actividad económica en México deben obtener el RFC (Registro Federal de Contribuyentes). Se trata de una anagrama necesario que se ha constituido en el camino más óptimo para cumplir con el pago de los impuestos en este país ante el Servicio de Administración Tributaria (SAT).

El SAT es una institución gubernamental con la significativa función de hacer que las personas físicas y morales cumplan con sus respectivas contribuciones tributarias. El Servicio de Administración Tributaria (SAT) es un organismo que es parte del gobierno mexicano. Su compromiso es el de aplicar la legislación para asegurar que las personas y empresas colaboren con el financiamiento del gasto del Estado.

En este post, se describirá de manera didáctica, como conseguir el Registro Federal de Contribuyentes y como inscribirlo o registrarlo en el Servicio de Administración Tributaria (SAT).

ESTO ENCONTRARÁS AQUÍ

Cómo saber tu RFC con la CURP

El Registró Federal de Contribuyentes (RFC), es una inscripción que deben hacer todas las personas que están obligadas a pagar impuestos. Para hacerlo se debe entrar al portal del Sistema Administrativo Tributario (SAT). Sin embargo, antes debe crear la Clave Única de Registro de Población (CURP), ya que esta es necesaria para poder hacer la inscripción en el RFC. Ahora, si el CURP  ya lo tiene activo solo deberá realizar lo que a continuación se indica:

  1. Ingresar al portal del Sistema Administrativo Tributario pulsando en el enlace TramitesSAT.
  2. Seleccione y digite ahora en la opción que dice Trámites del RFC.
  3. A continuación se abrirá una ventana en la que aparecerán todos los trámites que se pueden efectuar con el Registro Federal del Contribuyente. Elija el que dice Obtén tu RFC con la Clave Único de Registro de Población.
  4. Seguidamente deberá completar un formulario que el sistema le va ir indicando por partes.
  5. Llenado el formulario, el sistema le pedirá confirmar la información que acaba de ingresar en el mismo y si esta correcta pulse el botón virtual de confirmación.
  6. Finalmente, se debe generar el comprobante donde aparecerán,  la cédula de identidad, el RFC, una guía para el pago de tributos y el Código de barra bidimensional (QR).
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Qué es RFC y para qué sirve

El Registro Federal de Contribuyentes (RFC) es una clave única de registro utilizada para identificar a toda aquella persona que realice alguna actividad económica y que al mismo tiempo deba cooperar ante el Servicio de Administración Tributaria (SAT) con el gasto corriente.

El RFC está integrado  por trece formas alfanuméricas constituidas por las iníciales del nombre de la persona física o moral, seguido de la fecha de nacimiento y tres caracteres más conocidos como Homoclave que el SAT confiere e inspecciona para que el RFC sea una clave única, original e irrepetible entre todos los ciudadanos contribuyentes del país.

Este documento es un código único de identificación para todos aquellos individuos que cumplen actividades económicas en México y para quienes es obligatorio pagar impuestos. Este  instrumento abre la posibilidad de acceder a servicios de diferente naturaleza como la apertura de cuentas bancarias, algunos programas sociales o la afiliación a tarjetas de crédito, entre otras alternativas.

Aparte de ser  utilizado para formalizar trámites referidos con la cancelación  de un gran número de impuestos y obligaciones fiscales, es esencial para poder tener acceso a distintos productos financieros como son, las cuentas bancarias, tarjetas de crédito; programas de seguridad social.  Inclusive,  es fundamental para la participación en las Administradoras de Fondos para el Retiro (AFORES) o en el Fondo Nacional de la Vivienda para Trabajadores (INFONAVIT).

Además de todo lo mencionado anteriormente,  el Registro Federal al Contribuyente, también es útil para: 

  • Gestionar una beca o intervenir en algún proyecto de desarrollo social.
  • Aperturar una cuenta bancaria.
  • Ser miembro de la administradora del fondo de retiro Afore.
  • Para Ejecutar todos los trámites que se pueden realizar en el SAT, sobre todo en su página web.
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Cómo está formada la clave RFC

El RFC para las personas físicas está integrado de la siguiente manera:

  1. Primera y segunda letra del apellido paterno
  2. Primera letra del segundo apellido
  3. Inicial del primer nombre del contribuyente
  4. Fecha de nacimiento en el orden siguiente: año, mes, día.
  5. Homoclave designada por el SAT

RFC para las personas morales:

  1. Primeras letras de las palabras que constituyen el nombre de la empresa. Si el nombre de la empresa está formado así: Corporación Empresarial Mexicana, S.A., se toman en cuenta las letras iníciales CEM. Las abreviaturas del tipo de sociedad serán omitidas.
  2. Fecha de conformación de la empresa en el siguiente orden: año, mes, día.
  3. Homoclave establecida por el SAT.

El código conformado por los tres últimos dígitos del Registro Federal del Contribuyente (RFC) es la Homoclave. La Homoclave busca es prevenir que su RFC sea confundido con uno equivalente, es decir, evita que el mismo sea confundido con el de alguien que tenga su mismo nombre, apellidos y que tenga la misma fecha de su nacimiento. La Homoclave también puede ser destinada para formalizar pagos de impuestos, depósitos y pagos en línea, además, le permitirá gestionar préstamos o créditos en línea.

Quiénes deben presentar el RFC

Todas las personas mayores de 18 años, requieren tener el Registro Federal del Contribuyente y tener activo el Código Único Registro Población. Esto significa que cualquiera que precise este tipo de registro lo puede gestionar sin inconveniente alguno, solo necesita el Código Único Registro Población (CURP).

Ahora bien, el RFC es fundamentalmente para todas aquellas personas, que tiene la obligación de cumplir  con trámites tributarios.  Es probable que se dé el caso de personas que le exijan este tipo de registro para la gestión de cualquier otro trámite diferente a los impuestos.

Fundamento Legal

La Normativa legal que orienta el Registro Federal del Contribuyente, es la siguiente:

  1. Código Fiscal de la Federación, artículo 27, párrafo primero: Habla de los ciudadanos que pueden realizar este trámite. Además, plantea que debe ser solicitado por aquellas personas que van a solicitar préstamos o hacer una diligencia bancaria. Y también señala los artículos que se pueden revisar para llevar a cabo un cambio o algo relacionado  con el RFC.
  2. Ley General de Población, artículo 67: Establece la base legal sobre la obligación que toda persona tiene de hacer este tipo de trámite.
  3. Resolución Miscelánea Fiscal, reglas 2.4.6. y 2.4.14.
  4. Reglamento del Código Fiscal de la Federación, artículo 22: Indica cual es la figura y las condiciones que una persona tiene obtener para tramitar el RFC, las cuales son estas: Sociedad de participación, Fideicomiso, Personas naturales tanto nacionales como extranjeras, Secesión parcial de sociedades, Fusión de sociedades.
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Como se puede advertir, este es el fundamento legal que respalda al Registro Federal del Contribuyente. Para mayor información, visite la página oficial del SAT,  TramitesSAT

Consulta e Imprime tu RFC con Homoclave y Constancia de Situación Fiscal

Hay dos maneras de obtener el comprobante, una de ellas es creando el registro como ya se ha mencionado con anterioridad. La segunda modalidad va dirigida a aquellas personas que ya tienen el registro. Deberán ingresar al portal del Sistema Administrativo Tributario (SAT) a través del link TramitesSAT, y seguir las siguientes instrucciones:

  1. Digite en Trámite de RCF.
  2. Una vez tramitado el registro, seleccione reimprimir sus acuses de RFC y reproduzca su constancia de situación fiscal
  3. Inmediatamente el sistema le pedirá el RFC, la contraseña y automáticamente la e.firma portable. Ingrese todo en las casillas correspondientes y pulse en el botón virtual que dice continuar.
  4. Una vez que se encuentra en el sistema, escoja la opción imprimir el certificado
  5. Espere que el sistema genere el certificado para imprimirlo. Si no tiene impresora puede guardar el documento e imprimirlo en otra.

¡OBTENGA SU RFC Y DISFRUTE DE SUS VENTAJAS!

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