{"id":177068,"date":"2026-07-23T21:26:05","date_gmt":"2026-07-24T03:26:05","guid":{"rendered":"https:\/\/lospoliticosveracruz.com\/?p=177068"},"modified":"2026-07-23T21:26:05","modified_gmt":"2026-07-24T03:26:05","slug":"topo-chico-en-el-top-5-del-sat","status":"publish","type":"post","link":"https:\/\/lospoliticosveracruz.com\/?p=177068","title":{"rendered":"‘TOPO CHICO’, EN EL TOP-5 DEL SAT"},"content":{"rendered":"\n
\"\"<\/a><\/figure>\n\n\n\n

Jorge Ram\u00f3n Rizzo*<\/strong><\/p>\n\n\n\n

Focus Group
<\/em><\/p>\n\n\n\n

Los acuerdos reparatorios en materia fiscal funcionan como un mecanismo legal para resolver delitos fiscales mediante el pago total del da\u00f1o econ\u00f3mico, evitando que el contribuyente vaya a juicio o a prisi\u00f3n. \u00abThe Coca-Cola Company\u00bb acaba de someterse a esta ruta ante el SAT y estar\u00e1 pagando 2 mil 593 millones de pesos, por deudas de su marca ‘Topo Chico’.<\/p>\n\n\n\n

Resulta que ‘Topo Chico’ deb\u00eda m\u00e1s de 2 mil 500 millones de pesos por un adeudo fiscal derivado de impuestos no pagados y una investigaci\u00f3n por presunta defraudaci\u00f3n fiscal al Estado mexicano. Y la empresa embotelladora saldar\u00e1 esta cuenta mediante un acuerdo reparatorio.<\/p>\n\n\n\n

Estos acuerdos, se fundamentan en el C\u00f3digo Nacional de Procedimientos Penales y operan coordinadamente para que cuando la Secretar\u00eda de Hacienda y Cr\u00e9dito P\u00fablico (SHCP) o el SAT detecten una irregularidad, como lo es la defraudaci\u00f3n fiscal, el o los contribuyentes se acojan a esta v\u00eda.<\/p>\n\n\n\n

Porque, de acuerdo con abogados consultados por ‘Focus Group’, al tratarse de delitos patrimoniales sin violencia, la SHCP interpone una querella ante la Fiscal\u00eda General de la Rep\u00fablica, y ya con el contribuyente investigado, se sientan a negociar de forma voluntaria, para calcular los impuestos omitidos, actualizaciones, recargos y multas generadas.<\/p>\n\n\n\n

Un \u00d3rgano Especializado de la FGR interviene como mediador neutral entre ambas partes y firman un convenio detallando los montos y los plazos de pago. El Ministerio P\u00fablico o un Juez de Control deben aprobar legalmente el acuerdo, para que la autoridad valide que el pacto no sea desproporcionado y que se haya negociado libremente.<\/p>\n\n\n\n

Una vez liquidada la deuda, en una sola emisi\u00f3n o en parcialidades, se dicta la extinci\u00f3n de la acci\u00f3n penal y el caso se cierra definitivamente, el expediente se archiva y no quedan antecedentes penales.<\/p>\n\n\n\n

Con este convenio, ‘Topo Chico’ alcanza el quinto acuerdo econ\u00f3mico con el SAT m\u00e1s voluminoso en los \u00faltimos a\u00f1os, superando a IBM de M\u00e9xico, que liquid\u00f3 un adeudo de 669 millones de pesos, tambi\u00e9n bajo un esquema coordinado de correcci\u00f3n fiscal.<\/p>\n\n\n\n

Pero queda por debajo de Grupo Salinas con 74 mil millones de pesos que es el primer lugar; seguido por Oxxo con 8,790 millones; en tercer sitio sigue Am\u00e9rica M\u00f3vil con 8,290 millones; y Walmart de M\u00e9xico con 8,079 millones de pesos, ocupando el cuarto lugar.<\/p>\n\n\n\n

De esta forma, ‘Topo Chico’ entra al Top-5 y estar\u00e1 pagando 2 mil 593 millones de pesos al SAT. Ya que ante la inminencia de un juicio penal que pondr\u00eda en riesgo la reputaci\u00f3n de la marca y la libertad de sus directivos, la empresa opt\u00f3 por acogerse a los esquemas alternativos de resoluci\u00f3n y evitar el esc\u00e1ndalo en sus plantas de Nuevo Le\u00f3n, Estado de M\u00e9xico, Tlaxcala, Morelos y Veracruz, donde se concentra la mayor producci\u00f3n del embotellado de ‘Topo Chico’.<\/p>\n\n\n\n

Porque tras visitar las 73 plantas embotelladoras distribuidas a lo largo y ancho de todo M\u00e9xico, se lleg\u00f3 a la detecci\u00f3n de irregularidades y ante las omisiones en obligaciones tributarias de la empresa, se gestaron investigaciones desde el a\u00f1o 2023 por la Procuradur\u00eda Fiscal de la Federaci\u00f3n y se di\u00f3 vista a la propia FGR.<\/p>\n\n\n\n

Este hecho, impacta positivamente en las Finanzas P\u00fablicas con el ingreso directo de 2,593.9 millones de pesos al patrimonio del Estado mexicano y muestra una especie de refrendo a la estrategia fiscal recaudatoria de Claudia Sheinbaum, al incentivar el cobro coactivo mediante v\u00edas alternas de justicia.<\/p>\n\n\n\n

Mientras Hacienda reitera su compromiso con la aplicaci\u00f3n equitativa de las leyes tributarias, el cierre definitivo de la investigaci\u00f3n federal contra la embotelladora, deja en el mercado mexicano la im\u00e1gen de c\u00f3mo el agua mineral m\u00e1s famosa del norte del pa\u00eds tuvo que pagar una multimillonaria factura para mantener sus burbujas en completa paz legal y sin el descr\u00e9dito que le generar\u00eda ser evasor de impuestos en M\u00e9xico.<\/p>\n\n\n\n

\u2022\u2060 \u2060Periodista\/Tlaxcala<\/p>\n","protected":false},"excerpt":{"rendered":"

Jorge Ram\u00f3n Rizzo* Focus Group Los acuerdos reparatorios en materia fiscal funcionan como un mecanismo legal para resolver delitos fiscales mediante el pago total del da\u00f1o econ\u00f3mico, evitando que el contribuyente vaya a juicio o a prisi\u00f3n. \u00abThe Coca-Cola Company\u00bb acaba de someterse a esta ruta ante el SAT y estar\u00e1 pagando 2 mil 593 […]<\/p>\n","protected":false},"author":2,"featured_media":174802,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","footnotes":""},"categories":[70],"tags":[70066,70064,70065,14442,61245,115,70063],"class_list":{"0":"post-177068","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-de-opinion","8":"tag-acuerdo-reparatorio","9":"tag-adeudo-fiscal","10":"tag-coca-cola-company","11":"tag-defraudacion-fiscal","12":"tag-jorge-ramon-rizzo","13":"tag-sat","14":"tag-topo-chico"},"yoast_head":"\n'TOPO CHICO', EN EL TOP-5 DEL SAT - 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