Devolución a cuenta bancaria del albacea
- Software Fácil®
- 2 oct 2025
- 1 Min. de lectura
Problemática
Cuando se tramita la devolución de un saldo a favor es necesario manifestar la cuenta CLABE del contribuyente. Sin embargo, si se trata de una persona fallecida surge el problema de que ya no existe cuenta bancaria a su nombre y los bancos no permiten abrir una nueva. En estos casos, el albacea puede manifestar su propia cuenta con base en su representación legal de la sucesión.
Antecedentes
En 2023 se presentó una solicitud de devolución del ISR 2022 de un contribuyente fallecido. La autoridad fiscal la tuvo por desistida porque el estado de cuenta bancario aportado correspondía al albacea y no al contribuyente. El albacea, inconforme con la resolución, solicitó los servicios de Representación y Defensa Legal de PRODECON.
Argumentos y sentencia
En el medio de defensa se argumentó que el albacea estaba legitimado para solicitar la devolución del saldo a favor, ya que dentro de sus obligaciones se encuentra administrar los bienes de la sucesión e integrar la masa hereditaria.La resolución resultó favorable: se reconoció que el albacea contaba con investidura jurídica suficiente para representar los intereses del fallecido y solicitar la devolución del numerario, a fin de integrarlo a la masa hereditaria.
Criterio jurisdiccional
A través del criterio jurisdiccional 19/2025 (6ª Sesión Ordinaria de 26/06/2025), PRODECON publica los antecedentes, argumentos y criterio obtenido, mediante el cual se reconoce la representación legal del albacea y se determina procedente que el estado de cuenta corresponda a este último.
LCP MIGUEL ANGEL ENRIQUEZ UREÑA
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