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La LCO fue actualizada por última vez el 05/jun./2026

RFC Legal entities

Rule 1

To form the code, the first three letters of the first three words of the name or company name will be used as the ordering element, as stated in the copy of the articles of incorporation or, if applicable, in the copy of the document that gave rise to its origin, for example:

Sonora Industrial Azucarera, S. de R. L.    
Primera Palabra: Sonora S
Segunda palabra: Industrial I
Tercera palabra: Azucarera A
Resultado de la expresión alfabética: SIA

Rule 2

The date of incorporation or creation will then be noted, in the following order:

  1. Año (Year): The last two digits will be taken, writing them in Arabic numerals.
  2. Mes (Month): The month of constitution or creation will be taken, in its order number, in a calendar year, writing it with Arabic numerals.
  3. Día (Day): It will be written in Arabic numerals.
Año: 1982 82
Mes: Noviembre     11
Día: 29 29
Resulting in the numerical expression: 821129

And completing with the alphabetic-numerical expression we will have:

Sonora Industrial Azucarera, S. de. R.L. SIA-821129
Herrajes, Cortinas y Maquinaria, S.A. HCM-841122
Artículos de piel y Baúles, S. de R. L. APB-791215

When only one number appears in the month or day of the date of incorporation, a zero will be placed before it, examples:

Año: 1983 83
Mes: Marzo     03
Día: 5 05
The result will be the numerical expression: 830305

And considering the alphabetic-numerical key we will have:

Tecnología y Equipo contra Incendios, S.A. TEC-830305
Internacional Turística Flacón, S.A. ITF-850128
Artículos de Caza y Pesca, S. de R. L. ACP-860215

Rule 3

When the initial letter of any of the first three words of the name or company name is a compound letter, only the initial letter of that letter will be written. In Ch, it is written C, and in Ll, it is written L, examples:

Champion Mexicana de Bujías, S.A. CMB-830702
Casa Chávez de maquinaria, S. de R. L. CCM-800620
Artículos de Piel y Chamarras, S. de R.L. APC-810202
Llantas, Cámaras y Refacciones, S. de R.L. LCR-851015
Candados, Llaves y Cerraduras, S.A. CLC-830820
Luis Molina Llorantes y Cía., S. de R.L. LML-860911

Rule 4

In cases where the name or company name consists only of initials, for these purposes they are considered words, therefore they must be taken into account as such, examples:

F.A.Z., S.A. FAZ-870420
U.S. Ruber Mexicana, S.A. USR-860201
H. Prieto y Martínez, S. de R.L. HPM-841221

Rule 5

The abbreviations: “S. en N.C.”, “S. en C.”, “S. de R.L.”, “S. en C. por A.”, “S.A.”, “S.A. de C.V.”, “S.N.C.”, “S.C.”, “A.C.”, “A. en P.”, “S.C.L.”, “S.C.S.”, which express the type of company in the names or corporate names, will not be taken into consideration for the purposes of forming the codes, examples:

Guantes Industriales Guadalupe, S. en C. GIG-841215
Construcciones Metálicas Mexicanas, S.A. CMM-830120
Fundición de Precisión Eutectic, S. de R.L. FPE-861125

Rule 6

If the name or business name consists of two elements, for the purposes of forming the code, the initial letter of the first word and the first two letters of the second will be taken, examples:

Fonograbaciones Cinelandia, S. de R.L. FCI-841019
Aceros Ecatepec, S.A. AEC-890130
Distribuidora Ges, S.A. DGE-850628

Rule 7

If the name or company name consists of a single element, for the purposes of forming the code, the first three consecutive letters of the same will be taken, examples:

Arsuyama, S.A. ARS-821129
Calidra, S.A. CAL-850920
Electrólisis, S.A. ELE-840821

Rule 8

When the name or business name consists of a single element and its letters do not complete the three required, for the purposes of forming the key, the letters used by the taxpayer will be taken and the remaining ones will be replaced with an “X”, examples:

Al, S.A. ALX-830101
Z, S.A. ZXX-860110

Rule 9

When the name or company name includes articles, prepositions, conjunctions, or contractions, these will not be considered as elements of the code, examples:

El abastecedor Ferretero, S.A. AFE-840510
Cigarros la Tabacalera Mexicana, S.A. de C.V. CTM-860901
Los Viajes Internacionales de Marco Polo, S.A. VIM-824225
Artículos y Accesorios para Automóviles, S.A. AAA-800521
Productos de la Industria del Papel, S.A. PIP-811231

Rule 10

When the name or company name contains Arabic numerals or Roman numerals in one or more of its first three elements, for the purposes of forming the code these will be taken as written in words and will follow the rules already established, examples:

El 12, S.A. DOC-801029
(DOCE)
El 2 de Enero, S de R.L. DEN-840101
(DOS)
El 505, S.A. QCI-851215
(QUINIENTOS CINCO)
Editorial Siglo XXI, S.A. ESV-831114
(VEINTIUNO)

Rule 11

When they appear as part of the name or company name, the word Compañía (Company) or its abbreviation Cía., as well as the word Society or its abbreviation Soc., will not be included in the formation of the code,

examples:

Compañía Periodística Nacional, S.A. PNA-861121
Cía. De Artículos Eléctricos, S. de R.L. AEL-850110
Cía. Nal. De Subsistencias Mexicanas, S.A. NSM-841011
Pimienta Hnos. y Cía., S.A. PHN-830228
Sociedad Cooperativa de Producción Agrícola de Michoacán CPA-861016
Sociedad de Consumo Agrícola del Sur, S.C.L. CAS-821110
Sociedad de Producción Rural de Sonora PRS-800101

Rule 12

When special characters appear as part of the name or business name, they must be excluded from the calculation of the homonym and the check digit. The characters will be interpreted if and only if they appear individually within the text of the name or business name. (Annex VI) examples:

Denominación o Razón Social RFC Generado
LA S@NDIA S.A DE C.V. SND-861121
LA @ S.A. DE C.V ARR-860120
LA @ DEL % SA DE CV APO-830120
@ COMER.COM ACO-800210
LAS ( BLANCAS ) APB-700202
EL # DEL TEJADO NET-010202
LA / DEL SUR DSU-010102
EL C@FE.NET CFE-030210




This chapter is based on a document provided by the website: INFOMEX the request for the RFC generation algorithm, request details number: 0610100135506.

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