- RFC Legal entities
- Rule 1 - First three letters
- Rule 2 - Date
- Rule 3 - Company name contains compound words
- Rule 4 - Company name with initials
- Rule 5 - Abbreviations that are not taken into account
- Rule 6 - Company name 2 elements
- Rule 7 - Company name 1 element
- Rule 8 - Company name 1 element with insufficient letters
- Rule 9 - Elements that are not taken into account
- Rule 10 - Company name with numbers
- Rule 11 - Elements that are not taken into account
- Rule 12 - Company name special characters
- Individuals
- Key Differentiator of Homonymy
- Calculation of the check digit
- Annexes
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:
- Año (Year): The last two digits will be taken, writing them in Arabic numerals.
- Mes (Month): The month of constitution or creation will be taken, in its order number, in a calendar year, writing it with Arabic numerals.
- Día (Day): It will be written in Arabic numerals.
| Año: | 1982 | 82 |
| Mes: | Noviembre | 11 |
| Día: | 29 | 29 |
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 |
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.