# CFDI140223

Source: https://xmlvalid.com/rules/CFDI140223

> El valor registrado en el atributo RegimenFiscalACuentaTerceros es distinto a "616".

- Level: error
- Rule sets: SAT validations of CFDI 4.0 and Pagos 2.0 Matrices of 25 March 2026 and Pagos 2.0 rev. B
- Context: `cfdi:Concepto/cfdi:ACuentaTerceros`
- Test: `not($ext) or @RegimenFiscalACuentaTerceros = '616'`

In English: With the generic third-party RFC EXT990101NI1, RegimenFiscalACuentaTerceros must be 616.

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