# CFDI40159

Source: https://xmlvalid.com/rules/CFDI40159

> La clave del campo RegimenFiscalR no corresponde de acuerdo al RFC del receptor (…).

- 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:Comprobante/cfdi:Receptor`
- Test: `not($generic) or @RegimenFiscalReceptor = '616'`

In English: With a generic RFC (XAXX010101000 or XEXX010101000), RegimenFiscalReceptor must be 616 (no tax obligations).

Validate a document against these rules: https://xmlvalid.com/validate
