# CFDI40171

Source: https://xmlvalid.com/rules/CFDI40171

> El nodo concepto, no contiene el nodo hijo Impuestos.

- 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:Conceptos/cfdi:Concepto`
- Test: `not(@ObjetoImp = '02') or $imp`

In English: A line with ObjetoImp 02 (subject to tax) must have its Impuestos.

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