# CFDI40172

Source: https://xmlvalid.com/rules/CFDI40172

> El nodo hijo Impuestos del nodo Concepto, no debe existir (ObjetoImp …).

- 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 = ('01', '03', '04', '05') and $imp)`

In English: A line with ObjetoImp 01, 03, 04 or 05 (not subject to tax, or not broken down) must not have Impuestos.

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