# CFDI40177

Source: https://xmlvalid.com/rules/CFDI40177

> Si el valor registrado en el campo TipoFactor que corresponde a Traslado es Exento no se deben registrar los campos TasaOCuota ni Importe.

- 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:Impuestos/cfdi:Traslados/cfdi:Traslado`
- Test: `not(@TipoFactor = 'Exento') or not(@TasaOCuota or @Importe)`

In English: An exempt transferred tax (TipoFactor Exento) has no TasaOCuota and no Importe.

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