# CFDI40184

Source: https://xmlvalid.com/rules/CFDI40184

> Si el valor registrado en el campo TipoFactor que corresponde a Retención debe ser distinto de Exento.

- 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:Retenciones/cfdi:Retencion`
- Test: `not(@TipoFactor = 'Exento')`

In English: A withholding cannot be exempt: TipoFactor must be Tasa or Cuota.

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