CFDI40201

Cuando el TipoDeComprobante sea T o P, el elemento Impuestos no debe existir.

In English A transfer (T) or payment receipt (P) has no Impuestos summary.

error: the document is invalid

What the rule checks

As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.

Context
/cfdi:Comprobante
Test
not($type = ('T', 'P') and $taxes)

Checked with CFDI 4.0