# CFDI40201

Source: https://xmlvalid.com/rules/CFDI40201

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

- 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:Comprobante`
- Test: `not($type = ('T', 'P') and $taxes)`

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

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