This article aims at informing the reader about the precautionary measure of immobilization of accounts and other financial securities set forth in the National Code of Criminal Procedures, under Article 155, Section IV. This measure may be applied by the control judge at the request of the State Attorney’s Office in cases of equity crimes. Specifically, we will approach the tax crime of tax fraud stipulated in the Fiscal Code of the Federation; this precautionary measure represents for taxpayers a fiscal affectation, among other principles of law that we will discuss in this article.This article aims at informing the reader about the precautionary measure of immobilization of accounts and other financial securities set forth in the National Code of Criminal Procedures, under Article 155, Section IV. This measure may be applied by the control judge at the request of the State Attorney’s Office in cases of equity crimes. Specifically, we will approach the tax crime of tax fraud stipulated in the Fiscal Code of the Federation; this precautionary measure represents for taxpayers a fiscal affectation, among other principles of law that we will discuss in this article.El presente artículo tiene como finalidad dar a conocer al lector acerca de la medida cautelar inmovilización de cuentas y demás valores financieros, misma que se encuentra dentro del Código Nacional de Procedimientos Penales, en su artículo 155, fracción IV, que podrá ser aplicada por el juez de control a petición del Ministerio Público, en delitos de carácter patrimonial, en específico nos abocaremos al delito fiscal de defraudación fiscal contemplado en el Código Fiscal de la Federación, esta medida cautelar representa para el contribuyente una afectación fiscal entre otros principios de derecho de los que hablaremos en el presente artículo.This article aims at informing the reader about the precautionary measure of immobilization of accounts and other financial securities set forth in the National Code of Criminal Procedures, under Article 155, Section IV. This measure may be applied by the control judge at the request of the State Attorney’s Office in cases of equity crimes. Specifically, we will approach the tax crime of tax fraud stipulated in the Fiscal Code of the Federation; this precautionary measure represents for taxpayers a fiscal affectation, among other principles of law that we will discuss in this article.