{"id":5122,"date":"2021-02-04T22:07:54","date_gmt":"2021-02-05T04:07:54","guid":{"rendered":"https:\/\/fralla.mx\/?p=5122"},"modified":"2021-02-04T23:03:52","modified_gmt":"2021-02-05T05:03:52","slug":"flash-fiscal-no-3-febrero-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-3-febrero-2021\/","title":{"rendered":"Flash Fiscal No 3 – Febrero 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 3 – Febrero 2021<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\tMonto M\u00ednimo Esquemas Reportables\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Como parte de la reforma a la legislaci\u00f3n fiscal del ejercicio de 2020 se adicion\u00f3 el Cap\u00edtulo \u00danico del T\u00edtulo Sexto del C\u00f3digo Fiscal de la Federaci\u00f3n \u201cDe la Revelaci\u00f3n de Esquemas Reportables\u201d, en el que se detallan los supuestos a trav\u00e9s de los cuales los asesores fiscales o, en su caso, los contribuyentes deber\u00e1n revelar esquemas reportables a las autoridades fiscales.<\/p>\n

Los plazos previstos para cumplir con las obligaciones de reporte, presentaci\u00f3n de declaraciones informativas y emisi\u00f3n de constancias deben computarse a partir del 1 de enero de 2021.<\/p>\n

Ahora bien, el antepen\u00faltimo p\u00e1rrafo del art\u00edculo 199 contenido en el referido Cap\u00edtulo \u00danico del T\u00edtulo Sexto del C\u00f3digo Fiscal de la Federaci\u00f3n establece que las autoridades fiscales mediante acuerdo secretarial emitir\u00e1n los par\u00e1metros sobre montos m\u00ednimos respecto de los cuales NO se aplicar\u00e1 lo dispuesto en el citado Cap\u00edtulo.<\/strong><\/p>\n

Al respecto, el 2 de febrero de 2021 fue publicado en el DOF el \u201cAcuerdo por el que se determinan los montos m\u00ednimos respecto de los cuales no se aplicar\u00e1 lo dispuesto en el Cap\u00edtulo \u00danico del T\u00edtulo Sexto del C\u00f3digo Fiscal de la Federaci\u00f3n, denominado De la Revelaci\u00f3n de Esquemas Reportables\u201d<\/em>, el cual entrar\u00e1 en vigor al d\u00eda siguiente de su publicaci\u00f3n en el referido DOF.<\/p>\n

En t\u00e9rminos generales, el referido Acuerdo establece lo siguiente:<\/p>\n

i) No ser\u00e1n aplicables las disposiciones previstas en el referido Cap\u00edtulo \u00danico a los asesores fiscales o contribuyentes respecto de casi la totalidad de los esquemas reportables siempre que se trate de esquemas personalizados\u00b9<\/strong>\u00a0y el monto agregado del beneficio fiscal obtenido o que se espera obtener no exceda de 100 millones de pesos.<\/strong><\/p>\n

ii) El esquema reportable personalizado que s\u00ed se tendr\u00eda que reportar sin importar el monto es aqu\u00e9l que evite que autoridades extranjeras intercambien informaci\u00f3n fiscal o financiera con las autoridades fiscales mexicanas.<\/span><\/p>\n

iii) Cuando se trate de m\u00e1s de un esquema reportable personalizado y que involucre o espere involucrar a un mismo contribuyente, y que se pretenda implementar o hubiera sido implementado en al menos un ejercicio fiscal en com\u00fan, para determinar la cantidad de 100 millones se deber\u00e1 considerar el monto agregado del beneficio fiscal obtenido o que se espera obtener a trav\u00e9s de la totalidad de los esquemas reportables personalizados.<\/span><\/p>\n

iv) Los <\/span>esquemas generalizados\u00b2<\/strong>\u00a0se tendr\u00e1n que reportar siempre, sin importar el monto, esto ya que al buscar comercializarse de manera masiva, son siempre de inter\u00e9s de la administraci\u00f3n fiscal.<\/span><\/p>\n

A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en donde se puede consultar m\u00e1s a detalle el Acuerdo en comento.<\/p>\n

http:\/\/dof.gob.mx\/nota_detalle.php?codigo=5610665&fecha=02\/02\/2021<\/a><\/p>\n

Quedamos a sus \u00f3rdenes para cualquier aclaraci\u00f3n o comentario que se requiera respecto a esta publicaci\u00f3n.<\/p>\n

* * * *<\/p>\n

Febrero 2021<\/p>\n

Ciudad de M\u00e9xico, M\u00e9xico<\/p>\n

\u00a0<\/p>\n

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\u00a0<\/p>\n

1 Aqu\u00e9llos que se dise\u00f1an, comercializan, organizan, implementan o administran para adaptarse a las circunstancias particulares de un contribuyente espec\u00edfico.<\/span><\/p>\n

2 Aqu\u00e9llos que buscan comercializarse de manera masiva a todo tipo de contribuyentes o a un grupo espec\u00edfico de ellos, y aunque requieran m\u00ednima o nula adaptaci\u00f3n para adecuarse a las circunstancias espec\u00edficas de cada contribuyente, la forma de obtener el beneficio fiscal es la misma.<\/span><\/p>\n

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Comparte esta noticia<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t<\/i>Ant<\/span><\/span>Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tNoticia Siguiente<\/span><\/span><\/i>Siguiente<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Monto M\u00ednimo Esquemas Reportables<\/p>\n","protected":false},"author":1,"featured_media":5124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[22,29],"tags":[],"class_list":["post-5122","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","category-noticias-generales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 3 - Febrero 2021 - FRALLA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-3-febrero-2021\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 3 - Febrero 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Monto M\u00ednimo Esquemas Reportables\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-3-febrero-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-02-05T04:07:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-05T05:03:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/02\/Flash-03-2021-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"337\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Juan Carlos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Juan Carlos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 3 – Febrero 2021\",\"datePublished\":\"2021-02-05T04:07:54+00:00\",\"dateModified\":\"2021-02-05T05:03:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/\"},\"wordCount\":589,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/02\\\/Flash-03-2021-1.jpg\",\"articleSection\":[\"Noticias Fiscales\",\"Noticias Generales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-3-febrero-2021\\\/\",\"name\":\"Flash Fiscal No 3 - 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