{"id":5379,"date":"2021-04-27T07:55:43","date_gmt":"2021-04-27T12:55:43","guid":{"rendered":"https:\/\/fralla.mx\/?p=5379"},"modified":"2021-04-27T08:04:38","modified_gmt":"2021-04-27T13:04:38","slug":"flash-fiscal-no-8-abril-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-8-abril-2021\/","title":{"rendered":"Flash Fiscal No 8 &#8211; Abril 2021"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5379\" class=\"elementor elementor-5379\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2892045d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2892045d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2b299e4e\" data-id=\"2b299e4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-56414dfc elementor-widget elementor-widget-text-editor\" data-id=\"56414dfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-230729c elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"230729c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M421.9,6.5c22.6-2.5,51.5,0.4,75.5,5.3c23.6,4.9,70.9,23.5,100.5,35.7c75.8,32.2,133.7,44.5,192.6,49.7\n\tc23.6,2.1,48.7,3.5,103.4-2.5c54.7-6,106.2-25.6,106.2-25.6V0H0v30.3c0,0,72,32.6,158.4,30.5c39.2-0.7,92.8-6.7,134-22.4\n\tc21.2-8.1,52.2-18.2,79.7-24.2C399.3,7.9,411.6,7.5,421.9,6.5z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c22969\" data-id=\"2c22969\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7377e3be elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"7377e3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Flash Fiscal No 8 &#8211; Abril 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8d7940 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8d7940\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7075cd9e\" data-id=\"7075cd9e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-687313cb elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"687313cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"730\" height=\"506\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/04\/Flash-08-2021-1.jpg\" class=\"attachment-large size-large wp-image-5380\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-380c837e elementor-widget elementor-widget-spacer\" data-id=\"380c837e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54280dbc elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"54280dbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tActualizaci\u00f3n Reforma Subcontrataci\u00f3n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3647340a elementor-widget elementor-widget-spacer\" data-id=\"3647340a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c58461a elementor-widget elementor-widget-text-editor\" data-id=\"c58461a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">En relaci\u00f3n con nuestro Flash Fiscal No. 07 y la iniciativa de reforma laboral y fiscal para regular el r\u00e9gimen de subcontrataci\u00f3n u <em>outsourcing<\/em>, informamos que en la sesi\u00f3n iniciada el pasado 13 de abril de 2021 se llev\u00f3 a cabo la discusi\u00f3n del Dictamen de la referida Reforma en el pleno de la C\u00e1mara de Diputados, mismo que fue aprobado el 14 de abril de 2021 y remitido a la C\u00e1mara de Senadores.<\/p>\n<p style=\"text-align: justify;\"><em>\u00a0<\/em>En t\u00e9rminos generales, el Dictamen votado en la C\u00e1mara de Diputados mantiene las modificaciones planteadas por el Ejecutivo Federal, sin embargo, se incorporaron ciertas precisiones o adiciones relevantes con motivo de los acuerdos alcanzados el 5 de abril de 2021.<\/p>\n<p style=\"text-align: justify;\">A manera de resumen a continuaci\u00f3n enlistamos las modificaciones o adiciones de la referida Reforma que consideramos m\u00e1s relevantes:<\/p>\n<p style=\"text-align: justify;\"><strong>&#8211; Legislaci\u00f3n laboral<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Se proh\u00edbe la subcontrataci\u00f3n de personal, siendo esta cuando una persona f\u00edsica o moral proporciona o pone a disposici\u00f3n trabajadores propios en beneficio de otra.<\/li>\n<li>Se permite la subcontrataci\u00f3n de servicios especializados o de ejecuci\u00f3n de obras especializadas que no formen parte del objeto social ni de la actividad econ\u00f3mica preponderante de la beneficiaria de dichos servicios, siempre que el contratista (prestador del servicio) se registre en el Padr\u00f3n p\u00fablico de la Secretar\u00eda de Trabajo y Previsi\u00f3n Social, dicho registro se deber\u00e1 renovar cada tres a\u00f1os.<\/li>\n<li>La participaci\u00f3n de los trabajadores en la utilidad (PTU) tendr\u00e1 como l\u00edmite tres meses de salario del trabajador o el promedio de la participaci\u00f3n recibida en los \u00faltimos tres a\u00f1os, se aplicar\u00e1 el monto que resulte m\u00e1s favorable al trabajador.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Se prev\u00e9 la entrada en vigor de estas disposiciones al d\u00eda siguiente de su publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n (DOF).<\/p>\n<p style=\"text-align: justify;\"><strong>&#8211; Legislaci\u00f3n fiscal<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li><em>i) C\u00f3digo Fiscal de la Federaci\u00f3n (CFF)<\/em><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>No tendr\u00e1n efectos fiscales de deducci\u00f3n o acreditamiento, los pagos por concepto de subcontrataci\u00f3n de personal para realizar actividades relacionadas tanto con el objeto social como con la actividad econ\u00f3mica preponderante del contratante. De igual forma no se dar\u00e1 efecto fiscal a los servicios en los que se proporcione o ponga disposici\u00f3n del contratante en los siguientes casos:\n<ul>\n<li>Cuando los trabajadores que el contratista (prestador del servicio) ponga a disposici\u00f3n o proporcione hubieran sido trabajadores del contratante y hubieran sido transferidos al contratista.<\/li>\n<li>Cuando los trabajadores que se proporcionen o pongan a disposici\u00f3n por parte del contratista abarquen actividades preponderantes del contratante.<\/li>\n<\/ul>\n<\/li>\n<li>(*) Se podr\u00e1n dar efectos fiscales de deducci\u00f3n o acreditamiento de los pagos por subcontrataci\u00f3n de servicios especializados o ejecuci\u00f3n de obras especializadas que no formen parte del objeto social ni de la actividad econ\u00f3mica preponderante de la beneficiaria de los mismos, siempre que se cuente con el registro establecido en la legislaci\u00f3n laboral y se cumplen los requisitos establecidos en la Ley del Impuesto sobre la Renta y la Ley del Impuesto al Valor Agregado.<\/li>\n<li>Ser\u00e1n responsables solidarios las personas morales o personas f\u00edsicas que reciban servicios o contraten obras se\u00f1aladas previamente por las contribuciones que se hubieran causado a cargo de los trabajadores con los que se preste el servicio.<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li><em>ii) Ley del Impuesto sobre la Renta (LISR)<\/em><\/li>\n<\/ol>\n<ul style=\"text-align: justify;\">\n<li>Se establece como requisito de deducci\u00f3n trat\u00e1ndose de prestaci\u00f3n de servicios especializados o de la ejecuci\u00f3n de obras especializadas que el contratante verifique que el prestador del servicio cuente con el registro en t\u00e9rminos de la legislaci\u00f3n laboral y obtenga de dicho prestador copia de los comprobantes por pago de salarios de los trabajadores que hubieran proporcionado el servicio, del recibo de pago de las retenciones correspondientes y del recibo de pago de cuotas obrero-patronales, principalmente.<\/li>\n<li>No ser\u00e1n deducibles en t\u00e9rminos del art\u00edculo 28 de la Ley los pagos por servicios de subcontrataci\u00f3n que no sean por servicios especializados o de ejecuci\u00f3n de obras especializadas mencionadas previamente*.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em>\u00a0<\/em><em>iii) Ley del Impuesto al\u00a0 Valor Agregado (LIVA)<\/em><\/p>\n<ul style=\"text-align: justify;\">\n<li>Se elimina la retenci\u00f3n del 6% por servicios en los que se ponga a disposici\u00f3n personal.<\/li>\n<li>No ser\u00e1 acreditable el impuesto al valor agregado que se traslade por los servicios de subcontrataci\u00f3n distintos de los servicios especializados o de ejecuci\u00f3n de obras especializadas mencionados previamente*.<\/li>\n<li>Se establece como requisito para el acreditamiento del impuesto trasladado por servicios especializados o ejecuci\u00f3n de obras especializadas mencionados previamente* que el contratante verifique el prestador del servicio cuente con el registro en t\u00e9rminos de la legislaci\u00f3n laboral y obtenga copia de la declaraci\u00f3n del impuesto al valor agregado y acuse de pago correspondiente, la cual deber\u00e1 ser proporcionada por el prestador del servicio a m\u00e1s tardar el \u00faltimo d\u00eda del siguiente mes a cuando el contratante hubiera hecho el pago y en caso de que no se recabe la documentaci\u00f3n en dicho plazo se deber\u00e1 presentar declaraci\u00f3n complementaria disminuyendo los montos acreditados por el impuesto trasladado.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Mediante disposiciones transitorias se prev\u00e9 que las modificaciones a las disposiciones fiscales (CFF, LISR y LIVA) entren en vigor a partir del 1 de agosto de 2021.<\/p>\n<p style=\"text-align: justify;\">Por \u00faltimo, reiteramos nuestra disposici\u00f3n con objeto de evaluar la estructura actual mantenida y, en su caso, desarrollar alternativas que pudieran mitigar los efectos de la aprobaci\u00f3n de la referida Reforma.<\/p>\n<p style=\"text-align: justify;\">*\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 *<\/p>\n<p style=\"text-align: justify;\">Abril 2021<\/p>\n<p style=\"text-align: justify;\">Ciudad de M\u00e9xico, M\u00e9xico<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-39358d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39358d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2bbfac88\" data-id=\"2bbfac88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6af54f7a elementor-widget elementor-widget-heading\" data-id=\"6af54f7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-19b61c46\" data-id=\"19b61c46\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2796a368 elementor-share-buttons--view-icon elementor-share-buttons--skin-flat elementor-share-buttons--shape-circle elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"2796a368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Compartir en email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\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 class=\"elementor-element elementor-element-673308cf elementor-widget elementor-widget-spacer\" data-id=\"673308cf\" 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