{"id":5691,"date":"2021-08-11T12:56:41","date_gmt":"2021-08-11T17:56:41","guid":{"rendered":"https:\/\/fralla.mx\/?p=5691"},"modified":"2021-08-11T12:58:54","modified_gmt":"2021-08-11T17:58:54","slug":"flash-fiscal-no-17-julio-2021","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-17-julio-2021\/","title":{"rendered":"Flash Fiscal No 17 – Julio 2021"},"content":{"rendered":"\t\t
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Flash Fiscal No 17 – Julio 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\tReforma de Subcontrataci\u00f3n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El d\u00eda de ayer, 27 de julio de 2021, la Comisi\u00f3n Permanente del Congreso de la Uni\u00f3n desech\u00f3 la propuesta de un periodo extraordinario de sesiones en el cual se preve\u00eda revisar las propuestas presentadas en relaci\u00f3n con la ampliaci\u00f3n de la entrada en vigor de la reforma a diversas disposiciones fiscales, laborales y de seguridad social en materia de subcontrataci\u00f3n publicada en el DOF el 23 de abril de 2021 (art\u00edculos Cuarto, Quinto y Sexto del Decreto publicado).<\/p>\n

Cabe destacar que las dos propuestas de reforma a los art\u00edculos transitorios de dicha reforma consideran la primera, un plazo de ampliaci\u00f3n de entrada en vigor de un mes a los art\u00edculos Cuarto, Quinto y Sexto del Decreto publicado y, la segunda, una entrada en vigor de dicho art\u00edculo hasta el 1 de enero de 2022.<\/p>\n

En este sentido, a la fecha de emisi\u00f3n del presente NO existe certidumbre respecto a si habr\u00e1 o no ampliaci\u00f3n de plazo en la entrada en vigor de las disposiciones de la reforma en materia de subcontrataci\u00f3n antes se\u00f1aladas.<\/p>\n

Por otra parte, considerando las modificaciones realizadas a las disposiciones fiscales con motivo de la reforma en materia de subcontrataci\u00f3n, en espec\u00edfico, el nuevo art\u00edculo 15-D del C\u00f3digo Fiscal de la Federaci\u00f3n que entrar\u00eda en vigor, en principio, el 1 de agosto de 2021, el cual de su redacci\u00f3n poco afortunada se podr\u00eda se\u00f1alar que los pagos que se hagan en el mes de agosto de 2021 al amparo de la reforma de subcontrataci\u00f3n y que consistan en servicios prestados antes del mes de agosto, los mismos podr\u00edan ser considerados como NO deducibles \/ acreditables para ISR e IVA, respectivamente, al no haber cumplido dichos servicios prestados con los requisitos previstos en las disposiciones en materia de subcontrataci\u00f3n que entrar\u00edan en vigor el 1 de agosto de 2021 (objeto social y actividad econ\u00f3mica preponderante similar entre la empresa contratante y contratista, falta de registro ante el REPSE, etc).<\/p>\n

Con mucho gusto quedamos a sus \u00f3rdenes a fin de comentar o revisar estos temas.<\/p>\n

*\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

Julio 2021<\/p>\n

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

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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\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":"

Reforma de Subcontrataci\u00f3n<\/p>\n","protected":false},"author":1,"featured_media":5692,"comment_status":"open","ping_status":"closed","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],"tags":[],"class_list":["post-5691","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 17 - Julio 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-17-julio-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 17 - Julio 2021 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Reforma de Subcontrataci\u00f3n\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-17-julio-2021\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2021-08-11T17:56:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T17:58:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2021\/08\/Flash-17-2021.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"673\" \/>\n\t<meta property=\"og:image:height\" content=\"277\" \/>\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-17-julio-2021\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-17-julio-2021\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 17 – Julio 2021\",\"datePublished\":\"2021-08-11T17:56:41+00:00\",\"dateModified\":\"2021-08-11T17:58:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-17-julio-2021\\\/\"},\"wordCount\":385,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-17-julio-2021\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2021\\\/08\\\/Flash-17-2021.jpg\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-17-julio-2021\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-17-julio-2021\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-17-julio-2021\\\/\",\"name\":\"Flash Fiscal No 17 - 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