{"id":5955,"date":"2022-02-24T11:48:25","date_gmt":"2022-02-24T17:48:25","guid":{"rendered":"https:\/\/fralla.mx\/?p=5955"},"modified":"2022-03-12T13:17:47","modified_gmt":"2022-03-12T19:17:47","slug":"flash-fiscal-no-4-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-4-2022\/","title":{"rendered":"Flash Fiscal No 4 &#8211; Febrero 2022"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5955\" class=\"elementor elementor-5955\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bdca365 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdca365\" 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-75cd29e2\" data-id=\"75cd29e2\" 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-52426bf9 elementor-widget elementor-widget-text-editor\" data-id=\"52426bf9\" 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-6a48ef2d elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"6a48ef2d\" 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-7bb16d0\" data-id=\"7bb16d0\" 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-43e4f56f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"43e4f56f\" 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 4 &#8211; Febrero 2022<\/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-46abdb76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"46abdb76\" 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-3758986a\" data-id=\"3758986a\" 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-6d634fc0 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"6d634fc0\" 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=\"900\" height=\"500\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/02\/Flash-Fiscal-04-2022.jpg\" class=\"attachment-large size-large wp-image-5956\" alt=\"\" srcset=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/02\/Flash-Fiscal-04-2022.jpg 900w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2022\/02\/Flash-Fiscal-04-2022-768x427.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\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-16b9cbb8 elementor-widget elementor-widget-spacer\" data-id=\"16b9cbb8\" 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-58d00923 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"58d00923\" 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\t1ra Resoluci\u00f3n de Modificaciones y 2da Resoluci\u00f3n Versi\u00f3n Anticipada\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9c4437 elementor-widget elementor-widget-spacer\" data-id=\"1c9c4437\" 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-144cb54 elementor-widget elementor-widget-text-editor\" data-id=\"144cb54\" 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;\"><strong>PRIMERA RESOLUCI\u00d3N DE MODIFICACIONES A LA RMF 2022<\/strong><\/p>\n<p style=\"text-align: justify;\">El 18 de febrero de 2022 fue publicada en el Diario Oficial de la Federaci\u00f3n la Primera Resoluci\u00f3n de Modificaciones a la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2022 en la cual se reforman y adicionan diversas reglas.<\/p>\n<p style=\"text-align: justify;\">Dentro de las modificaciones que se observan en dicha publicaci\u00f3n, se destacan las siguientes reglas, aunque sugerimos a nuestros lectores revisar a detalle todas las reglas a fin de detectar si existe alg\u00fan cambio que afecte su caso particular.<\/p>\n<p style=\"text-align: justify;\"><strong>Plazos para cancelaci\u00f3n de CFDI<\/strong><\/p>\n<p style=\"text-align: justify;\">Se modifica la regla 2.7.1.47. para establecer que los contribuyentes podr\u00e1n efectuar la cancelaci\u00f3n de los CFDI <strong>a m\u00e1s tardar en el mes en el cual deban presentar la declaraci\u00f3n anual del ISR correspondiente al ejercicio fiscal en el cual se expidi\u00f3 el comprobante<\/strong>. Anteriormente, dicha regla establec\u00eda como plazo de cancelaci\u00f3n el 31 de enero del a\u00f1o siguiente de expedici\u00f3n del comprobante.<\/p>\n<p style=\"text-align: justify;\"><strong>Actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras en RESICO<\/strong><\/p>\n<p style=\"text-align: justify;\">En t\u00e9rminos de las nuevas disposiciones respecto del RESICO (R\u00e9gimen Simplificado de Confianza) de personas f\u00edsicas de la LISR se considera que los contribuyentes se dedican exclusivamente a las actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras cuando el total de sus ingresos representan el 100% de dichas actividades. Al respecto, se adiciona la regla 3.13.30. para establecer que dentro de dichas actividades no se incluye los ingresos por las enajenaciones de activos fijos o activos fijos y terrenos, de su propiedad. A los ingresos derivados de dichas enajenaciones, en t\u00e9rminos de dicha regla, no les ser\u00e1 aplicable la exenci\u00f3n prevista por el p\u00e1rrafo noveno del art\u00edculo 113-E de la Ley del Impuesto sobre la Renta cuando los ingresos efectivamente cobrados no excedan de $900,000 pesos, por lo que se deber\u00e1 pagar el impuesto correspondiente.<\/p>\n<p style=\"text-align: justify;\"><strong>Factor de acumulaci\u00f3n por dep\u00f3sitos o inversiones en el extranjero.<\/strong><\/p>\n<p style=\"text-align: justify;\">Se modifica la regla 3.16.11. para establecer que, en relaci\u00f3n con la opci\u00f3n para la determinaci\u00f3n de los ingresos por intereses y ganancia cambiaria generados por dep\u00f3sitos o inversiones efectuadas en el extranjero, el factor de acumulaci\u00f3n que se deber\u00e1 considerar para tales efectos sobre el monto de los dep\u00f3sitos o inversiones al inicio del ejercicio de 2021 ser\u00e1 de 0.0000. Es importante se\u00f1alar que en a\u00f1os anteriores se ha mostrado este factor y posteriormente se ha modificado.<\/p>\n<p style=\"text-align: justify;\"><strong>Declaraci\u00f3n mensual enero 2022<\/strong><\/p>\n<p style=\"text-align: justify;\">As\u00ed mismo, mediante disposiciones transitorias se establece que los contribuyentes que, en t\u00e9rminos de las leyes del ISR, IEPS e IVA deban presentar declaraciones mensuales, provisionales o definitivas correspondientes al mes de enero de 2022, podr\u00e1n presentarla a m\u00e1s tardar el d\u00eda 21 de febrero de 2022, sin que ello se considere como un incumplimiento a las disposiciones fiscales.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>SEGUNDA RESOLUCI\u00d3N DE MODIFICACIONES A LA RMF 2022 (PRIMERA VERSI\u00d3N ANTICIPADA)<\/strong><\/p>\n<p style=\"text-align: justify;\">De igual forma, el SAT recientemente dio a conocer en su p\u00e1gina de internet la <strong>primera versi\u00f3n anticipada de la Segunda Resoluci\u00f3n de Modificaciones<\/strong> a la RMF 2022, en la cual destacan los siguientes cambios:<\/p>\n<p style=\"text-align: justify;\"><strong>RESICO e ingresos por pensiones y jubilaciones <\/strong><\/p>\n<p style=\"text-align: justify;\">Se prev\u00e9 la adici\u00f3n de la regla 3.13.31. que establece que para efectos de las disposiciones relativas al RESICO para personas f\u00edsicas, los contribuyentes que se dediquen exclusivamente a las actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras podr\u00e1n aplicar el r\u00e9gimen de confianza cuando adem\u00e1s obtengan ingresos por jubilaciones, pensiones, haberes de retiro, entre otras, e ingresos por intereses, siempre que el total de los ingresos obtenidos en el ejercicio no exceda de $900,000.<\/p>\n<p style=\"text-align: justify;\">En caso de que dichos ingresos excedan el citado monto, las personas f\u00edsicas deber\u00e1n pagar el impuesto correspondiente en t\u00e9rminos del r\u00e9gimen que corresponda a cada ingreso a partir del mes siguiente a la fecha en que los ingresos excedan la referida cantidad.<\/p>\n<p style=\"text-align: justify;\"><strong>CFDI versi\u00f3n 3.3<\/strong><\/p>\n<p style=\"text-align: justify;\">Se prev\u00e9 la modificaci\u00f3n de las disposiciones transitorias para establecer que los contribuyentes obligados a emitir CFDI podr\u00e1n optar por emitirlos en la versi\u00f3n 3.3 y en el caso de CFDI que amparen retenciones e informaci\u00f3n de pagos podr\u00e1n optar por emitirlos en la versi\u00f3n 1.0, <strong>durante el periodo comprendido del 1 de enero al 30 de junio de 2022<\/strong>. Lo anterior tambi\u00e9n ser\u00e1 aplicable a los complementos y complementos conceptos, compatibles con las referidas versiones.<\/p>\n<p style=\"text-align: justify;\">A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en donde pueden ser consultada m\u00e1s a detalle la referida publicaci\u00f3n:<\/p>\n<p style=\"text-align: justify;\"><strong>Primera Resoluci\u00f3n de Modificaciones<\/strong><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5643219&amp;fecha=18\/02\/2022\">https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5643219&amp;fecha=18\/02\/2022<\/a><\/p>\n<p style=\"text-align: justify;\">Quedamos a sus \u00f3rdenes para cualquier duda o aclaraci\u00f3n en relaci\u00f3n con la presente publicaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/p>\n<p style=\"text-align: center;\">*\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;\">Febrero de 2022<\/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-4ee43dd5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ee43dd5\" 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-735f662a\" data-id=\"735f662a\" 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-5863cf21 elementor-widget elementor-widget-heading\" data-id=\"5863cf21\" 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-469918a4\" data-id=\"469918a4\" 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-5ba8071d 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=\"5ba8071d\" 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-5460d92f elementor-widget elementor-widget-spacer\" data-id=\"5460d92f\" 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 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