{"id":6374,"date":"2023-01-12T16:34:10","date_gmt":"2023-01-12T22:34:10","guid":{"rendered":"https:\/\/fralla.mx\/?p=6374"},"modified":"2023-01-12T16:37:02","modified_gmt":"2023-01-12T22:37:02","slug":"flash-fiscal-no-22-diciembre-2022","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-22-diciembre-2022\/","title":{"rendered":"Flash Fiscal No 22 &#8211; Diciembre 2022"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6374\" class=\"elementor elementor-6374\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b7156ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b7156ea\" 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-43189d2d\" data-id=\"43189d2d\" 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-46f43420 elementor-widget elementor-widget-text-editor\" data-id=\"46f43420\" 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-536f71cc elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"536f71cc\" 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-31e9bc7a\" data-id=\"31e9bc7a\" 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-d8b038 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"d8b038\" 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 22 &#8211; Diciembre 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-4ba32976 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ba32976\" 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-49197f83\" data-id=\"49197f83\" 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-510e3d7 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"510e3d7\" 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=\"1024\" height=\"592\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/01\/Flash-Fiscal-22-22-1024x592.jpg\" class=\"attachment-large size-large wp-image-6375\" alt=\"\" srcset=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/01\/Flash-Fiscal-22-22-1024x592.jpg 1024w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/01\/Flash-Fiscal-22-22-768x444.jpg 768w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/01\/Flash-Fiscal-22-22.jpg 1300w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-564b060e elementor-widget elementor-widget-spacer\" data-id=\"564b060e\" 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-2af68e90 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"2af68e90\" 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\tPublicaciones del Diario Oficial de la Federaci\u00f3n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cec87e8 elementor-widget elementor-widget-spacer\" data-id=\"7cec87e8\" 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-6468ec84 elementor-widget elementor-widget-text-editor\" data-id=\"6468ec84\" 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<ul>\n<li style=\"text-align: justify;\"><strong>Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2023<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">El 27 de diciembre de 2022 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2023 y sus Anexos 1, 5, 8, 15, 19, 26 y 27, la cual entrar\u00e1 en vigor el 1\u00b0 de enero de 2023 y estar\u00e1 vigente hasta el 31 de diciembre de 2023.<\/p>\n<p style=\"text-align: justify;\">Revisaremos dicha Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2023 y, en caso de que detectemos alg\u00fan cambio relevante, lo haremos de su conocimiento en un Flash posterior.<\/p>\n<p style=\"text-align: justify;\">A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en el cual puede ser consultada m\u00e1s a detalle la referida publicaci\u00f3n:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5675764&amp;fecha=27\/12\/2022#gsc.tab=0\">https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5675764&amp;fecha=27\/12\/2022#gsc.tab=0<\/a><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Decreto en materia de vacaciones<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">El 27 de diciembre de 2022 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el Decreto por el que se reforman los art\u00edculos 76 y 78 de la Ley Federal del Trabajo, en materia de vacaciones.<\/p>\n<p style=\"text-align: justify;\">En t\u00e9rminos generales el art\u00edculo 76 de la Ley Federal del Trabajo se\u00f1ala que las personas trabajadoras que tengan m\u00e1s de un a\u00f1o de servicios disfrutar\u00e1n de un periodo anual de vacaciones pagadas, que en ning\u00fan caso podr\u00e1 ser inferior a doce d\u00edas laborables, y que aumentar\u00e1 en dos d\u00edas laborables, hasta llegar a veinte, por cada a\u00f1o subsecuente de servicios.<\/p>\n<p style=\"text-align: justify;\">Contin\u00faa se\u00f1alando el art\u00edculo en comento que a partir del sexto a\u00f1o, el periodo de vacaciones aumentar\u00e1 en dos d\u00edas por cada cinco de servicios.<\/p>\n<p style=\"text-align: justify;\">Por su parte, el art\u00edculo 78 de la Ley Federal del Trabajo establece que del total del periodo que le corresponda conforme a lo previsto en el art\u00edculo 76 antes mencionado, la persona trabajadora disfrutar\u00e1 de doce d\u00edas de vacaciones continuos, por lo menos. Dicho periodo, a potestad de la persona trabajadora podr\u00e1 ser distribuido en la forma y tiempo que as\u00ed lo requiera.<\/p>\n<p style=\"text-align: justify;\">Dicha reforma entrar\u00e1 en vigor el 1\u00b0 de enero de 2023 y las modificaciones motivo de dicho Decreto ser\u00e1n aplicables a los contratos individuales o colectivos de trabajo vigentes a la fecha de su entrada en vigor, cualquiera que sea su forma o denominaci\u00f3n, siempre que resulten m\u00e1s favorables a los derechos de las personas trabajadoras.<\/p>\n<p style=\"text-align: justify;\">A continuaci\u00f3n, ponemos a su disposici\u00f3n el v\u00ednculo en el cual puede ser consultada m\u00e1s a detalle la referida publicaci\u00f3n:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5675889&amp;fecha=27\/12\/2022#gsc.tab=0\">https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5675889&amp;fecha=27\/12\/2022#gsc.tab=0<\/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: center;\"><strong>\u00a0<\/strong>*\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;\">Ciudad de M\u00e9xico, M\u00e9xico<\/p>\n<p style=\"text-align: justify;\">Diciembre de 2022<\/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-6d5b71f5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d5b71f5\" 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-ad8c1b\" data-id=\"ad8c1b\" 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-d7d13fb elementor-widget elementor-widget-heading\" data-id=\"d7d13fb\" 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-6983173b\" data-id=\"6983173b\" 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-6df08741 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=\"6df08741\" 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-355fe3f9 elementor-widget elementor-widget-spacer\" data-id=\"355fe3f9\" 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-535dc408 elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"535dc408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\" role=\"navigation\" aria-label=\"Navegaci\u00f3n de la entrada\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-21-noviembre-2022\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-left\"><\/i><span class=\"elementor-screen-only\">Ant<\/span><\/span><span class=\"elementor-post-navigation__link__prev\"><span class=\"post-navigation__prev--label\">Noticia Anterior<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-post-navigation__next elementor-post-navigation__link\">\n\t\t\t\t<a href=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-1-enero-2023\/\" rel=\"next\"><span class=\"elementor-post-navigation__link__next\"><span class=\"post-navigation__next--label\">Noticia Siguiente<\/span><\/span><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-next\"><i aria-hidden=\"true\" class=\"fas fa-angle-double-right\"><\/i><span class=\"elementor-screen-only\">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":"<p>Publicaciones del Diario Oficial de la 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