{"id":6460,"date":"2023-02-24T13:45:29","date_gmt":"2023-02-24T19:45:29","guid":{"rendered":"https:\/\/fralla.mx\/?p=6460"},"modified":"2023-02-24T13:53:00","modified_gmt":"2023-02-24T19:53:00","slug":"flash-fiscal-no-4-febrero-2023","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-4-febrero-2023\/","title":{"rendered":"Flash Fiscal No 4 – Febrero 2023"},"content":{"rendered":"\t\t
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Flash Fiscal No 4 – Febrero 2023<\/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\tDeclaraci\u00f3n Informativa de las Entidades Extranjeras Sujetas a REFIPRES\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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De conformidad con lo previsto en el art\u00edculo 178 de la LISR, los residentes en M\u00e9xico y los residentes en el extranjero con establecimiento permanente en el pa\u00eds deber\u00e1n presentar en el mes de febrero de cada a\u00f1o, ante las oficinas autorizadas, declaraci\u00f3n informativa sobre los ingresos que hayan generado o generen en el ejercicio inmediato anterior sujetos a reg\u00edmenes fiscales preferentes<\/span><\/strong> (en adelante \u201cDeclaraci\u00f3n informativa de las entidades extranjeras sujetas a reg\u00edmenes fiscales preferentes\u201d), o en sociedades o entidades cuyos ingresos est\u00e9n sujetos a dichos reg\u00edmenes, que corresponda al ejercicio inmediato anterior. Para los efectos de dicho art\u00edculo, se consideran ingresos sujetos a reg\u00edmenes fiscales preferentes, tanto los dep\u00f3sitos como los retiros<\/span><\/strong>.<\/p>\n


Contin\u00faa se\u00f1alando el art\u00edculo 178 de la LISR que los contribuyentes que generen ingresos de cualquier clase provenientes de alguno de los territorios se\u00f1alados en las disposiciones transitorias de esta Ley, as\u00ed como los que realicen operaciones a trav\u00e9s de entidades extranjeras transparentes fiscales y figuras jur\u00eddicas extranjeras<\/span><\/strong>, deber\u00e1n presentar en el mes de febrero de cada a\u00f1o la \u201cDeclaraci\u00f3n informativa de las entidades extranjeras sujetas a reg\u00edmenes fiscales preferentes\u201d, sin que por este solo hecho se considere que se est\u00e1n generando ingresos sujetos a reg\u00edmenes fiscales preferentes<\/span><\/strong>, salvo que se ubiquen en alguno de los supuestos previstos en las disposiciones contenidas en la LISR, o cuando no cumplan con la presentaci\u00f3n de la declaraci\u00f3n informativa en cuesti\u00f3n.<\/p>\n

Cabe mencionar que la regla 3.19.5. de la RMF para el ejercicio de 2023 establece que los contribuyentes podr\u00e1n considerar presentada dentro del plazo, la declaraci\u00f3n informativa a que se refiere el art\u00edculo 178 antes mencionado, cuando se cumpla espont\u00e1neamente con la presentaci\u00f3n de dicha declaraci\u00f3n informativa, siempre que \u00e9sta se presente a m\u00e1s tardar dentro de los tres meses siguientes a aquel en que se ten\u00eda la obligaci\u00f3n legal de hacerlo. Lo dispuesto en dicha regla no ser\u00e1 aplicable cuando la declaraci\u00f3n informativa se presente incompleta y no se presente conforme a los formatos establecidos.<\/p>\n

Esto es, la regla antes se\u00f1alada prev\u00e9 una facilidad para los contribuyentes que no cumplan en tiempo con la presentaci\u00f3n de la \u201cDeclaraci\u00f3n informativa de las entidades extranjeras sujetas a reg\u00edmenes fiscales preferentes\u201d, facilidad que se encuentra sujeta a ciertas condiciones y a la vigencia de dicha regla miscel\u00e1nea, raz\u00f3n por la cual a fin de evitar alguna contingencia recomendamos ampliamente que la declaraci\u00f3n informativa sea presentada durante en el mes de febrero de 2023.<\/p>\n

Quedamos a sus \u00f3rdenes para cualquier duda o aclaraci\u00f3n en relaci\u00f3n con la presente publicaci\u00f3n.<\/p>\n

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Ciudad de M\u00e9xico, M\u00e9xico
Febrero de 2023<\/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\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":"

Declaraci\u00f3n Informativa de las Entidades Extranjeras Sujetas a REFIPRES<\/p>\n","protected":false},"author":1,"featured_media":6461,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","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-6460","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 4 - Febrero 2023 - 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-4-febrero-2023\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 4 - Febrero 2023 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Declaraci\u00f3n Informativa de las Entidades Extranjeras Sujetas a REFIPRES\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-4-febrero-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-24T19:45:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-24T19:53:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/02\/Flash-Fiscal-04-2023-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"419\" \/>\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-4-febrero-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-4-febrero-2023\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Flash Fiscal No 4 – Febrero 2023\",\"datePublished\":\"2023-02-24T19:45:29+00:00\",\"dateModified\":\"2023-02-24T19:53:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-4-febrero-2023\\\/\"},\"wordCount\":475,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-4-febrero-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/Flash-Fiscal-04-2023-1.jpg\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-4-febrero-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-4-febrero-2023\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-4-febrero-2023\\\/\",\"name\":\"Flash Fiscal No 4 - 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