{"id":6823,"date":"2023-11-29T06:14:34","date_gmt":"2023-11-29T12:14:34","guid":{"rendered":"https:\/\/fralla.mx\/?p=6823"},"modified":"2023-11-29T06:49:04","modified_gmt":"2023-11-29T12:49:04","slug":"flash-fiscal-no-15-octubre-2023","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-15-octubre-2023\/","title":{"rendered":"Flash Fiscal No 15 &#8211; Octubre 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6823\" class=\"elementor elementor-6823\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-260c69ca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"260c69ca\" 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-5dcb2f55\" data-id=\"5dcb2f55\" 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-9a00c48 elementor-widget elementor-widget-text-editor\" data-id=\"9a00c48\" 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-79bf9997 elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"79bf9997\" 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-448d5e60\" data-id=\"448d5e60\" 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-708d4ac5 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"708d4ac5\" 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 15 &#8211; Octubre 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-398adfca elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"398adfca\" 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-c145d16\" data-id=\"c145d16\" 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-6d17a03b elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"6d17a03b\" 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=\"477\" height=\"298\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2023\/11\/Imagen1-1.jpg\" class=\"attachment-large size-large wp-image-6824\" 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-4e149047 elementor-widget elementor-widget-spacer\" data-id=\"4e149047\" 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-6c75993b elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"6c75993b\" 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\tDecreto por el que se Otorgan Diversos Est\u00edmulos Fiscales a Contribuyentes Residentes en Zonas Afectadas por el Hurac\u00e1n Otis\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-592b9598 elementor-widget elementor-widget-spacer\" data-id=\"592b9598\" 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-3ca5fc88 elementor-widget elementor-widget-text-editor\" data-id=\"3ca5fc88\" 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;\">El 30 de octubre de 2023 fue publicado en el Diario Oficial de la Federaci\u00f3n (DOF), el \u201cDecreto por el que se otorgan diversos beneficios fiscales a los contribuyentes de las zonas afectadas que se indican por lluvias severas y vientos fuertes durante el 24 de octubre de 2023\u201d a trav\u00e9s del cual se otorgan est\u00edmulos a los contribuyentes residentes en zonas perjudicadas por el paso del hurac\u00e1n Otis, al amparo de lo establecido en el art\u00edculo 39 del C\u00f3digo Fiscal de la Federaci\u00f3n y cuya vigencia ser\u00e1 a partir del d\u00eda siguiente de su publicaci\u00f3n en el DOF.<\/p>\n<p style=\"text-align: justify;\">Se considera que los contribuyentes tienen su domicilio fiscal, sucursal, agencia o cualquier otro establecimiento en las zonas afectadas a que se refiere este art\u00edculo cuando hayan presentado el aviso respectivo ante el Registro Federal de Contribuyentes con anterioridad al 24 de octubre de 2023.<\/p>\n<p style=\"text-align: justify;\">Los referidos est\u00edmulos fiscales est\u00e1n encaminados a promover que los contribuyentes residentes en las zonas afectadas cuenten con liquidez para hacer frente a sus compromisos econ\u00f3micos, otorg\u00e1ndoles, entre otras, las siguientes facilidades:<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">a) Exenci\u00f3n de la obligaci\u00f3n de realizar pagos provisionales del ISR por los meses de octubre, noviembre y diciembre de 2023, as\u00ed como por el cuarto trimestre y tercer cuatrimestre de 2023, a contribuyentes del R\u00e9gimen Simplificado de Confianza.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\"><span style=\"font-size: 16px;\">b) Diferimiento en la obligaci\u00f3n de presentar las declaraciones correspondientes al quinto y sexto bimestre del ejercicio de 2023 para aquellos contribuyentes que contin\u00faan tributando en el R\u00e9gimen de Incorporaci\u00f3n Fiscal.<\/span><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">c) Entero en parcialidades del ISR retenido por sueldos y salarios, as\u00ed como del IVA e IEPS correspondientes a los meses de octubre, noviembre y diciembre de 2023.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">d) Autorizar la deducci\u00f3n inmediata y hasta por el 100% del valor de las inversiones en bienes nuevos y usados de activo fijo que se realicen en las zonas afectadas en el periodo comprendido de octubre a diciembre de 2023.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">e) Permitir que los contribuyentes que se dedican de manera exclusiva a actividades agr\u00edcolas, ganaderas, pesqueras o silv\u00edcolas presenten mensualmente las declaraciones del IVA correspondientes al segundo semestre de 2023.<\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">f) Devolver el IVA de aquellas solicitudes que se presenten a m\u00e1s tardar en diciembre de 2023, en la mitad del plazo se\u00f1alado en el art\u00edculo 22 del C\u00f3digo Fiscal de la Federaci\u00f3n.<\/p>\n<p style=\"text-align: justify;\">Asimismo, con la finalidad de no mermar el apoyo econ\u00f3mico, los contribuyentes personas f\u00edsicas que tributan conforme al T\u00edtulo IV de la Ley del Impuesto sobre la Renta \u201cDe las Personas F\u00edsicas\u201d podr\u00e1n no acumular los ingresos vinculados a apoyos econ\u00f3micos provenientes de personas morales o fideicomisos autorizados para recibir donativos deducibles en t\u00e9rminos de la Ley del Impuesto sobre la Renta.<\/p>\n<p style=\"text-align: justify;\">Los pagos en parcialidades antes mencionados deber\u00e1n efectuarse durante los meses de enero, febrero y marzo de 2024, sin que para estos efectos deban pagarse actualizaciones, recargos o multas.<\/p>\n<p style=\"text-align: justify;\">Por su parte, la obligaci\u00f3n relacionada con declaraciones diferidas en el Regimen de Incorporaci\u00f3n Fiscal, deber\u00e1 quedar presentadas a m\u00e1s tardar en febrero de 2024.<\/p>\n<p style=\"text-align: justify;\">Finalmente, para los efectos de este Decreto se consideran \u201czonas afectadas\u201d, los municipios del Estado de Guerrero que se se\u00f1alen en la Declaratoria de Desastre Natural que al efecto se emita por la autoridad competente.<\/p>\n<p style=\"text-align: justify;\">\u00a0<\/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;\">Ciudad de M\u00e9xico, M\u00e9xico<\/p>\n<p style=\"text-align: justify;\">Octubre 2023<\/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-52c1793c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52c1793c\" 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-79cb6618\" data-id=\"79cb6618\" 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-493bd511 elementor-widget elementor-widget-heading\" data-id=\"493bd511\" 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-54d3ae3\" data-id=\"54d3ae3\" 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-20c74483 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=\"20c74483\" 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-2b3d060 elementor-widget elementor-widget-spacer\" data-id=\"2b3d060\" 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-771ec340 elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"771ec340\" 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\/en\/tax-news-no-14-october-2023\/\" 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\/en\/tax-news-no-15-october-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>Decreto por el que se Otorgan Diversos Est\u00edmulos Fiscales a Contribuyentes Residentes en Zonas Afectadas por el Hurac\u00e1n Otis<\/p>\n","protected":false},"author":1,"featured_media":6824,"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":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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