{"id":7165,"date":"2024-02-02T20:27:28","date_gmt":"2024-02-03T02:27:28","guid":{"rendered":"https:\/\/fralla.mx\/?p=7165"},"modified":"2024-02-02T20:29:37","modified_gmt":"2024-02-03T02:29:37","slug":"flash-fiscal-no-8-febrero-2024","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-8-febrero-2024\/","title":{"rendered":"Flash Fiscal No 8 &#8211; Febrero 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7165\" class=\"elementor elementor-7165\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1c38ee97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1c38ee97\" 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-30b84b6c\" data-id=\"30b84b6c\" 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-35618736 elementor-widget elementor-widget-text-editor\" data-id=\"35618736\" 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-5cf85657 elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"5cf85657\" 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-24df222\" data-id=\"24df222\" 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-4d1929d elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"4d1929d\" 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 8 &#8211; Febrero 2024<\/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-3bc7f774 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bc7f774\" 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-35f11624\" data-id=\"35f11624\" 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-56da795b elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"56da795b\" 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=\"300\" height=\"169\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg\" class=\"attachment-large size-large wp-image-7166\" 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-1046656b elementor-widget elementor-widget-spacer\" data-id=\"1046656b\" 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-44d99f95 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"44d99f95\" 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-2d15c522 elementor-widget elementor-widget-spacer\" data-id=\"2d15c522\" 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-321d70b2 elementor-widget elementor-widget-text-editor\" data-id=\"321d70b2\" 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>Anexo 3 Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2024<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">El 5 de enero de 2024 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (DOF) el Anexo 3 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2024 (RMF 2024), mediante el cual se adicion\u00f3 el Criterio No Vinculativo 43\/ISR\/NV (el Criterio), el cual, en t\u00e9rminos generales, establece que se ha detectado que algunos contribuyentes personas morales, utilizan a asociaciones civiles o alguna otra forma de sociedad o asociaci\u00f3n, para efectuar el pago de cantidades a sus trabajadores, o bien, a sus socios o accionistas, bajo conceptos tales como: i) incentivos laborales, ii) bonos, iii) comisiones, iv) compensaciones complementarias por invenci\u00f3n, v) otras compensaciones laborales, vi) primas o alg\u00fan otro concepto similar, sin efectuar la retenci\u00f3n y entero a que est\u00e1n obligados las personas que realicen dichos pagos (aun por medio de terceros contratados para tal efecto).<\/p>\n<p style=\"text-align: justify;\">Contin\u00faa se\u00f1alando el Criterio que los referidos empleadores tambi\u00e9n efect\u00faan la deducci\u00f3n de los pagos realizados a dichas sociedades o asociaciones en la determinaci\u00f3n de su ISR y, en su caso, llevan a cabo el acreditamiento del IVA que les trasladan las citadas sociedades o asociaciones.<\/p>\n<p style=\"text-align: justify;\">Por lo anterior, se considera que realizan <strong>una pr\u00e1ctica fiscal indebida<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Los contribuyentes que para efectos del ISR realicen pagos por los referidos conceptos otorg\u00e1ndoles el tratamiento fiscal de ingresos exentos, cuando en realidad se trata de ingresos por sueldos, salarios, ingresos asimilados o pago de dividendos.<\/li>\n<li>Quienes omitan efectuar la retenci\u00f3n y el entero del ISR por los referidos pagos (incluso a trav\u00e9s de asociaciones o sociedades).<\/li>\n<li>Las personas f\u00edsicas que reciban los pagos y no consideren dichos recursos recibidos como ingresos acumulables para efectos del ISR.<\/li>\n<li>Quienes efect\u00faen la deducci\u00f3n de los pagos realizados a las sociedades y quienes efect\u00faen el acreditamiento del IVA trasladado.<\/li>\n<li>Quien asesore, aconseje, preste servicios o participe en la realizaci\u00f3n o la implementaci\u00f3n de cualquiera de las pr\u00e1cticas anteriores.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ponemos a su disposici\u00f3n la liga en la que puede consultar la referida publicaci\u00f3n:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5713708&amp;fecha=05\/01\/2024#gsc.tab=0\">https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5713708&amp;fecha=05\/01\/2024#gsc.tab=0<\/a><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Anexo 7 Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2024<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">El 5 de enero de 2024 se public\u00f3 en el DOF el Anexo 7 de la RMF 2024, mediante el cual se adicion\u00f3 el Criterio Normativo 40\/IVA\/N, el cual, en t\u00e9rminos generales, establece que la legislaci\u00f3n fiscal actualmente no define el concepto de <strong><u>servicio digital de intermediaci\u00f3n<\/u><\/strong>, sin embargo, de una interpretaci\u00f3n arm\u00f3nica y teleol\u00f3gica de las disposiciones fiscales en materia de servicios digitales, se considera que las plataformas digitales prestan servicios de intermediaci\u00f3n cuando a cambio del pago de un precio o una contraprestaci\u00f3n, ofrezcan o permitan a trav\u00e9s de su p\u00e1gina de Internet, de su aplicaci\u00f3n o cualquier otra red digital, que sus clientes oferten a terceros, bienes o servicios y, que dichos oferentes y demandantes acuerden a trav\u00e9s de la plataforma digital las condiciones de dichas operaciones y el precio o contraprestaci\u00f3n de las mismas.<\/p>\n<p style=\"text-align: justify;\">Ponemos a su disposici\u00f3n la liga en la que puede consultar la referida publicaci\u00f3n:<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5713708&amp;fecha=05\/01\/2024#gsc.tab=0\">https:\/\/dof.gob.mx\/nota_detalle.php?codigo=5713708&amp;fecha=05\/01\/2024#gsc.tab=0<\/a><\/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 *<\/p>\n<p style=\"text-align: justify;\">Febrero de 2024<\/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-34dda678 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"34dda678\" 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-9fe92e7\" data-id=\"9fe92e7\" 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-5c2278d5 elementor-widget elementor-widget-heading\" data-id=\"5c2278d5\" 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-5a23f5ee\" data-id=\"5a23f5ee\" 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-42c66633 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=\"42c66633\" 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-5167e24 elementor-widget elementor-widget-spacer\" data-id=\"5167e24\" 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-3b1c25ed elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"3b1c25ed\" 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-7-february-2024\/\" 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-8-february-2024\/\" 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 Federaci\u00f3n<\/p>\n","protected":false},"author":1,"featured_media":7166,"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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