{"id":7172,"date":"2024-02-02T20:31:26","date_gmt":"2024-02-03T02:31:26","guid":{"rendered":"https:\/\/fralla.mx\/?p=7172"},"modified":"2024-02-02T20:33:17","modified_gmt":"2024-02-03T02:33:17","slug":"tax-news-no-8-february-2024","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/","title":{"rendered":"Tax News No 8 &#8211; February 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7172\" class=\"elementor elementor-7172\" 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\">Tax News No 8 &#8211; February 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\tPublications from the Official Gazette of the Federation\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>Annex 3 of the Miscellaneous Fiscal Resolution for 2024<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">On January 5, 2024, Annex 3 of the Miscellaneous Fiscal Resolution for 2024 (RMF 2024) was published in the Official Gazette of the Federation (DOF). Through this annex, Non-Binding Criterion 43\/ISR\/NV (the Criterion) was added, which, in general terms, establishes that it has been detected that some legal entity taxpayers use civil associations or any other form of society or association to make payments to their workers or to their partners or shareholders under concepts such as: i) labor incentives, ii) bonuses, iii) commissions, iv) complementary compensations for invention, v) other labor compensations, vi) premiums, or any other similar concept, without withholding and remitting the amounts that persons making such payments are obliged to withhold (even through third parties hired for this purpose).<\/p>\n<p style=\"text-align: justify;\">The Criterion continues to point out that these employers also deduct the payments made to such societies or associations in the determination of their ISR (Income Tax) and, where appropriate, credit the VAT (Value Added Tax) that the aforementioned societies or associations pass on to them.<\/p>\n<p style=\"text-align: justify;\">Therefore, the following is considered to be an improper tax practice:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Taxpayers who, for ISR purposes, make payments for the aforementioned concepts, giving them the tax treatment of exempt income, when in reality they are salaries, wages, similar income, or dividend payments.<\/li>\n<li>Those who fail to withhold and remit ISR for the aforementioned payments (even through associations or societies).<\/li>\n<li>Individuals who receive the payments and do not consider such received resources as accumulable income for ISR purposes.<\/li>\n<li>Those who deduct the payments made to the societies and those who credit the transferred VAT.<\/li>\n<li>Anyone who advises, counsels, provides services, or participates in the performance or implementation of any of the above practices.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">We provide you with the link where you can consult the aforementioned publication: <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>Annex 7 of the Miscellaneous Fiscal Resolution for 2024<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">On January 5, 2024, Annex 7 of the RMF 2024 was published in the DOF. Through this annex, Normative Criterion 40\/IVA\/N was added, which, in general terms, establishes that current tax legislation does not define the concept of digital intermediation service; however, from a harmonious and teleological interpretation of tax provisions on digital services, it is considered that digital platforms provide intermediary services when, in exchange for payment of a price or consideration, they offer or allow through their website, application, or any other digital network, that their customers offer goods or services to third parties, and that such suppliers and demanders agree through the digital platform on the conditions of such operations and the price or consideration for them.<\/p>\n<p style=\"text-align: justify;\">We provide you with the link where you can consult the aforementioned publication:<\/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;\">February 2024<\/p>\n<p style=\"text-align: justify;\">M\u00e9xico City, 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=\"Share on 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=\"Share on 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=\"Share on 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=\"Share on 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=\"Share on 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\/flash-fiscal-no-8-febrero-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\/flash-fiscal-no-9-febrero-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>Publications from the Official Gazette of the Federation<\/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 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":[47],"tags":[],"class_list":["post-7172","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-sin-categoria-en","post_format-post-format-image"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax News No 8 - February 2024 - 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\/en\/tax-news-no-8-february-2024\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax News No 8 - February 2024 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Publications from the Official Gazette of the Federation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2024-02-03T02:31:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-03T02:33:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"169\" \/>\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\\\/en\\\/tax-news-no-8-february-2024\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/\"},\"author\":{\"name\":\"Juan Carlos\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\"},\"headline\":\"Tax News No 8 &#8211; February 2024\",\"datePublished\":\"2024-02-03T02:31:26+00:00\",\"dateModified\":\"2024-02-03T02:33:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/\"},\"wordCount\":472,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg\",\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/\",\"name\":\"Tax News No 8 - February 2024 - FRALLA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg\",\"datePublished\":\"2024-02-03T02:31:26+00:00\",\"dateModified\":\"2024-02-03T02:33:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#primaryimage\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg\",\"contentUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg\",\"width\":300,\"height\":169},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/en\\\/tax-news-no-8-february-2024\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax News No 8 &#8211; February 2024\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#website\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/\",\"name\":\"FRALLA\",\"description\":\"Servicios de asesor\u00eda y consultor\u00eda fiscal de alto nivel\",\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\",\"name\":\"FRALLA - Asesores de Negocios\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/fralla_logo-1.png\",\"contentUrl\":\"https:\\\/\\\/fralla.mx\\\/wp-content\\\/uploads\\\/2020\\\/10\\\/fralla_logo-1.png\",\"width\":180,\"height\":35,\"caption\":\"FRALLA - Asesores de Negocios\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5fe295863ccb6383811ed46a67d3470b\",\"name\":\"Juan Carlos\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g\",\"caption\":\"Juan Carlos\"},\"sameAs\":[\"http:\\\/\\\/fralla.mx\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax News No 8 - February 2024 - FRALLA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/","og_locale":"es_ES","og_type":"article","og_title":"Tax News No 8 - February 2024 - FRALLA","og_description":"Publications from the Official Gazette of the Federation","og_url":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/","og_site_name":"FRALLA","article_published_time":"2024-02-03T02:31:26+00:00","article_modified_time":"2024-02-03T02:33:17+00:00","og_image":[{"width":300,"height":169,"url":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg","type":"image\/jpeg"}],"author":"Juan Carlos","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Juan Carlos","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#article","isPartOf":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/"},"author":{"name":"Juan Carlos","@id":"https:\/\/fralla.mx\/insights\/#\/schema\/person\/5fe295863ccb6383811ed46a67d3470b"},"headline":"Tax News No 8 &#8211; February 2024","datePublished":"2024-02-03T02:31:26+00:00","dateModified":"2024-02-03T02:33:17+00:00","mainEntityOfPage":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/"},"wordCount":472,"commentCount":0,"publisher":{"@id":"https:\/\/fralla.mx\/insights\/#organization"},"image":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg","inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/","url":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/","name":"Tax News No 8 - February 2024 - FRALLA","isPartOf":{"@id":"https:\/\/fralla.mx\/insights\/#website"},"primaryImageOfPage":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#primaryimage"},"image":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#primaryimage"},"thumbnailUrl":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg","datePublished":"2024-02-03T02:31:26+00:00","dateModified":"2024-02-03T02:33:17+00:00","breadcrumb":{"@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#primaryimage","url":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg","contentUrl":"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2024\/02\/WhatsApp-Image-2024-02-01-at-4.18.42-PM.jpeg","width":300,"height":169},{"@type":"BreadcrumbList","@id":"https:\/\/fralla.mx\/insights\/en\/tax-news-no-8-february-2024\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/fralla.mx\/insights\/"},{"@type":"ListItem","position":2,"name":"Tax News No 8 &#8211; February 2024"}]},{"@type":"WebSite","@id":"https:\/\/fralla.mx\/insights\/#website","url":"https:\/\/fralla.mx\/insights\/","name":"FRALLA","description":"Servicios de asesor\u00eda y consultor\u00eda fiscal de alto nivel","publisher":{"@id":"https:\/\/fralla.mx\/insights\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/fralla.mx\/insights\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/fralla.mx\/insights\/#organization","name":"FRALLA - Asesores de Negocios","url":"https:\/\/fralla.mx\/insights\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/fralla.mx\/insights\/#\/schema\/logo\/image\/","url":"https:\/\/fralla.mx\/wp-content\/uploads\/2020\/10\/fralla_logo-1.png","contentUrl":"https:\/\/fralla.mx\/wp-content\/uploads\/2020\/10\/fralla_logo-1.png","width":180,"height":35,"caption":"FRALLA - Asesores de Negocios"},"image":{"@id":"https:\/\/fralla.mx\/insights\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/fralla.mx\/insights\/#\/schema\/person\/5fe295863ccb6383811ed46a67d3470b","name":"Juan Carlos","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/72417771cda6d884945b37d537597265fdf0ef94829dbb66ac97e9776846f5f2?s=96&r=g","caption":"Juan Carlos"},"sameAs":["http:\/\/fralla.mx"]}]}},"_links":{"self":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts\/7172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/comments?post=7172"}],"version-history":[{"count":4,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts\/7172\/revisions"}],"predecessor-version":[{"id":7176,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/posts\/7172\/revisions\/7176"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/media\/7166"}],"wp:attachment":[{"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/media?parent=7172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/categories?post=7172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fralla.mx\/insights\/wp-json\/wp\/v2\/tags?post=7172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}