{"id":8189,"date":"2025-01-31T11:16:27","date_gmt":"2025-01-31T17:16:27","guid":{"rendered":"https:\/\/fralla.mx\/?p=8189"},"modified":"2025-01-31T11:16:41","modified_gmt":"2025-01-31T17:16:41","slug":"flash-fiscal-no-3-enero-2025","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-3-enero-2025\/","title":{"rendered":"Flash Fiscal No 3 &#8211; Enero 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8189\" class=\"elementor elementor-8189\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-52a62f03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"52a62f03\" 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-45ef2ebd\" data-id=\"45ef2ebd\" 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-47f4e260 elementor-widget elementor-widget-text-editor\" data-id=\"47f4e260\" 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-47e4cec9 elementor-section-height-min-height elementor-section-items-top elementor-section-boxed elementor-section-height-default\" data-id=\"47e4cec9\" 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-372c9c25\" data-id=\"372c9c25\" 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-702eb5d8 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"702eb5d8\" 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 3 &#8211; Enero 2025<\/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-7cf386dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7cf386dd\" 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-5dc7a705\" data-id=\"5dc7a705\" 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-41839148 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"41839148\" 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=\"956\" height=\"540\" src=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2025\/01\/Captura-de-pantalla-2025-01-31-a-las-9.16.00.png\" class=\"attachment-large size-large wp-image-8191\" alt=\"\" srcset=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2025\/01\/Captura-de-pantalla-2025-01-31-a-las-9.16.00.png 956w, https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2025\/01\/Captura-de-pantalla-2025-01-31-a-las-9.16.00-768x434.png 768w\" sizes=\"(max-width: 956px) 100vw, 956px\" \/>\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-674ccbe9 elementor-widget elementor-widget-spacer\" data-id=\"674ccbe9\" 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-3359240e elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"3359240e\" 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 est\u00edmulos fiscales \u201cPlan M\u00e9xico\u201d\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14d128ab elementor-widget elementor-widget-spacer\" data-id=\"14d128ab\" 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-3705faac elementor-widget elementor-widget-text-editor\" data-id=\"3705faac\" 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>En l\u00ednea con lo se\u00f1alado en el \u201cPlan M\u00e9xico\u201d presentado el 13 de enero de 2025 por la titular del Ejecutivo Federal, mismo que contempla ciertas iniciativas y metas para impulsar el desarrollo econ\u00f3mico y social del pa\u00eds hasta el 2030, el 21 de enero de 2025 fue publicado en el Diario Oficial de la Federaci\u00f3n (DOF) el \u201cDecreto por el que se otorgan est\u00edmulos fiscales para apoyar la estrategia nacional denominada \u00abPlan M\u00e9xico\u00bb, para fomentar nuevas inversiones, que incentiven programas de capacitaci\u00f3n dual e impulsen la innovaci\u00f3n\u201d. A trav\u00e9s de dicho Decreto, se establecen dos est\u00edmulos fiscales aplicables a personas morales que tributen en el r\u00e9gimen general o en el r\u00e9gimen simplificado de confianza, as\u00ed como para personas f\u00edsicas con actividades empresariales y profesionales.<br \/><br \/><strong>1. Deducci\u00f3n inmediata de inversiones<\/strong><br \/><br \/>Este est\u00edmulo fiscal consistente, en t\u00e9rminos generales, en la deducci\u00f3n inmediata de la inversi\u00f3n que se realice en bienes nuevos de activo fijo adquiridos a partir de la entrada en vigor del referido Decreto y hasta el 30 de septiembre de 2030, destinados exclusivamente a la realizaci\u00f3n de su actividad principal, mediante la aplicaci\u00f3n de por cientos superiores a los previstas en la Ley del Impuesto sobre la Renta para las inversiones de que se trate.<br \/><br \/><br \/><br \/><strong>2. Deducci\u00f3n adicional por gastos de capacitaci\u00f3n e innovaci\u00f3n<\/strong><br \/><br \/>A trav\u00e9s de este est\u00edmulo fiscal, se otorga una deducci\u00f3n adicional equivalente al 25% del incremento en: a) el gasto erogado por concepto de capacitaci\u00f3n que reciba cada trabajador activo registrado ante el Instituto Mexicano del Seguro Social y b) los gastos de innovaci\u00f3n referentes a proyectos de inversi\u00f3n para obtenci\u00f3n de patentes o certificaciones iniciales que requieran los contribuyentes para su integraci\u00f3n a las cadenas de provedur\u00edas local\/regional.<br \/><br \/>Para efectos de estos est\u00edmulos, se prev\u00e9 la creaci\u00f3n de un \u201cComit\u00e9 de Evaluaci\u00f3n\u201d que estar\u00e1 a cargo de analizar los requisitos que deben cumplir los proyectos de inversi\u00f3n, as\u00ed como emitir la constancia de cumplimiento a los contribuyentes interesados en aplicar los referidos est\u00edmulos.<br \/><br \/>Recomendamos revisar con detenimiento los requisitos aplicables para cada est\u00edmulo fiscal, as\u00ed como los casos de excepci\u00f3n.<br \/><br \/>De igual manera, con motivo de la entrada en vigor del referido Decreto quedan sin efectos el \u201cDecreto por el que se otorgan est\u00edmulos fiscales a sectores clave de la industria exportadora, consistentes en la deducci\u00f3n inmediata de la inversi\u00f3n en bienes nuevos de activo fijo y la deducci\u00f3n adicional de gastos de capacitaci\u00f3n\u201d, publicado en el DOF el 11 de octubre de 2023, as\u00ed como las modificaciones al mismo publicadas el 24 de diciembre de 2024. En t\u00e9rminos generales, dicho Decreto contemplaba los est\u00edmulos fiscales antes descritos con algunas diferencias medulares, tales como el que los est\u00edmulos resultaban aplicables s\u00f3lo a ciertos contribuyentes de ciertas industrias y que, la aplicaci\u00f3n de los mismos, no se encontraba sujeta a una aprobaci\u00f3n por parte de un Comit\u00e9 de Evaluaci\u00f3n.<br \/><br \/>Ponemos a su disposici\u00f3n el v\u00ednculo donde puede ser consultada dicha publicaci\u00f3n:<br \/><br \/><a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5747410&amp;fecha=21\/01\/2025#gsc.tab=0\">https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5747410&amp;fecha=21\/01\/2025#gsc.tab=0<\/a><br \/><br \/>\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 *\u200b\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200b*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200b\u200b*\u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u200b\u200b*<\/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-bdd16d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bdd16d4\" 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-4604ffac\" data-id=\"4604ffac\" 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-2782cc2b elementor-widget elementor-widget-heading\" data-id=\"2782cc2b\" 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-588b72ae\" data-id=\"588b72ae\" 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-37838035 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=\"37838035\" 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-3a4b1b16 elementor-widget elementor-widget-spacer\" data-id=\"3a4b1b16\" 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-5992fd46 elementor-post-navigation-borders-yes elementor-widget elementor-widget-post-navigation\" data-id=\"5992fd46\" 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-2-january-2025\/\" 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-3-january-2025\/\" 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 est\u00edmulos fiscales \u201cPlan M\u00e9xico\u201d<\/p>\n","protected":false},"author":2,"featured_media":8191,"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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