{"id":8344,"date":"2025-02-25T16:55:16","date_gmt":"2025-02-25T22:55:16","guid":{"rendered":"https:\/\/fralla.mx\/?p=8344"},"modified":"2025-02-25T16:56:19","modified_gmt":"2025-02-25T22:56:19","slug":"flash-fiscal-no-10-febrero-2025","status":"publish","type":"post","link":"https:\/\/fralla.mx\/insights\/flash-fiscal-no-10-febrero-2025\/","title":{"rendered":"Flash Fiscal No 10 – Febrero 2025"},"content":{"rendered":"\t\t
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Flash Fiscal No 10 – Febrero 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
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\n\t\t\t\t\tPrimera Versi\u00f3n Anticipada de la\n2\u00aa Resoluci\u00f3n de Modificaciones a la RMF 2025\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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El Servicio de Administraci\u00f3n Tributaria (SAT) public\u00f3 en su p\u00e1gina de Internet la Primera Versi\u00f3n Anticipada de la Segunda Resoluci\u00f3n de Modificaciones a la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2025 (RMF), destacando los siguientes cambios:

\u2022 Factor de acumulaci\u00f3n por dep\u00f3sitos o inversiones en el extranjero<\/strong>

Se establece que el factor opcional de acumulaci\u00f3n para efectos de la determinaci\u00f3n de los ingresos acumulables de personas f\u00edsicas respecto de los ingresos generados por los dep\u00f3sitos o inversiones que mantengan en el extranjero en el ejercicio de 2024, ser\u00e1 de 0.1368.

Este elevado factor obedece, principalmente, a las importantes ganancias cambiarias que se generaron para los inversionistas que mantuvieron inversiones denominadas en moneda extranjera por la depreciaci\u00f3n del peso.

\u2022 Aplicaci\u00f3n del est\u00edmulo de regularizaci\u00f3n fiscal en declaraciones<\/strong>

Se modifica el procedimiento que deber\u00e1n seguir los contribuyentes que apliquen el est\u00edmulo de regularizaci\u00f3n fiscal previsto por la Ley de Ingresos de la Federaci\u00f3n para el ejercicio de 2025, para obtener la l\u00ednea de captura (FCF) a trav\u00e9s del Portal del SAT, as\u00ed como para presentar la declaraci\u00f3n en la que podr\u00e1n acreditar el pago efectuado mediante el proceso de regularizaci\u00f3n en cuesti\u00f3n.

Mediante esta publicaci\u00f3n el SAT tambi\u00e9n dio a conocer modificaciones a los Anexos 1 \u201cFormas Oficiales Fiscales\u201d, 1-A \u201cTr\u00e1mites Fiscales\u201d y 9 \u201cTabla a que se refiere la regla 3.15.1. de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2025, para la opci\u00f3n de actualizaci\u00f3n de deducciones que se\u00f1ala el art\u00edculo 121 de la Ley del ISR\u201d de la RMF.

Esta resoluci\u00f3n entrar\u00e1 en vigor al d\u00eda siguiente de su publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n (DOF). Los beneficios contenidos en las reglas de esta resoluci\u00f3n ser\u00e1n aplicables a partir del 24 de febrero de 2025, fecha en que se dieron a conocer en el Portal del SAT.

Ponemos a su disposici\u00f3n el v\u00ednculo donde puede ser consultada dicha publicaci\u00f3n:

http:\/\/omawww.sat.gob.mx\/normatividad_RMF_RGCE\/Paginas\/documentos2025\/rmf\/anticipadas\/2a_RM_RMF_2025-primera_version_anticipada_y_Anexos_1_1-Ay9.zip<\/a>

\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 \u200b\u200b* \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u200b\u200b*\u00a0 \u00a0 \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

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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":"

Primera Versi\u00f3n Anticipada de la
\n2\u00aa Resoluci\u00f3n de Modificaciones a la RMF 2025<\/p>\n","protected":false},"author":2,"featured_media":8343,"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":[22],"tags":[],"class_list":["post-8344","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-fiscales","post_format-post-format-image"],"yoast_head":"\nFlash Fiscal No 10 - Febrero 2025 - 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-10-febrero-2025\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Flash Fiscal No 10 - Febrero 2025 - FRALLA\" \/>\n<meta property=\"og:description\" content=\"Primera Versi\u00f3n Anticipada de la 2\u00aa Resoluci\u00f3n de Modificaciones a la RMF 2025\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fralla.mx\/insights\/flash-fiscal-no-10-febrero-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"FRALLA\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-25T22:55:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-02-25T22:56:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fralla.mx\/insights\/wp-content\/uploads\/2025\/02\/Captura-de-pantalla-2025-02-25-164439.png\" \/>\n\t<meta property=\"og:image:width\" content=\"675\" \/>\n\t<meta property=\"og:image:height\" content=\"336\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Paulina Cerrillo\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Paulina Cerrillo\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 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-10-febrero-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-febrero-2025\\\/\"},\"author\":{\"name\":\"Paulina Cerrillo\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#\\\/schema\\\/person\\\/5b8d8535d1036ed186528f07d1c849a0\"},\"headline\":\"Flash Fiscal No 10 – Febrero 2025\",\"datePublished\":\"2025-02-25T22:55:16+00:00\",\"dateModified\":\"2025-02-25T22:56:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-febrero-2025\\\/\"},\"wordCount\":369,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-febrero-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/Captura-de-pantalla-2025-02-25-164439.png\",\"articleSection\":[\"Noticias Fiscales\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-febrero-2025\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-febrero-2025\\\/\",\"url\":\"https:\\\/\\\/fralla.mx\\\/insights\\\/flash-fiscal-no-10-febrero-2025\\\/\",\"name\":\"Flash Fiscal No 10 - 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