LAW OF THE TAX ON THE RENT LAW DELIMPUESTO ON THE INCOME TITULOI DISPOSICIONESGENERALES article 1. The moral and physical persons are obliged to the payment of the tax on revenues in the following cases: I. Lasresidentes in Mexico, respect all their income, any that is buenas of the source of wealth from where it will come.
II. Losresidentes abroad that have a permanent establishment in CNN, with respect to the income attributable to that permanent establishment.
III. Losresidentes in the foreign, with regard to the income from of sources deriqueza located in territory national, when not have an establecimientopermanente in the country, or when taking it, such income not are atribuiblesa this.
Article 2. Parales effects of this law, is considered a permanent establishment cualquierlugar of businesses that develop, partially or totally, actividadesempresariales or independent personal services. Is understood as establishment permanent, among others, them branches, agencies, offices, factories, workshops, installations, mines, quarries or any lugarde exploration, extraction or exploitation of resources natural.
Notwithstanding the provisions of the parrafoanterior, when a resident foreign acts in the country through a person physical or moral, other than an independent agent, thatthe resident abroad shall be deemed has a permanent establishment in the country, in relation to the activities that such physical person or moral realicepara resident abroad , even when not have in territory nacionalun place of business or for the provision of services, if such person ejercepoderes for celebrate contracts to name or by has of the resident in manifestly aimed to the realization of the activities of this in the country, that not are of them mentioned in the article 3 of this law.
In case that a foreign resident perform business activities in the country, through unfideicomiso, it shall be regarded as the place of business of the resident said, the lugaren to the trustee perform such activities and it meets on account of the residenteen overseas with tax obligations arising from these activities.
Shall be deemed existeestablecimiento permanent of a resident insurance company in Europe, when it perceived income by the payment of premiums within the territorionacional or provide insurance against risks situated in it, through a person other than an independent agent, except in the case of reinsurance.
Of equal form, is considered that unresidente in the foreigner has an establishment permanent in the country, when acting in the territory national through a person physical or moralque is an agent independent, if this not acts in the frame ordinary of suactividad. For these purposes, it is considered that an independent agent noactua in the regular part of its activities when it is placed in any the following assumptions: I. Tengaexistencias of goods or merchandise, to perform deliveries by account delresidente abroad.
II. Asumariesgos resident abroad.
III. Act subject to instructions detailed or to the control general of the resident in Europe.
IV. Ejerzaactividades that economically correspond to the resident abroad and noa activities.
V. Percibasus remuneration regardless of the result of their activities.
VI. perform operations with the resident abroad using prices or amounts decontraprestaciones other than those who had used parts not relacionadasen comparable operations.
Trying to is of services deconstruction of work, demolition, installation, maintenance or mounting enbienes estate, or by activities of projection, inspection or supervision related with them, is considered that exists establishment permanentesolamente when those same have a duration of more than 183 days natural, consecutive or not, in a period of twelve months.
For the purposes of the preceding paragraph, when resident abroad outsource other companies services related to construction of works, demolition, facilities, maintenance or real estate, or mounts for screening activities, inspection or supervision related to them, the days used by lossubcontratistas in the development of these activities is added, in sucaso, for the computation of the deadline.
Is considered income attributable even establishment permanent in the country, them from of it actividadempresarial that develop or them income by fees and, in general, by laprestacion of a service personal independent, as well as which derived deenajenaciones of goods or of goods estate in territory national, made by the office central of the person, by another establishment deesta or directly by the resident in the foreign , as the case may be. These income tax within the meaning of titles II oIV of this law, must be paid accordingly.
Ingresosatribuibles to a permanent establishment in the country, those who get central laoficina of the company or any of its establishments in Europe, in the proportion in which the permanent establishment hayaparticipado in expenditures incurred to obtain are also considered.
Article 3. Not seconsiderara that constitutes establishment permanent: I. theUse or the maintenance of facilities with the only end of store oexhibir goods or merchandise belonging to the resident in the foreign.
II. Laconservación stock of goods or merchandise belonging alresidente abroad for the sole purpose of storage or display dichosbienes or goods that are transformed by another person.
III. Lautilización of a place of business for the sole purpose of buying goods or mercanciaspara resident abroad.
IV. Lautilización of a place of business for the sole purpose of developing activities prior or auxiliary nature for the activities of the resident in Europe, whether they are propaganda, provision of information, scientific research, in preparation for the placement of loans, or be similar activities.
V. Fiscal appliance goods or goods of a resident abroad enun bailee nor the delivery for its importation into the country.
Article 4. Snows of treaties to avoid double taxation only apply to taxpayers who prove to be resident in the country of which concerned and comply with the provisions of the Treaty itself and of other provisions of procedure contained in this Act, including the depresentar of the disclosure statement on its fiscal situation in the terminosdel article 32-H of the Fiscal Code of the Federation or , the of present itopinion of States financial when is has exercised the option to family the article 32-to of the mentioned code, and of designate representative legal.
In addition to the provisions of the parrafoanterior, in the case of transactions between related parties, the autoridadesfiscales may apply to the resident taxpayer abroad queacredite the existence of a legal double taxation, through unamanifestacion under protest to tell truth signed by its legal representative, in which expressly point to the income subject to taxation in Mexico yrespecto of which they intend to apply the benefits of the Treaty to prevent double taxation also are taxed in their country deresidencia, which shall indicate the relevant legal provisions, as well as that documentation deemed necessary by the taxpayer paratales effects.
In cases where the treaties prevent double taxation to establish retention rates lower to lassenaladas on this law, rates set out in those treaties may be applied directly by the retainer; in the event that the retainer apliquetasas greater than those indicated in the treaties, the resident in the extranjerotendra right to request a refund for the difference that corresponds.
Records which issued by foreign authorities to prove the residence shall have effect as sinnecesidad of legalization and it will only need to display authorized translation when tax authorities so require.
Article 5. Losresidentes in Mexico may prove, against the tax which corresponds to them pay, under estaLey the income tax who have paid in Europe by revenue source located abroad, always it is income that is obligated to pay delimpuesto in the terms of the present law. The accreditation to be refiereeste paragraph will only proceed as long as the income accumulated, perceived odevengado, includes the income tax paid in the foreign country.
Trying to is of income by dividendoso utilities distributed by societies resident in the foreigner to personasmorales residents in Mexico, also is may prove the amount proporcionaldel tax on the income paid by such societies that correspondaal dividend or utility perceived by the resident in Mexico. Who made elacreditamiento that referred to in this paragraph be considered ingresoacumulable, in addition to the dividend or usefulness perceived, without diminishing laretencion or payment of the tax on the income in his case has been accomplished its distribution, the amount proportionate the rentacorporativo tax paid by the company, corresponding to the dividend or utilidadpercibido by the resident in Mexico, even if the montoproporcional of the tax credit is limited in terms of the seventh of estearticulo paragraph. It accreditation to is refers this paragraph only proceed where person moral resident in Mexico is owner of when less the diezpor cent of the capital social of the society resident in the foreign, at least during them six months previous to the date in that is pay the dividendoo utility of that is try.
For the purposes of the preceding paragraph, the proportional amount of income tax paid abroad porla society resident in another country for the dividend or utilidadpercibido for the legal entity resident in Mexico, is obtained by applying the siguienteformula: where: u: Utilidadque served as a basis for distributing dividends, after payment of the impuestosobre first corporate level income , obtained by the society residenteen the foreigner that distributes dividends to the person moral resident in Mexico.
D: Dividendoo utility distributed by the resident society abroad to the resident personamoral in Mexico without diminishing the retention or payment of the tax sobrela income which in his case has been made for its distribution.
In them hidden which is make reference to actions, is will understand included loscertificados of contribution heritage issued by them societies chta credit, them parts social, them shares in associations civil ylos certificates of participation ordinary issued with base in fideicomisossobre actions that are authorized according to the legislation applicable capability of investment foreign. Where reference is made to shareholders, holders of the certificates referred to in esteparrafo, the two sides and marked entries will be included. Tratandosede companies whose capital is represented by two sides, when in estaLey reference is made to the verified cost of acquisition of shares, sedebera considering the aliquot part representing the social partners in social elcapital of the society concerned.
For losefectos of this law, is considered social security expenditures efectuadasque relate to meet contingencies or ofuturas present needs, as well as granting benefits in favour of workers or partners or members of societies, cooperatives, aimed at overcoming physical, social, economic or cultural, that allow them to the improvement in sucalidad of life and her family. In any case are considered forecast social to the expenditures made in favor of people that not have elcaracter of workers or of partners or members of societies cooperative.
Financial factoring operations, shall be considered interest the gananciaderivada of the credit rights acquired by factorajefinanciero companies and multiple object financial societies.
When loscreditos, debts, operations or the amount of the payments of the financial dearrendamiento contracts, set through the application of indices, factors or in any other way, including through the use of units taut, be deemed adjustment as part of the interest.
For losefectos of this law, is means that a person moral resident in Mexico seliquida, when leave of be resident in Mexico in them terms of the Codigofiscal of the Federation or according to it planned in a treaty to avoid ladoble taxation in force held by Mexico. For these purposes, seconsideraran transferred all the assets that the moral person in Mexicoy abroad and as the value of the same, the market to date contestant of residence; When not is meet said value, is will be to the review quepara such effects carry to out the person authorized by the autoridadesfiscales. Tax determined shall find within the 15 diassiguientes one that happens the change of fiscal residence.
Article 13. When perform activities business through a trust, the fiduciariadeterminara in them terms of the title II of this law, the result or loss fiscal of such activities in each exercise and will comply by cuentadel joint of them trustees them obligations indicated in this law, even the of make payments provisional.
When hayaperdidas tax pending reduce to extinguish the trust, updated balancing of these losses will be distributed among the fideicomisariosen the corresponding proportions according to what is agreed in the contract defideicomiso and they can deduct it in the year in which extinguishes the fideicomisohasta for the updated amount of its contributions to the trust that norecupere each of the Trustees in the individual.
For losefectos determine the usefulness or derived fiscal year loss give them entrepreneurial activities carried out through the use of trusts, inside Delas deductions is included which correspond to provided goods alfideicomiso by the trustor when trustee and noreciba is also consideration in cash or other assets for them, whereas as cost of the acquisition the original of lainversion updated yet not deducted amount or cost average per share , according to elbien of that is concerned, that have the trustee to the time of its contribution to the trust and that same cost of acquisition must register is in trial of the trust and in the has of capital of contribution of quiencorresponda. The trustee that provides the goods referred to in esteparrafo may not be the deduction of such property in determining its utilities or tax losses from its other activities.
When alfideicomiso contributed goods referred to in the preceding paragraph is return to losfideicomitentes who brought them, the same shall be deemed reinstated tax alvalor with in the accounts of the trust at the time in they quesean returned and in the same value are considered to be readquiridos by people who contributed them.
Interim payments of the income impuestosobre corresponding to the business activities carried out through the trust shall be calculated in accordance with the provisions of article 14 of this law. In the first calendar year of operations delfideicomiso or when not be utility in accordance with the above coefficient, coefficient of utility for the purposes of the pagosprovisionales, where appropriate under the terms of article 58 of the Codigofiscal of the Federation, the preponderant activity carried out using trust is considered. For these purposes, the trust will present a statement by their own activities and another for each of the trusts.
When any of the fideicomisariossea person physics resident in Mexico, considered income business poractividades the part of the result or the tax profit derivadade business activities through the trust that lecorresponda according to what has been agreed in the contract.
He is considered that foreign residents who are trustees have permanent establishment in Mexicopor business activities in the country through delfideicomiso and they must submit their annual statement of tax revenues by the part corresponding to the result or the tax profit report for such activities.
In cases where no is hayandesignado trustees or these can not identify, means that business activities conducted through the Trust makes them elfideicomitente.
The trustees or, in your case, elfideicomitente, will be responsible for the breach of obligations which by its account must comply with the trust.
Article 14. Loscontribuyentes shall monthly interim payments on account of the impuestodel exercise, later the 17th of the month immediately subsequent to that taken appropriate payment, in accordance with the bases pointing then: I. Secalculará utility for the last year dedoce coefficient months whereby had or should have arisen statement. Paraeste effect, the tax income for the year which is calculated elcoeficiente, will be divided between the nominal income of the same period.
Moral people who distribute advances or returns in terms of lafraccion II of article 94 of this law, added tax income tax loss oreduciran, as appropriate, the amount of advances yrendimientos that, in his case, had been distributed to its members in terms of the above fraction, in the exercise which is calculated elcoeficiente.
Tratandosedel second exercise fiscal, the first payment provisional will understand elprimero, the second and the third month of the exercise, and are considered elcoeficiente of utility tax of the first exercise, even when not had sidode twelve months.
Cuandoen the last year of twelve months not be coefficient of utilidadconforme provisions of this fraction, shall apply the corresponding whenlast exercise of twelve months by having this coefficient, without queese exercise is earlier in more than five years to the one that must be them interim payments.
II. utility tax for the payment provisional is will determine multiplying elcoeficiente of utility that corresponds according to the fraction previous, porlos income nominal corresponding to the period understood from the iniciodel exercise and until the last day of the month to which is concerns the payment.
Moral people who distribute advances or returns in terms of lafraccion II of article 94 of this law, will decrease the tax profit for some provisional obtained according to the previous paragraph with the amount given them advances and returns that they distribute to their members in terms of the above fraction, in the period from the year iniciodel and until the last day of the month to which the payment refers. Sedebera issue proof tax in which record the amount of those advances yrendimientos distributed, as well as the tax retained.
Wing determined tax profit as this fraction will be subtracted will, in sucaso, the tax loss from prior years pending apply contralas tax profits, without prejudice to decrease the loss of utility tax for the year.
III. Lospagos provisional will be them amounts that are of apply it tasaestablecida in the article 9 of this law, on the utility tax that sedetermine in them terms of the fraction that above, can acreditarsecontra the tax to pay them payments provisional of the same ejercicioefectuados with previously. Also the retention that is made to the taxpayer ininter-war, under the terms of article 54 of this law, may be credited against such pagosprovisionales.
Trying to is of the exercise deliquidacion, for calculate them payments provisional monthly corresponding, is considered as coefficient of utility for them effects of such pagosprovisionales which corresponds to the last statement that to the term of stamp of calendar the liquidator had presented or due have presented inthe terms of the article 12 of this law or which corresponds of accordance with it willing in the last paragraph of the fraction I of this article.
The nominal income family to this article will be cumulative revenues, except for the anualpor cumulative inflation adjustment. As regards operations denominadosen investment units or credits, will be considered nominal income for the purposes this article, the interests as they accrued, including the quecorresponda setting to the principal for being named the credits or operations endichas units.
Those taxpayers that inicienoperaciones on the occasion of a fusion of societies in which arises a nuevasociedad, shall be, in said exercise, payments provisional starting from the mesen which occurs it fusion. For the purposes of the foregoing, the coefficient deutilidad referred to in the first paragraph of section I of this article, shall be calculated considering jointly utilities or the perdidasfiscales and revenues of the merging companies. In the case of claws societies that is merged is found in the first exercise ofoperation, the coefficient is calculated using them concepts senaladoscorrespondientes to said exercise. When does not result coefficient in terms of this paragraph, applies the provisions of the last paragraph of lafraccion I of this article, whereas stated in this paragraph.
Them taxpayers that inicienoperaciones on the occasion of the excision of societies shall be pagosprovisionales starting from the month in which occurs the excision, whereas, paraese exercise, the coefficient of utility of the society escindente in stored. The coefficient referred to in this paragraph, is also used paralos effects of the last paragraph of section I of this article. The sociedadescindente be considered as actually aware provisional payments applicable to excision, the totality of such payments which had efectuadoen the period in which occurred the split and may not be assigned to breakaway lassociedades, even when the society escindente.
Them taxpayers must present them statements of payments provisional whenever has tax to pay, balance to please or when is concerned of the first declaration in which not tenganimpuesto to charge. They must not submit statements of interim payments enel exercise for the initiation of operations, when they presented the suspension of activities forwards preventing the regulation of the tax code of Lafederacion or in cases in which has not imposed on cargo or andNot credit balance is the first statement with this feature.
Taxpayers, to determine them interim payments referred to in this article, will be to losiguiente: to) not seconsideraran income source of wealth located abroad quehayan been subject to retention by concept of tax income or income attributable to its establishments located abroad which are subject to the payment of the tax on the income in the country where is encuentrenubicados these establishments.
(b) Loscontribuyentes which deem the coefficient of utility that should be aplicarpara to determine interim payments is greater than the coefficient of utilidaddel exercise which apply such payments, may, starting from the secondhalf of the exercise, request permission to reduce the amount of who correspond you. When on the occasion of the authorization to reduce temporary lospagos that they had covered in cantidadmenor which would have corresponded them under the terms of this article taken dehaber data on the ratio of utility of the Declaration of the year in which the payment was reduced, charges must between authorized payments and which would have corresponded to them will be covered.
For losefectos of this title, are not considered income that get elcontribuyente by the capital increase, for payment of the loss by susaccionistas, by premiums obtained by placement of shares issued by lapropia society or use for valuing its shares the departicipacion method or that obtained at the time of the revaluation of its active yde its capital.
Article 17. Parales effects of article 16 of this law, is considered that income seobtienen, in cases not provided for in other articles of the same, in lasfechas which are designated according to the following case of: b) Seenvie or materially delivered good or when the service is provided.
II. Otorgamientodel use or enjoyment temporary of goods, when is charged total or partially lascontraprestaciones, or when these are enforceable in favor of who perform said granting, or is issued the proof tax that covers the price or lacontraprestacion agreed, what happens first.
Hourly to is concerns the first paragraph of this fraction, is should ejercerpor the whole of them contracts. The option may change it without requirements thecastration time; trying to be of the second and subsequent changes, shall transcurrircuando less five years from the last change; When the change is quierarealizar before expiration date of said term, is must comply with them requisitosque to such effect set the regulation of this law.
Cuandoen terms of the first paragraph of this fraction, the taxpayer hubieraoptado considered as income earned in the year only part of the total agreed price and transferred receivable documents, or hand them in payment, shall consider the outstanding amount accumulate comoingreso obtained in the exercise that perform the alienation or the dation in payment.
Enel case of breach of contracts of leasing, regarding which it has exercised the option of only ingresoobtenido in the exercise be considered part payable price, the arrendadorconsiderara as retrieved entry in the exercise, payable amounts same enel of the lessee, decreased by amounts that already hubieradevuelto in accordance with the respective contract.
Inthe case of financial lease contracts, will be considered ingresosobtenidos in the exercise in which fall due, the resulting decualquiera of the options referred to in article 15 of the Fiscal Code Dela Federation.
IV. debt not covered by the taxpayer, in the month Ingresosderivados in that seconsume the term of prescription or in the month in which compliance with the term to which refers the second paragraph of article 27 of this law XV fraction.
Them taxpayers that celebrencontratos of work property, considered cumulative them income provenientesde such contracts, in the date in that them estimates by work ejecutadasean authorized or approved to appropriate its collection, provided some of such estimates have place within them three months following asu approval or authorization; otherwise, revenues such contracts shall be deemed cumulative until they are efectivamentepagados. Them taxpayers that held others contracts of work in which seobliguen to run such work according to a flat, design and budget, considered that obtained them income in the date in which them estimacionespor work executed are authorized or approved to appropriate its collection, provided the payment of such estimates have place within them 3months following to its approval or authorization; otherwise, the ingresosprovenientes of such contracts shall be deemed cumulative until seanefectivamente paid, or in cases in which the periodicity of submission are not obliged to presentarlaso is older than three months, consider cumulative income the quarterly advance in the execution or manufacture of losbienes concerning the work. Them income cumulative by contracts of during that is concerns this paragraph, is will decrease with the part of them advances, deposits, guarantees or payments by any other concept, that is hubieraacumulado with previously and that is composed against the estimate or the advance.
Taxpayers referred to in doseprogramming above, be considered cumulative revenue, in addition to the above same enel, any payments received in cash, goods or services, already seapor concept of advances, deposits or guarantees of compliance with cualquierobligacion, or any other.
Article 18. Paralos effects of this title, is considered income cumulative, besides lossenalados in others articles of this law, the following: I. income certain, including presumptively by them authorities tax, in them cases in that appropriate according to them laws tax.
II. Laganancia arising from the transmission of ownership of property by payment in kind. In this case, for determine the gain is considered as income the valorque according to the review practiced by person authorized by them autoridadesfiscales have the well that is is in the date in which is transfer supropiedad by payment in species, can decrease of said income lasdeducciones that for the case of alienation allows this law, whenever secumplan with them requirements that for this is set in the same and in deposed provisions tax. In the case of goods, as well as raw, semi-finished or finished, products it will accumulate the total delingreso and the value of the cost of sales is determined according to upon in section III, chapter II of title II of this law.
III. who come of buildings, facilities or improvements permanent in bienesinmuebles, that of compliance with them contracts by which is granted its use ogoce are to benefit of the owner. For these purposes, the income seconsidera obtained at the end of the contract and the amount at that date tenganlas investments pursuant to the appraisal practice person authorized by tax authorities.
IV. Laganancia derived from the alienation of land and fixed assets, value titles, actions, social or certified parts of equity contribution issued porsociedades national credit, as well as the realized gain resulting merger or Division of companies and from reduction of capital ode liquidation of companies resident abroad, in whom the taxpayer either partner or shareholder.
Inthe cases of reduction of capital or of liquidation, of societies mercantilesresidentes in the foreigner, the gain is determined according to it dispuestoen the fraction V of the article 142 of this law.
Inthe case of merger or demerger of companies, shall not be considered ingresoacumulable the profit derived from such acts, when the requisitosestablecidos in article 14-B of the Fiscal Code of the Federation have been met.
V. Lospagos that is received by recovery of a credit deducted for bad.
VI. Lacantidad which is recovered by insurance, surety or responsibilities in charge helping, being property of the taxpayer losses.
VII. Lascantidades that the taxpayer get as compensation to compensate it give the decrease that in its productivity has caused the death, accident oenfermedad of technical or leaders.
VIII. the cantidadesque are received to make expenditures on behalf of third parties, unless dichosgastos are supported with tax receipts on behalf of him by has who made the expenditure.
IX. Losintereses accrued in favor in the exercise, without any adjustment. In the case interest moratorium, starting from the fourth month will accrue only losefectivamente charged. For these purposes, is considered that revenue arrears porintereses received after the third month siguientea one in which the debtor had mora cover, firstly, moratorium interests accrued in the three months following that in the debtor thatthe incurred in mora, until the perceived amount exceeds the amount of accumulated accrued moratorium interests corresponding to the last periodocitado.
Parales effects of previous paragraph, default interest that seacumularan be collected until the moment in which those actually charged exceed con of the arrears accumulated in the first three months and up to elmonto in which exceed.
X. Elajuste annual inflation that is accumulated under the terms of the articulo44 of this law.
XI. Lascantidades received in cash, in national or foreign currency by concept of loans, contributions for future capital increases or capital increases greater than $600,000.00, when it is not satisfied with the provisions of article 76, fraction XVI of this law.
Trying to interest accrued porresidentes in Mexico or abroad with establecimientopermanente in the country in favour of residents abroad, which derechossean to a Mexico resident or to a resident of the extranjerocon permanent establishment in the country, shall be considered as income acumulablescuando these receive such rights, except in the case where is demuestreque residents abroad paid the tax referred to in article 166 of this Act.
Article 19. Todetermine the gain by the alienation of land, titles value querepresenten ownership of goods, except for goods, so còmode raw materials, semi-finished or finished, products as well as otrostitulos value whose yields are not considered interests in the terms of article 8 of this law, of gold or silver pieces that had tenidoel character of national or foreign currency and parts called onzastroy taxpayers subtract income obtained by its disposal the montooriginal of investment, which is can be adjusted by multiplying by elfactor update for the period since enel which was carried out the acquisition and up to the immediate month before enel carried out the alienation.
The adjustment referred to in the parrafoanterior is not applicable to determine the gain by alienation deacciones and certificates of deposit of goods or goods.
In the case of property acquired conmotivo of merger or Division of companies, shall be regarded as amount original investment the value of its acquisition by the merged company oescindente and date of acquisition which would have corresponded them to estasultimas.
Article 20. Your setup of financial derivative transactions, will determine the gananciaacumulable or deductible loss, in accordance with the following: I. Cuandouna operation is settled in cash, shall be considered as profit or comoperdida, as the case may be, the difference between the final amount that is percibao is delivered as a consequence of the winding-up or, where appropriate, of the ejerciciode rights or obligations in the operation , and the cantidadesprevias which, if any, have been paid or have been perceived as lopactado celebrate this operation or have subsequently acquired rights or obligations contained therein, as the case may be.
II. Cuandouna operation is paid in kind with the delivery of goods, securities, securities or currencies, shall be deemed goods subject to the seenajenaron operation or be acquired, as the case may be, the price received or paid inthe settlement, added with the initial amount that has been paid or available perceived by the conclusion of the transaction or have adquiridoposteriormente rights or obligations in the ocontratos titles in which record the same , as appropriate.
III. Cuandolos rights or obligations contained in titles or contracts in the queconste a derived financial transaction be alienated before the vencimientode operation, it shall be regarded as profit or loss, as appropriate, the difference between the amount that is perceived by alienation and the initial amount, if any, is paid in its acquisition.
IV. Cuandolos rights or obligations contained in titles or contracts in the queconste a derived financial transaction not exercise odurante expired the term of their validity, shall be considered as profit or loss, according to concerned, the initial amount which, in his case, has received or pagadopor the celebration of that operation or have subsequently acquired rights and obligations contained therein , as the case may be.
V. Cuandolo purchased either the right or the obligation to perform a financial derivative, the profit or loss will be determined in the terms ofis article, on the date that the operation on which seadquirio the right or obligation, adding, where appropriate, to the cantidadinicial referred to in previous fractions, the amount that is settled is hubierepagado or perceived by acquiring the right or obligation referred to in estafraccion. When does not exercise the right or obligation to perform the financial transaction for that case in the agreed period, it shall apply upon in the above fraction.
VI. Cuandoel holder of the right granted in the operation exercise the right and elobligado to deliver shares issued by it and that have not been signed, Treasury actions, have said will not earn the price or the prima quehubiese perceived by celebrating it nor the income perceived by the granted right exercise, and must consider both amounts as contributions to social sucapital.
VII. derivative financial operations in which differences are settled during suvigencia, will be considered in each settlement as a gain or loss, if applicable, the amount of the liquidated difference. The amount that sehubiere perceived or which is had paid by celebrate these operations, by have acquired them rights or them obligations consigned in them or porhaber acquired the right or the obligation to celebrate them, is added or serestara of the amount of the last liquidation for determine the gain or loss corresponding to the same, updated by the period comprendidodesde the month in which is paid or is perceived and until the month in which seefectue it last settlement.
VIII. Laganancia cumulative or deductible loss of operations relating to the exchange rate of a currency, financierasderivadas shall be determined each year, even in the case that the operation does not has been exerted whereby that your expiration date corresponds to a period subsequent to the cierrede. To these effects, the loss or the utility shall be determined considering filetype of exchange of the last day of the exercise that is declared, that be published inthe Official Journal of the Federation.
Lascantidades accrued or deducted under the terms of this fraction in losejercicios previous to the one in which expires the operation concerned, sedisminuiran or are added, respectively, of the net result that has operation on the date of expiry; the result thus obtained shall be combinable laganancia or the deductible loss for the period in which it occurs elvencimiento.
IX. Tratándosede financial operations arising by means of which one part liquid entreguerecursos to another and the latter, in turn, ensure the responsibility repurchase goods, securities or shares, referred to in operation, by an amount equal to the one supplied by the first part a cargoproporcional offence, such fee proportional to please or charge interest, cumulative or deductible , as appropriate.
Inthe operations to is concerns the paragraph previous, in it individual or in entire, according to is the case, not is considered alienated or acquired lasmercancias, them titles or the actions in question, provided serestituyan to the first part to more take to the expiration of them mencionadasoperaciones.
Lascantidades paid or received by the operations described in this fraction will not be updated. The amounts paid and the will be considered loans or debts, as appropriate, for the purposes of article 44 of estaLey.
For the purposes of this article, seconsideran initial amounts, the amounts paid in favor of the contrapartede financial operation derived by acquiring the right contained in respective elcontrato, without such payment to generate any interest for the part quela pay. Such amounts is updated by the period elapsed prop month in which is paid or is perceived and that in which the operation financial derived is liquide, reaches to its expiration, is exercise the right uobligacion appropriated in the same or is fullfilling the title in which record dichaoperacion, according to is the case. The amount that is paid or is perceived poradquirir the right or the obligation to perform a financieraderivada referred to in previous V fraction, will be updated by the periodotranscurrido between the month which is paid or is perceived, and the one in which seliquide or exercising the right or obligation contained in the operation on which it acquired the right or obligation.
Amounts to one of the partesdeposite with the other for derived financial operations, querepresenten an asset for the first and a liability for the second, will give Balinese calculation of the annual inflation adjustment, pursuant to article 44 of this law.
The treatment provided enesta law for the interests, the gain or loss from operacionesfinancieras derived from debt will be given.
When during the force of unaoperacion financial derived of debt to is refers the article 16-to Delcodigo Fiscal of the Federation, is settled differences between them prices, Delindice national of prices to the consumer or any other index, or of rate of interest to which is are referred such operations, seconsiderara as interest to please or to charge, according to appropriate the amount of cadadiferencia and these will be the interest accumulate or deductible, respectively. When in these operations has received or paid an amount porcelebrarla or acquire the right or obligation to participate in it, estacantidad will be added or subtracted, depending on whether, of the amount of the ultimaliquidacion to determine interest in favor or a corresponding charge such liquidation, updating the total quantity for the period transcurridoentre the month in which it is paid and the month in which occurs this ultimaliquidacion.
Financial operations derivadasde debt in which not settled differences during its term, cumulative or deductible interest is the result as a gain or loss, conformity with this article.
For the purposes of this law, same cuandouna derived financial transaction is referred to several goods, atitulos, or indicators, making debt and operation capital, seestara to the provisions of this law to derivative financial operations dedeuda, by the totality of the amounts paid or received by the financial transaction concerned.
Article 21. Income earned on financial transactions relating to an underlying queno quote in a market recognized pursuant to the articulo16-C of the Fiscal Code of the Federation, including amounts received inicialesque, will accumulate in the moment they fall due or when seejerza option, whichever comes first. Relacionadasdirectamente with this operation dispenses amounts, can only be deduced to be the known NET elresultado of operation at the time of its liquidation or maturity, regardless of that not to exercise rights or obligations consignadosen the contracts carried out for the purposes of this type of operations.
In the time of the liquidation or delvencimiento of each operation, is must deduct them expenditures autorizadasen this law to is concerns the paragraph previous and determine it gananciaacumulable or it loss deductible, according to is try, regardless moment of accumulation of the income to is concerns the cited paragraph. Cuandolas dispenses amounts are greater than perceived revenues, in paragraph terminosdel, the result will be the deductible loss. The result derestar to perceived revenues expenditures in terms of the parrafoanterior, will be the cumulative gain.
Moral people who obtenganperdida in terms of the previous paragraph and parties related lapersona that earned profit in the same operation, can only deduct dichaperdida up to an amount that does not exceed profits, if any, get the same taxpayer who earned the loss, in other derivative operacionesfinancieras whose underlying not quoted on a recognised market , obtenidasen the same year or in the following five exercises. The part of loss which is not deducted in a year, will be updated by the periodocomprendido since the last month of exercise which took place and until last month of the period immediately preceding the financial year in which will be deducted.
The part of the loss updated that not is had inferred in the ejerciciode that is concerned, is updated by the period understood from the month in which is updated by last time and until the last month of the exercise inmediatoanterior to that in which is deducted. When the taxpayer does not deduce enun exercise the loss referred to in this article, can have it hechoconforme to the provisions of this article, you will lose the right to do so later enejercicios, up to the amount that could have it made.
People physical than obtenganperdidas in derivative financial transactions whose underlying no publicly recognized unmercado, will be the last paragraph of the articulo146 of this law.
Article 22. Todetermine the gain by alienation of actions, them contribuyentesdisminuiran of the entry retrieved by action, the cost average by action give them actions that alienated, according to it following: I. Elcosto average by action, will include all them actions that the contribuyentetenga of the same person moral in the date of the alienation, even when noenajene all them. Such cost shall be obtained by dividing the amount originalajustado of shares by the total number of shares that have elcontribuyente the date of the alienation.
(II. Seobtendra the amount original set of them actions according to it following: to) Sesumara to the cost proven of acquisition updated of them actions that tengael taxpayer of it same person moral, the difference that is of restaral balance of it has of utility fiscal NET that in them terms of the articulo77 of this law have it person moral CA to the date of the alienation give them actions the balance that had that account at the date of purchase, when the first of the balances is greater, in the part that corresponds to the action that has the contribuyenteadquiridas on the same date.
Todetermine the difference to is refers the paragraph previous, them balances of account of utility fiscal NET that it person moral CA of them actions which alienated had had to them dates of acquisition and of alienation of lasacciones, is must update by the period understood from the month in which is made the last update prior to the date of the acquisition or give it alienation , according to concerned, and until the month in which lasacciones are alienated.
((b) Alresultado that is get according to the subsection to) that above, is you subtract, them losses tax pending of decrease, them refunds paid, thus suchas difference to is concerns the fifth paragraph of the article 77 of this law, of the person moral station of them actions that is alienated, updated.
Pending tax Lasperdidas lower to that referred to in the previous paragraph, will be that the legal person concerned has at the date of disposal, corresponding to the number of shares having the contributor to the fechacitada. Such losses will be updated for the period since the mesen which effected is the last update until the month in which seefectue the disposal concerned.
Wings losses tax decrease earrings referred to parrafoanterior, not be them reduced the amount that these losses applied moral lapersona for purposes of interim payments to losmeses of the exercise concerned.
Losreembolsos paid by the person moral of that is concerned, will be them quecorrespondan to the number of actions that have the taxpayer to the month in the which perform the alienation.
It must referred to in the fifth paragraph of article 77 of this Act, shall be the difference decrease slope that has the company issuing the date Dela alienation and which corresponds to the number of shares that has elcontribuyente to the month in which the alienation takes place.
Lasperdidas tax decrease earrings, refunds and difference, aque referred to in this subsection, of the legal person concerned, they will be allocated to the taxpayer in the proportion that the number of shares quetenga the date of disposition of the shares of the legal entity, for the year in which the loss was obtained reimbursement is paid , or is determine the difference cited, according to appropriate, with regard to the total deacciones in circulation that had the person moral mentioned, in the ejerciciode that is concerned.
Pending tax Lasperdidas lower refunds paid and must, referred to in this subsection, taken, paid or determined, respectively, only will be considered for the period since the acquisition of the shares mesde and up to the date of their disposal.
III. Alresultado retrieved according to the fraction previous, is you added the montode them losses tax that it person moral CA of them actions hayaobtenido in exercises earlier to the date in which the contribuyenteadquirio them actions of that is try and that such person moral has disminuidode its utility fiscal during the period understood from the month in which elcontribuyente acquired such actions and until the month in which them fullfilling.
Lasperdidas referred to in the preceding paragraph, shall be allocated to the taxpayer inthe ratio that represents the number of shares of such personamoral the date of the disposition, the period in which lacitada person moral declined such losses, the total of accionesen circulating the moral person mentioned, had the exercise that setrate.
(Whenthe balance of it has of utility fiscal NET to the date of acquisition, added of the amount of them refunds paid, of it difference pending dedisminuir to is refers the fifth paragraph of the article 77 of this law and give them losses tax pending of decrease, designated in the subsection b) fraction II of this article, is greater that the sum of the balance of it has deutilidad fiscal NET to the date of the alienation added of them perdidasdisminuidas to referred to in the first paragraph of this fraction, strived it will decrease the verified cost of acquisition. When such a difference seamayor than the verified cost of acquisition, the actions in question notendran average cost per share for the purposes of this article; surplus determined in accordance with this paragraph, considered by action, sedebera lower, updated since the alienation and until enel which will decrease, the average cost per share to be determined at the immediate disposal of shares in terms of estearticulo following osiguientes making the taxpayer, even though in the case of emisorasdiferentes.
IV. Laactualización proven cost of acquisition of the shares, shall be for the period from the month of purchase and up to the month in which it alienated them. The losses and the difference will decrease referred to in the fifth paragraph of article 77 of this Act, pending will be updated from the month in which have been updated for the last time and until the month in which the alienated actions. Paid rebates will be updated by the periodocomprendido from the month in which they were paid and until the month in which seenajenen stocks.
To determine the gain in laenajenacion of actions whose holding period is twelve months or less, taxpayers may choose to be considered as original amount adjusted to them, the verified cost of acquisition of the shares decreased give them rebates and dividends or profits paid by the person moralemisora shares, corresponding to the period of tenure of lasacciones concerned updated in terms of the fraction IV ofis article. For paid dividends or profits, seactualizaran for the period from the month in which they were paid yhasta the month that is alienated the actions concerned.
In the case of actions issued porpersonas morales residents abroad, to determine the cost promediopor action referred to in this article, shall be deemed amount originalajustado of the actions, the proven's acquisition of the mismasdisminuido of the rebates paid cost, concepts current in terms of the fraction IV of this article.
When, had varied the number deacciones in circulation of the issuing moral person concerned and sehubiera maintained the same amount of its share capital, the contribuyentesdeberan apply this article where it alienated the recordingthe concerned, provided that the cost of all the shares that is recibansea as it did the stock package that is replaced.
In cases in which the number deacciones transmitter moral person has varied during the periodocomprendido between the dates of acquisition and alienation of the accionespropiedad of the contributors, these will determine the difference between lossaldos of the account of net tax profit of issuing moral person, lasperdidas, refunds and pending lower difference that the fifth paragraph of article 77 of the law family each of losperiodos passed between the dates of acquisition and disposal of lasacciones, which has been maintained the same number of shares. Tratandosede the difference of the balances of the has of utility tax net, is subtracted
the balance at the end of the period of the balance at the beginning of the same, updated either the date of disposal of the shares.
The difference in the balances of the account of net tax income referred to in the preceding paragraph, thus comolas tax losses, paid refunds and the difference that is refiereel fifth paragraph of article 77 of the law pending decrease, by cadaperiodo, will be divided between the number of shares of the legal entity existenteen the same period and the quotient thus obtained shall be multiplied by the number deacciones owned by the taxpayer in that period. The results thus obtained is will add or subtract, according to be the case.
The issuing companies must provide to members who request it, consistent with the information necessary to determine the adjustments referred to in this article dichaconstancia must contain the details in the tax receipt that alefecto have issued. Trying to is of actions registered in the registration national values, the society CA of them actions, regardless of insufficient of give it constancy to them shareholders, must provide estainformacion to the Commission National Bank and of values in the form and terminosque pointing them authorities tax. Accounting and documentation correspondientea such information must be kept for the period provided for by article 30 of the Fiscal Code of the Federation, following the date inthe that issued this certificate.
When a person moral purchase ofa person physical or of a resident in the foreign, actions of otraemisora, the shareholder of the person moral acquirer not considered inside offset proven of acquisition the amount of them dividends or utilities which have generated with prior to the date of acquisition and that, direct oindirectamente, already is have considered as part of the cost proven acquisition of them actions acquired of the person physical or of the resident enel foreign. For the purposes of the information which must be provided to susaccionistas under the terms of this article, the person moral adquirentemencionada will decrease such profits or dividends, updated balance give her account of net tax income having the date of the alienation of lasacciones of the same. The update of the profits or dividends seefectuara from the month in which were added to utility fiscalneta account and until the month in which the disposition concerned is made.
When this article is hagareferencia to refunds paid, be construed as including depreciation ylas capital reductions, referred to in article 78 of the presenteordenamiento. In these cases, taxpayers will only be deemed depreciation, refunds or reductions of capital, which they are entitled to lasacciones that do not are cancelled, on the occasion of such operations.
The provisions of this article shall also apply when the rights of participation are alienated, either quesea name that designated them, in an association in participation, when through this business activities are carried out. In this case, seconsiderara as cost proven of acquisition the value updated of laaportacion made by the alienating to such association in participation or quantity that this had paid for their participation. For these purposes, the net tax income account balances must to be refiereel paragraph a) of section II of this article, the pendientesde tax losses decrease, paid refunds and the difference referred to in the quintoparrafo of section 77 of this Act, all these concepts contained in elinciso b) by the above-mentioned fraction , in the proportion in which shall be agreed sehubiese the distribution of earnings in the conveniocorrespondiente.
Article 23. Lasacciones property of the contributor by which already is had calculated elcosto average will have as cost proven of acquisition in enajenacionessubsecuentes, the cost average by action determined according to the calculoefectuado in the alienation immediate previous of actions of the same personamoral. In this case, will be considered date of acquisition of the shares, for the purposes of considering the concepts that are added and subtracted in terms of fractions II and III of article 22 of this law, as well as for the update of these concepts, the month in which is had made previous actions of the same moral person immediate laenajenacion. Determine the difference between the account balances of tax profit MUI that referred to) fraction II of the aforementioned article, seconsiderara as the referred account balance at the date of acquisition, balancing of account net tax income that would have corresponded to the date the previous actions of the same moral person immediate disposal.
For the purposes of article 22 deesta law, is considered proven cost of acquisition of the shares emitidaspor breakaway societies, which arises from calculating the cost promediopor action that had the exchanged shares of the company escindente for cadaaccionista at the date of this Act, the terms of the previous article, ycomo date of acquisition of the Exchange.
He cost proven of acquisition give them actions issued by the society merging or by which arises resulting of the fusion, will be which is derive of calculate the cost promediopor action that had had them actions that is exchanged by cadaaccionista, in them terms of the article previous, and the date of acquisition will be the of the Exchange.
In the case of merger or demerger desociedades, actions that acquired companies fusionantes or lasescindidas, as part of the transferred assets, acquisition costocomprobado will be the average cost per action that had fused lassociedades or escindentes, at the time of the merger or demerger.
Shall be deemed to have no costocomprobado of acquisition, the shares obtained by the taxpayer of utilities or other members of the capitalcontable items porcapitalizaciones or by reinvestment of dividends or profits made within give 30 calendar days following its distribution.
It willing in the paragraph previous nosera applicable to them shares acquired by the taxpayer before the 1 January of 1989 and whose action that les gave origin had been alienated applicable to the date mentioned, in whose case is may consider as costocomprobado of acquisition the value nominal of the action of that is try.
Article 24. Tax authorities shall authorize the alienation of shares to fiscal cost inthe cases of restructuring of companies incorporated in Mexicopertenecientes to the same group, provided that he complies with the siguientesrequisitos: I. Elcosto average of the shares for which the solicitudse is formulated determined, the date of the disposition, pursuant to articles 22 and 23 of this law , distinguishing them by alienating, CA yadquirente, of the same.
II. Lasacciones the applicant received by the actions which alienates remain direct enpropiedad and the acquirer within the same group, for a period nomenor of two years from the date of the authorisation to which family this article.
III. Lasacciones received by the applicant by the actions that put, represent enel capital subscribed and paid from the company issuing the shares you receive, the same percent that actions which alienates represent prior to laenajenacion, on total stockholders'equity consolidated from the sociedadesemisoras of the actions which alienates and which receives, on the basis of consolidated financial States of societies involved in operation that for these purposes are to be compiled in terms queestablezca the regulation of this law, specifying in each case the basesconforme determined that the value of the shares, in relation to total net of them.
IV. Lasociedad issuing the shares which the applicant receives the alienation, lift Assembly Act on the occasion of the subscription and payment of capital conmotivo of actions received, Protocol before notary public, becoming on that record information relating to the operation as alefecto is established in the regulations under this law. The issuer shall forward a copy of the said Act to tax authorities within a period no greater de30 every days.
V. Lacontraprestacion arising from the alienation consists of the Exchange deacciones issued by the acquirer society actions transmitting.
VI. Elaumento in the social capital which order the acquirer company's lasacciones that alienated, either by the amount that represents the cost Delas fiscal actions that are transmitted.
VII. Sepresente an opinion, by registered public accountant before fiscal authorities, at which point proven acquisition cost adjusted shares in accordance with articles 22 and 23 of this law, to the date of acquisition.
VIII. Elmonto original set of the total of them actions alienated, determinadoconforme to the fraction VII of this article to the time of such alienation, sedistribuya proportionally to the actions that is receive in them terms give the fraction III of the same article.
IX. Lasdevoluciones received or discounts or bonuses that will make enel exercise.
V. The interesesdevengados carried out in the exercise, without any adjustment. In the case of interests moratorium, starting from the fourth month is deducted only losefectivamente paid. For these purposes, it is considered that payments arrears porintereses that occur after the third siguientea month that incurred arrears cover, firstly, the interesesmoratorios earned in the three months following the day on which seincurrio in mora, until the amount paid exceeds the amount of the deduction corresponding to the last mentioned period earned interesesmoratorios.
VIII. Lasaportaciones made for the creation or increase of reserves for fondosde inns or retirement of the personal, complementary to which sets Act of the safe Social, and of raw of antiquity constituted in them terminosde this law. The amount of the deduction referred to in this noexcedera any fraction to the amount resulting from applying the factor of 0. 47al amount of the contribution made in the financial year concerned. He factora that is refers this paragraph will be of the 0.53 when them benefits otorgadaspor them contributors in favor of their workers that to their time are ingresosexentos for such workers, in the exercise of that is try, nodisminuyan with regard to them granted in the exercise fiscal immediate previous.
When the fee to be refierela subparagraph III of this article, the taxpayers would have paid an advance payment, this will be deductible provided that it complies with the requisitosestablecidos in article 27, fraction XVIII of this Act.
Article 26.tratandose of moral persons resident abroad, as well as any entity that is considered as a legal entity for the purposes impositivosen his country, having one or several permanent nationwide settlements, may carry out deductions that apply to permanent Accademia activities, either the dispenses in Mexico or any otraparte, provided that the requirements set out in this Act and suReglamento.
When people that are refiereel preceding paragraph, are resident in a country with which Mexico has in force untratado to avoid double taxation, they may not be reduced costs seprorrateen with the central office or their establishments, provided that both the establishment, which is carried out the coffee, and central laoficina also reside in a country with which Mexico has in force a Treaty prevent double taxation and have a comprehensive exchange agreement ofinformation and in addition is complies with those requirements that to the effect set regulation of this law.
Queefectue remittances shall not be deductible the permanent establishment located in Mexico to the central office Dela society or another place of this abroad, even cuandodichas remittances are made by way of royalties, fees, or similar payments, achange of the right to use patents or other rights, or to title decomisiones by specific services or efforts made by interest deseñoras sent to the permanent establishment.
Permanent establishments ofcompanies resident abroad who are dedicated to the air or land transporteinternacional, instead of deductions laid down in article 25 of this law, shall be the deduction of the share average delgasto who has had in the same period dichaempresa, whereas the central office and all its stores by its operations. Whenthe exercise fiscal of such companies resident in the foreign not coincidacon the year of calendar, made the deduction before cited whereas last exercise finished of the company.
For the purposes of the preceding paragraph, average spending is determined by dividing the utility obtained in exercise by the company in all its stores before the payment delimpuesto on income, among the total of earned income in the mismoejercicio; the ratio thus retrieved are subtracted from the unit and the result will be the factor of expenditure applicable to them income attributable to the establishment in Mexico. When in the exercise of all of the income of the company seanmenores all of the expenses of all its stores, the applicable income expenditure factorde shall be equal to 1.00.
Article 27. Lasdeducciones authorised in this title shall meet the siguientesrequisitos: I. Serestrictamente essential for the purposes of the activity of the taxpayer, unless in the case of donations not onerous or remunerative, that satisfaganlos requirements provided for in this law and in the General rules for iteffect set the tax administration service and to be awarded inthe following cases: to) to Lafederacion , federal entities, municipalities and their agencies descentralizadosque taxed in accordance with title III of this law, as well as to international agencies that Mexico is a full member, provided that the purposes for which such bodies were creadoscorrespondan to activities that you can get authorization pararecibir tax-deductible donations.
(b) to lasentidades referred to in article 82 of this law.
(c) to people moral that will refer them articles 79, fraction 19TH and 82 of estaLey.
(d) to moral persons refer to those fractions VI, X, XI, XX and XXV article 79 of this law and which comply with the requirements established in article 82 of the same law.
(e) to associations and civil societies that grant scholarships and comply with the requirements of article 83 of this Act.
(f) Aprogramas of school business.
Tax administration service shall publish in the official journal of Lafederacion and will be released on his Internet website the data give them institutions referred to in subparagraphs b), c), d) and e) of estafraccion who meet the aforementioned requirements.
Tratandosede grants awarded to educational institutions authorized for recibirdonativos of title III of this law, the same deductibles will always be quesean public or private property that tenganautorizacion or recognition of official validity of studies in the terms give it General Education Act, intended to the acquisition of taut, scientific research or technology development as well as to administrative expenses up to the amount, in the latter case, quesenale the regulation of this law, is not onerous donations niremunerativas and provided that these institutions do not have distribuidoremanentes to its partners or members in the past five years.
Total Elmonto of donations referred to in this fraction will be deduciblehasta by an amount that does not exceed 7% of the tax profit obtained porel contributor in the period immediately preceding that in which the deduction seefectue. When donations in favour of the Federation, give them federal entities, municipalities, or of their organismosdescentralizados, the deductible amount may not exceed 4% of the utilidadfiscal referred to in this paragraph, unless in any case the limit of total ladeduccion, considering these donations and changes made to different donatariasautorizadas, exceeding 7% cited.
II. Quecuando this law permits the deduction of investment is appropriate in the terminosde section II of this chapter.
III. Estaramparadas with a tax receipt and payments whose amount exceeds $2, 000. 00se carried out through electronic transfer of funds from account abiertasa name of taxpayer in institutions that compose the system financieroy entities that for that purpose authorize the Bank of Mexico; chequenominativo of the features of the taxpayer, card of credit, of debit, service, or them so-called purses electronic authorized by the service administration tax.
Tratandosede acquisition of fuels for vehicles, maritime, air and land, the payment must be designated as in the previous paragraph, even if the consideration of such acquisitions do not exceed $2,000.00.
Authorities tax may release of the obligation of paying them expenditures through of them media established in the first paragraph of this fraction, cuandolas same is carried out in populations or in areas rural, without serviciosfinancieros.
Lospagos carried out by check, shall contain the key inthe federal registry of taxpayers who issued it, as well as in elanverso of the same expression "for credit delbeneficiario".
IV. Estardebidamente registered in accounting and that they are also only once.
V. Redwoodcity the obligations established by this law in respect of retention and enterode taxes carried out by third parties or, in his case, is collected from these copy give them documents evidencing the payment of such taxes. For foreign pagosal, they just may not be reduced provided that the contribuyenteproporcione the information that is required under the terms of article 76de this law.
Lospagos which at the same time be income within the meaning of chapter I of title IV of this law, may not be reduced provided that expenditures for concept deremuneracion, corresponding withholdings and deductions of the impuestolocal for wages and, in general, by providing a personalindependiente service, contained in statements prosecutors issued in terms of the Codigofiscal of the Federation and complies with the obligations to that referred to in article 99 fractions I, II, III and V of this law, as well as provisions governing in his case, the subsidy for employment and loscontribuyentes comply with the obligation to register Mexican of the Social Insurance Institute workers when they are forced to do so, in terms of social security laws.
VI. Quecuando payments whose deduction is intended to be made to contribuyentesque cause the value-added tax, saying tax moves in formaexpresa and separately in the voucher corresponding fiscal.
Inthe cases in which them provisions tax established it obligation deadherir labels or seals in them containers and containers that contain products that is acquire, it deduction to is concerns the fraction II article 25 of this law, only may make is when such products tenganadherido the label or seal corresponding.
VII. inthe case of interest on capital borrowed, that these are hayaninvertido at the end of the business. When the taxpayer grant loans aterceros, to their workers or to their officials, or to their partners oaccionistas, only will be deductible them interests that is accrued of capitalestomados in loans until by the amount of the rate more low of them interesesestipulados in them loans to third, to their workers or to their partners oaccionistas, in the portion of the loan that is had made to these and issued yentregue proof fiscal to who has granted the loan; the cualespodran be used as proof of receipt if in any of these operacionesno are estipularan interest, shall not the deduction with respect to the montoproporcional of loans made to these people. These ultimaslimitaciones do not apply to credit institutions, financial deobjeto limited or auxiliary credit organizations, performing give them its own operations.
Enel case of capital taken in loan for the acquisition of investments opara the realization of expenses or when them investments or them expenses is carried out to credit, and to them effects of this law such investments or expenses not seandeducibles or it are partially, them interests that is derived of loscapitales taken in loan or of them operations to credit they will only be deductible in the same proportion in which the investments or costs are it.
Tratandosede interests derived from the loans referred to in the fraction III article 143 of this Act, they shall be deducted until enefectivo, goods or services to be paid.
VIII. Quetratandose of payments that to their time are income of taxpayers personasfisicas, of them contributing to is refer them articles 72 and 73 of estaLey, as well as of those made to them contributing to makes target last paragraph of the fraction I of the article 17 of this law and of losdonativos, these only is deducted when have been effectively erogados enel exercise of that is try , shall be understood as actually incurred cuandohayan been paid in cash, by electronic transfers of fondosdesde open accounts on behalf of the taxpayer in institutions as componenel financial system and entities authorizing the Bank to do so Demexico; or in other goods that are not receivable. Regards pagoscon cheque, shall be deemed effectively dispensed on the date on which the mismohaya cleared or when taxpayers transmit checks to untercero, except when such transmission is in law enforcement. Also seentiende that is effectively delivered when the interest of the creditor quedasatisfecho through any form of extinction of the obligations.
When payments referred to in the preceding paragraph are carried out by check, ladeduccion shall be made in the financial year in which this is copper, always between date recorded in the tax receipt that was issued and the date enque effectively copper said check have not elapsed more than cuatromeses, except when both dates correspond to the same exercise.
(IX. Quetratandose of fees or bonuses to administrators, Commissioners, directors, managers General or members of the Council Steering, of surveillance, advisory or of any other nature, these is determined, with regard to montototal and perception monthly or by assistance, affecting in it same form results of the taxpayer and meet them alleged following: to) that charged annual established for each person not is upper to the salary anualdevengado by the official of greater hierarchy of it society.
(b) that total credit of established fees or gratuities, non-superioral amount of wages and annual salaries earned by the personal delcontribuyente.
(c) that noexcedan of the 10% of the amount total of them other deductions of the exercise.
X inthe cases of technical assistance, transfer of technology or royalties, is check the tax authorities that who provides achievement, with technical elements that is presteen form direct and not through third, except in those cases in that lospagos is do to residents in Mexico, and in the contract respective is hayapactado that the provision is shall be by a third authorized; and that noconsista in the simple possibility of obtaining it, but in services queefectivamente are carried out.
XI. Quecuando in the case of social welfare expenses, the prestacionescorrespondientes are awarded generally to the benefit of all workers. For pantry vouchers granted to workers, they will be deductible provided that their delivery is carried out through the monederoselectronicos which authorizes the tax administration service.
Parales effects of the preceding paragraph, dealing with unionized workers seconsidera of social welfare benefits granted in a way generalcuando them are established according to the collective agreements work or contract law.
Cuandouna person moral have two or more unions, is considered that the prestacionesde forecast social is granted of way general whenever is grant agree with them contracts collective of work or contracts law and are showed for all them workers of the same Union, even when these seandistintas in relation to them granted to them workers of others sindicatosde it own person moral , in accordance with their contracts collective of trabajoo Contracts Act.
Tratandosede non-unionized workers, is considered that social deprevision are General when all they are granted the same benefits and provided deductible expenditures that are carried out by esteconcepto, excluding social security contributions, whether in promedioaritmetico by each worker not unionized, an amount equal or smaller claws expenses deductible by the same concept, excluding social security contributions performed by each unionized worker. To lack of unionized workers, compliance with provisions of this parrafocuando is to the last paragraph of this fraction.
Enel case the contributions to savings funds, these will only be deduciblescuando, as well as being General in terms of the three parrafosanteriores, the amount of the contributions made by the taxpayer seaigual the amount contributed by the workers, the contribution of the contribuyenteno exceed thirteen per cent of the worker's salary, unless any such contribution exceeds the amount equivalent of 1.3 times the general salariominimo of the geographical area corresponding to the worker elevated alano and provided that the requirements of permanence that is establezcanen the regulations under this law.
Lospagos of insurance premiums of life that are granted for the benefit of workers, will be deductible only when the benefits of such seguroscubran the death of the holder or in cases of disability or inability to deltitular to perform paid personal employment in accordance with lasleyes of social security, which are delivered as a single payment or in lasparcialidades which, in effect, agreed by the parties. They will be deductible payments deprimas insurance of medical expenses making the taxpayer in beneficiode the workers.
Tratandosede the benefits of social security referred to in the preceding paragraph, these are considered General when they are the same for all workers of a same Union or workers nosindicalizados, even though such benefits are only granted to workers unionized or non-unionized workers. Also, them expenditures made by concept of raw of safe of life and degastos medical and them contributions to them funds of saving and to them funds depensiones and retirement complementary to which sets the law of the SeguroSocial to is concerns the article 29 of this law, not is considered todetermine the average arithmetic to is concerns the fourth paragraph of estafraccion.
Elmonto of deductibles social welfare benefits granted to non-unionized workers, excluding the social security contributions, contributions to savings funds, yjubilaciones supplementary pension funds establishes that the Social Security Act to which referred to article 29 of this law, expenditures made by concept of medical expenses and life insurance premiums , not may exceed of ten vecesel wage minimum general of the area geographical that corresponds to the worker, elevated to the year.
XII. Quelos payments of premiums for insurance or bonds become subject to the laws of lamateria and correspond to concepts that this law designates as deductibles or to other laws establish the obligation to hire them and provided that, in the case of insurance, during the term of the policy not be otorguenprestamos to any person, by the insurer, with guarantee of secured discards , of the raw paid or of them reserves mathematics.
Inthe cases where insurance relate to grant benefits to workers, must be observed in the above fraction. If using the segurose tries to compensate the taxpayer decrease which in its productividadpudiera cause death, accident or illness, technicians or officials, ladeduccion of premiums shall be always sure is set to grant in which determined the procedure for monitoring the amount of laprestacion and deadlines and requirements established General endisposiciones are met.
XIII. acquisition elcosto declared or interests arising from creditosrecibidos by the taxpayer, to correspond to the market. When excedandel price of market not be deductible the surplus.
XIV. Queen the case of acquisition of import goods, check that secumplieron legal requirements for importation. This acquisition which has been declared on the occasion of laimportacion comomonto shall be considered.
XV. that enel case of losses by credits bad, these are consider made enel month in which is consume the term of prescription, that corresponds, or antessi outside notorious the impossibility practice of charging.
Parales purposes of this article, is that there is notorious imposibilidadpractica of charge, among others, in the following cases: to) Tratandosede credits whose main luck to your expiration date does not exceed treintamil units of investment, when within the period of one year from queincurra in mora, had failed their Bill. In this case, will be considered bad in the month in which compliance with a year of having incurred in mora.
When have two or more credits with a same person physical or moral of lossenalados in the paragraph above, is must add it all of them creditosotorgados to determine if these not exceed of the amount to is refers dichoparrafo.
(Upon in the subsection to) of this fraction will be applicable trying to is decreditos contracted with the public in general, whose luck main to the day desu expiration is find between five thousand pesos and thirty thousand units taut, whenever the taxpayer in accordance with them rules of caractergeneral that to the respect issue the service of Administration tax report on such credits to them societies of information credit that obtenganautorizacion of the Secretariat of Hacienda and credit public of conformity withthe law for Regulate the credit information companies.
Upon in the subsection to) this fraction will be applicable when the debtor delcredito concerned taxpayer carrying out activities empresarialesy the creditor report in writing to the debtor concerned, it shall be ladeduccion of the bad credit, to the debtor accumulate the ingresoderivado of debt not covered under the terms of this law. Loscontribuyentes that apply it willing in this paragraph, shall inform amore take the 15 of February of each year of them credits bad quededujeron in the terms of this paragraph in the year of calendar inmediatoanterior.
(b) credit Tratandosede whose main luck to your expiration date is greater than treintamil investment units when the creditor has claimed before the autoridadjudicial payment of the credit or the procedure arbitralconvenido has started to be collected and also comply with provisions of the paragraph preceding paragraph ending.
(c) Secompruebe which the debtor has been declared bankrupt or contest. In the primersupuesto, must exist sentence that declare concluded the bankruptcy by pagoconcursal or by lack of active.
Tratandosede credit institutions, considered that there is notorious imposibilidadpractica of payment on the loan portfolio, when the portfolio is castigadade accordance with the provisions laid down by the Commission NacionalBancaria and values.
Parales effects of article 44 of this law, the contributors to deduzcancreditos by bad, must consider them canceled in the last month giving it first half of the financial year in which it is deducted.
For porcobrar accounts that have a mortgage, will only be deductible elcincuenta per cent of the amount when given the assumptions referred to in elinciso b) above. When the debtor payment of the debt or make application of the amount of the auction to cover the debit, will be the deduction delsaldo the account receivable or if the accumulation of the importerecuperado.
XVI. to alrealizar corresponding or more operations take the last day report to meet the requirements for each deduction in particularestablece this law. In the case of the tax receipt referred to in first paragraph of fraction III of this article, this is obtained more by the day that the taxpayer should file your return. Makes the supporting documentation of withholdings and payments that serefieren fractions V and VI of this article, respectively, the same serealicen on time laying down fiscal provisions, andthe supporting documentation to the effect obtained on this date. In the case of informational returns to refer the 76 articles of this law, and 32, sections V and VIII of the value added tax law, these must be submitted within the time limits, which in effect sets the quoted article 76 and counted starting from that date with corresponding supporting prosecutors. In addition, prosecutors proofs of expenditure deducibledebera delivery date correspond to the period by which the deduction is made.
Trying to is of anticipospor them expenses to is concerns the fraction III of the article 25 of this law, these will be deductible in the exercise in which is carried out, whenever Tomer with the proof fiscal of the advance in the same exercise in the which paid and with the proof fiscal that covers it all of it operation porla that is made the advance , to more take the last day of the ejerciciosiguiente to one in that it gave the advance. The deduction of the advance in exercise in which is pay will be by the amount of the same and, in the exercise enel that is receive the well or the service, the deduction will be by the difference prop value total recorded in the proof tax and the amount of the advance. Oneverything case to make this deduction, is must comply with them others requirements that establish them provisions tax.
When the contribuyentespresenten informative declarations referred to in article 76 deesta law at the request of the tax authority, shall not be considered unfulfilled requirement referred to in the first paragraph of this fraction, which always submit such statements within a maximum period of 60 days contadosa from the date which is notified of the same.
XIX. Ellímite triple stockholders that determines the surplus amount of lasdeudas referred to in this fraction could be extended in the cases in which loscontribuyentes check that the activity requires itself demayor leverage and obtain resolution on the subject in terms quesenala article 34-A of the Fiscal Code of the Federation.
Parales effects of this fraction, the total amount of purchases or losgastos, be deducted under the terms of section III of title II of estaLey, provided that it has proof Dela Prosecutor covering the entire operation by which the advance was made.
XXX. Lospagos which, in turn, are exempt income for the worker, up to amount resulting from applying the factor of 0.53 for the amount of such payments. Elfactor to is concerns this paragraph will be of the 0.47 when them prestacionesotorgadas by them contributors in favor of their workers that to your time seaningresos exempt for such workers, in the exercise of that is try, nodisminuyan with regard to them granted in the exercise fiscal immediate previous.
Beingdeclared control, when one party over the other the controlefectivo or that of his administration, to such degree, that may decide the time sharing or distribution of the income, profits or dividends, yasea directly or through an intermediary person.
(Paralos effects of this paragraph c), a payment includes the accrual of a quantity behalf of any person and, when the context so it requires, cualquierparte of a payment.
The concepts not deductible to family this law, is must consider in the exercise in which is made laerogacion and not in that exercise in which form part of the cost of lovendido.
Article 29. Lasreservas for funds of inns or retirement of personal, complementary wings that sets the law of the safe Social and of raw of antiquity, seajustaran to the following rules: I. must create is and calculate is in them terms and with them requirements that set regulation of this law and partitioning is evenly in ten exercises. Dichocalculo must be made each year in the month in which was constituted lareserva.
II. Lareserva should invest when less 30% in securities Manager Federal Government enrolled in the national registry of securities or shares desociedades of investment in debt instruments. The difference must invest is in values approved by the Commission National Bank and of values, as object of investment of them reserves technical of them institutions insurance, or in the acquisition or construction and sale of houses for our taxpayer that have them features of housing of interest social, or in loans to them same purposes, in accordance with them disposicionesreglamentarias , or certificates of participation issued by sufficient fiduciary with respect to the trust funds referred to in article 188 of this Act, always in this case total investment not excedadel 10% of the reservation referred to in this article.
Lasinversiones which, if made in securities issued by the propiaempresa or companies deemed related parties, may not excederdel 10 percent of the total amount of the reservation and insofar as it is you devalores approved by the National Commission of banking and values in terms of the previous paragraph.
Parales effects of the paragraph previous, not is considered that two or more people sonpartes related, when the participation direct or indirect of an in elcapital of it another not exceed of the 10% of the total of the capital subscribed and unless not participate direct or indirectly in the management or control deesta.
III. Losbienes forming the Fund shall affect irrevocable trust, eninstitucion of credit authorized to operate in the Republic, or be manejadospor institutions or mutual insurance, brokerage companies, operators of investment companies or by fund managers for elretiro, with concession or authorization to operate in the country, in accordance tothe general rules issued by the tax administration service. Losrendimientos obtained on the occasion of the investment formed part of the background must remain in the irrevocable trust; They can only be used losbienes and the returns on investment for the purposes for which the Fund fuecreado.
IV. Lasinversiones that constitute the Fund, must each year valued at market price, in the month that was established the reserve, except investment enprestamos for the acquisition or construction of social interest housing, eneste latter case shall be considered the outstanding amount of the loan granted.
V. Nopodran deducted contributions when the value of the Fund is sufficient tomeet the obligations established under the ojubilaciones pension plan.
VI. Elcontribuyente only may have of them goods and values that family the fraction II of this article, for the payment of Inns ojubilaciones and of raw of antiquity to the personal. If it has been taken or desus yields, for different purposes, it will cover about the number respectivaimpuesto to the rate established in article 9 of this law.
Provisions of the fractions II yIII of this article shall not apply if the Fund is managed by an administradorade retirement funds and resources are invested in unasociedad of specialized investment funds for retirement.
Article 30. Loscontribuyentes carrying out works consistent in real estate development ofraccionamientos of lots, which held contracts for building work or defabricacion of fixed assets of long process of manufacturing and the tourist of the timesharing system service losprestadores, may deduct estimated expenditures relating to costs and indirectosde these works or the provision of the service, the exercises in queobtengan revenues resulting from them , instead of the deduccionesestablecidas in them articles 19 and 25 of this law, that correspond to each oneof them works or to the provision of the service, above. The erogacionesestimadas shall be determined for each work or for each property that is derivenlos income from the provision of services referred to in this article, by multiplying each fiscal year cumulative revenue arising from the obrao of the service, by the total deduction that resultede factor dividing the sum of the direct and indirect costs estimated at the beginning of exercise , or of the work or of the provision of the service concerned, prop total income that corresponds to this estimate on the same date, standards as provided in this paragraph.
Not be considered within laestimacion of the direct and indirect costs referred to in the preceding paragraph, the deduction of investments and remuneration for providing personal services subordinated, directly related to the production or the provision of services, which will be deducted according to the dispuestopor section III of this chapter nor nor financial operating expenses which are deducted in the terms established in this law. Loscontribuyentes engaged in the provision of tourist services of tiempocompartido may be considered in the estimation of direct costs eindirectos, deduction of investments corresponding to the inmueblesdestinados to the provision of such services, in accordance with article 31 of this law.
At the end of each fiscal year, loscontribuyentes must calculate the total deduction factor that is refiereel first paragraph of this article for each work or for each property of the sederiven revenues from the provision of time share, depending on the case, with data that have that date. This factor alfinal of each year shall be compared with the factor used in the exercise and former losejercicios, which corresponds to the work or the provision of the service concerned. If comparison is that the factor of deduction quecorresponda at the end of the financial year concerned is less that either give them earlier, the taxpayer must submit declaracionescomplementarias, using this factor of lower deduction, must customize amount of estimated expenditures deducted in each of the ejerciciosde which concerned.
If the comparison that is paragraph refiereel, is that the total deduction at the end of exercise factor is lower by more than 5% that it had determined in the propioejercicio or in the previous, quecorrespondan charges shall be paid, where appropriate,.
In the exercise which is terminende accumulate income relating to the work or the service they concerned taxpayers compare expenditures realizadascorrespondientes direct and indirect costs referred to in the primerparrafo of this article, without considering, where appropriate, those listed in the second paragraph of this article, during the period desdeel start of work or the provision of the service until the year in which is accumulate such income, against the total of the estimadasdeducidas in the same period under the terms of this article, quecorrespondan in both cases to finish the work or the property of which is derivenlos income from the provision of the service. To make this comparison,
them contributing updated them expenditures estimated and them made tuples exercise, from the last month of the exercise in which is deducted or enel that is carried out, according to is the case, and until the last month of the primeramitad of the exercise in which is finish of accumulate them income relating wing work or to the provision of the service tourist of the system of tiempocompartido. Tourist of the system of tiempocompartido service providers be considered as expenditures made by the inversionescorrespondientes to the properties that derive revenue by laprestacion of such services, the original amounts of investments that secomprueben with the documentation that meets the requirements that indicate tax provisions.
If of it comparison to is refiereel paragraph earlier, is that the total of them expenditures estimated actualizadasdeducidas exceed to them made updated, the difference is accumulate alos income of the taxpayer in the exercise in which is finish deacumular them income relating to the work or to the provision of the service of which try.
For the purposes of the provisions inthe two above, in the case of the provision of the service turisticodel timesharing system, shall be considered that they end up accumulating them income relating to the provision of the service, in the exercise in the queocurra either of the following cases: 90% had been delpago or the purchase consideration, or had passed five ejerciciosdesde started the work or providing the service referred to in estearticulo.
If the comparison to is refiereel fifth paragraph of this article, is that the total of the deduced erogacionesestimadas exceed by more than 5% to those carried out, both updated, on the surplus will be calculated extra charges that apply from the day on which arose or should arise the Declaration of the exercise in the which deducted the estimated expenditures. These surcharges will find out together with the declaration concerned.
Them taxpayers that exercise hourly designated in this article, must submit notice before them autoridadesfiscales, in which manifest that opt by it willing in this article, by each an of them works or by the property of which is derived them income porla provision of the service, within them fifteen days following to the home give it work or to the celebration of the contract , as appropriate. Once ejercidaesta option, it cannot be changed. Those taxpayers, also, must present the information that through rules of character general set service of Administration tax.
SECCIONII give them INVESTMENT article 31. Lasinversiones only is may deduct through it application, in period, of them by hundreds maximum authorized by this law, on the montooriginal of the investment, with the limitations in deductions that, in his case, set this law. Trying to is of exercises irregular, the deduction corresponding is held in the percent that represent the number of mesescompletos of the exercise in which the well has been used by elcontribuyente, with regard to twelve months. When the well is start to utilizardespues of started the exercise and in which is complete its deduction, this seefectuara with the same rules that is applied for them exercises irregular.
The original investment amount includes, besides the price of the good, actually paid taxes conmotivo of the acquisition or importation of the same with the exception of the added tax alvalor, as well as expenditures by concept of rights, cuotascompensatorias, freight, transport, carries insurance against risks in latransportacion, management, commissions on purchases and fees to agentesaduanales. Investments in cars being the original amount of lainversion also includes the amount of investments in equipment of shielding.
When them goods is acquire conmotivo of fusion or Division of societies, is considered as date acquisition which you corresponded to the society merged or to the escindente.
The taxpayer may apply percent lower than those authorized by this law. In this case, the cientoelegido is mandatory and can be changed, without exceeding the maximum permissible. Trying to be of the second and subsequent changes must elapse when menoscinco years from the last change; When the change you want to do before they run this term, shall comply with the requirements as establezcael regulation of this law.
The investments will begin to deduct is, to election of the taxpayer, starting from the exercise in that is start theUse of them goods or from the exercise following. The contribuyentepodra not start the deduction of investments for tax purposes, after that start the deadlines referred to in this paragraph. In the latter case, may do so later, losing the right to deduct them quantities corresponding to the years elapsed since pudoefectuar deduction in accordance with this article, and until you start it, calculated by applying the per hundred maximum authorized by this Act.
When the taxpayer disposes losbienes or when they are no longer useful to obtain income, he deducted, in the year in which this occurs, not yet deducted part. Chelae if goods are no longer useful to obtain revenues, without deduction, the contribuyentedebera maintain a weight in your records. Provisions of esteparrafo does not apply to the cases referred to in paragraphs penultimate yultimo of this article.
Them taxpayers adjusted ladeduccion determined in them terms of them paragraphs first and sixth of estearticulo, multiplying it by the factor of update corresponding alperiodo understood from the month in which is acquired the well and until last month of the first half of the period in which the well has sidoutilizado during the exercise by which is make the deduction.
When odd is the number of mesescomprendidos in the period in which the good has been used in exercise, will be considered last month of the first half of the periodoel month immediately prior to the corresponding half of the period.
To determine the gain by laenajenacion of goods whose investment is partially deductible in the terminosde fractions II and III of article 36 of this law, will be considered must between the original amount of the deductible investment decreased by lasdeducciones performed on that amount and the price that property is alienated.
In the case of goods whose investment is not deductible under the terms of the fractions II, III and IV of article 36 deesta law, shall be regarded as profit the price obtained for its disposal.
Article 32. Parales effects of this law, are considered investments fixed assets, losgastos and deferred charges and expenditures made in periodospreoperativos, in accordance with the following concepts: fixed asset is the set of bienestangibles that taxpayers use to carry out susactividades and demeriten for use in the service of the contributor ypor over the years. The acquisition or manufacturing of these bienestendra always as purpose the use of them same for the development the activities of the taxpayer, and not it of be alienated inside internship normal of their operations.
Expenses deferred are the activosintangibles represented by goods or rights that allow reduce costs ofoperation, improve the quality or acceptance of a product, use, enjoy oexplotar a well, by a period limited, lower to the duration of activity of the person moral. Also be considered expenses deferred assets intangible that allow the exploitation of goods of the domain public wave provision of a service public concession.
Deferred charges are those quereunan the requirements set out in the previous paragraph, except the relative wing exploitation of goods in the public domain or the provision of a concession identification, but whose benefit will be for an unlimited period, quedependera of the duration of the activity of the legal entity.
Expenditures made in periodospreoperativos, are those that are aimed at research and development, from design, development, improvement, packaging a product odistribucion, as well as the provision of a service; unless expenditures are carried out until the taxpayer disposes commercialrepresentation or provision of services, on an ongoing basis. For industriasextractivas, these expenses are those related to the exploration for location and quantification of new deposits that can be exploited.
Article 33. Authorized maximum hundred Lospor for expenses and deferred charges, as well as for the expenditures made in preoperative periods, are following: i. 5% for deferred charges.
II. 10% for expenses made in preoperative periods.
III. 15% for royalties, for technical assistance, as well as other deferred costs, contractors of those listed in section IV of this article.
IV. in your setup of active intangible that allow the exploitation of goods of the dominiopublico or the provision of a service public concession, the by cientomaximo is calculated dividing the unit between the number of years by them cualesse granted the concession, the ratio so retrieved is multiplied by hundred and product is expressed in percent.
In the case that the benefit of lasinversiones referred to in fractions II and III of this article seconcrete in the same period in which was the outlay, the deduction may be made entirely in this exercise.
Article 34. Authorized maximum hundred Lospor, in the case of fixed assets by type of bienson the following: I. Tratándosede constructions: to) 10% for buildings declared as monuments, archaeological, artistic, historicoso heritage, in accordance with the Federal law on monuments and Zonasarqueologicos, artistic and historical, that have the certificate derestauracion issued by the National Institute of anthropology and history, or National Institute of fine arts.
(b) 5% inthe other cases.
II. Tratándosede railways: to) 3% for pumps of fuel supply to trains.
(b) 5% for railways.
(c) 6% for cars of railway, locomotives, armones and autoarmones.
(d) 7 per cent for bulldozer tracks, desclavadoras, Emery for roads, motor gatosde machinery to lift road, rock remover, insertadora and drill dedurmientes.
(e) 10% for the equipment of communication, signalling and remote control.
III. 10% for furniture and equipment of office.
IV. 6% for boats.
V. Tratandosede aircraft: to) 25% for those dedicated to the agricultural fumigation.
(b) 10% for others.
VI. 25% for automobiles, buses, trucks of load, tractors, forklift yremolques.
VII. 30% for personal desktop and laptop computers; servers, printers, scanners, plotters, barcode readers, digitizers, external storage units and wide computer hubs.
VIII. 35% for dice, dies, moulds, dies and tooling.
IX. 100% for livestock and plant.
(X. Tratandosede communications phone: to) 5% for towers of transmission and cables, except those of fiber optic.
(b) 8% for radio systems, including transmission and handling to utilizael radio spectrum, equipment such as the radio transmission of microondadigital or analog, torres microwave and waveguides.
(c) 10% for team used in the transmission, such as circuits of the plantainterna that not form part of the switching and whose functions is enfocanhacia them stem that arrive to the central telephone, includes multiplexers, equipment hubs and routers.
(d) 25% for the telephone exchange equipment earmarked for the switching of calls different from electromechanics BPM.
(e) 10% for the others.
XI. Tratándosede satellite communications: to) 8% for segment satellite in space, including the main body delsatelite, transponders, antennas for transmitting and receiving digital and analog andworkshops, and equipment of satellite monitoring.
(b) 10% for the satellite equipment in land, including the monitoring of the satellite equipment and antennas for the transmission and reception of digital and analog communications.
XII. 100% for adaptations carried out to facilities involving omejoras additions to fixed assets, provided that such adaptations are as finalidadfacilitar disabled persons referred to in article 186 deesta law, access and use of the facilities of the taxpayer.
XIII. 100% for machinery and equipment for the generation of energy from of fuentesrenovables or of systems of cogeneration of electricity efficient.
Parales effects of the previous paragraph, are renewable sources those that sunaturaleza or through appropriate use are considered inexhaustible, such as solar power in all its forms; wind power; both kinetic and potential, hydraulic energy from any natural water body oartificial; the energy of the oceans in its different forms; geothermal energy, and energy from biomass or waste. In addition, seconsidera generation successive conversion of the energy of the fuentesrenovables into other forms of energy.
Upon in this fraction will always be applicable to machinery and equipment seencuentren in operation or operation for a minimum period of 5 years following the year in which occurs the deduction, except inthe cases referred to in article 37 of this law immediately following. Contributors to incumplancon the minimum period specified in this paragraph, should cover, if necessary, corresponding ittax the difference resulting between the amount deducidoconforme to this fraction and the amount that was deducted in each exercise inthe terms of this article or article 35 of this law, of not haberseaplicado the deduction of 100%. For these purposes, the taxpayer should submit supplementary statements for each of the ejercicioscorrespondientes, later in the month following that in which seincumpla with the time limit set in this fraction, and must cover losrecargos and the corresponding update, from the date on which seefectuo the deduction and up to the last day in which operated or operated the team maquinariay.
Article 35. Parala machinery and equipment other than those specified in the preceding article, seaplicaran, according to the activity in which they are used, the by cientossiguientes: i. 5% inthe driving, transformation, generation and distribution of electricity; in lamolienda of grains; in the production of sugar and its derivatives; in manufacturing of edible oils; in the transport maritime, fluvial ylacustre.
II. 6% inthe production of metal retrieved at first process; in the manufacturing products of tobacco and derivatives of the coal natural.
III. 7% inthe manufacture of pulp, paper and products similar; in the yprocesamiento of crude oil and natural gas extraction.
IV. 8% inthe manufacture of vehicles of engine and its parts; in the construction deferrocarriles and ships; in the manufacture of products of metal, of maquinariay of instruments professional and scientific; in the preparation of foodstuffs and of beverages, except grains, sugar, oils edible and derivatives.
V. 9% enel tanning of leather and manufacture of leather goods; developing chemical, petrochemical products and farmacobiologicos; in the manufacture of rubber and plastic products; in printing and graphic publication.
VI. 10% enel electrical transport.
VII. 11% inthe manufacturing, finishing, dyeing and printing of textiles, as well as you clothing to dress.
VIII. 12% inthe mining industry; in the construction of aircraft and in the transporteterrestre of cargo and passengers. Provisions of this fraction will not be aplicablea machinery and equipment designated in section II of this article.
IX. 16% enel transport air; in the transmission of the communication services provided by telegraph and radio and television stations.
X 20% enrestaurantes.
XI. 25% inthe industry of the construction; in activities of agriculture, livestock, forestry and fishing.
XII. 35% for those destined directly to the research of new products odesarrollo of technology in the country.
XIII. 50% inthe manufacturing, Assembly and processing of components magnetic for discosduros and cards electronic for the industry of the computing.
XIV. 10% other activities not specified in this article.
In the event that the taxpayer sededique to two or more activities of them indicated in this article, is apply the percent that you correspond to the activity in which had retrieved more income in the exercise immediate previous.
Article 36. Ladeduccion of them investment is subject to the rules following: I. Lasreparaciones, as well as them adaptations to them facilities is considered investment whenever involve additions or improvements to the active fixed.
Enningun case is considered investments those expenses by concept deconservación, maintenance and repair, that is tightened with the object wiring the well that is concerned in conditions of operation.
II. Lasinversiones in cars will only be deductible up to an amount of $130, 000.00.
Upon in this fraction shall not apply in the case of taxpayers cuyaactividad consist of the granting of the use or enjoy temporary cars, provided that they intended them exclusively for that activity.
III. Lasinversiones in houses and in dining rooms, which, by their nature, are not available to all employees of the company, as well as aircraft yembarcaciones having no concession or permission of the Federal Government to serexplotados commercially, will only be deductible in cases that meet the requirements that indicate the regulations under this law. In the case of aircraft, ladeduccion will be calculated considering as original maximum amount of investment, an amount equivalent to 8 $600,000.00.
Tratandosede taxpayers whose predominant activities consist in granting deluso or enjoy temporary automobile or aircraft, you can make the deduction
total original amount of investment of the plane or the car of that setrate, except when such taxpayers granted the use or enjoy temporary ofhad or cars to another contributor, when one of them, or sussocios or shareholders, are at the same time partners or shareholders of another, or there is unarelacion that in fact one of them exercise an influenciapreponderante in the operations of another , in which case the deduction sedeterminara under the terms of the first paragraph of this fraction, for the casode aircraft and under the terms of section II of this article for the ofcars case.
Lasinversiones in houses of pleasure in any case will be deductible.
Tratandosede moral people who have opted to pay under the terms of the Capitulovi of title II of this law, may not be applied the deduction to which they refiereesta fraction for investments in aircraft having no grant opermiso from the Federal Government to be commercially exploited.
IV. on loscasos of goods acquired by merger or demerger of societies, the valoressujetos to deduction shall not be higher than the values outstanding dededucir in the merged company, or escindente, as appropriate.
V. Lascomisiones and expenses related to the issuance of bonds or any other evidence of credit, placed between the great publicoinversionista, or any other evidence of credit than those specified in article 8 of this law, shall be deducted annually in proportion to the pagosefectuados to redeem those obligations or securities, in each fiscal year. When the obligations and securities referred to in this fraction are redimanmediante a single payment, commissions and expenses are deducted by partesiguales over the years that elapsed until the payment is made.
VI. Lasconstrucciones, facilities or improvements permanent in Active fixed tangible, property of third, that of compliance with them contracts of lease ode award respective are to benefit of the owner and is hayanefectuado from the date of celebration of them contracts mentioned, sededuciran in them terms of this section. When the completion of the contratoocurra without that deductible investments have been fiscally redeemed, courage for redeeming may deduct is in the Declaration of the respective exercise.
VII. Tratándosede royalties, may be the deduction in terms of fraction III article 33 of this law, only when the same have paid sidoefectivamente.
Article 37. Lasperdidas of assets of the taxpayer by unforeseen circumstances or force majeure, that nose is reflected in the inventory, will be deductible in the year in which they occur. The loss will be equal to the amount pending from deduce to the date in that sesufra. The amount that recovers will accumulate under the terms of the 18th article this law.
When assets fixed noidentificables individually are lost by fortuitous or force greater odejen to be useful, the pending amount deduce from such active seaplicara considering that the first assets acquired are first that are lost.
When the taxpayer reinvest amount recovered in the acquisition of goods of nature analog to them queperdio, or, for redeem passive by the acquisition of such goods, only accumulate it part of the amount recovered not reinvested or noutilizada for redeem passive. The reinvested amount coming from larecuperacion only can deduct by the application of the by cientoautorizado by this law on the original amount of the good that seperdio investment and up to the amount that this amount was deducirsea pending the date of the loss.
If the taxpayer inviertecantidades additional to the recovered, shall be deemed to these as direct different.
Reinvestment referred to in esteprecepto, shall be made within twelve months following apart that recovery is obtained. In the event that the cantidadesrecuperadas not is reinvested or not is use for redeem passive, in dichoplazo, is accrue to them others income obtained in the exercise in the queconcluya the term.
Taxpayers may solicitarautorizacion to the tax authorities, so that the term stated in previous doseprogramming can extend for another equal term.
The recovered amount does not reinvertidaen the period referred to in the fifth paragraph of this article, shall be adjusted by multiplying it by the factor corresponding to the periodocomprendido update from the month in which the recovery was obtained and until the month in which accumulate.
When odd is the number of mesescomprendidos in the period in which the good has been used in exercise, will be considered last month of the first half of the periodoel month immediately prior to the corresponding half of the period.
Article 38. Tratandosede financial leases, the lessee shall be deemed original comomonto of the investment, the amount that has been agreed as vivification well in the respective contract.
In financial dearrendamiento contracts when use is made of any of your options, for such contracts-related investment ladeduccion losiguiente will be observed: I. If seopta by transfer of ownership of the property subject of the contract using the pagode a certain amount, either by extend the contract for a plazocierto, the amount of the option shall be deemed the amount original complement the investment , by what is deducted in the percent that is of dividirel amount of the option between the number of years that missing to finish dededucir the amount original of it investment.
II. if obtained participation by the alienation of the goods to third parties, should be considered as deductible the difference between payments and lascantidades already deduced, less the income obtained by participation in laenajenacion to third parties.
SECCIONIII OFFSET OF THE SOLD article 39. Elcosto of the goods which is alienated, as well as the of which integrate final elinventario of the exercise, shall be determined in accordance with the system of costeoabsorbente based on historical or default costs. In any case, the cost will be deducted in the exercise in which accumulate income that sederiven of the sale of the goods concerned.
Taxpayers to commercial s consisting in the acquisition and disposition ofmerchandise, be considered only within the cost as follows: to) credit for purchases of goods, decreased with the amount of lasdevoluciones, discounts and bonuses, on them, made in exercise.
(b) incurred Losgastos to purchase and leave the goods in conditions of serenajenadas.
Taxpayers that s other than those listed in the second paragraph of this article, be considered only within the cost as follows: to) Lasadquisiciones of raw materials, semi-finished products or productosterminados, diminished returns, discounts and bonuses, about the same, carried out in the exercise.
(b) Lasremuneraciones for the provision of services personal subordinate, related directly with the production or the provision of services.
(c) Losgastos net of discounts, bonuses or returns, directamenterelacionados with the production or the provision of services.
(d) Ladeduccion of the investment directly related with the production ofmerchandise or the provision of services, calculated according to the section II, of the chapter II, of the title II of this law.
When concepts that are refierenlos items of the preceding paragraph relates to an indirect production, they will form part of the cost in proportion to the importanciaque have in the production.
To determine the cost of the exercise, be excluded for merchandise not sold in the same, as well as the production process, at the end of the financial year concerned.
Residents abroad permanent conestablecimiento in the country, will determine the cost of the mercanciasconforme to the provisions of this law. In the case of the cost of the mercanciasque receive the central office or other establishment of the contribuyenteubicado abroad, will be the provisions of article 27, fraction XIV of this law.
To determine the cost of the vendidode the goods, should be applied the same procedure to each ejerciciodurante a minimum period of five years and may only vary cumpliendocon the requirements established in the regulations under this law.
In no event will be efectosfiscales to the revaluation of inventories or the cost of sales.
Article 40. Loscontribuyentes which held leases and choose poracumular as income for the year, the part of the price payable for stored, shall deduct the cost of sales in proportion to representeel income received in that year, the total of the pagospactados in the initial term forced, instead of deducting the amount total offset of the sold to the moment in which the goods are alienated.
Article 41. Loscontribuyentes, may choose any of the methods of valuation deinventarios listed below: I. Primerasentradas early outs (PEPS).
When you choose to use the metodoa referred to in section I of this article, must be by each kindof merchandise individually, unless it can be in monetary form. In the terms provided for the regulation of this law establecerfacilidades will be able to not identify shopping costorespecto deduction percentages for each type of goods individually.
Those taxpayers that enajenenmercancias that is can identify by number of series and its cost exceed of$ 50,000.00, only must employ the method of cost identified.
Case of taxpayers that optenpor use the method retailer must value their inventories to price sales decreased with the profit margin gross in the ejercicioconforme the procedure which is established in the regulations under this law. Hourly to is concerns this paragraph not released to them contributing of insufficient of carry the system of control of inventories to is concerns lafraccion XIV of the article 76 of this law.
When you have chosen the method in terms of this article, use the same during a periodominimo of five exercises. When them contributing to effects contablesutilicen a method different to them designated in this article, may seguirutilizandolo for valuing their inventories for effects accounting, always leading a record of the difference of the cost of them goods that existaentre the method of valuation used by the taxpayer for efectoscontables and the method of valuation that use in them terms of estearticulo. The amount that is determined under the terms of this paragraph shall not be cumulative or deductible.
When on the occasion of a change in method of valuation of inventories is generate a deduction, this is must reduce of way proportional in the five exercises following.
Article 42. When cost of goods, exceeding the price market or replacement, may be considered where appropriate according to the following: i. the dereposicion, whether by acquisition or production, unless it exceeds the derealizacion value or less than the net realization.
II. the derealizacion, that is the normal price of disposal less expenses directosde alienation, whenever it is less than the replacement value.
III. Elneto of realization, that is the equivalent to the price normal of disposal less them expenses direct of alienation and less the percent of utility quehabitualmente is get in their realization, if is superior to the value dereposicion.
When taxpayers paid lasmercancias a part related to the terms of article 179 of estaLey, use any of the methods referred to in fractions I, II and III of article 180 of the same.
Taxpayers who had optadopor present opinion of financial statements for tax purposes in terminosdel article 32-A of the Fiscal Code of the Federation, or have been obligadosa to submit the disclosure statement on its fiscal situation in terms of article 32-H of the aforementioned code, they must inform the oen opinion the disclosure statement, depending on whether, the cost of goods queconsideraron in accordance with this article , trying to is of them other taxpayers must report it in the Declaration of the exercise.
Article 43. When contributing, on the occasion of the provision of services proporcionenbienes in the terms established in article 17, second paragraph, Delcodigo Fiscal of the Federation, only may not be reduced in the period in which to accumulate income for the provision of the service, valued according to any of the methods set out in article 41 of this law.
CAPITULOIII ADJUSTMENT FOR INFLATION article 44. People morales will determine, to the closing of each exercise, the setting annual porinflacion, as follows: I. determine the balance average annual of their debts and the balance average annual of suscreditos.
Average annual balancing of credits and debts will be the sum of the balances whenlast day of each of the months of the year, split between the number demeses of the exercise. They will not be included in the balance of the last day of each month interests accrued in the month.
II. Cuandoel annual average balance of debts exceed the annual average balance to give them credit, the difference will be multiplied by the annual adjustment factor and elresultado will be the annual accumulated inflation adjustment.
Whenthe annual average balance of appropriations is greater than the annual average balance debt, the difference will be multiplied by the annual adjustment factor and elresultado will be the annual deductible inflation adjustment.
III. Elfactor annual adjustment will be that obtained from subtracting the cocienteque unit is obtained from dividing the national index of prices to the consumer delultimo month of the financial year in question between the quoted rate of the last period immediately preceding model.
When exercise is less than 12 months, the annual adjustment factor will be which seobtenga of subtract unit ratio obtained from dividing the Indicenacional of prices to the consumer of the last month of the year that is trateentre cited index of the month immediately preceding the first month report concerned.
Loscreditos and debts in foreign currency, are priced to parity first existenteal day of the month.
Article 45. Paralos purposes of the previous article, will consider lending credit, the right has a person to receive a number of other financial assets in cash, among others: the rights of credit purchasing companies factorajefinanciero, investments in shares of companies for investment in instrumentosde debt and derivative financial transactions identified in the IXdel fraction of article 20 of this law.
Credits to losefectos of the preceding article are not considered: I. Losque are carried out by natural persons and not come from their actividadesempresariales, when they are within sight, less than one month term or term mayorsi be charged before the month. Shall be considered that they are older than one month term, siel collection occurs after 30 calendar days counted from that enque was concluded the credit.
II. Losque are in charge of partners or shareholders, asociantes or association venture partners, who are natural persons or societies residentesen abroad, except that in the latter case, they are called monedaextranjera and come from the export of goods or services.
Tampocose consider credits, having the trust in his favour with susfideicomitentes or trustees in trust that is business s, which are individuals or resident companies enel foreign, except that in the latter case, they are known in monedaextranjera and come from the export of goods or services.
Nosera applicable it willing in this fraction, trying to be of credits otorgadospor them unions of credit to charge of their partners or shareholders, that operenunicamente with their partners or shareholders.
III. Losque are run by officials and employees, as well as the third efectuadosa loans referred to in article 27 of this law VII fraction.
IV. Lospagos provisional of taxes, as well as the stimulus tax.
V. Cualquieringreso whose buildup is conditioned to its effective perception. Upon in this fraction does not apply to income derived from loscontratos of leasing that is exercised the option previstaen article 17, subparagraph III of this law.
VI. Lasacciones, certificates of nonamortising participation and the deposit of goods certificatesfrom and in general the credit titles which represent lapropiedad of property, contributions to an association in participation, as well as other value securities whose returns are not considered interest in terms of article 8 of this law.
VII. cash in box.
Them credits that derived of income cumulative, decreased by the amount of discounts and bonificacionessobre them themselves, is considered as credits for them effects of estearticulo, starting from the date in which them income corresponding is acumuleny until the date in which is charge in effective, in goods, in services or, until the date of its cancellation by bad. For the cancellation of the operation that gave place to the credit, is cancel it part of the ajusteanual by inflation that you correspond to said credit, in them terms queestablezca the regulation of this law, whenever is try of credits that sehubiesen considered for said adjustment.
For the purposes of this article, lossaldos in favor for contributions only shall be considered as credits to revealed day following that which was the Declaration relevant to date which is offset, are credited or is received sudevolucion, depending on whether.
Article 46. Parales effects of article 44 of this law, shall be considered debt, cualquierobligacion in cash pending compliance with, among others: the derivadasde contracts of financial leasing, financial operations derivadasa which concerns the fraction IX of article 20 of the same, the aportacionespara capital increases and contributions caused from the ultimodia of the period to which they relate and until the day in which it must pay.
They are also debts, liabilities and lasreservas of assets, liabilities or capital, that were or are deductible. Paraestos effects, it is considered that the reserves are created or incrementanmensualmente and in the proportion representing the month of the total revenue income in the exercise.
In any case deudaslas caused by non-deductible items, in terms of fractions I, VIII and IX of article 28 of this law, shall be considered as well as the amount of debt queexcedan the limit referred to in the first paragraph of the fraction out article XXVII.
For them effects of the article 44 deesta law, is considered that is contract debts by the acquisition of goods services, by the obtaining of the use or enjoyment temporary of goods or by capitalestomados in loan, when is give any of them alleged following: I. Tratandosede the acquisition of goods or services, as well as of the obtaining of the use ogoce temporary of goods When it is one of the cases referred to in article 17 of this law and the price or remuneration, paid conposterioridad to the date in which occurs the event concerned.
II. capital Tratándosede taken on loan, when it is received partially or totally elcapital.
In the case of the cancellation of unaoperacion of which derives a debt, is cancel it part of the adjustment anualpor inflation that you corresponds to such debt, in them terms that establezcael regulation of this law, whenever is try of debts that is hubiesenconsiderado for said adjustment.
CAPITULOIV give them CREDIT INSTITUTIONS, INSURANCE and BONDING, OF THE ALMACENESGENERALES OF DEPOSIT, LEASING FINANCIAL and article 47 CREDIT UNIONS. Losalmacenes General of deposit will make them deductions to is concerns Estetitulo, within which considered the creation or increase, efectuadosprevia review of the Commission National Bank and of values, of the book decontingencia.
When at the end of an ejercicioproceda decrease the reserve referred to in this article related to lasconstituidas in the period immediately preceding, the difference will accumulate as income in the exercise appropriate reduction.
Article 48. Institutions in the foreign of institutions of credit of the country must pay the tax to the rate of the 4.9% by them income by interest queperciban of the capital that placed or invest in the country, or that are permit resident in territory national or resident in the foreign conestablecimiento permanent in the country, without deduction any.
The tax referred to in the parrafoanterior will know by withholding that persons who haganlos be made interest payments referred to in this article. Them institutions credit may accredit the retention effected against the tax on revenues to its cargo, in the Declaration of the exercise, whenever have with laconstancia of retention. In no event shall request the return give them amounts not credited to the exercise.
When interests do not be hubierenpagado the date of their enforceability, the retainer will be obliged to enteraruna amount which must be retained in laexigibilidad date.
Credit institutions must build your other income the interests referred to in this article. Such institutions, for the effects of the third paragraph of the article 77 deesta law, not subtract from the result fiscal the tax paid according to estearticulo.
When the person paying interests cover on account of the property tax than this lecorresponda, the amount of that tax shall be considered interest.
You will not cause tax to which family this article by the interests that receive such establishments yque, of having been paid directly to a resident abroad, would be exempted from the payment of the income tax under the terms of article 166 of this Act.
Article 49. Sufficient of credit may accumulate them income that is derived of losconvenios with the Secretariat of Hacienda and credit public, in them terms give the fraction III of the article 32-B of the code Fiscal of the Federation, in moment in that them perceive in effective or in goods and in the amount efectivamentepercibido a time made them decreases planned in such conventions.
Credit institutions, todetermine the annual inflation adjustment be combined or deductible, in terms of article 44 of this law, be considered as credits, as well as lossenalados in article 45 of the same, the credits referred to in that article I lafraccion.
Article 50. Sufficient of insurance will make them deductions to is concerns this title, within which considered the creation or increase, only of lasreservas of risks in course, by obligations pending of meet porsiniestros and by maturities, as well as of them reserves of riesgoscatastroficos.
Them institutions of segurosautorizadas for the sale of safe of Inns, derivatives of them laws safety social, besides make them deductions planned in the parrafoanterior, may deduct it creation or the increase of the book matematicaespecial linked with them safe before mentioned, as well as them otrasreservas planned in it law General of institutions and societies Mutualistasde safe when met with the condition of that all release is destinadaal fund special of them safe of Inns , in accordance with this Ultimaley, in which the Federal Government participates as trustee.
When at the end of an ejercicioproceda decrease the reservations referred to in this item in relation tothe incorporated in the period immediately preceding, the difference will accumulate as income in the year in which appropriate reduction. To determine it decrease of reserves, shall not be considered the release of dichasreservas to the special pension insurance fund to which family the previous paragraph.
Also will be deductible interests that as a procedure of adjustment of premiums paid ocompensen institutions to its policyholders, in accordance with the polizasrespectivas or the llamadosdividendos.
Article 51. Sufficient insurance, for the purposes of article 44 of this law, shall, Additionally, as credits for the effects of the citadoarticulo, land and shares representing investments autorizadaspara ensure the deductible reserves in accordance with the previous article, the CreatedBy institutions. For these purposes, shall be deemed the balances of accounts of land and actions on the last day of each month, without any update. When alienated is such property, the original amount of oel proven cost of acquisition investment, as appropriate, not seactualizara.
Article 52. Sufficient guarantees will make the deductions referred to in this title, within which the creation or increase, considered carried out previarevision of the National Committee of insurance and bonding, of the siguientesreservas: to) Lade guarantees in force.
(b) contingency Lade.
When at the end of an ejercicioproceda decrease the reservations referred to in this item in relation tothe incorporated in the period immediately preceding, the difference will accumulate as income in the year in which appropriate reduction.
Also will be deductible interests that as a procedure of adjustment of premiums paid ocompensen institutions to its policyholders, in accordance with the polizasrespectivas or the llamadosdividendos.
Article 53. Loscontribuyentes which had acquired property or rights by dación en pago oppor award, which cannot be stored in property by law, may not deduct them in accordance with article 25 of this law. To determine laganancia obtained or the loss incurred in the disposition made of loscitados goods or rights, subtract income obtained by dichaenajenacion in the exercise which is alienating the property or right, the costocomprobado of acquisition, which are can be adjusted by multiplying it by elfactor update for the period since enel which good or right was acquired by payment in kind or by award yhasta the month immediately prior to the date in which the well or seaenajenado right to a third party, who received it in payment or award.
For actions, the amount that will be subtracted in terms of esteparrafo, will be the average cost per share is determined based upon by article 22 of this law.
Article 54. Sufficient that make up the financial system which shall porintereses payments, must retain and find tax by applying the rate that alefecto established the Congress of the Union for the financial year concerned inthe law of Federation income on the amount of capital that results in alpago of interests, as provisional payment. The retention is know before office authorized, to more take the day 17 of the month immediately following aaquel to which corresponds, and is must issue proof fiscal in the queconste the amount of the payment of them interests, as well as the tax retained.
No retention shall be that family the previous paragraph, in the case of: I. Interesesque a: paid to) Lafederacion, the States or municipalities.
(b) decentralised agencies whose activities are not preponderantementeempresariales, as well as those subject to budgetary control in terms of the Federal budget and fiscal responsibility, to determineel tax administration service.
(c) Lospartidos or associations political, legally recognized.
(d) moral persons authorized to receive tax-deductible donations in deesta law terms.
(e) Lassociedades of investment specialized in funds for the removal, to them fondosde inns or retirement of personal complementary to which sets Thelaw of the safe Social and to them companies of safe of Inns autorizadasexclusivamente for operate safe of Inns derivatives of them laws safety social in the form of income annuities or insurance of sobrevivenciaconforme to such laws, as well as to them accounts or channels of investment that seimplementen on the occasion of them plans personal for the removal that is refiereel article 151, fraction V of this law.
(f) States foreigners in those cases of reciprocity.
II. Interesesque be paid between the Bank of Mexico, the institutions that make up financial system and investment companies specialized parael retirement funds. Not will be applicable it willing in this fraction, trying to is interest that derived from passive that not are to cargo of such institutions osociedades, as well as when these act by has of third.
III. Losque be paid to funds or trusts of economic promotion of the La.
IV. Losintereses financial intermediaries to pay pension fund staff and seniority premiums, ojubilaciones established in terms of article 29 of this law or those who are paid to societies ofinvestment in debt instruments to administered form exclusivainversiones of funds or group as investors in a way exclusivaa the Federation, to the States the municipalities, the organismosdescentralizados whose activities are not predominantly business, political parties alos and political associations legally recognized.
V. Interests that are paid to funds of saving and boxes of saving of workers oa them people moral constituted only to administrardichos funds or boxes of saving.
Upon in the preceding paragraph shall apply only when compliance with following conlo: to) Chelae funds and savings mentioned in this fraction comply with the requirements which are specified in the regulations under this law and quequien constitute the background or caja de ahorro or moral person who seconstituya only to administer the Fund or the savings from that setrate have documentation that stated in that regulation available to the tax authorities.
(b) claws people morales to is refers this fraction, to more take the 15 February of each year, present to the service of Administration Tributariainformacion of the amount of the contributions made to them funds and boxes deahorro that manage, as well as of them interests nominal and real paid, in the exercise of that is try.
Upon in this fraction does not apply to the interests that paid wings moral persons referred to in this fraction by inversionesdistintas of which are carried out with the resources of the funds and boxes deahorro workers who administer.
VI. interest is paid to them societies of investment to is concerns the article 87 yde income variable to is concerns the article 88, of this law.
VII. Lasganancias obtained in the financial operations resulting from capitalreferenciadas to a currency exchange rate that occur in the mercadosreconocidos referred to in section I of article 16 C of the fiscal code the Federation.
Article 55. Sufficient that make up the financial system, paying interests to which refers the preceding article, shall have, in addition to the obligacionesestablecidas in other articles of this law, the following: I. Presentarante the tax administration service, later than the 15 th February of each year, information about the name, record Federal deContribuyentes, domicile of the taxpayer concerned and the interesesnominales and real referred to in article 134 of this Act the rate nominal average interest and number of days of the investment, it paid in elano's previous immediate calendar, with respect to all persons to quienesse had paid interests, irrespective of the provisions of articles 192 and 295 of the securities market law, 117 of the law credit grassroots and 55 of the investment companies act.
Tax authorities will provide the necessary measures to ensure confidentiality of the information to be submitted under the terms deesta fraction. Such information must only be made encrypted and security measures tothe previously agreed by the institutions of the sistemafinanciero and the tax administration service.
II. provide people made those payments, later than the 15th of febrerode each year, evidence that will point to the nominal amount and the actual interests paid or, where appropriate, loss determined in accordance with the articulo134 of this law, and withholdings made, corresponding to the previous ejercicioinmediato.
III. to preserve, in accordance with the provisions of the Fiscal Code of the Federation, information related to supporting prosecutors and esteimpuesto withholding.
IV. Proporcionaranualmente later on February 15, the information of the enefectivo deposits that are made to the accounts on behalf of the contribuyentesen the institutions of the financial system, when the monthly amount acumuladopor deposits that occur in all accounts of the taxpayer thatthe is incumbent in a single institution of the system financieroexceda of $15,000.00 as well as cashier's checks, in the terms provided for the service with respect to all purchases in effective tax management through general rules.
For the purposes of this article, seentiende by cash deposits, deposits in national currency oextranjera that occur in any type of account that persons fisicaso morales have their name in the institutions of the financial system, as well as purchases in cash of cashier's checks. Cash deposits, which are carried out in favour of natural persons shall not be considered omorales by electronic transfers, transfer of account, securities credit or any other document or scheme agreed with institutions financial system under the terms of the applicable law, even if they are in charge of the same institution that receives them.
Article 56. Financial Losintermediarios involved in the disposal of accionesrealizadas through the Bolsa Mexicana de Valores concession in terms of the law of the securities, must inform the service management tax, by 15 February of each year, in a form which is established, the name, record Federal deContribuyentes, domicile, as well as data from the disposals of accionesrealizadas through the Bolsa Mexicana de Valores concession in terms of law of the stock market, carried out in the previous calendarioinmediato year, that request in such form, with respect to all persons who had carried out disposal of shares.
CAPITULOV Delas LOSSES article 57. Tax loss will be obtained from the difference between cumulative income report and the deductions authorized by this Act, that the amount of estasultimas greater than revenues. He result retrieved is increase, inits case, with the participation of the workers in them utilities of corporate paid in the exercise in them terms of the article 123 of Constitution political of them United States Mexican.
The loss fiscal occurred in unejercicio may decrease is of the utility tax of them ten ejerciciossiguientes to exhaust it.
When the taxpayer not disminuyaen an exercise the loss fiscal of exercises earlier, and can haberlohecho according to this article, will lose the right to do it in them ejerciciosposteriores and until by the amount in which could have it effected.
For the effects of this article, elmonto of the loss tax occurred in an exercise, is updated
by multiplying it by the factor corresponding to the periodocomprendido update from the first month of the second half of the year in the queocurrio and up to the last month of the same year. The part of the perdidafiscal of exercises earlier already updated pending of apply contrautilidades tax is updated multiplying it by the factor upgrade corresponding to the period understood from the month in which seactualizo by last time and until the last month of the first half report in which is apply.
For the purposes of the preceding paragraph, when odd is the number of months of the year occurred loss, seconsiderara as the first month of the second half, the immediate month after taken appropriate half of the exercise.
The right to decrease the perdidasfiscales is personnel of the taxpayer incurred by them and may not be transmitidoa another person or as a result of fusion.
For excision of societies, them losses tax pending of decrease is of utilities tax, sedeberan divide between them societies escindente and them inconsequential, in laproporcion in that is divide the sum of the value total of them inventories and of accounts by charge related with them activities commercial of laescindente when this performed preponderantly such activities, or give them active fixed when the society escindente performed preponderantementeotras activities business. To determine the proportion that is refiereeste paragraph, you must exclude investments in real estate afectosa no preponderant activity.
Article 58. Inthe case of merger, the merging company will only reduce your perdidafiscal slope of decline at the time of the merger, with charge to the utilidadfiscal corresponding to the exploitation of the same twists that seprodujo loss.
When change them partners oaccionistas that possess the control of a society that have losses fiscalesde exercises previous pending of decrease and the sum of their income inthe three last exercises have been minor to the amount updated of esasperdidas to the term of the last exercise before the change of partners oaccionistas, this society only may decrease them losses against profits tax corresponding to the exploitation of them same turns inthe that is produced them losses. For these purposes, shall be deemed income shown in the financial statements for the periodosenalado, approved by the shareholders meeting.
For them effects of the paragraph earlier, is considered that there is change of partners or shareholders that possess the control ofa society, when change them forks, direct or indirectly, of more than the fifty percent of them actions or parts social with right to votode the society of that is try, in one or more acts made within unperiodo of three years. This paragraph does not apply in cases enque partners or shareholders change occurs as a result ofheritage, donation, or on the occasion of a restructures corporate, fusion oescision of societies that are not considered alienation in terms Delcodigo Fiscal of the Federation, provided that in the case of restructuring, merger or demerger partners or direct or indirect shareholders who control such acts mantenianel keep it with posterity to them. Inthe case of merger, must be the provisions of the first paragraph of estearticulo. For these purposes, the placed shares will not be included between Gran public investor.
The societies referred to in previous losparrafos to decrease outstanding decrease, tax losses should be its accounting records so that control of fiscal susperdidas at every turn can exercise individually regard decade exercise, as well as each new spin incorporating the business. By foulbrood is refers to them costs not identifiable, these must apply is in laparte proportional that represent depending on the income obtained propiosde it activity. This application should be using the same criteria each year.
Not is will decrease the loss fiscal wave part of it, that comes of fusion or of liquidation of societies, in whom the taxpayer is partner or shareholder.
CAPITULOVI DELREGIMEN OPTIONAL FOR GROUPS OF COMPANIES article 59. Groupe of companies which meet the requirements set out in the Presentecapitulo be considered as inclusive and integrated, can solicitarautorizacion to apply the optional scheme consistent calculation and enterarsu income in accordance with the provisions of article 64 of estaLey tax.
The society integrative and lasintegradas that exercise the option planned in this chapter, must aplicarlahasta insofar as it society integrative not present notice for leave of make it, either, when leave of meet any of them requirements established in Estecapitulo.
Notice as it referred to previous doseprogramming must occur before the tax administration service, later within the last month of the previous year that sepretenda cease to apply the option provided for in this chapter.
Companies who choose to apply it in the present chapter will be set out in other provisions of this Act, unless it is expressly designated a tratamientodistinto in this chapter.
Article 60. Parales purposes of this chapter, are considered inclusive societies the quereunan the following requirements: I. Quese try a resident company in Mexico.
II. Quesea owns more than 80% of the shares with voting rights of another outras integrated societies, even when such property is porconducto of other companies which, in turn, are integrated in the same sociedadintegradora.
III. Queen no case more than 80% of its voting shares are owned another or other companies, unless these companies are resident in any country that you have comprehensive information exchange agreement. Paraestos effects, not be computed the shares that are placed between the granpublico investor, in accordance with the rules which in effect issued tax administration service.
For the purposes of this chapter, nose considered shares with right to vote, those who have it limitadoy which, under the terms of the commercial law, called recordingthe enjoyment. In the case of societies that are not by actions deemed courage of the two sides.
Article 61. Parales effects of this law are considered integrated societies in which more than 80% of its voting shares owned, either both directly, indirectly or both, of an inclusive society. Paraestos effects, indirect ownership referred to in this article shall be that having inclusive society through another or otrassociedades which in turn are composed of the same inclusive society.
Article 62. Notendran the character of inclusive or integrated, the following societies: I. Lascomprendidas in the title III of this law.
II. some in them terms of the third paragraph of the article 7 of the present Leycomponen the system financial and the societies of investment of capitalescreadas according to the laws of it matter.
III. Lasresidentes in the overseas, including when to have establishments permanentesen the country.
IV. Aquellasque they are in liquidation.
V. Lassociedades and associations civil, as well as the companies cooperatives.
VI. persons morales that taxed according to those articles 72 and 73 of this law.
VII. associations in participation that is concerns the article 17-B of the Codigofiscal of the Federation.
VIII. some carry to out operations of maquila to is concerns the article 182 deesta law.
IX. Aquéllasque have tax loss carryforwards from prior years outstanding dedisminuir in terms of the provisions of article 57 of this law, that sehubieren generated prior to the date that eligible aque referred to article 60 or 61 of this Act, as applicable.
X. Lasempresas who provide air transport service.
Article 63. Get the authorization referred to in article 59 of this Act, inclusive society must meet the following requirements: I. Contarcon conformity in writing of the legal representative of each integrated lassociedades to determine and find tax income inthe terms set forth in this chapter.
II. present it authorization to tax authorities over the latest August 15 of the year immediately prior to that which is pretendadeterminar the tax under the terms of this chapter, accompanied with information stating the service through general rules management tax, must be that date meet the requisitosprevistos chapter.
III. Enla application referred to in the above fraction, pointing to all lassociedades that have the character of integrated pursuant to Estecapitulo.
The authorization referred to in estearticulo will be staff from the taxpayer and may not be transmitted to otrapersona or on the occasion of the merger.
Article 64. Inclusive society and its integrated to determine tax revenues of the workout you must learn, as well as that it may differ, shall be as follows:
I. Lasociedad concerned shall determine its outcome or tax loss report pursuant to article 9 of this law.
II. Lasociedad Integrator will get the fiscal result integrated, as follows: to) add the tax profit for the period in question, corresponding to the built-in lassociedades.
(b) you subtract the tax losses for the year in which you have incurred the sociedadesintegradas, without the update referred to in article 57 of this law.
c) as the case may be, will add its fiscal result or subtract your tax loss, report concerned. The loss tax will be without the update to family the article 57 of this law.
Concepts referred to in the preceding subparagraphs shall be added together or subtract in integrated participation.
III. Lasociedad integrating calculates a factor of fiscal result integradocorrespondiente on the exercise in question, which shall be obtained by dividing integrated fiscal elresultado of exercise between the sum of the resultadosfiscales obtained in that period by the inclusive society and sussociedades integrated into the integrated participation. Integrated resultadofiscal factor shall be calculated up to the diezmilesimo.
Busing of that the result fiscal integrated is negative, the factor deresultado fiscal integrated will be zero.
IV. Lasociedad question will determine the tax for the year to learn, orderwhat which will add the amount of the tax that corresponds to the integrated participation with which corresponds to non-integrable participation, as following alo: to) on the integrated involvement Elmonto, multiplying ittax who has corresponded him not to apply the provisions of the Presentecapitulo by the integrated participation of the exercise shall be determined , the amount obtained semultiplicara by the factor of result fiscal integrated that is concerned lafraccion III of the present article.
(b) corresponding to non-integrable participation Elmonto, shall be determined by multiplying the tax that you shall not apply upon in this chapter by non integrated participation report.
(c) the amounts obtained in the preceding subparagraphs Lasuma will be the tax to sedebera learn together with the Declaration that it corresponds to the ejerciciofiscal concerned.
V. Must between the tax that corresponds to integrated participation and elobtenido under subsection a) fraction IV of this article, shall be ittax of the period which may be extended for a period of three years, altermino which must learn in accordance with provisions in the first paragraph of article 67 of this law.
For the purposes of this chapter, integrated participation will be the stake having a sociedadintegradora in the equity of an integrated society during the fiscal year, either directly or indirectly. Estosefectos, shall be regarded as the daily average that corresponds to this exercise.
The participation liner from lassociedades inclusive will be of the 100%.
Not integrated participation will be shareholder participation in which the inclusive society do not engage direct oindirectamente in the share capital of an integrated society.
When society inclusive or integrated lassociedades have investments that referred to in article 176 deesta law, society inclusive or its integrated should not considered taxable elingreso, the utility tax or the fiscal result, derived from dichasinversiones to determine its fiscal result or the tax loss and are alo arranged in article 177 of the Act.
Article 65. Lassociedades inclusive e integrated during the period by which should pagarel tax on the income in them terms of this chapter take it has utility fiscal NET applying them rules and the procedure established enel article 77 of this law, must be to it willing in the presentearticulo with regard to the utility fiscal net of the exercise, according to losiguiente: I. tuples exercise will identify the amount of the utility fiscal NET correspondientea (: a) integrated participation, which multiply the tax profit NET porla integrated participation corresponding to the society concerned.
(b) integrated participation by which exercise tax, was paid mismaque is obtained by multiplying the amount that is subject to the incisoanterior by the factor referred to in the subparagraph III of article 64 of law lapresente.
(((c) integrated participation by which exercise tax, it differed mismaque will be obtained from reducing the amount obtained pursuant to subsection a), amount resulting in accordance with subsection b) above.
(d) participation not embeddable, which shall be calculated by multiplying the net utilidadfiscal not integrable participation.
II. Paraefectos of the provisions of the first paragraph of article 77 of this Act, unicamentese added to net tax income account the part of the net utilidadfiscal of the exercise that has been determined in accordance with subparagraphs b) and d) of section I of this article.
III. Cuandose pay the deferred tax referred to in article 64 of this law, society concerned to increase the balance of your account in net utilidadfiscal for the year in which occurs the payment with the tax profit netasenalada in subsection c) of section I of this article that apply to you. Also, if paid in advance deferred tax is may increase the balance on account of net tax income for the year queocurrio this payment with the tax profit NET that corresponds to the same.
Article 66. Laautorizacion to exercise the option referred to in article 59 of estaLey, shall have their effects for the Group of companies from the ejerciciosiguiente to the one in which it is granted.
The companies that comply with upon in this chapter to be considered as integrated before quesurta effects authorization, will be incorporated into the group from the ejerciciosiguiente to the one in which the authorization was obtained.
Societies that qualify comointegradas subsequent to the date on which was effective effects authorization, shall incorporate in the financial year following that in which it occurs dichosupuesto.
In the case company integradasque join the Group of companies in the period that elapses between the date of submission of the application to exercise the option to be refiereel this chapter and the one that is notified of the authorization, the Integrator must submit the notice of incorporation within the quincedías following the date that notice be given approval by tax authorities.
For the purposes of this article, inclusive society must be, within fifteen days following wing date that purchase directly or through another or other sociedadesintegradas, more than 80% of the shares with voting rights of a company, the tax authorities unaviso that is designated, the percentage integrable departicipacion, as well as the kind of participation either directly, indirectly or in both ways, accompanied with that information through general rules set the tax administration service.
In the case of the surjacon reason for a split society, the inclusive society must present the avisodentro of the forty-five days following the date on which is constituyala company being divided.
When the inclusive do not enter auna society which must be regarded as integrated, the group must leave deaplicar the option referred to in the present chapter, being forced both the integrated news and laintegradora tax which have been deferred, with the update and charges corresponding to the period transcurridodesde date that the tax of each society should learn of not haberestado the provisions of this chapter and until it is made. The foregoing shall also apply in the case in which is incorporate a sociedadque does not qualify as a company integrated in the terms of article 62 deesta law.
Article 67. Lassociedades that have opted by apply it willing in this Capitulodeberan learn the tax on the income deferred in the same date in accomodations present the statement corresponding to the exercise following to that in that completed the term of three exercises to is refers it fraction V article 64 of this law.
Sedebera deferred income the tax find updated for the period from the month in which sedebio have paid tax of not exercising this option until the presentation of the statement before a designated date.
Article 68. Society that no longer should be considered as integrated or which ceases to meet the requirements to be, must unsubscribe from the date in this so-called queocurra and learn within the next month the tax to hubierediferido during the period that was to the provisions of this chapter.
The tax deferred to find seactualizara by the period understood from the month in that is due haberefectuado the payment of the tax of each exercise of not apply the option planned in this chapter and until the same is perform.
In the case of merger of companies, merging society must pay the tax which has delayed the sociedadintegrada that disappears during the merger, by applying the provisions of the first and second paragraphs of this article.
(Trying to is of excision of societies, the society that participate with character of escindente or which have the caracterde being divided designated in terms of it willing in the article 14-B, fraction II, subsection b) of the code Fiscal of the Federation, must pay withinthe month following to that in which dispense effects it excision, the total delimpuesto that with prior to that made any deferred it sociedadescindente , by applying the provisions of the first and second subparagraphs of estearticulo. The society escindente that subsists may continue applying upon in this chapter from the exercise next to that in that ocurrala excision.
When an integrated society seubique in the present article, the inclusive society must submit a notice to the tax administration service within losquince days from the date in which occurs this so-called, accompanied by dela information signalling service tax mediantereglas of a general nature.
Article 69.Cuando the inclusive society no longer apply the option referred to in this regulation chapter, it can no longer be considered as inclusive or leave dereunir requirements to be it, every company must unsubscribe to partirde the date in which occurs this course and find out within the next month ittax that was deferred during the period that was to enel this chapter.
The deferred tax to find seactualizara for the period from the month in which was haberefectuado the payment of tax of each year do not apply the option provided for in this chapter and until it is made.
When the inclusive society seubique in any of the cases referred to in the first paragraph ofis article, the companies comprising the group will be impedidaspara back to apply the option referred to in this chapter during the tresejercicios following the day in which to refresh the so-called concerned.
In the case of merger of companies, when society that disappears during the merger is the sociedadintegradora, both the merging party, and integrated societies will be required to the entire of the deferred tax, applying provisions of the primery second paragraphs of this article.
Trying to is of the excision partial give the society integrative, the society that participate with character of escindentedebera pay within the month following to that in which dispense effects laescision, the total of the tax that with prior to that made hubierediferido the society escindente, applying it willing in the first and segundoparrafos of this article.
En_caso_de total excision of integrative society, society that has the character of being divided designadaa referred to article 14-B, section II, subparagraph (b)) of the tax code give the Federation and integrated societies must be the provisions of the first and second paragraphs of this article.
When the group is placed in upon in this society article inclusive, the merging party, laescindente or the divided referred in the previous paragraph, as appropriate, must submit the notice herself referred to the last paragraph of article 68 deesta law by each of the companies of the group included in tax administration service within fifteen days to date in which occurs the so-called presenting information that points service of tax administration through general rules.
In the event that any society stopped be integrated or inclusive in terms of it willing in the Presentecapitulo, or, when such societies stop of meet them requisitosestablecidos in the same and the society of that is is continue applying lapresente option, the group is will find obliged to the whole of the impuestodiferido, applying it willing in the first and second paragraphs of the presentearticulo as well as the extra charges resulting from the month in which was haberefectuado the payment of tax of each year had not implemented the option and until the month in which it becomes aware.
Article 70. (Lassociedades that apply the option to is concerns this chapter, besides refer established in others articles of the present ordering, will have them following: I. Laintegradora and them integrated must carry and keep them records that below is point: to) Losque allow determine it has of utility fiscal NET to is concerns article 65 of this law.
(b) Delos dividends or profits earned or distributed, including to nohubieren come from your net tax income account, according to upon in the General rules which for these purposes issued tax administration service.
II. Laintegradora and them integrated must attach to the Declaration informative desu situation fiscal that are forced to present according to it willing enel article 32-H of the code Fiscal of the Federation, copies of them views queen matter fiscal received of third and that have had the effect dedisminuir the result fiscal or increase the loss fiscal of the exercise.
III. Laintegradora should bring and keep the following records: to) that in which is displayed the determination of the integrated tax result and delfactor of integrated tax profit for the year.
(b) Delporcentaje of participation integrated that the society integrative hubieremantenido in each an of the companies integrated in the exercise.
Losregistros referred to in this article shall be kept in tantosus tax purposes may be long in time, in terms of the established tax provisions.
IV. Lasociedad inclusive shall be obliged to file statement of the ejerciciodentro of the three months following the close of the same, in that manifiesteel factor of integrated tax result.
It must also make public in the month of may of the year concerned, information relative to the tax which has been deferred in accordance with Estecapitulo, using its website or media that the service tax management established through general rules.
V. Integrated Lassociedades must: to) inform society inclusive within the three months following the date in quetermine exercise the result or fiscal loss to les hubierecorrespondido.
(b) Presentardeclaracion of the exercise within the three months following the close out.
(c) Hacerpublica in the month of mayo of the exercise of that is concerned, the information relative to the tax that is any deferred according to this chapter, using its page of Internet or them media that the service of Administration tax set by rules of character general.
Enel case that one or more of the integrated companies need to modify suresultado or fiscal loss for the period, will be complementary to the Declaration in subparagraph (b)) of this fraction. In dichosupuesto, the inclusive society will be forced to be complementary of the exercise in which manifest the integrated fiscal deresultado factor.
Cuandoen the exercise of their powers, tax authorities modify elresultado fiscal or tax loss of one or more integrated societies or laintegradora and thus modify the tax result integrated, the sociedadintegradora and integrated will present supplementary declaration pursuant to upon in the previous paragraph.
Sicomo consequence of it willing in any of them two paragraphs earlier, is a difference of tax to charge of the inclusive or of any of susintegradas, these societies is will find forced to learn the impuestoactualizado and them surcharges that correspond by the period understood from date in that due do is the payment and until the same is perform, mediantedeclaracion complementary.
So-called when referred to in the preceding paragraph arising out of a fiscal result integrated, alfactor modification the inclusive society will present it supplementary declaration in which the above-mentioned factor is corrected amore to take him where he was presented the Declaration which gave sourceto the marked difference in the last month of the first or second half of the ejerciciocorrespondiente or that the authority has amended elresultado or fiscal loss of one or more of the companies in the group.
I busing that the inclusive society or any of the companies integradasmodifiquen its result or tax loss exercise, or when in the exercise of its powers, the tax authorities change the resultadofiscal or of the inclusive or of one or more sociedadesintegradas-tax loss, and these so-called occur once learned the tax diferidoconforme to the fraction V of article 64 of this law , society integrated or it integrative, according to is try, must cover both ittax to his charge as the update and surcharges that in his case is hubierengenerado as consequence of the modification referred, without by such w/ should recalculate the result fiscal integrated, or the factor of resultadofiscal integrated. Also, when the irregularity consist in manifest unaperdida fiscal greater to it really suffered, it society integrative must customize result fiscal integrated and the factor of result fiscal integrated, and lassociedades that have had tax to its charge must learn theupgrade and surcharges that les corresponds by the difference between ittax that in his time is learned and which due learn is , by the periodocomprendido from the month in which tax that should have been paid of not haberejercido this option to the date that payment is made.
VI. Cuandouna integrated society or integrative concluded operations through the cualesenajene land, investments, actions, social parties, among others, withany other company of the group, shall make them as provided for in article 179 of this Act.
It society integrated that not drain any of them obligations to is concerns this article must apply upon in the article 68 of the present law, being forced to learn latotalidad of the tax on the income deferred by the period in that applied this option, with them surcharges that are from the month in that is due haberefectuado the payment of the tax of each exercise of not have applied it option and until the same is perform.
In case of the company integradorala which fails to comply with any of the obligations referred to in this article, the Group should cease to apply the option referred to in this chapter, each company being forced to learn all of the tax on revenues deferred by the period in which this option with the update ylos applied surcharges resulting from the month that should have made the tax each year there is no pagodel applied option and until stored is made, the provisions of article 69, last paragraph, deesta law.
Article 71. Lassociedades inclusive and integrated will determine interim payments aenterar in each of the months of the year in accordance with the following: i. calculate the provisional payment of the period concerned in accordance with the procedure yreglas laid down in article 14 of this law.
II. Alresultado determined pursuant to the preceding fraction, is leaplicara integrated participation corresponding to the period inmediatoanterior, the obtained amount will be multiplied by the factor corresponding to the period immediately preceding integrated resultadofiscal.
III. section I of this article Elresultado shall be multiplied by the participation not integrable.
IV. interim Elpago period to learn, be the amount obtained desumar the results obtained according to the fractions II and III above.
V. Against tax of the exercise to learn in terms of it provisions in the articulo64 of this law is may accredit them payments provisional corresponding same, made pursuant to the present article.
For the first exercise in thatthe group apply the option referred to in this chapter, the sociedadintegradora calculated factor of fiscal results integrated in terms of upon in fraction III of article 64 of this law that you hubierecorrespondido the group in the period immediately preceding if ejercidodicha option. In this case, the first payment interim of the ejerciciocomprendera the first, the second and the third month of the aforementioned exercise.
CAPITULOVII OF LOSCOORDINADOS article 72. Seconsideran coordinated, to them people morales that manage and operate activosfijos or active fixed and land, related directly with the actividaddel trucking land of load or of passengers and whose integrantesrealicen activities of trucking land of load or passengers ocomplementarias to such activities and have active fixed or active fixed yterrenos, related directly with such activities.
Coordinated meet refer laid down in this law, applying the effect to provisions of section I of chapter II of title IV of the same, according to the following: I.efectuaran porcuenta of its members retentions and the whole of the same and, in sucaso, issued the certificates of these deductions, when this law or other tax provisions oblige it , as well as the proof fiscalcorrespondiente.
IV. will provide to its members, proof of income and expenses, as well as the coordinated impuestoque paid on behalf of the Member, to take the 31 of January each year.
For the purposes of this article, loscoordinados will comply with its own obligations and will do so in the form conjuntapor their members in cases where applicable. Also, the impuestoque determined by each one of its members is know of way conjuntaen a single statement.
For the purposes of this Act, elcoordinado is regarded as responsible for the fulfillment of the obligacionesfiscales carried out by its members, with regard to the operations carried out through the coordinated, being responsible for solidarity members that makes compliance with the part corresponding.
For them effects of this article, nose considered that two or more people are parts related, when services of trucking terrestrial of load or of passengers is provide people with which them contributing is are interrelated inthe administration, control and participation of capital, provided that the serviciofinal of trucking of load or of passengers is provided to terceroscon which not is are interrelated in the Administration control equity and this service is not provided jointly with laenajenacion of goods. Related parties are not considered when the auto shipping service between co-ordinated or members thereof.
When people physical s in co-ownership and opt to pay through coordinated inthe terms of this chapter, coordinated sayings will be those who comply with tax joint ownership refer and shall be regarded as representantescomunes the same.
Article 73.tratandose of individuals that meet tax obligations porconducto of several co-ordinated which are members, when income come exclusively from land of depasajeros or load carrier, must apply to coordinated which are members, information necessary to calculate and find tax income queles corresponds. Except when they have exercised the option referred to in elcuarto paragraph of section II of article 72 of this law.
To calculate and find the impuestodel exercise shall apply the provisions of article 109 of this Act. To taxable utility determined pursuant to that provision, will apply the imperfect article 152 of the present system.
Members natural persons people morales engaged in land passenger cargao trucking activities, will meet the obligations set out in this Act both individual, provided that they manage directly the lescorrespondan vehicles or had brought them to the legal entity concerned.
When they choose to pay the tax was individual shall give notice to the tax authorities and advise porescrito to the respective moral person, at the latest by the date on which debaefectuarse the first provisional payment of the exercise concerned.
Them people physical that have optadopor pay the tax individually, may deduct them expenses realizadosdurante the exercise that correspond to the vehicle that managed, inclusocuando them proofs tax of them same is find to name delcoordinado, whenever such documentation meets them requirements that senalenlas provisions tax e identify to the vehicle to which corresponds.
Them people morales not considered them income that correspond to their members that had paid in formaindividual or the deductions that to them correspond, must deliver to people physical and moral that pay the tax individually, laliquidacion of them income and expenses. Moral persons referred to in primertermino shall retain copy of the settlement and of slips made in exercise losgastos, relating to the vehicle managed to pordichas individuals during the Fiscal of the Federation concerning article 30 Delcodigo.
Moral people who are refiereel article 72 of this law shall apply the provisions of article 12 of the lamisma, when they go into liquidation, and must meet the requirements that alefecto will be established in the regulations under this law.
The moral people who realicenlas business activities on behalf of its members, must not redwoodcity obligations of this article and with articles 72, 76, 102 and 105 Dela this law.
When members of the personasmorales referred to in this chapter, be grouped together in order to carry out both joint expenditure necessary for the development of activities to the same family, may make deductible the proportional part of the expenditure was individual, even though tax receipts are on behalf of whether other members, provided that such receipts qualify other pointing the tax provisions.
CAPITULOVIII REGIMENDE ACTIVITIES AGRICULTURAL, LIVESTOCK, FORESTRY and FISHERIES article 74. They must comply with their tax obligations in respect of the tax on the rentaconforme to the regime established in this chapter, the siguientescontribuyentes: I. Laspersonas morales of agrarian law engaged exclusively appearances agricultural, livestock or forestry, production cooperative societies and other moral people, engaged exclusively adichas activities.
II shall calculate and learn, by each one of its members, those payments provisional inthe terms of the article 106 of this law. To the result obtained as fraction Athis shall apply the rate of that article being people physical, or the rate established in article 9 of the same, in the case of legal entities.
II Efectuarpor has of their members them retentions and the whole of the same and, inits case, issue them records of such retentions, when this law or deposed provisions tax force to this.
MPI2: Proportional amount of tax income paid abroad can corporate level, referred to in paragraphs fourth and fifth article 5 of this law.
DN: dividend or utilidaddistribuido by the society resident in the foreign to the person moralresidente in Mexico decreased with the retention or payment of the tax on revenues that in its case is has effected by your distribution.
AC: Tax acreditablesconforme to the first, second and fourth paragraphs of article 5 of this law quecorrespondan income accumulated both by the Asper perceived dividend proportional amounts.
When the sum of tax revenues paid in accordance with article 9 of this law, the times nodeducibles for effects of the tax on the income, except those listed inthe sections VIII and IX of article 28 of this law, the participation of workers in the profits of the companies referred to in the Idel fraction article 9 of the same , and the amount to be determined according to the parrafoanterior, it is more result Prosecutor of the exercise, the difference sedisminuira of the balance of the account of net tax income having the ending financial year or, where appropriate, fiscal net income to be determined in the following exercises, until it. In this last case, the amount that sedisminuya is updated from the last month of the exercise in which sedetermino and until the last month of the exercise in which will decrease.
When an exercise resultadofiscal is modified and the modification reduces the tax profit netadeterminada, the updated amount of the reduction shall be reduced delsaldo of the account of net tax income that the legal person has to date in which the supplementary declaration. When the importeactualizado of the reduction is greater that the account balance to the introduction of the aforementioned Declaration date, shall pay, in the mismadeclaracion, the tax income resulting from applying the rate family article 9 of this law to the amount resulting from the join must between reduction and the balance of the concerned has , the impuestocorrespondiente to this difference. To determine the tax to be debeadicionar, multiply the difference cited by 1.4286 factor and alresultado shall apply the rate of article 9 of this law. He amount of lareduccion is updated by those same periods in that is updated utility tax net of the exercise of that is try.
The balance of the has of utilidadfiscal NET must transmit is to another u other societies in them cases melting or excision. In this last case, said balance is divided between society escindente and them societies breakaway, in the proportion in that is perform the partition of the capital accounting of the State of position financial passenger the Assembly of shareholders and that has served of base to make laescision.
Article 78. Moral people residing in Mexico that will reduce its capital will determine utility distributed, subject to the following: i. I. That seconstituyan and work exclusively as entities that is engaged acualquiera of them late to is refer them fractions VI, X, XI, XII, 19TH, XX and XXV of the article 79 of this law and that, of conformity with them rules together general that to the effect issued the service of Administration tax, a part substantial of its income it receive of funds provided by Lafederacion federal entities and municipalities, donations or aquellosingresos derived from the realization of its corporate purpose. Trying to deaquellas entities in whose favor is issued an authorization for tax-deductible recibirdonativos abroad in accordance with the treaties, in addition to complying with the foregoing, do not they may receive income in cantidadesexcesivas concept of lease, interest, dividends or royalties or poractividades not related to its corporate purpose.
II. which activities that develop have as their primary aim compliance of its corporate purpose, without which they cannot intervene in political campaigns or engage in propaganda activities.
III. Laspersonas referred to in this article may perform activities destinadasa influencing legislation, provided that such activities are not remuneradasy are not carried out on behalf of people or sectors that otorgadodonativos have them and also provide the following tax information management service: to) Lamateria the subject of study.
(b) Internationallegislation which is intended to promote.
(c) Loslegisladores with whom will perform promotional activities.
(d) social sector, industrial or branch of economic activity that would benefit from the proposal.
(e) materials, data or information that contribute to the legislative, clearly identifiable bodies in terms of their origin and authorship.
(g) Cualquierotra related information to be determined by the tax administration service by General rules.
IV. Quedestinen its assets exclusively for the purposes of its corporate purpose, nopudiendo confer any benefit on the remaining distributable person fisicaalguna or to its members individuals or companies, unless concerned eneste case, any moral persons or autorizadospara trusts receive tax-deductible donations or question of compensation actually received services.
V. Queal moment of its liquidation and on the occasion of the same, secured all desu heritage entities authorized to receive tax-deductible donations.
VI. Mantenera available to the general public the information relating to the authorization to receive donations, the use and destination is given to the donativosrecibidos, as well as the fulfillment of tax obligations, and where appropriate, the information referred to in section II of this article, the term yen terms that by General rules set the service tax management.
VII. inform the tax authorities, through the media and electronic formats, the tax administration service quesenale rules of caractergeneral, later the 17th of the month immediately subsequent to that in which the performs the operation, donations received in cash in monedanacional or foreign, as well as parts of gold or silver, which seasuperior amount to a hundred thousand pesos.
Information to is refers this fraction will be to provision of secretariat of Hacienda and credit public, in the terms of the second parrafodel article 69 of the code Fiscal of the Federation.
VIII. inform the tax authorities, in the terms that designate the service tax management by rules of a general nature, operations concluded with related parties and services that recibano of the goods purchased, who granted them donativosdeducibles under the terms of this law.
The requirements referred to in lasfracciones IV and V of this article, should include in the escrituraconstitutiva of the legal entity concerned with the character deirrevocable.
In all cases, the donatariasautorizadas must comply with the requirements of administrative control and detransparencia, which effect to establish the regulations under this law and the rules generally which issued the tax administration service.
The tax administration service may revoke or not renew the authorizations to receive donativosdeducibles in terms of this Act, to the institutions that fail to comply with the requirements or obligations as the beneficiary autorizadasdeban comply pursuant to the tax provisions, by resolution
notified personally. That decentralized authority will publish the data details entities in the official journal of the Federation on its Internet page.
For them effects of the paragraph earlier, trying to is of them people to which is refer them articles 79, fraccionesVI, X, XII and XXV, and 84 of this law, except them institutions of assistance or debeneficencia authorized by them laws of the matter, to which is les revoqueo not is them renew the authorization, starting from that dispense their effects lanotificacion of the resolution corresponding and on the occasion of this , may entregardonativos to authorized donee without being limiteestablecido by article 27, section I, les applicable last paragraph of this law during exercise that will revoke them or not renewed them the authorization.
(Them foundations, patronages and others entities whose purpose is support economically them activities of personasmorales authorized to receive donations deductible in them terms of estaLey, may get donations deductible, whenever comply with following requirements: to) Destinenla all of their income to them purposes for which were created.
(b) Losestablecidos in this article, except as provided in its section I.
(He requirement to is refers elinciso to) of the paragraph previous must consist in the writing constituent give the person moral of that is concerned with the character of irrevocable.
Article 83. Associations or civil societies, which constitute for the purpose deotorgar scholarships may obtain authorization to receive tax-deductible donations, provided that they comply with the following requirements: i. which scholarships are granted for studies in education quetengan authorization or recognition of official validity of studies in terms of the General Law of education or, in the case of institutions delextranjero , these are are recognized by the Council national of science technology.
II. which scholarships are awarded through competition open to the public in general and suasignacion is based on objective data related to the academicadel candidate capacity.
III. Quecumplan requirements that relate fractions II to VIII article 82 of this law.
Article 84. Programs of school company established by institutions that have conautorizacion of the Authority tax, will be contributors of this tax and lainstitucion that set the program will be responsible for solidarity with the same.
The mentioned programs may obtain authorization to set themselves up as independent companies, in cuyocaso consider this moment as the beginning of activities.
It service of Administration tax, through rules of character general, will establish them obligacionesformales and the form in that is shall be them payments provisional, while dichasempresas is consider within them programs of school company.
Company to which school programs under this article, they may obtain authorization to receive donativosdeducibles of the income tax, provided that they comply with the requisitosa referred to in article 82 of this law, except as provided in section I of the same article.
Article 85. Parales effects of them articles 79 and 88 of this law, the societies of investment of income variable that distribute dividends perceived of others sociedadesdeberan carry a has of dividends NET.
The account referred to in estearticulo will be integrated with others moralesresidentes in Mexico received dividends and shall be reduced by the amount of the paid to its members, coming from that account. For the purposes of this article, not be include stock dividends or reinvested in the subscription or increase capital from the same person who distributes them within the thirty diassiguientes to its distribution. The balance of it has planned in this articulose updated in the terms of the article 77 of this law.
Article 86. Moral persons referred to in this title, as well as the obligacionesestablecidas in other articles of this law, shall be the following: i. present inthe offices authorized to take day February 15 of each year, statement in which determined the remaining distributable and the proportion that corresponds to each Member of this concept.
IV. the interesesdevengados in favour of the shareholders of investment eninstrumentos of debt will be the sum of earnings received by laenajenacion of its shares issued by such companies and increase Dela valuation of its investments in the same society to the last business day report in question, in real terms for individuals and nominalespara organizations , determined both as is established in the articulo88 of this law.
The impuestomensual referred to in the preceding paragraph shall be the sum of the tax diarioque corresponds to the subject of taut society tax investment portfolio and will be calculated as follows: in the case of titles whose performance seapagado fully in the expiration date, that the preceding paragraph resulting from multiplicarel number of encumbered securities of each species by its average cost acquisition ponderadode multiplied by the rate referred to in article mencionadoen and in the case of the other securities referred to in article 8 of this law, which results from multiplying the number of titulosgravados of each species at their nominal value, multiplied by the same rate.
The sociedadesde investment of equity referred to in the investment companies act shall not be taxpayers of income tax and its members oaccionistas apply to the yields of these societies regime that lecorresponda components of interest, dividends and profit porenajenacion of shares, according to the provisions of this article and other applicable of this law.
The members personasmorales and rentavariable investment companies shareholders will determine interest earned on their behalf by their inversionesen these companies adding earnings received by the alienation of resource and the increase in the valuation of its investments in the mismasociedad to the last business day of the financial year concerned, in terminosnominales, determined both types of income as set out in article 88 of this law , and are the provisions of chapter III of the Tituloii of the same Act with respect to investments in such desociedades.
Article 88. Losintegrantes or shareholders people physical investment debt or investment income eninstrumentos variableacumularan in the exercise the income obtained by the interesesgenerados by encumbered instruments forming part of the portfolio unter societies in accordance with article 87 of this law. Said ingresosera calculated by the operators, distributors, or administrators of lassociedades, as appropriate.
When updated acquisition price of the active investment of rentavariable object is greater than the price of the active object's rentavariable investment on the date of sale, the difference will be the amount of the loss on the operation concerned.
To losefectos from the previous paragraph, losses from the month in which it took place, and until the closure of the mismoejercicio will be updated by the periodocomprendido. The part of the losses that will not decrease in an exercise seactualizara for the period since the year end enel which was updated for the last time and until the last month of the ejercicioinmediato prior to that which shall be reduced.
In the case give them interest real cumulative accrued by companies of investment variable enrenta, the gain from the alienation of shares as well as the incrementoen the real valuation of shareholdings at the end of the exercise, sedeterminaran pursuant to investment dedeuda, but only by the proportion representing income by dividendospercibidos and taxable interests of society with respect to the total of income during the holding of shares by the shareholder tax contributor ointegrante.
Through rules of caractergeneral, the tax administration service may issue disposicionesque simplify the determination of the interest accumulated by losintegrantes's investment in equities, from unaformula of assessments of the total income of the society with respect to encumbered interests accrued in their favor by titles of debt and lasganancias registered shares exempt of tax revenues during the holding period for the shares from susintegrantes. The tax administration service may issue rules general together an apportionment mechanism to simplify the calculation taxable interest for investment in debt in its portfolio quetengan instrument exempted titles.
Article 89. Lassociedades of investment in instruments of debt and the societies of investment of income variable to is refer them articles 87 and 88 of this law, through its operators, administrators or distributors, according to is try, to more take the 15 of February of each year, must provide to them members oaccionistas of them same, as well as to them intermediaries financial that llevenla custody and administration of them investments , evidence which is senalela following information:
I. Elmonto of them interest nominal and real accrued by the society to favor decade one of their shareholders during the exercise.
Dela II. retentions Elmonto that you credited to the Member than setrate, within the meaning of article 87 of this law and, where appropriate, the amount deductible loss within the meaning of article 88 of the same.
Investment companies which family this article through its operators, administrators odistribuidores, depending on whether, must inform the tax administration service, on or before February 15 of each year, contained data inthe record, as well as the monthly average balance of investments in society in each of the months of the year, by each one of the people have were issued them , and it others information that is set in the formaque to the effect issue the service of Administration tax and will be responsible for solidarity by them omissions in the payment of taxes in quepudieran incur them members or shareholders of such societies, when information contained in the records is incorrect or incomplete.
TITULOIV Delas DISPOSICIONESGENERALES article 90 INDIVIDUALS. Are forced to the payment of the tax established in this title, them people fisicasresidentes in Mexico that obtain income in effective, in goods, devengadocuando in the terms of this title point, in credit, in services in loscasos that point this law, or of any other type. They also forced alpago of tax, resident individuals foreign querealicen business activities or provide services personalesindependientes in the country, through a permanent establishment, for income attributable to this.
Resident individuals in Mexico are obliged to inform, in the Declaration of the exercise, losprestamos, donations and prizes, obtained in the same, always queestos, individually or as a whole, exceed $600,000.00.
Resident individuals in Mexico must inform the tax authorities, through the media yformatos pointing to such effect the service of Administration Tributariamediante General, with regard to the amounts received porlos rules concepts referred to in the preceding paragraph at the time of filing Declaration annual fiscal year in which it is obtained.
Are not considered income obtenidospor taxpayers, returns of goods delivered in trust, as long as those yields are only intended for scientific, political or religious purposes or educational institutions and sufficient assistance or charity, listed in the subparagraph III article 151 of this law, or to finance education to level licenciaturade their descendants in straight line , provided that those studies have conreconocimiento of valid official.
When people have debt ocreditos in foreign currency, and get lafluctuacion of the currency exchange rate gain, consider as income gain determinadaconforme as provided for in article 143 of this Act.
Deemed revenues porlas individuals that apply them in accordance with title III of estaLey, as well as amounts received to carry out expenditure by helping account, unless these expenses are supported with tax receipts ANAME of him alone who made is spending.
Tratandosede income from of source of wealth located in the foreign, loscontribuyentes not them considered for them effects of the payments provisionalesde this tax, except it intended in the article 96 of this law.
Resident physical persons in the country who change their residence during a calendar year to another country, be considered interim payments made final comopago of the tax and they may not submit annual declaration.
Loscontribuyentes of this title that held operations with parts related, are forced, for the effects of this law, to determine their ingresosacumulables and their deductions authorized, whereas, for those operations, them prices and amounts of considerations that had used with or entrepartes independent in operations comparable. In the contrary case, tax authorities may determine cumulative revenues and authorized lasdeducciones of taxpayers, by definition delprecio or amount of the consideration at operations held between partesrelacionadas, whereas, for those transactions, prices and amounts decontraprestaciones who had used separate parts in operacionescomparables, through the application of the methods provided for in article 180de this law, whether these are moral people , resident in the country or in the foreign, people physical and establishments permanent in the country of resident in the foreign, as well as in the case of the activitiesmanually through trusts.
Seconsidera two or more persons are parties related, when a participade directly or indirectly in the management, control or capital of laotra, or when a person or group of people to participate, direct oindirectamente, in the management, control or in the capital of dichaspersonas, or when there is bonding among them in accordance with the customs legislation.
Articulo91.Las people physical may be object of the procedure of discrepancy fiscalcuando is check that the amount of the expenses in a year of calendar seasuperior to them income declared by the taxpayer, or to which lehubiere corresponded declare.
Paratal effect, also will be considered expenditures made by physical cualquierpersona, the consistent expenditure, procurement of goods and depositosen bank accounts, financial investments or credit cards.
Laserogaciones referred to in the preceding paragraph shall presume are income, when setrate of natural persons who are not registered in the registry of the Federal deContribuyentes, either, that being so, do not submit the statements to the unneeded forced, or even presenting them, declared earning less than laserogaciones concerned. For taxpayers who pay tax in the Capituloi of title IV of this law and are not obliged to annual presentardeclaracion, shall be considered as stated-income the manifestadospor subjects who carry out retention.
Nose will take in consideration them deposits that the taxpayer made surveys that not are own, that qualify as expenditures in them terms ofis article, when is show that said deposit is made as payment by acquisition of goods or of services, or as consideration for elotorgamiento of the use or enjoyment temporary of goods or to perform inversionesfinancieras or them transfers between accounts of the taxpayer or to accounts of suconyuge his ascendants or descendants, in a straight line in first grade.
Income determined under the terms of this article, net of losdeclarados, are considered to be omitted by the preponderant activity delcontribuyente or, where appropriate, other income in accordance with chapter IX ofis title in the case of loans and donations that are not declared or is informena the tax authorities, as envisaged in paragraphs second ytercero of article 90 of this law. Where is uncontribuyente which is not entered in the register of Federal deContribuyentes, the tax authorities shall, in addition, sign it inthe chapter II, section I of this title.
Paraconocer the amount of the expenditure referred to in this article, tax authorities may use any information that may act in supoder, either because it will be recorded on their files, documents or databases, oporque has been provided by a third party or other authority.
Parales purposes of this article the tax authorities will proceed as follows: 19TH. Losderivados of the alienation of: Elfedatario public must consult to the service of Administration tax through of it page of Internet of said organ decentralized and of accordance with them rules of character general that to the effect issue this last, sipreviamente the taxpayer has alienated any House room during loscinco years previous to the date of the alienation of that is try, by it quehubiera retrieved it exemption planned in this subsection and will give notice to the citadoorgano decentralized of such alienation indicating the amount of lacontraprestacion and, where appropriate, the tax withheld.
(a) permit credit institutions, provided that they come from accounts decheques, for the deposit of wages and salaries, pensions or deretiro for assets or savings deposits, whose average daily balance of the investment noexceda of 5 general minimum wages in the geographical area of DistritoFederal, elevated a year.
XXI. Lascantidades that pay them institutions of insurance to them insured or to susbeneficiarios when occurs the risk covered by them policies contracted and always that not is try of insurance related with goods of active fixed. For insurance that covered risk be delasegurado survival, will not be paid the tax by the amount quepaguen the insurance institutions to its policyholders or beneficiaries, unless compensation is paid when the insured person reaches the age of sesentaanos and also they had spent at least five years from the date decontratacion of the insurance and the time in which the compensation is paid. Upon in this paragraph only will be applicable when the premium is paid by elasegurado.
II. Losrendimientos and advances, that the members of the sociedadescooperativas of production, as well as advances that members desociedades and civil associations.
Parales effects of the paragraph above, is understands that a person lends serviciospreponderantemente to a borrower, when them income that had percibidode said borrower in the year of calendar immediate previous, representenmas of the 50% of the total of them income obtained by them concepts to family the fraction II of the article 100 of this law.
VI. Losingresos natural persons legal entities or personasfisicas with business activities, business activities querealicen, received when they communicate in writing to the person making payment queoptan by paying the tax under the terms of this chapter.
When losfuncionarios of the Federation, the federal entities or jointly, have assigned cars that do not meet the requirements of article 36, section II of this law, they shall be considered income in services, paralos purposes of this chapter, the amount that would not have been deductible parafines this tax be been contributors of the designated personasmorales.
(b) Hayanobtenido revenue annual by them concepts that are concerned this chapter queexcedan of $400,000.00.
II. order them certificates referred to in the subparagraph III of article 99 of this law yproporcionarlas to the employer within the month following that in which seinicie providing the service, or in your case, the employer that will aefectuar the calculation of the definitive tax or accompany them to your annual statement. The constancy to the employer that the settlement will not be prompted seventh.
(b) when had communicated in writing to the retainer will be presented yearly statement.
(e) Cuandoobtengan annual revenues by the concepts referred to in this chapter queexcedan of $400,000.00.
II. Calcularel tax annual of the people that les have lent serviciossubordinados, in the terms of the article 97 of this law.
Additionally, should ask workers to report to them in writing before deque payment first corresponding personal services subordinated in the calendar year concerned, by providing siprestan services to another employer and this applies them subsidy for underoccupation, so now not apply again.
V. Request them people that hire to provide services subordinate, lesproporcionen them data necessary in order sign them in the record Federalde taxpayers, or when already had been registered with previously, les provide its key of the cited record.
VI. provide more no later than February 15 of each year, to people who leshubieran lent personal subordinated services, consistency and fiscal elcomprobante of the total amount of allowances paid in the year decalendario concerned, by which applied provisions of the articulo93, fraction XVII of this Act.
VII. present, before them offices authorized to more take the 15 of February of each year, statement providing information on them people that have exerted hourly to is concerns the fraction VII of the article 94 of this law, in the year of calendar previous, according to the rules General that to the effect issued service of Administration tax.
They are excepted from the obligacionessenaladas in this article, international agencies when so loestablezcan the treaties or respective conventions and foreign States.
CAPITULOII DELOS INCOMES BY ACTIVITIES BUSINESS and PROFESSIONAL SECCIONI give them PEOPLE PHYSICAL WITH ACTIVITIES BUSINESS and PROFESSIONAL article 100. They are required to pay tax under this section, the personasfisicas who receive income from the realization of actividadesempresariales or the provision of professional services.
Them people physical resident in manifestly that have one or several establishments permanent in the country, will pay the tax on the income in them terms of this section by income attributable to them same, derivative of them activities business ode the provision of services professional.
For the purposes of this chapter seconsideran: I. Ingresospor business activities, carry out commercial, industrial, agricultural, livestock, activities of fishing from osilvicolas.
II. Ingresospor providing a professional service, earnings that derived ofa independent personal service and whose income are not considered in chapter I of this title.
It is understood that income losobtienen entirely persons to do business opresten professional service.
Article 101. Parales purposes of this section, are considered cumulative income by part of business activities or the provision of serviciosprofesionales, in addition to those listed in the preceding article and otrosarticulos of this Act, the following: I. Tratándosede write-offs, take away or remissions of debts related with the actividadempresarial or with the professional service, as well as debts before citadasque stop pay for prescription of the action of the creditor the diferenciaque results from subtracting the principal updated for inflation, the amount of laquita, debt relief or remission at the time of its liquidation or restructuring, provided that the total settlement is less than the updated main and setrate of take away, write-offs and remissions granted by institutions financial system.
Enel case of write-offs, take away or remissions of debts granted by personasdistintas to institutions of the system financial, is accumulate the amount totalen such write-offs, take away or referrals.
Loscontribuyentes subject to a competition procedure, can reduce elmonto of forgiven debts according to the agreement signed with their acreedoresreconocidos, in the terms established in the law of bankruptcy, pending losses decrease have in the exercise in the creditor quedichos forgive them cited debts. When the amount of forgiven lasdeudas greater than the pending tax losses decrease, must that is not regarded as cumulative income, unless forgiven ladeuda comes from transactions between and partesrelacionadas referred to in article 179 of this Act.
II. Losprovenientes of the receivable and accounts and alienation of trademark credit different from the actions, related to the activities to which family this chapter.
III. Lascantidades that are recovered by insurance, surety or responsibilities in charge helping, in the case of loss of taxpayer assets pertaining to entrepreneurial activity or professional service.
IV. Lascantidades received to carry out expenditure by third parties, such salvoque expenses are backed with proofs issued tax to be one account who made is spending.
V. Losderivados of the sale of works of art made by the taxpayer.
VI. Losobtenidos by agents of institutions of credit, of insurance, of bonding or devalores, by promoters of values or of administering of funds for elretiro, by them services professional provided to these institutions.
VII. Losobtenidos through the exploitation of a patent broker.
VIII. Losobtenidos by the exploitation of written works, photographs or drawings, enlibros, newspapers, magazines or on the electronic pages via Internet, photoresist, reproduction in series of recordings of musical works and generalcualquier another deriving from the exploitation of copyright.
IX. Losintereses charged business or providing professional services, without any adjustment.
X. Lasdevoluciones carried out or discounts or bonuses that are received, provided that they had the corresponding deduction.
XI. Laganancia derived from the disposal of assets and activity.
Income determinadospresuntivamente by the tax authorities, in the cases in which procedaconforme to the Federation tax code, will be considered ingresosacumulables under the terms of this section, when in the exercise of that taxpayer setrate perceives preponderantly income matching appearances business or professional services.
For the purposes of the preceding paragraph, is considered the taxpayer perceived income predominantly poractividades business or professional services, cuandodichos revenue account in the financial year concerned or in the former, more than 50% of cumulative revenues of the taxpayer.
The authorities tax may determine the utility of them establishments permanent in the country of unresidente in the foreign, with base in them utilities total of dichoresidente, whereas the proportion that them income or them active of institutions in Mexico represent of the total of them income or of active, respectively.
Article 102. Parales effects of this section, the income is considered cumulative in so in that are actually perceived.
Revenues are consideranefectivamente perceived when they received cash, goods or contributions, even though those corresponding to advances, deposits or any other concept, regardless of the name that is designated by them. Also is considered perceived the income when the taxpayer recibatitulos of credit issued by a person different from who made the payment. They perceive in check, is considered to be perceived the entry in the collection of the same date or when taxpayers transmit checks to untercero, except when such transmission is in law enforcement. Also seentiende that is actually perceived when the interest of the creditor quedasatisfecho through any form of extinction of the obligations.
In the case of income a family section I of article 101 of this law, they shall be deemed effectively perceived on the date agreed that forgiveness, laquita or remission, or in which the prescription is consumed.
In the case of disposal of bienesque are exported must accumulate the income when it is actually perceived. In the case that is not perceived income within twelve months siguientesa those that perform the export, shall accumulate income once elapsed period.
Article 103. Physical persons who obtain income by business or professional services, may be the following deductions: I. Lasdevoluciones received or discounts or bonuses that are made, provided that it had accumulated income.
II. Lasadquisiciones of goods and raw materials, productossemiterminados or finished, that they use to provide services, for fabricarbienes or for disposal.
Noseran deductible according to this fraction them active fixed, them land, lasacciones, parts social, obligations and others values securities, lostitulos value that represent the property of goods, except certified dedeposito of goods or goods, the currency foreign, them parts of gold or abundant that had had the character of currency national or foreign or laspiezas called ounces troy.
Inthe case of income from the alienation of lands and actions, shall apply upon in articles 19 and 22 of this Act, respectively.
V. Interests paid derivatives of the activity business or service professional, without setting any, as well as which is generate by capital taken enprestamo provided such capital have been invested in them finesde them activities to is concerns this section and is get the comprobantefiscal corresponding.
VI. paid Lascuotas in charge of the patterns to the Mexican Institute of Social Security.
VII. Lospagos carried out by the local income tax by actividadesempresariales or professional services.
As regards natural persons residentesen abroad that have one or several permanent establishments in CNN, may carry out the deductions which correspond to the Accademia permanent activities, whether the dispenses in Mexico or any otraparte, even though they apportioned with any establishment located in Europe, applying for that purpose the provisions of article 26 of this law.
Taxpayers to be section refiereesta, be considered expenses and non-deductible investment report, under the terms of article 28 of this law.
Article 104. Loscontribuyentes referred to in this section determine the deduction porinversiones by applying the provisions of section II of chapter II of the Tituloii of this law. For these purposes, are considered investments those listed inthe article 32 of this law.
For the purposes of this article, lospor hundreds of deduction will be applied on the original amount of the investment, even though this has not been paid in full in the year in which procedasu deduction. When you can separate the original amount of investment give them interests which may be paid by financing, the per hundred quecorresponda will apply on the total amount, in which case, the interests nopodran deducted under the terms of the fraction V of article 103 of this law.
Article 105. Lasdeducciones authorized by this section, in addition to complying with the requisitosestablecidos in other tax provisions, must meet the following: I. Quehayan been effectively delivered in the period concerned. Seconsideran actually expended when payment has been made enefectivo, through transfers of accounts in credit institutions or houses debolsa, services or other goods that are not receivable. For payments by cheque, shall be deemed effectively spent on date in which the same has been collected or when the contribuyentestransmitan checks to a third party, except when such transmission is enprocuracion. Equally, are considered effectively dispenses when elcontribuyente delivered titles signed by a different person. Also is understood that is effectively spent when the interest of the acreedorqueda satisfied by any form of extinction of the obligations.
When payments referred to in the preceding paragraph are carried out by check, ladeduccion shall be made in the financial year in which this is copper, always between date recorded in the tax receipt that was issued and the date enque effectively copper said check have not elapsed more than cuatromeses.
Sepresume that the subscription of titles of credit, by the taxpayer, different to the check, is guarantee of the payment of the price or of the consideration agreed by the activity business or by the service professional. In estoscasos, payment is considered received when this is actually done, or taxpayers when transmitted to a third party credit titles, the exceptocuando transmission is in fundraising.
Tratandosede investments, these shall deduct it in the exercise which will start suutilizacion or in the year following, even though in this exercise not available dispensed entirely the original amount of the investment.
II. Quesean strictly indispensable for the revenue by the which is obliged to pay this tax under the terms of this section.
III. Quecuando this law allows the deduction of investment is appropriate in the terminosdel article 104 of this law. Trying to is of contracts of arrendamientofinanciero, also must comply are the requirements of the article 38 of estaLey.
IV. which left a single time, even when are related with the obtaining dediversos income.
V. Chelae payments of raw by safe or bonds is do according to them laws of lamateria and correspond to concepts that this law says as deductibles or that onOther laws is set it obligation of hire them and whenever, trying to is of safe, during the validity of the policy not is otorguenprestamos from the insurance, to person any, with warranty of discards secured , of the raw paid or of them reserves mathematics.
VI. Cuandoel payment is made in installments, deduction shall be in the amount of lasparcialidades effectively paid in the month or in the quecorresponda exercise, except in the case of the deductions referred to in the articulo104 of this law.
VII. Quetratándose investment not be given tax purposes to its revaluation.
VIII. Queal perform the corresponding operations or at the latest on the last day report, that requirements for each deduction gather in particularestablece this law. Only in the case of prosecutors supporting a family the first paragraph of subparagraph III of article 27 of this law, estosse to obtain more by the day on which the taxpayer must present sudeclaracion of the financial year and the date of issue of the receipt fiscaldebera correspond to the year in which the deduction is made.
For the purposes of this section, seestara to the provisions of article 27, fractions III, IV, V, VI, X, XI, XIII, XIV, XVII, XVIII, XIX and XXI of this law.
Article 106. Loscontribuyentes referred to in this section, shall provisionalesmensuales payments on account of tax for the year, later than 17th day of the mesinmediato subsequent to that that appropriate payment, declaratively
that it be presented to authorized offices. The interim payment sedeterminara subtracting all of the income referred to in this section obtained in the period from the beginning of the year yhasta the last day of the month corresponding to the payment, the deduccionesautorizadas in this section for the same period and participation of workers in the profits of the companies paid enel exercise, in accordance with article 123 of the political Constitution give them United States Mexicans and , in his case, the tax losses that occurred earlier enejercicios that has not been diminished.
The result obtained accordance paragraph above, is charged fee which is determined according to losiguiente: will be taken as basis the rate article 96 of this Act, by adding the amounts corresponding to the columnasrelativas to the lower limit, upper limit and fixed fee, resulting in the terminosde this article for each of the months of the period to which family the provisional payment in question , and that correspond to the mismorenglon identified by the same percent to apply is on the excedentedel limit lower. The tax authorities shall carry out the operacionesaritmeticas provided for in this paragraph to calculate the applicable rate and lapublicara in the official journal of the Federation.
Against the payment provisional determinadoconforme to this article, is credited the payments interim of the mismoejercicio made with previously.
When taxpayers pay serviciosprofesionales moral people, these shall retain, as pagoprovisional, the amount resulting from applying the rate of 10% on the amount given them payments carried out them, without any deduction, and must provide tax voucher loscontribuyentes and constancy of the cualesdeberan retention find out, where appropriate, jointly with those identified at the articulo96 of this law. The tax withheld in accordance with this paragraph will be creditable against tax payable that results in provisionalesde payments pursuant to this article.
Article 107.Quienes in the exercise sporadically to obtain income from professional services laprestacion and do not obtain other income gravadosconforme this chapter will cover, as interim payment on account of the impuestoanual, the amount resulting from applying the rate of 20% on the ingresospercibidos, without any deduction. He payment provisional is will make mediantedeclaracion that will present before the offices authorized within them 15 diassiguientes to the obtaining of the income. These taxpayers will be relevadosde the obligation to keep books and records, as well as various temporary presentardeclaraciones of the above.
Them contributing to is concerns doseprogramming earlier, must present Declaration annual in them terms Article 152 of this law and may deduct only them expenses directamenterelacionados with the provision of the service professional.
Article 108. When business activities through a joint ownership, designated common distributor shall determine, in accordance with this section, utility tax or the tax loss from such activities and will porcuenta of all co-owners obligations outlined in estaLey, including the interim payments. For the purposes of the exercise impuestodel, co-owners will consider the tax profit or the perdidafiscal to be determined in accordance with article 109 of this Act, in the parteproporcional that it corresponds to them and be credited, in the mismaproporcion, the amount of provisional payments made by dichorepresentante.
Article 109. Loscontribuyentes referred to in this section must calculate the tax report in charge under the terms of article 152 of this Act. For estosefectos, the utility tax of the exercise is determined decreasing of latotalidad of them income cumulative obtained by them actividadesempresariales or by the provision of services professional, them deduccionesautorizadas in this section, both corresponding to the exercise of that setrate. Fiscal income thus determined, shall be reduced with the participation of workers in the profits of the companies paid in the exercise, in accordance with article 123 of the political Constitution of the Mexican United States and, where appropriate, certain tax losses as withis article, pending apply for prior years; the taxable utility resultadosera.
Tax loss will be obtained when income referred to in this section obtained in exercise seanmenores to deductions authorized therein. To the result obtained was leadicionara the participation of workers in the profits paid in year referred to in the preceding paragraph. In this case is will be to losiguiente: I. loss fiscal occurred in an exercise may decrease is of the utility fiscaldeterminada in the terms of this section, of them ten exercises following, until exhausting it.
Parales effects of this fraction, the amount of the tax loss that occurred in unejercicio, will be updated by multiplying it by the factor corresponding to the period update and from the first month of the second half exercise that took place the last month of the same year. Part of the tax loss from prior years already updated earring deaplicar against profits tax will be updated by multiplying it by the factorde update covering the period from the month in which the last and updated until the last month of the first half report that applies.
Parales effects of the preceding paragraph, when odd is the number of months exercise in which took place the tax loss, shall be considered as a first month second half, the immediate month after half report where appropriate.
Whenthe taxpayer does not decrease in an exercise the tax loss occurred earlier enejercicios, and it may have made pursuant to this article, will lose the right to do so subsequently up to the amount that could haberloefectuado.
II. Elderecho reducing tax losses is the taxpayer that lassufre staff and not may be transmitted by Act inter vivos or as a consequence disposition of business. In the case of make is activities business, only by cause of death may transmit is the right to them heirs olegatarios, that continue to doing them activities business of them quederivo the loss.
Them losses tax that obtain loscontribuyentes by the realization of them activities to is concerns this section, only may be decreased of it utility fiscal derived of laspropias activities to is concerns the same.
Llevarcontabilidad of compliance with the code Fiscal of the Federation and suReglamento. Not remain included in it willing in this fraction quienesopten by the deduction of the 35% that is concerns the article 115 of this law.
III. inform the tax authorities, through the media and electronic formats, the tax administration service quesenale rules of caractergeneral, later the 17th of the month immediately subsequent to that in which the performs the operation, the consideration received in cash, national enmoneda, as well as in parts of gold or silver, whose amount is superior one hundred thousand pesos.
The information that this fraction family will be at the disposal of the Treasury Ycredito public, in terms of the second paragraph of article 69 of the Codigofiscal of the Federation.
When revenues to be refiereeste chapter are collected through escrow operations, will be fiduciary lainstitucion who carry books, issuing receipts fiscalesy make interim payments. Persons that correspond to the rendimientosdeberan request to the fiduciary institution and proof that is refiereel last paragraph of the previous article, which shall accompany annual sudeclaracion.
CAPITULOIV give them INCOME FROM the ALIENATION OF PROPERTY SECCIONI DELREGIMEN GENERAL article 119. Seconsideran income from the alienation of property, that derive from the casosprevistos in the Fiscal Code of the Federation.
In the cases of swap is considered that there are two disposals.
Be considered as income the montode the consideration obtained, including in credit, on the occasion of laenajenacion; When by the nature of the transmission not hayacontraprestacion, is will attend to the value of review practiced by personaautorizada by the authorities tax.
Not is considered income porenajenacion, which derived of the transmission of property of goods by causade death, donation or fusion of societies or which derived of the alienation of bonds, of values and of others titles of credit, provided that the income porla alienation is consider interest in them terms of the article 8 of this law.
Article 120. People that obtain income by alienation of property, may be lasdeducciones to is concerns the article 121 of this law; with the gain so determined is calculated the annual tax as follows: I. Laganancia will be divided between the number of years elapsed between the date of acquisition and alienation, not exceeding 20 years.
II. Elresultado obtained in accordance with the above fraction, will be part of laganancia that will be added to the other cumulative income for the year of calendar that concerned and shall be calculated in terms of this title, the impuestocorrespondiente cumulative revenues.
III. part of the gain not cumulative is multiplied by the rate of tax which get according to the following paragraph. The tax that is alcalculado according to the fraction that will be added.
Elcontribuyente may elect to calculate the rate referred to in paragraph queantecede, under any of the two following clauses: a) Seaplicara rate resulting in accordance with article 152 of this Act to latotalidad of cumulative revenues obtained in the year in which was made laenajenacion, decreased by the deductions authorized by the law , except those established in the fractions I, II and III of the article 151 of lamisma. The result thus obtained shall be divided between the amount which is leaplico rate and the ratio will be the rate.
(b) Latasa average that is of add them rates calculated according to it special the subsection above for them last five exercises, included that in which is conducted the alienation, divided between five.
When the taxpayer not hubieraobtenido cumulative revenue in the four years previous to the one in which the alienation, can determine the average rate at which is refiereel above with the tax that would have had to pay the part of the gain by the alienation of goods referred to in section I of this article of haberacumulado in each fiscal year.
When the payment is receive enparcialidades the tax that corresponds to the part of the gain noacumulable is may pay in them years of calendar in which effectively sereciba the income, whenever the term to get it is greater to 18 months yse guarantees the interest fiscal. To determine the amount of tax to enteraren each calendar year, the tax calculated in accordance with lafraccion of this article III, shall be divided between the total income of the alienation and elcociente will be multiplied by the income actually received in each calendar year. The resulting amount will be the amount of the tax to learn poreste concept in the annual statement.
Article 121. Physical persons who obtain income by the sale of goods may carry out the following deductions: I. proven Elcosto acquisition that will be updated in terms of the articulo124 of this law. In the case of immovable property, the updated cost will be when less 10% of the amount of the transfer in question.
II. Elimporte of the investments made in buildings, improvements and extensions, when property certificates of real estate participation nonamortising alienated. These investments do not include the expenses deconservación. The amount will be updated in the terms of article 124 deesta law.
III. Losgastos Attorney, taxes and rights, by writings of acquisition and ofalienation, as well as local tax for income from the alienation of immovable goods, paid by the seller. Will be deductible them pagosefectuados on the occasion of the review of real estate.
IV. Lascomisiones and mediation that are paid by the seller, on the occasion of acquisition or the alienation of the property.
The difference between the income porenajenacion and the deductions to is concerns this article, will be the gananciasobre which, following the procedure designated in the article 120 of estaLey, is calculated the tax.
The deductions referred to in lasfracciones III and IV of this article will be updated for the period comprendidodesde month in which took place the respective delivery and up to the mesinmediato previous to the one that will perform the alienation.
When them contributing carried out lasdeducciones to is concerns this article and suffer losses in the alienation of goods estate, actions, certified of contribution heritage emitidospor societies national of credit and parts social, may decrease dichasperdidas in the year of calendar of that is concerned or in them three following, according to it willing in the article 122 of this law provided that tratandosede shares of capital contribution certificates referred and chat social, comply with the requirements established by the regulation of estaLey. The portion of the loss that is not deducted in a year, except the that will suffer in transfer of real estate, will be updated by the periodocomprendido since the end of the year in which loss is suffered or was updated for the last time, and until the last month of the ejercicioinmediato prior to the year in which you deduct.
Article 122. Loscontribuyentes who suffer from losses on the disposal of real estate, shares, certificates or social equity contribution parts cast porlas national credit societies, will reduce these losses in accordance with losiguiente: I. Lapérdida will be divided between the number of years elapsed between the date of acquisition and alienation of the property concerned; When the number ofyears later exceeds ten, only shall be considered ten years. Elresultado obtained will be part of the loss which will reduce giving them other income, except the income referred to in chapters I yII of this title, that the taxpayer should accumulate in the Declaration annual that same year or in the following three calendar years.
II. Laparte loss not diminished under the previous fraction semultiplicara by the tax rate that corresponds to the taxpayer in the calendar year in which will suffer loss; in the Declaration of the year it is not imposed, is considered to be the rate applicable to the year following decalendario in it to tax, not to exceed three. The resultadoque is obtained according to this fraction, you can register in the years decalendario referred to in the above fraction, against the amount queresulte to apply the rate of tax for the year that is total trateal of the gain for the sale of goods obtained in the mismoano.
The rate referred to in section II of this article shall be calculated dividing the tax to hubieracorrespondido to the taxpayer in the annual declaration concerned, between amount which applied the rate of article 152 of this Act that get tax; the quotient so obtained it shall be multiplied by one hundred and product is expressed in per cent.
When the taxpayer in a year decalendario do not deduct the part of the loss referred to in the Ianterior fraction or do not perform the accreditation referred to in section II of estearticulo, and it may have done, you will lose the right to do so in subsequent years up to the amount that could have done it.
Article 123. Elcosto of acquisition shall be equal to the consideration has been paid attachments good, excluding interest expenditures to be refiereel previous article; When the well is had acquired to title free oppor fusion or Division of societies, is will be to it prepared by the articulo124 of this law.
Article 124. Paraactualizar the cost proven of acquisition and, in its case, the amount of lasinversiones deductible, trying to is of property estate and of certified departicipacion real estate not callable, is will proceed as follows: I. Serestara of the cost proven of acquisition, the part corresponding alterreno and the result will be the cost of construction. When no is puedaefectuar this separation shall be regarded as land costs 20% of the TotalCost.
II. Elcosto construction will decrease at a rate of 3% per year for each year elapsing between the date of acquisition and disposal; No casodicho cost will be less than 20% of the initial cost. The resulting cost seactualizara for the period since the acquisition was made and until immediately prior to the one in which it takes place laenajenacion. Improvements or adjustments involving investments deduciblesdeberan subject to the same treatment.
For movable distintosde titles value and social parties, the cost will decrease at a rate of 10% a year, or 20% in the case of transport vehicles, for each year elapsing between the date of acquisition and alienation. The costoresultante will be updated for the period from the month that serealizó on the acquisition and up to the month immediately prior to that which seefectue alienation. When the years are more than 10, or 5 inthe case of transport vehicles, shall be deemed that there is no acquisition cost.
The taxpayer may, always quecumpla with the requirements indicated in the regulation of this law, not to diminish elcosto of acquisition based on the years, in the case of bienesmuebles that do not lose value with the passage of time and without prejudice to upgrade that cost under the terms of the previous paragraph.
In the case of land acquisition costs will be updated for the period from the month in which serealizó on the acquisition and up to the month immediately prior to that which seefectue alienation.
Trying to be of actions, the costopromedio by action is calculated according to it arranged by the article 22 deesta law; in the case of alienation of shares of investment companies here referred to articles 87 and 88 of the aforementioned order, shall apply upon by these precepts.
Trying to be of goods acquired porherencia, legacy or donation, is considered as cost of acquisition or comocosto average by action, according to appropriate, which has paid the author of lasucesion or the donor, and as date of acquisition, which hubierecorrespondido to these last. When at the same time the author of succession or eldonante had acquired such property free of charge, shall be the lamisma rule. Trying to is of the donation by which is has paid the impuestosobre the income, are considered as cost of acquisition or as cost promediopor action, according to appropriate, the value of review that has served paracalcular said tax and as date of acquisition that in that is paid ittax mentioned.
In the case of merger or demerger desociedades, shall be regarded as proven cost of acquisition of the accionesemitidas as a result of the merger or Division, as appropriate, average elcosto per share than the terms of article 23 of this Leycorrespondio to the actions of the merged companies or escindente, almomento of the merger or demerger.
Article 125. Loscontribuyentes may apply for the practice of a review by runner publicotitulado or institution of credit, authorized by the authorities tax. These authorities shall have the authority to practice, order or take intoaccount, the appraised value of the property the subject of alienation and the appraised value exceeds by more than 10% of the purchase consideration for the alienation, theTotal of difference is considered to be income of the transferee in the terminosdel chapter V of title IV of this law; in which case, will increase sucosto with the total of the difference cited.
For values that are who placed among the general public investor, according to the reglasgenerales which in effect issued by the tax administration service, when paid out of bag, authorities prosecutors consider the listing of the last fact of the day of the alienation, instead of the value delavaluo.
Article 126. Loscontribuyentes that obtain income by the alienation of goods estate, shall be payment provisional by each operation, applying the rate that sedetermine according to the following paragraph to the amount that is get of divide it gain between the number of years after between the date of acquisition and it of alienation, without exceed of 20 years. The result that is obtengaconforme to this paragraph shall be multiplied by the same number of years that sedividio gain, being the result of the tax corresponding to the pagoprovisional.
The applicable rate for the calculation give them interim payments that payments under the terms of this article, shall be determined on the basis of the rate of article 96 of this Act, sumandolas amounts corresponding to the columns to the lower limit, upper limit and fixed fee, which under the terms of article resultenpara each of the months of the year in which it takes place the alienation and quecorrespondan to the same line identified by the percent for aplicarsesobre the excess of the limit inferior. For the months of the same year, subsequent to the one in which the alienation takes place, the monthly fee to seconsiderara for the purposes of this paragraph, shall be equal to the month in which seefectue alienation. The authorities tax monthly will be willsupport arithmetic planned in this paragraph to calculate the tarifaaplicable in said month, which published in the daily official of Lafederacion.
In operations consigned enescrituras public, the payment provisional is will make through statement that sepresentara within the fifteen days following to that in that is firm it escriturao minutes. Notaries, brokers, judges and other notaries, to legal pordisposicion have notarial functions, calculate tax under suresponsabilidad and learn it at the authorized offices; They must also provide to the taxpayer who perform the appropriate operation, in accordance with the rules of a general character issued by the service management tax, information relating to the determination of dichocalculo and must issue tax receipt, stating the operation, as well as retained tax that was heard. These jurymen, within losquince days of the signing the writing or minutes, on elmes of February of each year, must be submitted to the authorised offices, information which in effect set the Fiscal Code of the Federation makes the operations carried out in the period immediately preceding.
As regards the disposal of otrosbienes, the interim payment shall be the amount resulting from applying the tasadel 20% on the total amount of the operation, and will be retained by the adquirentesi this is resident in the country or resident overseas permanent conestablecimiento in Mexico, except in cases in which elenajenante expresses in writing to the purchaser who shall make one less pagoprovisional and always that it meets the requirements that regulation of this law. In the event that the purchaser is not resident or resident BBC abroad without a permanent establishment in Mexico, the alienating know the corresponding tax declaratively quepresentara outside the offices authorized within fifteen days following wing obtaining of income. In the case of the alienation of shares of lassociedades of investment referred to in articles 87 and 88 of this Act, seestara provisions of this precept. In the case of disposal of accionesa via Bolsa Mexicana de Valores granted under the terms of the securities Leydel, shall apply the provisions of article 56 of this Ley.En all cases must be issued on receipt tax that seespecificara the total amount of the operation, as well as the tax retained yenterado.
When the purchaser takes place laretencion referred to in the preceding paragraph, proof tax alenajenante and constancy of the same issue, and this will accompany a copy of dichosdocumentos to file your annual return. It will not make retention niel provisional payment to that referred to in the preceding paragraph, case goods furniture various titles value or social partners and operation amount is less than $227,400.00.
Taxpayers that obtenganingresos by the cession of rights not depreciable real estate participation certificates or certificates of housing or rights defideicomitente or trustee, that real estate, be borne must calculate and find the provisional payment in accordance with the paragraphs of this article dosprimeros.
Moral people who are refiereel title III of this law, with the exception of those referred to in article 86 Dela itself and those authorised to receive tax-deductible donations in terms of articles 27, fraction I and 151, fraction III, of the presenteLey, which alienated real estate, be made interim payments in terms of this article, which will have the character of final payment.
Article 127. Conindependencia pursuant to article 126 of this law, the contribuyentesque alienated lands, buildings or land and buildings, they shall carry out a payment for each operation, by applying the rate of 5% on the gain obtenidaen the terms of this chapter, which will know quepresentaran declaratively to authorized offices of the federal entity on the regularity is located the property concerned.
The tax which is paid in terms of the previous paragraph will be creditable against the interim payment which payment for the same operation in the terms of article 126 of this Ley.Cuando referred to in this article exceed provisionaldeterminado payment according to the aforesaid article, will only know the tax queresulte according to the quoted article 126 of this Act to the federal entity that is.
Operations generalbudget public deeds, notaries, brokers, judges and other notaries, having by law notarial functions, calculate the payment to which this article under their responsibility and they learn in the oficinasautorizadas which refers at the same time specified in the tercerparrafo of article 126 of this law, and must be issued a tax receipt enel stating the amount of the operation, as well as the tax withheld to fueenterado.
Taxpayers engaged in hourly referred to in the last paragraph of section 120 of this Act, apply the rate of 5% on the gain that is determined in accordance condicho paragraph in the exercise in question, which will know mediantedeclaracion be presented to the State at the same time payment laid down in article 150 of this Act.
The payment effected in accordance with estearticulo will be creditable against the tax of the exercise.
Article 128. Loscontribuyentes that obtain income by the alienation of property, must
report to the tax authorities, through the media and formatoselectronicos, which point to the tax administration service General mediantereglas, at the latest the 17th of the immediate month back that which is carried out the operation, of the benefits recibidasen effective in national or foreign currency, as well as parts of gold or abundant, whose amount exceeds one hundred thousand dollars. Rules concerned general together may provide for cases in which is not necesariopresentar the information referred to in this article.
The information that is concerns estearticulo will be to disposal of the Secretariat of Hacienda and credit public, in them terms of the second paragraph of the article 69 of the code Fiscal of Lafederacion.
SECCIONII Dela ALIENATION OF SHARES ON stock EXCHANGE article 129. Physical persons shall be obliged to pay the income tax, cuyopago shall be regarded as definitive, applying the 10% rate to the gananciasobtenidas in the financial year derived from: I. Laenajenación of shares issued by Mexican companies or securities querepresenten exclusively to such actions, when disposal is realiceen stock exchanges under concession or markets of derivatives recognized inthe terms of the law of securities or shares issued porsociedades foreign listed on these exchanges of securities or markets dederivados.
II. Laenajenación of securities representing equity indexes alienated in houseguests of securities or derivatives markets referred to in the above fraction.
III. Laenajenacion of actions issued by societies Mexican or of titles querepresenten exclusively to such actions, whenever it alienation of lasacciones or titles cited is perform in bags of values or markets dederivados located in markets recognized to is concerns it fraction II article 16-C of the code Fiscal of the Federation of countries with which Mexicotenga in force a treated to avoid the double taxation.
IV. derived from capital financial Lasoperaciones concerning actions placed values enbolsas concession in accordance with the law of the stock market, as well as those related to stock indices representing the citadasacciones, always made in recognized that markets are refierenlas fractions I and II of article 16 - C of the Fiscal Code of the Federation.
Laganancia or loss obtained in the exercise is determined, adding odisminuyendo, according to appropriate, them profits or losses that derived by laenajenacion of actions of each society CA or of titles that representenacciones or indexes stock made by the taxpayer or that obtenganen operations financial derived, that perform through each one of losintermediarios of the market of values with which operate or entities financierasextranjeras with which have a contract of intermediation.
Lasganancias or loss resulting from the disposition of shares and securities to serefieren the fractions I-III above shall be determined by each sociedademisora or titles that represent these indexes in the following way: to) Sedisminuira at the price of sale of the shares or securities, decreased with lascomisiones by concept of intermediation paid for its disposal, acquisition costopromedio added with the commissions by concept deintermediacion paid for its purchase, which shall be calculated by dividing elmonto actually paid on the purchase of shares or securities, between the number of shares actually purchased titles.
Average Estecosto of acquisition will be updated from the date of purchase until immediately prior to the date in which it takes place the sale of lasacciones on the stock exchanges of securities or derivatives recognized markets.
When acquisition cost is greater than the sale price, the difference will be elmonto of the loss on the operation concerned.
(b) your setup of shares or securities lending operations as wings legal provisions which regulate the stock exchanges market devalores concession or markets recognized derivatives, profit delprestatario derived from alienation in the stock exchanges concession omercados of derivatives known to a third party's actions or titulosobtenidos in loan will determine decreasing price of ventaactualizado of shares or securities , the cost proven of acquisition give them actions of the same CA or them titles that acquires in them bags devalores concession or markets of derivatives recognized during the vigenciadel contract respective to liquidate the operation with the lender. Paraestos effects, may include in the verified cost of acquisition, the fee the actions that, in your case, you purchase the borrower pursuant to decapitalizaciones of utilities or other items of stockholders than issuing society has decreed during the term of the contract. Equivalent to the dividend amount that has paid emisorapor society the actions subject to the loan may also be part of the costocomprobado of acquisition when dividends are charged by a tercerodiferente of the borrower and the latter restored them to the lender porconcepto of economic rights. The price of sale of shares otitulos are you will reduce the amount of the fees charged by elintermediario for the loan of the shares or securities, suenajenacion, their acquisition operations and settlement of the loan.
Whenthe borrower acquires not total or partially the shares or securities that is required to deliver to the lender within the period specified in the contract, the gain for the transfer shall be determined, with regard to lasacciones or not acquired titles, decreasing price of sale actualizadode shares or securities, the price of the average bag quote devalores or the derivatives market of the shares or securities on the last day on which , according to the contract held, should return them to the lender. It may also decrease of such selling price the amount equivalent to losdividendos who has paid the company issuing the noadquiridas actions object of the loan during the period have been borrowed, when dividends are collected by third parties other than the borrower last yeste reassemble them to the lender by the concept of derechospatrimoniales. To the price of sale of them actions or titles is you can decrease the amount of the commissions charged by the intermediary by willsupport of loan of them actions or titles, their alienation and deliquidacion of the loan.
Price of sale of the shares or securities will be updated from the laque date was the disposition of such shares or securities received enprestamo and up to the date on which the borrower to acquire them or has debidoadquirirlos, as appropriate, to pay off the loan operation.
Whenthe proven acquisition cost is greater than the sale price, the diferenciasera the amount of the loss on the operation concerned.
In your setup that the borrower does not restore to the lender, in the plazosestablecidos, the actions or titles that it has delivered him on loan, it shall be deemed that such action or titles have been alienated by elprestamista to the borrower on the date that should be restored. (Paraestos effects, the gain of the lender is determined according to the subsection to) of this paragraph, whereas is as price of sale of them actions or titulosobjeto of the contract its price of quote average in bag of values omercado of derivatives recognized, to the last day in that had be adquiridospor the borrower. Also, is considered that not have cost average acquisition them actions that get the lender of the borrower in excess give them that lent to the home of the contract, due to the emission of actions porcapitalizacion of utilities u others split members of the capital accounting, that the society CA has decreed during the validity of the contract.
In the case of the derived from capital operacionesfinancieras concerning actions placed in bags devalores concession in accordance with the law of the stock market, as well as poraquellas referring to stock indices representing the citadasacciones, whenever they occur in the renowned markets that are refierenlas fractions I and II of article 16 - C of the Fiscal Code of the Federation elresultado shall be determined in accordance with article 20 of this law.
Financial institutions autorizadasconforme at the law of securities to act as intermediary delmercado of values involved in the transfers or operations to which family the first paragraph of this article, should do the calculation of laganancia or loss for the period. Information about this calculation, shall deliver to the taxpayer for the purposes of the payment of tax on the revenues referred to in this article. When a perdidafiscal is generated in the year, the stock market intermediaries must
issue to them people physical alienating a proof of such loss. Paraefectos of the delivery of the information referred to in this paragraph, losintermediarios of the stock market must be dispatched the constanciascorrespondientes contract of intermediation, provided that they contain all the information required for the fulfillment of refer that this article of formapormenorizada.
When the contract of intermediation stock held between the taxpayer and the intermediary of the market devalores concluded before end the exercise tax of that is try, elintermediario must calculate the gain or loss generated during ininter-war in that the contract was existing in the exercise and deliver information referred in the paragraph previous. When the paying intermediary cambiende of the stock market, will be required to be submitted to the nuevointermediario, all the information relating to the contract, including lasenajenaciones or operations referred to in the first paragraph of this articuloque effected during the financial year concerned. Those intermediaries delmercado of values that made the transfer of it has of a contribuyentedeberan deliver to the intermediary of the market of values receiver information of the cost average of them actions or titles acquired by elcontribuyente updated to the date in that is perform said transfer. Elintermediario of the stock market received the transfer of the cuentaconsiderara this information for the calculation of the average cost of acquisition of the shares or securities where disposal takes place.
Taxpayers who lasenajenaciones or operations referred to in the first paragraph of estearticulo, through contracts of intermediation with a foreign entidadesfinancieras not authorized according to the securities market law, they must calculate profit or loss tax year and, inits case, the tax that corresponds, as well as having available to tax authority made statements that you observe the information necessary for the calculation of profits or losses derived from lasenajenaciones made in each one of them months of the exercise of that is concerned.
In the event that the contributors here referred to in the preceding paragraph replace an entity financieraextranjera by an intermediary of the stock market, should submit new intermediary engaged all the information relating to your contract, including disposals or operations referred to in the first parrafode this article made for such taxpayers, to dichointermediario perform the calculation of profit or tax loss for the period.
When the contributing generenperdida in the exercise by the disposals or operations that is refiereesta section, may decrease the loss only against the amount of laganancia that, in his case, get the same taxpayer in the year or in following losdiez for divestitures or operations referred to in the primerparrafo of this article. The amount to decrease by the losses to family this paragraph not may exceed the amount of such earnings.
For the purposes of the preceding paragraph, the losses will be updated for the period from the month queocurrieron and until the end of the same year. The part of lasperdidas that not is decrease in an exercise is updated by the periodocomprendido from the month of the closing of the exercise in which is updated porultima time and until the last month of the exercise immediately previous to that in which is will decrease.
When the taxpayer not disminuyala tax loss during an exercise and may have done according to estearticulo, you will lose the right to do so in the future periods and hastapor the amount that could have it made.
Them taxpayers must presentardeclaracion by them profits obtained according to this section and make, inits case, the payment of the tax corresponding to the exercise, which must deliver is of way joint to the Declaration annual to is concerns article 150 of this law.
The service of tax administration through general rules may establish mechanisms quefaciliten the calculation, payment and whole of the tax referred to in estearticulo.
Them people physical that obtenganganancias derived of the alienation of actions issued by societies ofinvestment specialized of funds for the removal, when such alienation seregistre in bags of values concession in them terms of the law delMercado of values, not will pay the tax on the income to is concerns estearticulo.
The provisions of this article shall not apply, so it must be paid and find tax pursuant to other provisions applicable to the disposition of actions planned by Estetitulo: 1. wing alienation of shares or securities that are not considered placed between Gran public investor or the conclusion of operations that are refierenlas fractions I, II, III and IV of this article , whose acquisition not available made in markets recognized that is refer them fractions I and II(1) article 16-C of the code Fiscal of the Federation, with exception of when alienated in bag of values authorized, actions or titles that seconsideren placed, among the great public investor, provided lostitulos that are alienated, through an or several operations simultaneous osucesivas in a period of twenty-four months not represent in any casomas of 1% of the outstanding shares of the issuer of lasacciones, and that in any case the seller of the shares or securities encuadreen the assumptions contained in the following paragraph 2.
Enestos cases the alienating of them actions or titles will be forced aproporcionar to the intermediary of the market of values that intervene in laenajenacion, the information necessary to determine the gain or the perdidaen the operation.
2 where person or group of persons, having indirectly directly or 10% or more of the shares representing the share capital of the issuer, aque referred to in article 111 of the law of the stock market, in a period of twenty-four months, alienating 10% or more of paid shares of society concerned, by means of one or several simultaneous operations osucesivas including those that are made through financierasderivadas or any other analogous or similar. It shall not apply to the person or group of people who are taking control of laemisora, alienated it by one or several simultaneous operations or sucesivasen a period of twenty-four months, including those that are derivative or any other naturalezaanaloga financial operations realicenmediante or similar. For the purposes of this paragraph refers to control ygrupo of people, those defined as such by article 2 of the Act delMercado values.
3 where alienation of shares is carried out outside the exchanges identified, lasefectuadas them as operations of registry or protected crossings or concualquiera another denomination that prevent those who make lasenajenaciones to accept more competitive offers that receive before andduring period in which are offered for its disposal, even and when EC National Bank and securities had given them the treatment deoperaciones agreed in accordance with article 179 bag of the Leydel market of values.
4 inthe cases of merger or scission of companies, by seenajenen shares and that obtained from the effected actions of fused lassociedades or escindente Exchange if the actions of these last sociedadesse found in any of the cases set out in the two numeralesanteriores.
CAPITULOV give them REVENUE BY PROCUREMENT OF GOODS article 130. Seconsideran acquisition of goods receipts: I. Ladonación.
III. Laadquisición prescription.
IV. Lossupuestos outlined in articles 125, 160 and 161 of this Act.
V. Lasconstrucciones, facilities or permanent improvements to real estate that conformity with contracts for which was granted its use or enjoyment, are abeneficio of the owner. Income means that gets to the contract term and in the amount at that date having investments as alavaluo practice person authorized by the tax authorities.
In the case of fractions I-Iiiof this article, income will be equal to the value of appraisal practiced porpersona authorized by the tax authorities. In the so-called designated in lafraccion IV of this article, shall be deemed income total must referred to in article 125 of this Act.
Article 131. Physical persons who obtain income by acquisition of goods, may be, for the calculation of the annual tax, the following deductions: I. Lascontribuciones local and federal, with the exception of the income tax, as well as the notarial expenses incurred at the time of the acquisition.
II. Losdemás expenditures on the occasion of judgments that recognize right to acquire.
III. Lospagos made on the occasion of the appraisal.
IV. Lascomisiones and mediations paid by the acquirer.
Article 132. Loscontribuyentes which obtain income than those specified in this chapter, shall cover, as a provisional payment of the annual tax, the amount resultede to apply the rate of 20% on the perceived income, without any deduction. Some provisional is will make through statement that will present before them oficinasautorizadas within the 15 days following to the obtaining of the income. As regards the so-called referred to in section IV of article 130 deesta law, the period shall run from notification that they carried out fiscal authorities.
In operations listed enescritura public in which the value of the well that is try is determinemediante review, the payment provisional is will make through declaration that sepresentara within them fifteen days following to the date in that is firm laescritura or minutes. Notaries, brokers, judges and other notaries, case law have notarial functions, calculate the tax liability bajosu and learn through the Declaration in authorized offices must issue tax receipt, indicating elmonto of operation, as well as retained tax that was heard. Dichosfedatarios, within them fifteen days following to that in that is firm laescritura or minuta to more take the day 15 of February of each year, must present before them offices authorized, it information that to the effect establezcael code Fiscal of the Federation with regard to the operations made in exercise immediate previous.
CAPITULOVI give them INTEREST article 133 INCOME. Seconsideran interest income for the purposes of this chapter, losestablecidos in article 8 of this law and others that the treatment of interest in accordance with the mismatengan.
Will be the treatment of interest alos payments by insurance policyholders or susbeneficiarios institutions, by partial or total withdrawals that made these people premiums paid, or yields, before the occurrence of risk or the event covered in the policy, as well as to payments carried out alos insured or beneficiaries in the case of insurance whose risk amparadosea the survival of the insured when the latter case not is meet the requirements of the fraction XXI of the article 93 of this law and provided that laprima has been paid directly by the insured. In these cases for tax determinarel shall apply to the following: the paid premium part that corresponds to the risk of death insurance coverage shall be reduced and aothers accessories which do not generate cash surrender value and the result shall be regarded as contribution of investment. The sum of the value of rescue and losdividendos to take the insured or beneficiaries will decrease the sum of the contributions of investment up-to-date and right the difference will be cumulative real interest. The contributions of investment is updated by ininter-war understood from the month in which is paid the prima of that is try odesde the month in which is made the last removal partial to is concerns elquinto paragraph of this article, according to is try, and until the month in which seefectue the removal that corresponds.
The insurance defallecimiento coverage will be the result of multiplying the difference that is derestar to the amount secured by the mathematical reserve death deriesgos in course of the policy, by the probability of death of the insured inthe date of anniversary of the policy in the year concerned. Laprobabilidad of death will be that set the Commission national of safe yFianzas to determine the referred book.
Removals parcialesantes of the cancellation of the policy are paid, is considered to be that the amount is retiraincluye contributions of investment and real interest. For these effects seestara to it next: I. Elretiro partial is divided between the sum of the value of rescue and of losdividendos to have right the secured to the date of the removal.
II. real Elinterés will be determined by multiplying the result obtained under lafraccion determinadosa I of this article, by the amount of the real interests that date in accordance with the third paragraph of this article.
III. determine the amount of the contribution of investment to be removed, semultiplicara the result obtained in accordance with section I, by the sum of certain up-to-date investment lasaportaciones the date of withdrawal, in accordance with the third paragraph of this article. He amount of them contributions ofinvestment updated that is withdraw pursuant to this paragraph is will decrease delmonto of the sum of the contributions of investment updated that is determineconforme to the third paragraph of this article.
The taxpayer must pay ittax real interest on applying the rate of tax averaged lecorrespondio in the immediate prior years in which hayapagado this tax to the one that made the calculation, without estosexcedan of five. To determine the average tax rate that is refiereeste paragraph, joins the results expressed in per cent to seobtengan divide the tax determined in each year between the ingresogravable of the same period of the previous exercises involved inthe who paid the tax, and the result will be divided between the mismonumero of exercises considered , without that exceed five. The tax queresulte in accordance with this paragraph will be added to the tax corresponding alejercicio which concerned and be paid together with the latter.
Will be considered interest for losefectos of this chapter, the yields of voluntary contributions deposited in sub-account for voluntary contributions of the account individualabierta in the terms of the law of the system of retirement savings or inthe has individual system of retirement savings in terms of law of the Institute of security and social services of the workers State as well as the of the complementary contributions deposited in account of complementary contributions under the terms of the law of retirement savings systems.
For the purposes of the preceding paragraph, shall be determined the cumulative real interest decreasing income retrieved porel removal made the updated amount of the contribution. Contribution to which refers this paragraph will be updated for the period since the mesen which made is this contribution until the month in which it takes place elretiro concerned.
Article 134. Physical persons shall accumulate your other income realespercibidos interest in the exercise.
Trying to is of interest paid porsociedades that not is consider members of the system financial in terms of this law and that derived from titles value that not are placed prop great public investor through bags of values authorized or markets wide liquidity, them same is accumulate in the exercise in that sedevenguen.
Real interest, the amount inthe interests exceeding the adjustment for inflation is considered. For these effects, elajuste by inflation is determined multiplying the balance average daily give it investment that generate them interests, by the factor that is get of subtract the unit of the ratio that is of split the index national of prices en of the month more recent of the period of the investment, between the citadoindice corresponding to the first month of the period. When the calculation to family this paragraph is carried out for a period of less than one month or month abarquefracciones, the percentage increase in the quoted index for dichoperiodo or fraction of a month shall be deemed in proportion to the number of days by which the calculation is performed.
The average balance of the investment will be the balance obtained by dividing the sum of the daily balances of lainversion by the number of days of the investment, without considering the unpaid interesesdevengados.
When the adjustment for inflation to which refers this precept is greater than the obtained interests, the result seconsiderara as loss. The loss will reduce from the other ingresosobtenidos in the exercise, except those referred to in the Capitulosi and II of this title. The portion of the loss that is not podidodisminuir in the exercise, may apply, in the five exercises siguienteshasta exhaust it, updated from the last month of the exercise which took place to the last month exercise in which apply or that has been updated for the last time and until the last month of the year in which it is applied , as appropriate.
When them interests accrued sereinviertan, these is considered perceived, for the effects of Estecapitulo, in the time in which is reinvested or when is are available of the taxpayer, what happens first.
Article 135. Quienespaguen them interests to is concerns the article 133 of this law, are forced to retain and learn the tax applying the rate that to the efectoestablezca the Congress of the Union for the exercise of that is try in the Leyde income of the Federation on the amount of the capital that give place to the payment give them interests, as payment provisional. Regards designated interest inthe second subparagraph of article 134 of the same, the retention shall be to latasa of 20% on the nominal interest.
Them people physical that unicamenteobtengan income cumulative of them designated in this chapter, may optarpor consider it retention that is made in them terms of this articulocomo payment final, whenever such income correspond to the exercise deque is concerned and not exceed of $100,000.00.
Article 136. Quienesobtengan income referred to in this chapter, as well as refer established in other articles of this law, shall have the following: I. Solicitarsu registration in the Federal taxpayers registry.
II. annual Presentardeclaración under the terms of this law.
III. keep, of conformity with it planned in the code Fiscal of the Federation, ladocumentacion related with them income, the retentions and the payment of esteimpuesto.
The provisions of this article shall not apply to taxpayers who have opted not to accumulate the asus interests other income, under the terms of the second paragraph of article 135 deesta law.
Those who pay the interest to family this chapter must provide the information referred to in article 55 of this law to the tax administration service, auncuando non-credit institutions.
CAPITULOVII DELOS INCOME BY THE OBTAINING OF AWARDS article 137. Seconsideran income by obtaining Awards, arising from guaranteed of lotteries, raffles, sweepstakes, games, betting and contests all class, legally authorized.
When the person granting arcomadrid_2010 pays on behalf of the taxpayer the tax that corresponds as retention, the amount of the tax paid on behalf of the taxpayer shall be deemed comoingreso falling within this chapter.
Not be considered as award elreintegro corresponding to the ticket that allowed participate in the lotteries.
Article 138. Ittax for prizes of lotteries, raffles, sweepstakes and contests, organizadosen national territory, shall be calculated by applying the rate of 1% on the vivification Prize corresponding to each ticket or full ticket, without any deduction, provided that federal entities not graven with a tax locallos income referred to in this paragraph, or the established assessment not excedadel 6%. The rate of the tax to which this article refers will be 21%, enaquellas federal entities that apply a local tax on income referred to in this paragraph, at a rate that exceeds 6%.
He imposed by them awards of juegoscon betting, organized in territory national, is calculated applying the 1% on the value total of the amount to distribute between all them tickets queresulten winners.
Tax arising as withis article, will be retained by the people who make the payments and seconsiderara as final payment, when income who perceive the declareestando forced to do so under the terms of the second paragraph of article 90 deesta law. The retention referred to in this paragraph when income designated taxpayers receive them in title II of this law waves legal entities referred to in article 86 of this law will not occur.
Them people physical that not carried out the statement to is concerns the second paragraph of the article 90 of this law, not may consider the retention made in them terms of this articulocomo payment final and must accumulate to their others income the amount of income obtained in them terms of this chapter. In this case, the person get entry may be credited against the tax determined inthe annual statement, withholding of federal income tax that you hubieraefectuado the person who paid the award under the terms of this provision.
Article 139. Quienesentreguen them awards to is concerns this chapter, besides make lasretenciones of this tax, will have the following obligations: I. provide, to them people to who les carried out payments by them concepts to is refiereeste chapter, proof fiscal in which record the amount of the operation, yel tax retained that was aware.
II. provide, proof of income and the tax receipt for rewards that which not liable to pay tax under the terms of this law.
III. keep, of conformity with it planned in the code Fiscal of the Federation, ladocumentacion related with them records, supporting tax and lasretenciones of this tax.
CAPITULOVIII give them INCOME FOR DIVIDENDS and GENERALLY DISTRIBUTED GAINS MORAL PORPERSONAS article 140. Physical persons shall accumulate to their other income, the perceived pordividendos or utilities. These individuals may prove, against ittax to be determined in his annual statement, the tax on the rentapagado by the company that distributed dividends or profits, always quequien carry out the accreditation referred to in this paragraph considers cumulative comoingreso, in addition to the dividend or utility perceived, the amount delimpuesto income paid by the corresponding to the perceived utility dividendoo society and also have the perseverance and fiscala proof referred to in the fraction XI of the Article 76 of this law. For estosefectos, the tax paid by the company shall be determined by applying the tasadel article 9 of this law, the result of multiplying the dividend or utilidadpercibido by the factor of 1.4286.
However it willing in the parrafoanterior, them people physical will be subject to a rate additional of the 10% on the dividends or utilities distributed by the people moralesresidentes in Mexico. The latter, shall be obliged to retain the impuestocuando distribute such dividends or profits, and learn it conjuntamentecon the provisional payment of the period that corresponds. Payment made standards this paragraph shall be final.
In the cases referred to moral seenterara person lafraccion III of this article, the tax which retain at the latest on the date on which it is submitted or declaration of the corresponding exercise should arise.
Refers to the income the owner percibeel the title value and, in the case of social partners, the person appears as the owner of the same.
For them effects of this article, also is considered dividends or utilities distributed, them following: I. interests to is refer them articles 85 and 123 of the law General deSociedades commercial and them shares in the utility that is pay behalf of noteholders u others, by societies commercial resident in Mexico or by societies national of credit.
II. Lospréstamos to the partners or shareholders, with the exception of those that meet the siguientesrequisitos: to) Quesean normal consequence of the operations of the legal entity.
(b) which agreed term less than a year.
(c) thatthe agreed interest is equal to or higher than the rate fixed by the law of Ingresosde Federation for the extension of tax credits.
(d) Queefectivamente these agreed conditions are met.
III. Laserogaciones that are not deductible in accordance with this law and benefit losaccionistas of moral people.
IV. Lasomisiones income or purchases not made and improperly registered.
V. Utility tax, including presumptively, determined by the autoridadesfiscales.
VI. Lamodificación tax utility for the determination of the ingresosacumulables and deductions, authorized operations held entrepartes related, made by the authorities.
CAPITULOIX give them OTHER INCOME THAT INDIVIDUALS OBTAIN article 141. Physical persons who obtain income other than those specified in previous respect, be considered earned on that amount at the time to get them to increase their assets, except in the case of income here refer to the articles 143, fraction IV and 177 of this law, in which case will be considered received in the fiscal year in which the personasmorales entities, trusts, associations in participation, taut funds or any other legal figure, whose income are subject preferential tax aregimenes, accumulate them if they were subject to the Tituloii of this law.
Article 142. Seentiende that, among others, income under the terms of this chapter are following: I. Elimporte of the debt forgiven by the creditor or paid by someone else.
II. exchange rate Laganancia and non-lossenalados loans from interests in chapter VI of title IV of this law.
III. Lasprestaciones obtained on the occasion of the granting of bail or guarantees, when she is not providing by legally authorized institutions.
IV. Losprocedentes all kinds of investments made in companies resident in Europe without a permanent establishment in the country, not in the case of losdividendos or utilities referred to in fraction V of this article.
V. Losdividendos or profits distributed by resident companies in Europe. In the case of a reduction of capital or liquidation of sociedadesresidentes abroad, income is determined by subtracting the amount delreembolso per share, acquisition of action proven cost updated for the period since the acquisition and hastaaquel in which the refund is paid. In these cases shall apply in loconducente article 5 of this law.
People physical that perceive dividends or utilities referred in estafraccion, in addition to accumulate them for effects of determine the payment of the impuestosobre the income to which are forced according to this title, must learn of form additional, the tax on the income that is cause pormultiplicar the rate of the 10%, to the amount to which have right of the dividend outilidad effectively distributed by the resident in the foreign , sinincluir the amount of the tax withheld that in its case is has effected. Some of this tax will have the character of definitive and must become aware amore to take the 17th day of the month following that in which were perceived losdividendos or utilities.
VI. Losderivados acts or contracts through which, not transmitting all respective rights allow the exploitation of concessions, permits, authorizations or contracts awarded by the Federation, the entidadesfederativas and the municipalities, or rights protected by entramite applications.
VII. who come of any act or contract concluded with the superficiario parala exploitation of the basement.
VIII. Losprovenientes of participation in products obtained from other than the dealer porpersona underground, exploitative or superficiario.
IX. arrears Losintereses, compensation for damages and damages provisions criminal or conventional income.
X. Laparte proportional that corresponds to the taxpayer of the remnant distribuibleque determine them people morales to is concerns the title III of this law, whenever not is had paid the tax to is concerns the last parrafodel article 79 of the same law.
XI. Losque perceive by copyright, other than this people.
XII. cumulative Lascantidades under the terms of section II of article 185 deesta law.
XIII. Lascantidades corresponding to the taxpayer as the condominium ofideicomisario of a property intended for accommodation, given administration to a third party to use it for personasdistintas of the taxpayer.
XIV. Losprovenientes of operations financial derivative and operations financial aque is refer them articles 16-to of the code Fiscal of the Federation and 21 deesta law. For these purposes it shall apply provisions of article 146 deesta law.
XV. income estimates in them terms of the fraction III of the article 91 of estaLey and them certain, including presumptively by them authorities tax, in them cases in that appropriate according to them laws tax.
XVI. Lascantidades-paying institutions of insurance policyholders or susbeneficiarios, that are not considered interest or compensation which family the fraction XXI article 93 and article 133 of this law, regardless of the name that has been them appointed, provided that the primahaya been paid by the employer, as well as those that correspond to the excedentedeterminado in accordance with the second paragraph of the fraction article 93 deesta Act XVII. In this case the insurance institutions shall be unaretencion by applying the rate of 20% on the amount of the paid amounts, without any deduction and issue tax receipt stating the amount the operation, as well as retained tax that was heard.
Cuandolas people are not obliged to submit annual declaration, made retention shall be regarded as final payment. When these people opt porpresentar statement of the exercise, accumulate them amounts to is refiereel paragraph previous to their others income, in whose case may prove against tax that is to its charge, the amount of the retention effected in terms of the paragraph previous.
XVII. Losprovenientes of the royalties referred to in article 15 B of the Codigofiscal of the Federation.
XVIII. Losingresos from personal retirement or plans of the sub-account voluntary deaportaciones concerning the fraction V of article 151 deesta law, when they are received unless the taxpayer is in lossupuestos of invalidity or incapacity to perform paid work, conformity with the laws of social security, or without having reached the age de65 years , for these effects is considered as income the amount total of lasaportaciones that had made to said plan personal of removal or to lasubcuenta of contributions voluntary that has inferred according to the articulo151, fraction V of this law, updated, as well as them interests realesdevengados during all those years of the investment, updated. Determine the tax for such income will be as follows: to) Elingreso will be divided by the number of years between the date deapertura of the personal retirement plan and that obtained income, while in no case exceed five years.
(b) Elresultado that is get according to the fraction earlier, will be the part delingreso that is added to them others income cumulative of the taxpayer in exercise of that is try and is calculated, in them terms of this title, ittax that corresponds to them income cumulative.
(c) Porla part of income that does not collect according to the above fraction, seaplicara the rate of tax that corresponds in the exercise of that try wing all of cumulative revenues of the taxpayer and the tax queasi is will be added to the aforementioned exercise.
Cuandohubiesen elapsed more than five years from the date of opening more personal retreat or the sub-account for voluntary contributions and the date they obtained income, the taxpayer must pay the impuestosobre income by applying the rate of tax average that was same in the five immediate periods prior to that in which the calculation seefectue. To determine the rate of tax average family this paragraph a, joins the results expressed in seobtengan per cent of dividing the tax determined in each year in which is hayapagado this tax between the taxable income of the same period of previous years loscinco and the result is divided by five. The impuestoque is according to this paragraph, it will add to tax corresponding alejercicio which concerned and be paid together with the latter.
Article 143. Tratandosede Exchange and gain the interests referred to in this chapter, seestara to the following rules: I. Todapercepción obtained by the creditor shall be applied firstly defeated aintereses, except in cases of judicial adjudication for the pagode debts that will proceed as follows: to) Siel creditor receives the debtor's assets, the tax will cover the total give them overdue interests provided that their value range to cover the capital and losmencionados interests.
(b) goods silos only cover the principal sum, won't the tax on interests when the creditor declares that no reserved rights against eldeudor by the unpaid interest.
c) Sila award is made to a third party, are considered overdue interest amount that results from subtracting the amounts receive the creditor, owed elcapital, provided that the creditor is not reserved rights against deldeudor.
Parales effects of this fraction, the tax authorities may take as value property valuation that ordered practice or value which has servidode basis for the first auction.
II. Elperdón total or partial, of the capital or interest owed, when elacreedor not book rights against the debtor, gives rise to the payment delimpuesto by the debtor on the principal and interest forgiven.
III. Cuandoprovengan of credits or loans granted to residents in Mexico, will be combined when they charge in cash, goods or services.
IV. Cuandoprovengan of deposits abroad, or credits or prestamosotorgados residents abroad, will be cumulative as sedevenguen.
V. Tratandosede credits, debts or operations that are referred to as enunidades of investment, will be cumulative both interest and setting that will perform to the principal for being named in these units.
Interest perceived in terms of this article, except those listed in section IV of the same, shall be cumulative under the terms of article 134 of this Act. When entérminos of the article cited the adjustment for inflation is greater than the interesesobtenidos, the result is regarded as loss.
It loss to is refers the parrafoanterior, as well as the loss Exchange that in your case get elcontribuyente, is may decrease of them interests cumulative that perceived inthe terms of this chapter in the exercise in that occurs or in them cuatroejercicios subsequent to that in which is had suffered the loss.
If the taxpayer not decreases in unejercicio them losses referred in the paragraph earlier, of others exercises, and can it have made according to this article, will lose the right to hacerloen exercises later until by the amount in which could haberloefectuado.
For the purposes of this chapter, the exchange loss elmonto or which derive from the difference to be refiereel third paragraph of this article, which does not decrease in an exercise, seactualizara by multiplying it by the factor corresponding update alperiodo from the first month in the second half of the financial year in which was obtained until the last month of the same year. The part of estasperdidas of previous years already updated pending reduce contralos interests or against the exchange gain, multiplicandolapor will be updated factor update covering the period from elmes of December of the financial year in which was updated last time and even elmes of December of the period immediately preceding that in which seaplicara.
Case of interest to family section IV of this article, will stack the coupon rate and seestara to the provisions of article 44 of this law; for the purposes of delcalculo of the inflation adjustment referred to in that provision not seconsideraran debts.
Article 144. The contribuyentesque obtained revenues of those listed in article 143 of this Act, by losmismos made two half-yearly interim payments on account of the impuestoanual except for falling within section IV of article. Such payments will find out in July of the same year and January seventh next, applying to the cumulative revenue in the half, the rate to be determined on the basis of article 96 of estaLey rate, adding the amounts corresponding to the columns to the limitbelow, upper limit and fixed fee, which under the terms of the articuloresulten for each of the months in the semester for which payment is and can prove in his case, against the tax charge, lasretenciones that would have made them the period concerned. Tax authorities perform arithmetic operations laid down in esteparrafo and publish the corresponding rate in the official journal of the Federation.
When revenues that is refiereeste article obtained by payments that carried out the people who are refierenlos titles II and III of this law, such people must retain as pagoprovisional the amount resulting from applying to the amount of cumulative interest and exchange rate laganancia, the maximum rate to be applied to surplus of the lower limit that sets the rate contained in the articulo152 of this law.
People who make inthe retention terms of this article, must be provided to the contribuyentesconstancia of retention. Such retentions should find out, where appropriate, jointly with those listed in article 96 of the law itself.
Article 145. Loscontribuyentes that obtain in form sporadic income of them designated eneste chapter, except those to is refer them articles 143 and 177 of estaLey, will cover as payment provisional to has of the tax annual, the amount queresulte of applying the rate of the 20% on the income perceived, without deduction any. He payment provisional is will make through declaration that will present antelas offices authorized within the 15 days following to it obtaining delingreso.
Them taxpayers that obtenganperiodicamente income of them designated in this chapter, except those to which refer them articles 143 and 177 of this law, shall be payments provisionalesmensuales to has of the tax annual, to more take the day 17 of the month inmediatoposterior to that to which corresponds the payment, through Declaration quepresentaran before the offices authorized. He payment provisional is determined by applying the rate of the article 96 of this law to them income obtained in elmes, without deduction any; against said payment may prove is the cantidadesretenidas in the terms of the following paragraph.
When that income is refiereeste chapter, except those referred to in article 143 of this Act, seobtengan by payments made moral persons referred to in the Tituloii of this law, such people must retain as payment provisional amount resulting from applying the rate of 20% on the amount of the same, without any deduction and must provide to taxpayers and comprobantefiscal stating the operation, as well as the tax withheld; dichasretenciones must find out, where appropriate, together with the mentioned inthe article 96 of the law itself.
In the case of the income to which refers the fraction X of article 142 of this law, persons moralesretendran, as interim payment, the amount resulting from applying the tasamaxima to be applied to the surplus of the lower limit established rate contained in article 152 of the same on the amount of the remanentedistribuible, which learn together with the Declaration referred to in article 96 of this Act or , where appropriate, by the dates specified for lamisma, and provide taxpayers the proof Prosecutor in the queconste the amount of the operation, as well as the tax withheld.
Case of income to family fraction XII of article 142 of this law, persons taking payments must retain as a provisional payment amount that is deaplicar on the cumulative amount, rate maximum to apply to surplus of the lower limit that sets the rate contained in the articulo152 of this law.
Taxpayers will be able to ask them is decreased the amount of the provisional payment referred to in parrafoanterior, provided that they comply with the requirements indicated to effect service of tax administration by the General rules.
Them people that carried out lasretenciones to is refer them paragraphs third, fourth and fifth of estearticulo, as well as them institutions of credit before which is constituyanlas accounts personal for the saving to is concerns the article 185 of estaLey, must present statement before them offices authorized, to more tardarel day 15 of February of each year, providing the information correspondientede them people to which les had effected retentions in the year decalendario previous , and must clarify for them institutions credit, the amount that corresponds to the removal that is made of them cited accounts.
When them people that carried out lospagos to is concerns the fraction XI of the article 142 of this law, pay alcontribuyente, also, income of them designated in the chapter I of Estetitulo, them income to is concerns the cited fraction XI is considered as wages for them effects of this title.
In the case of income to family fraction XIII of article 142 of this law, persons queadministren the real estate concerned, shall withhold payments queefectuen to the condominium owners or trustees, the amount that the amount thereof is aplicarsobre, the maximum rate to be applied to the excedentedel lower limit which sets the rate contained in article 152 deesta law; Such retentions should find out, where appropriate, jointly tothe specified in article 96 of the same and will have the character of pagodefinitivo.
Taxpayers referred to in previous doseprogramming may choose to accumulate the revenue referred to in dichoparrafo to other revenue. In this case, accumulate the amount that resultede multiply the amount of them income effectively obtained by esteconcepto a time made it retention corresponding, by the factor 1.4286. against the tax that is determine in it statement annual, them personasfisicas may accredit the amount that is of apply on the ingresoacumulable that is determine according to this paragraph, the rate maximum paraaplicarse on the over of the limit lower that sets it tarifacontenida in the article 152 of this law.
When them royalties to is refierela fraction 17TH of the article 142 of this law is obtain by payments queefectuen them people morales to is concerns the title II of the same, dichaspersonas morales must make it retention applying on the amount delpago effected, without deduction any, it rate maximum for apply is on surplus of the limit lower that sets the rate contained in the articulo152 of this law , as payment provisional. Such retention should learn is, in sucaso, jointly with them indicated in the article 96 of this Act. Quienefectue payment must provide taxpayers supporting fiscal enel stating the amount of the operation, as well as the tax retained.
Article 146. Tratandosede income that refers the fraction XIV of article 142 of this Act, the interest and the gain or loss, cumulative or deductible, in financial operations arising from debt and capital, as well as in financial operations, shall be determined in accordance with articles 20 and 21 of this Act, respectively.
The stock exchanges or the downby credit involved in operations financial derived a family article 16-A of the Fiscal Code of the Federation, or, failing that, people that they carried out the payments referred to in this article shall retain as interim payment the amount obtained from applying the rate del25% on the interest or the cumulative gain resulting from the operacionesefectuadas the month , decreased of them losses deductible, in his case, of them others operations carried out during the month by the person physical with lamisma institution or person. These institutions or persons shall
provide to the taxpayer proof fiscal in which record the amount give it operation, as well as the tax retained and learn the tax retenidomensualmente, to more take the day 17 of the month next to one in which seefectuo the retention, of conformity with the article 96 of this law. Seestara not obliged to carry out the check referred to in this paragraph in your setup of the financial operations arising from capital made in recognized markets referred to in the fractions I and II of article 16-Cdel Fiscal Code of the Federation.
For the purposes of payment and whole delimpuesto on profits obtained by individuals from arising from capital financial deoperaciones concerning actions placed values enbolsas concession in accordance with the law of the stock market, as well as those related to stock indices representing the citadasacciones, whenever they occur in the renowned markets that is refierenlas fractions I and II of article 16 - C of the Fiscal Code of the Federation , seaplicara it willing in the article 129 of this law, without is should make the retention that is concerns the paragraph previous.
When operations it reference the loss for natural persons exceed the gain or alinteres obtained by it in the same month, the difference may be disminuidade earnings or interest, in the following months are alejercicio, not updated, until it, and provided that there is sidodisminuida above.
Means for the purposes of estearticulo, the obtained profit is one that takes place when delvencimiento of the derived financial transaction, independently exercise of the rights set forth in the same operation, or when seregistre a contract contrary to the original operation so that this secancele. The loss generated will be one that corresponds to operations that having expired or cancelled in those terms before described.
Institutions of credit, bag lascasas or persons involved in the operations financierasderivadas, must be available to the tax authorities a reporteanual where to display separately the profit or loss obtained, each operation, each of the taxpayers, as well as carried out retention amount, name, Federal deContribuyentes registry key , Clave single population register, for each of them.
Earnings that get elcontribuyente must accumulate in your annual declaration, and may disminuirlascon the losses generated by these operations exercise quecorresponda and up to the amount of earnings. Against the tax that resultea your cargo may accredit the tax that was them had retained in exercise. This paragraph shall also apply with respect to financial operations referred to in article 21 of this law.
CAPITULOX give them REQUIREMENTS OF DEDUCTIONS article 147. Lasdeducciones authorized in this title for them people physical that obtenganingresos of them chapters III, IV and V of this title, shall meet following requirements: I. Quesean strictly indispensable for the obtaining of them income by them which is obliged to the payment of this tax.
II. Quecuando this law permits the deduction of investment article 149 thereof is applicable in the terminosdel. Trying to be of contracts of arrendamientofinanciero must be is to it provisions by the article 38 of this law.
III. Quese remaining only once, even if they are related to getting dediversos income.
IV. Estaramparada with the tax receipt and payments whose consideration excedade $2,000.00, by means of electronic funds transfer desdecuentas open on behalf of the taxpayer on institutions that make up financial system and entities authorizing the Bank to do so Demexico; check nominative of the has of the taxpayer, card of credit, debit, of services, or through the so-called purses electronicosautorizados by the service of Administration tax.
Lospagos that in them terms of this fraction must make is through chequenominativo of the taxpayer, also can make is through transfers Auditors in institutions of credit or houses of bag of the own taxpayer.
Authorities tax may release of the obligation of paying them erogacionesen them media established in the first paragraph of this fraction, when showed is carried out in populations or in areas rural without services financial.
Lospagos is carried out through check nominative must contain, the key in library federal of taxpayers of who it issued, as well as in the anversodel same the expression "for fertilizer in has of the beneficiary".
V. Queesten duly registered in accounting.
VI. Quelos payments of premiums for insurance or bonds are made according to the laws of the materiay correspond to concepts which this law designates as deductibles or in otrasleyes establishing the obligation to hire them, provided that, as regards insurance, during the term of the policy do not extend loans for part Dela insurance, to any person, with guarantee of the insured amounts paid lasprimas or mathematical reserves.
VII. Quese comply with the obligations established by this law in respect of withholding taxes to third-party yentero or which, if any, is collected from estoscopia of the documents evidencing the payment of such taxes. Tratandosede payments abroad, only may not be reduced provided that the contribuyenteproporcione the information that is required under the terms of article 76, fraction VI of this law.
Lospagos that simultaneously are income in them terms of the chapter I of the title IV, of this law, is may deduct whenever them expenditures by concept deremuneracion, them retentions corresponding and them deductions of the impuestolocal by wages and in general by the provision of a service personalindependiente respective, record in proof fiscal and is meets with refer to is concerns the article 99 , fractions I, II and V of the same, as well as them provisions that, in his case, regulate the subsidy for the charging them taxpayers comply with the obligation of sign to them trabajadoresen the Institute Mexican of the safe Social when are forced to this, inthe terms of them laws of security social.
VIII. Queal perform the operations corresponding or to more take the last day report, is meet the requirements that for each deduction in it particularestablece this law. Only in the case of the tax receipt to that family the first paragraph of the fraction IV of this article, this is obtained amore by the day that the taxpayer should file your report and the date of issue of the receipt tax should corresponderal year in which the deduction is made. Case of the declaracionesinformativas referred to in articles 76 of this law and 32, fractions Vy VIII of the value added tax law, these must be present inthe deadlines, which in effect sets the quoted article 76 and count from deesa date with vouchers for prosecutors.
IX. Quehayan been effectively delivered in the period concerned. Seconsideran actually expended when payment has been made enefectivo, through transfers of accounts in credit institutions or houses debolsa, services or other goods that are not receivable. Trying to be of payments with check, is considered effectively spent in date in which the same has been charged or when them contribuyentestransmitan them checks to a third, except when such transmission is enprocuracion. Also are considered effectively dispenses when elcontribuyente delivered titles signed by a different person. Also means that it is effectively dispensed when the interest of the acreedorqueda met through any means of extinction of obligations.
When payments referred to in the preceding paragraph are carried out by check, ladeduccion shall be made in the financial year in which this is copper, always between date recorded in the tax receipt that was issued and the date enque effectively copper said check have not elapsed more than cuatromeses, except when both dates correspond to the same exercise.
Sepresume to the subscription of amounts receivable by the taxpayer, diversosal check, is guarantee of payment of the price or consideration pactadapor business or professional service activity. In these cases, beingdeclared payment received when effectively, or when loscontribuyentes is transmitted to a third party credit titles, except cuandodicha transmission is in law enforcement.
Tratandosede interest paid in the years prior to the one that starts the lease, collateral draws these may not be reduced, proceeding as follows:
Sesumaran interest paid each month for the year corresponding to each of the unproductive exercises subtracting them if the annual adjustment deductible porinflacion referred to in article 44 of this law. The sumaobtenida for each exercise unproductive is updated with the factor upgrade corresponding from the last month of the first half of the ejerciciode that is try and until the last month of the first half of the exercise in queempiecen to produce income the well or them goods of that is concerned.
Interests updated for each of the years, calculated as alparrafo above, shall be added together and the result thus obtained shall be divided between the number of unproductive years. The ratio obtained will be added to interests in charge at each of the productive years and the result thus retrieved will be the amount of interest deductible in the year in question.
Inthe years following the first year of production, the retrieved ratio as previous alparrafo will be updated and the last month of the primeramitad of the exercise which will be deducted from the last month of the first half report in which we began to have income. This procedure will make hastaamortizar the total of such interests.
X thatthe declared acquisition cost or interests arising from creditosrecibidos by the taxpayer, apply to the market. When will excedandel market price not be deductible the surplus.
XI. Quetratandose of them investments not will them give effects tax to its revaluation.
XII. Queen proves the case of procurement of goods for import, which is cumplieronlos legal requirements for definitive importation. Are considered comomonto of this acquisition which has been declared on the occasion of laimportacion.
XIII. contact deducted as is accruing them losses Exchange from of deudaso credits in currency foreign.
Elmonto of the setting annual by inflation deductible in the terms of the parrafoanterior, is determined of conformity with it planned in the article 44 deesta law.
XIV. Quecuando payments whose deduction is sought, are made to taxpayers quecausen value-added tax, saying tax moves in formaexpresa and separately on the tax receipt.
XV. Quetratándose payment by salary and in general by laprestacion of a personal service subordinate to workers who tenganderecho the employment subsidy, effectively delivered to the cantidadesque by this subsidy correspond them to their workers and give window requirements referred to in the precepts governing in your case, elsubsidio for employment , except when not is is forced to do this in terms of the provisions cited.
Article 148. Parales purposes of this chapter, shall not be deductible: I. Lospagos by income tax Manager own taxpayer or helping or contributions on the subsidized portion or originalmentecorrespondan to third parties, in accordance with the provisions of exceptotratandose of contributions paid to the Mexican Institute of the Social insurance charge of patterns.
Deductible Tampocoseran from amounts of subsidy for employment queentregue the taxpayer, in the role of retainer, people who lepresten personal services subordinated or accessories of contributions, with the exception of charges that the taxpayer has pagadoefectivamente, including through compensation.
II. Lasinversiones in houses room, in dining rooms that by its nature not are available of all them workers of the company, in aircraft yembarcaciones, that not have concession or permission of the Government Federal to serexplotados commercially nor them payments by the use or enjoyment temporary of dichosbienes.
III. Enningún case will be deductible investments or the use or gocetemporal of car payments.
IV. Losdonativos and expenses of representation.
V. Lassanciones, compensation for damages or conventional sentences. Them compensation by damage and damages and them penalties conventional, may deduct is when the law imposes the obligation of pay them by come deriesgos created, responsibility objective, case queued-, force greater or poractos of third, unless them damage and them damages or it cause that dioorigen to the penalty conventional, is has originated by blames attributable alcontribuyente.
VI. Lossalarios, commissions and fees, paid by whoever grants the use or gocetemporal of real estate in a calendar year, in the amount of queexcedan, as a whole, of 10% of annual revenues obtained by concederel use or enjoy temporary real estate.
VII. Losintereses paid by the taxpayer that correspond to investments of whom are are not deriving cumulative income by which efectuaresta deduction it can.
VIII. Lospagos in respect of value-added tax or excise duty overproduction and services that the taxpayer had made and which moved lehubieran. Not is apply it willing in this fraction, when elcontribuyente not have right to the accreditation of them mentioned impuestosque le had been transferred or that is had paid on the occasion of laimportacion of goods or services, that correspond to expenses or inversionesdeducibles in the terms of this law.
Deductible Tampocosera the loss arising from the disposal of securities value, unless sean which are placed between the public investor, as wings general rules which, in effect, issued by the tax administration service.
XII. Losconsumos in bars or restaurants. Nor will be deductible them expenses encomedores that by its nature not are to available of all workers of the company and still when it are, these exceed of a montoequivalente to a wage minimum general daily of the area geographical delcontribuyente by each worker that make use of them themselves and by each day enque is pay the service, added with them fees of recovery that pagueel worker by this concept.
XIV. Lospagos of amounts initial by the right of purchase or sell, goods, currencies, actions u others titles value that not traded in markets recognized, in accordance with it established by the article 16-C of the code Fiscal of Lafederacion, and that not is had exerted, whenever is try of partescontratantes that are related in them terms of the article 179 of estaLey.
I. Lospagos for medical and dental fees, as well as hospital costs, incurred by the taxpayer for himself, his spouse or the person who live in concubinage and for their ancestors or descendants in linearecta, provided that such persons do not receive during the year of calendarioingresos on quantity equal to or exceeding of which results from calculating the general salariominimo of the geographical area of the taxpayer raised a year , and seefectuen by check of the taxpayer, transferenciaselectronicas of funds from accounts opened on behalf of the taxpayer eninstituciones that make up the financial system and the entities authorizing the Bank of Mexico for determination or by credit, debit, ode services card.
III. Losdonativos not onerous or remunerative, that meet the requirements previstosen this law and the General rules for the effect set the tax administration service and which are granted in the following cases: c) wings entities referred to in the articles 79, fraction 19TH and 82 of estaLey.
(f) school company aprogramas.
Total Elmonto of donations referred to in this fraction will be deduciblehasta by an amount that does not exceed 7% of the cumulative income systemsin base to calculate the income tax to charge delcontribuyente in the period immediately preceding that in which it takes place the deduction, before applying the deductions referred to in the presentearticulo. When donations in favour of the Federation, Federal lasentidades, municipalities, or of its decentralized bodies, the deductible amount may not exceed 4% of the cumulative income to that family this paragraph, unless in any case the deduction limit being these donations, and changes made to autorizadasdistintas donee, exceeds 7% cited.
When grant donations between related parties, the donating may not contract with its related party that I made him the donation, delivery service, alienation, or granting the use or temporary enjoyment of goods. Otherwise, the donor shall consider the amount of the deduction made by the corresponding donation as a cumulative income paraefectos for the calculation of the income tax, updated since enque the deduction was applied until the moment that carry out suacumulacion.
IV. interests real effectively paid in the exercise by creditoshipotecarios destined to the acquisition of its house room hired tothe institutions members of the system financial, provided that the montototal of them credits granted by said property not exceed of setecientascincuenta thousand units of investment. For these purposes, shall be considered real comointereses the amount that interest actually paid in year exceed the annual adjustment for inflation for the same period and sedeterminara apply where relevant provisions of the third paragraph of article 134 of this Act, for the period that corresponds.
Losintegrantes of the financial system, referred to in the preceding paragraph, shall issue tax receipt indicating the amount of interest realpagado by the taxpayer in the year in question, in the terminosque is established in rules that effect issued the service tax management.
V. Lasaportaciones complementary of removal carried out directly in the subcuentade contributions complementary of removal, in them terms of the law of systems of saving for the removal or to them accounts of plans personal deretiro, as well as them contributions voluntary made to the sub-account deaportaciones voluntary, whenever in this last case such aportacionescumplan with them requirements of permanence established for them plans deretiro according to the second paragraph of this fraction. The amount of the deduction here refers this fraction will be up to 10% of income taxpayer in the exercise acumulablesdel, without these contributions exceed delequivalente to five general minimum wages in the geographical area delcontribuyente elevated a year.
Parales purposes of the previous paragraph, are considered personal retirement plans, those accounts or channels of investment, established with the sole purpose derecibir and manage resources intended exclusively to be utilizadoscuando the holder reaches age 65 or in cases of invalidity oincapacidad the holder to do personal work paid conformity with the laws of social security provided they are administradosen accounts identified by institutions of insurance, credit, stock exchanges, administering of funds for removal or sociedadesoperadoras of investment companies with authorization to operate in the country, and provided that they obtain pre-authorization from the tax administration service.
When resources invested in them sub-accounts of contributions complementary deretiro, in the sub-accounts of contributions voluntary or in them planespersonales of removal, as well as them yields that they generate, is retirenantes of that is met them requirements established in this fraction, the Horseman deemed income cumulative in them terms of the chapter IX of Estetitulo.
Enel case of death of the holder of the plan personal of removal, elbeneficiario appointed or the heir, will be forced to accumulate to their other income of the exercise, them retreats that make of it has or channels taut, according to is the case.
VI. Lasprimas by insurance of expenses medical, complementary or independent of services of health provided by institutions public of socialsecurity, whenever the beneficiary is the own taxpayer, his spouse wave person with who lives in concubinage, or their parent or descendants, in line straight.
VII. Losgastos earmarked for school transportation of descendants in linearecta where it is compulsory under the terms of the disposicionesjuridicas of the area where the school is located or when for all students that spending is included in the tuition. For these purposes, sedebera separate on the voucher amount corresponding for concept detransportacion school and carried out by delcontribuyente check, electronic funds transfers, from open accounts name of taxpayer in institutions that make up the financial system ylas entities which authorize the Bank of Mexico or mediantetarjeta credit, debit, or services for this purpose.
Tax authorities may release from the obligation to pay the expenditures through the means provided for in the preceding paragraph, when the same seefectuen in towns or in rural areas without financial services.
VIII. Lospagos carried out by the local income tax wage general yen by a subordinate personal service, always quela said tax rate does not exceed 5%.
To determine the area geographic delcontribuyente is will attend to the place where is find your House room to the 31st December of the year of that is concerned. The people that to the date cited tengansu residence out of the territory national, will attend to the area geograficacorrespondiente to the District Federal.
So come the deductions aque is refer them fractions I and II that above, is must acreditarmediante proofs fiscal, that them quantities corresponding fueronefectivamente paid in the year of calendar of that is try to institutions ensure residents in the country. If the taxpayer recovers part of dichascantidades, only will deduct the difference not recovered.
The requirements of the deduccionesestablecidas in the chapter X of this title not are applicable to lasdeducciones personal to is concerns this article.
The amount total deductions quepodran make taxpayers in terms of this article and article 185, may not exceed the amount that is least among general minimum cuatrosalarios elevated to the year of the delcontribuyente geographic area, or 10% of the total income of the taxpayer, including those for which the tax is not paid. Provisions of esteparrafo, shall not apply in the case of donations referred to in lafraccion of this article III.
Article 152. Physical persons shall calculate the tax for the year joining the ingresosobtenidos in accordance with chapters I, III, IV, V, VI, VIII and IX of this title, after making the deductions authorized in these chapters, taxable utility determined in accordance with sections I or II of the IISL chapter this title, to the result obtained will decrease you, in your case, lasdeducciones that referred to in article 151 of this Act. The amount that is obtengase will apply as follows: creditable Ittax under the terms of articles 5, 140 and 145, penultimoparrafo, of this law.
In cases where the tax charge of the taxpayer is less than the amount showing in terms of this article, only be able to request oefectuar return tax compensation actually paid or that you retained hubierasido. For the purposes of the compensation referred to in esteparrafo, the credit balance will be updated by the period from previous immediate elmes in which arose the Declaration containing balancing in favor and to the immediate month preceding the month in which it is compensated.
When inflation observadaacumulada from last month that was used in the calculation of the ultimaactualizacion of the amounts laid down in national currency of the tarifascontenidas in this article and in article 96 of this Act, exceeds 10%, such amounts will be updated for the period running from the ultimomes that was used in the calculation of the last update and to the ultimomes of the exercise in which the cited percentage is exceeded. For these effects, is apply the factor of update that is of divided the Indicenacional of prices to the consumer of the month immediately previous to the more recientedel period, between the index national of prices to the consumer correspondienteal last month that is used in the calculation of the last update. Dichaactualizacion will enter in force starting from the 1 of January of the year siguienteen which is has presented the mentioned increase.
TITULOV DELOS RESIDENT IN THE ALIEN WITH INCOME FROM OF FOUNTAIN OF RIQUEZAUBICADA IN TERRITORY NATIONAL article 153. They are obliged to pay the tax in accordance with this title, losresidentes abroad who obtain cash, real income, contributions or on credit, even though they have been determined presumptively porlas tax authorities, in terms of the Codigofiscal of the Federation articles 58-A, 11, 179 and 180 of this law, from deriqueza sources, located in national territory they do not have an establecimientopermanente in the country or when taking it, revenues are not attributable AEST. He is considered to be part of the income referred to in esteparrafo, payments made on the occasion of the acts or activities to which family this title, which will benefit the resident abroad, inclusivecuando prevent you delivery, payments which prove them aplicableslas same provisions as to entries that originated them.
When residents in the extranjeroobtengan the income referred to in the preceding paragraph through constituted unfideicomiso in accordance with Mexican law, in the seanfideicomisarios or settlors, the trustee determines the taxable amount such income of every resident abroad in terms of Estetitulo and them directly such income shall be withholding tax that had been retrieved dehaber. Trying to fideicomisosemisores of securities placed between the public investor, will be losdepositarios of values who must withhold tax by the ingresosque derived from such securities.
When the person that make any give them payments to is concerns this title cover by has of the taxpayer ittax that to this appropriate, the amount of said tax is deemed income of them included in this title and is apply them provisions quecorrespondan with the type of income by which is paid the tax.
When the terms of the Presentetitulo is provided that tax be paid by check, the retenedorestara forced to find an equivalent amount which was haberretenido on the date of the chargeable event or at the time that the payment, made what happens first. Case of services carried out in monedaextranjera, the tax will know making the conversion to national currency enel moment in which the consideration is payable or is paid. For the purposes of this title, it will have the same effect as payment, any other actojuridico by virtue of which the debtor extinguishes the obligation concerned.
Tax corresponding pay inthe terms of this title shall be considered as definitive and will know by declaration to be presented to the authorized bureaus.
It shall not be obliged to carry out some of the tax in accordance with this title, when in the case of ingresospor interest, gain capital, as well as by the otorgamientodel use or enjoy temporary land or buildings attached to the sueloubicados in national territory, resulting from investments carried out porfondos of pensions and retirement, in the terms of internationallegislation of the country concerned , provided that such funds are effective losbeneficiarios of such income and that the latter were encuentrenexentos of the tax on the income in that country.
When funds of pension and retirement to participate as shareholders in personasmorales, whose total earnings come in at least 90% exclusively Dela alienation or the granting of the use or temporary enjoyment of land attached to the soil yconstrucciones, located in the country, and the alienation deacciones whose value comes from more than 50% of land and construccionesadheridas to the ground, located in the country exempt such moral persons, in the proportion of the shareholding or participation, dedichos funds in the legal entity, subject to the condicionesprevistas in the preceding paragraphs. This paragraph shall also apply where such funds participate as partners in an enparticipacion Association.
However upon in this article, the pension funds or retirement delextranjero and moral persons that participate as accionistasestaran bound to the payment of the tax on the income in terms of lapresente law, when they gain income from the alienation or acquisition of land and buildings attached to the ground having registered comoinventario.
Articulo154. Tratandosede revenues from wages and in general by the provision of a subordinated serviciopersonal, is considered to be the source of wealth is national enterritorio when the service is provided in the country.
II. Seaplicara the rate of the 15% to them income perceived in the year of calendar deque is concerned that exceed of the amount designated in the fraction that above and queno are superior to $1,000,000.00.
If Dela fraction VII of article 94 of this law, shall be deemed that he gets elingreso in the calendar year in which is has exercised the option of inplanning shares or securities value representing the ownership of property.
They exceptions to the payment of the tax to that referred to in this article, by porsalarios revenues and subordinate in general by providing a personal service, paid by resident abroad, individuals or companies, than notengan permanent establishment in the country or that taking it, the service is unrelated to that establishment, always the stay of the prestadordel service on national territory is less than 183 days , consecutive or not, in a period of twelve months.
Shall not apply the provisions of previous doseprogramming, when pays the service has some establishment national enterritorio that relates that service, even when noconstituya permanent establishment within the meaning of articles 3, 168 y170, of this law, as well as when the provider of the service to the citadoestablecimiento receive additional payments of residents abroad, enconsideracion services provided by those who obtained income ground retention in accordance with the third paragraph of this article.
He taxpayer that is encuentreobligado to pay the tax in the terms of this article, will be forced continue paying it, while not show that has remained by more than 183dias consecutive out of territory national.
Article 155. Tratandosede income by retirement, inns, assets of removal, as well as laspensiones annuities u others forms of removal, including them from give the sub-account of the safe of removal or of the sub-account of removal, severance in edadavanzada and old age planned in the law of the safe Social, them from of account individual of the system of saving for the removal planned in the Law Institute of security and services social of them workers of the State , ylos proceeds from the benefit provided for in the law of Universal Pension, is considered to be the source of wealth is in territory nacionalcuando payments made by residents in the country or establecimientospermanentes in national territory or when the contributions arising from subordinated personal undertaking that has been rendered in national territory.
The tax will be determined aplicandoal retrieved entry the following rates: I. Seestará-free for the first $125,900.00 obtained in the calendar year that is.
II. Seaplicará the rate of 15% on the income received in the year of calendar which exceed the amount designated in the fraction preceding yque concerned are not greater than $1,000,000.00.
III. Seaplicará rate of 30% on the income received in the year of calendar that concerned that they exceed $1,000,000.00.
The person making the payment to which this article refers, it should be the retention of the tax if esresidente in the country or resident abroad with an establecimientopermanente in Mexico. In other cases, the taxpayer will find out the impuestocorrespondiente through a declaration to be presented to the oficinasautorizadas within fifteen days following the day in which they obtengael income.
Article 156. Tratandosede revenue by fees and in general by the provision of an independent serviciopersonal, is considered to be the source of wealth is national enterritorio when the service is provided in the country. It is presumed that service is provided completely in Mexico when proven that you part of the same sepresta in national territory, unless the taxpayer demonstrates the part service which lent abroad, in which case, the tax secalculara on the part of the consideration that corresponds to the proportion in which the service was provided in Mexico.
Also presumed, unless there is evidence TOA, the service is provided in national territory when the service that pagospor are made by a resident in the national territory or unresidente abroad with permanent establishment in the country to unresidente abroad that is your part in the terms of article 179 of this Act.
The tax shall be determined applying rate of 25% on the total of the retrieved entry, without any deduction, and must make the withholding tax the person making payments if esresidente in the country or resident abroad with an establecimientopermanente in Mexico to which the service relates. In other cases, the taxpayer know the corresponding tax declaratively quepresentara outside the offices authorized within fifteen days of aaquel in which the income is obtained.
Contributors to percibaningresos than those specified in this article, shall be required to tax expedircomprobante.
Except for the payment of tax here this article refers, revenues for fees and in general by an independent personal service laprestacion paid by resident in Europe, individuals or companies, which do not have establecimientopermanente in the country or that taking it, the service is not related condicho establishment, provided that the stay of the national enterritorio service provider is less than 183 days consecutive or not, in unperiodo of twelve months.
Not will be applicable it willing in doseprogramming earlier, when who pays the service have some establishment enterritorio national with which is relate said service, even when noconstituya establishment permanent in them terms of them articles 3, 168 y170 of this law, as well as when the provider of the service to the citadoestablecimiento receive payments complementary of resident in the foreign, enconsideracion to services rendered by that has retrieved income ground retention according to the third paragraph of this article.
The taxpayer that is encuentreobligado to pay the tax under the terms of this article, will be forced continue paying it while not show that it has remained for more than consecutive 183dias outside national territory.
Article 157. Tratandosede the remuneration of any kind that members of consejosdirectivos, monitoring, advisory or otherwise, as well as loshonorarios to administrators, Commissioners and CEOs is considered to be the source of wealth is in national territory when the mismossean paid in the country or abroad, by resident companies in Mexico.
He tax is determined applying rate of the 25% on the total of the income retrieved, without deduction any, and must make the retention them societies that make them payments.
Article 158. In income by granting the use or temporary enjoyment of immovable property, is considered to be the source of wealth is in national territory when in the country are located such property.
Also is considered income give them that is concerns the paragraph previous, them considerations that gets unresidente in the foreign by grant the right of use or enjoyment and others rights that is agree on a well property located in the country, even cuandodichas considerations is derived of the alienation or transfer of them derechosmencionados.
For purposes of the parrafosanteriores, the tax shall be determined by applying the rate of 25% on retrieved elingreso, without any deduction, and must perform the retention people making payments. As who made payments are unresidente abroad, tax know it declaratively quepresenten fiscal authorities within fifteen days following wing obtaining of income.
Contributors to obtenganingresos than those specified in the first and second paragraphs of this article, shall be required to issue tax receipt by the contraprestacionesrecibidas. When such income are perceived through operations defideicomiso, will be the institution fiduciary who issued the voucher fiscaly perform the retention to is concerns the paragraph previous.
Revenue by granting the use temporary ogoce of movable property, shall be considered as the source of wealth is in national territory, when movable for appearances, commercial, industrial, agricultural, livestock and fisheries, seutilicen in the country. It is presumed, unless evidence to the contrary, that the bienesmuebles is earmarked for these activities and are used in the country, when the queusa or enjoys good is resident in Mexico or resident overseas permanent conestablecimiento in the national territory. In the event of them bienesmuebles is intended to activities different of them earlier, when in CNN is make the delivery material of them goods furniture.
For the purposes of the preceding paragraph, the tax shall be determined by applying the rate of 25% on the retrieved entry, without any deduction, and must make retention people making lospagos. In the case of containers, trailers or semi-trailers to seanimportados on a temporary basis up to a month under the terms of the LeyAduanera; as well as of aircraft and boats that have award opermiso of the Government Federal to be exploited commercially, the tax sedeterminara applying the rate of the 5% whenever such goods are utilizadosdirectamente by the tenant in the transportation of passengers or goods.
The provisions of the two parrafosanteriores is not applicable to the collateral referred to in the articulos166 and 167 of this law.
In them income derivatives of contratosde Charter, is considered that the source of wealth is is enterritorio national, when the boats chartered made navigation decabotaje in territory national. In this case, the tax shall be determined by applying the rate of 10% on the retrieved entry, without any deduction, and must perform the retention the person making the payments.
Article 159. Tratandosede income corresponding to residents abroad arising from the procedure of time share tourist service, is considered to be lafuente of wealth is in national territory when in the country are located one or more real estate intended for total or the parcialmentea service.
For the purposes of this article, seconsideran as a tourist service from timeshare contracts, aquellosque are at least in any of the following cases: I. Otorgarel use or enjoyment or the right to occupy or enjoy temporary or formadefinitiva, one or more immovable or part thereof that is destinena tourist, holiday and recreational purposes sport or any other, including where appropriate, other accessories.
II. Prestarel service of hosting u another similar in one or several goods estate oparte of them themselves, that is intended to late tourist, rentals, recreational, sports or any other end, including in your case otrosderechos accessories, during a period specific to intervals previamenteestablecidos, certain or determinable.
III. Enajenarmembresías or similar titles, what ever the name with which is lesdesigne, which allow the use, enjoyment, enjoy or hosting one or more bienesinmuebles or part thereof, intended for late holiday, tourist, recreational, sports or any other.
IV. Otorgaruno or several real estate, located in territory national, administration to a third, to it use in form total or parcialpara host, host or give accommodation in any form, to personasdistintas of the taxpayer, as well as others rights accessories, in his case, during a period specific to intervals previously established, determinadoso determinable.
The real estate family to this article, may be a certain considered in loindividual or a drive variable within a particular class.
The tax shall be determined applying rate of 25% of the total amount of the income obtained by the resident beneficiarioefectivo abroad, without any deduction, must carry out laretencion, the borrower if it is resident in the country or resident in Europe with permanent establishment in the country; otherwise, elcontribuyente know the corresponding tax declaratively quepresentara outside the offices authorized within fifteen days following wing obtaining of income. Taxpayers who have representative at CNN who meet the requirements set out in article 174 of this Act, may choose to apply the obtained utility, the maximum paraaplicarse on the surplus of the lower limit that sets the tarifacontenida to article 152 of the Act, provided that the representative tengalos audited financial statements, or the contents in the disclosure statement on its tax situation at the disposal of the autoridadesfiscales rate.
He income retrieved or the utilidadobtenida to is concerns the paragraph previous, will be which is obtain multiply the ratio that is of divide the value of them goods inmueblesdel taxpayer and of their parts related located in Mexico, between courage of it all of them goods estate of the taxpayer and of their partesrelacionadas, affected to such provision, by the income world retrieved or porla utility world determined , before the payment of the tax on the income, of the resident in the foreign, according to be the case, obtained by the provision of the service tourist of time shared.
For them effects of this article, courage of them goods estate to is concerns the paragraph previous will be content in them States financial ruled or them contained in declaration information on the situation fiscal of the taxpayer and of suspartes related, to the closing of the exercise immediate previous.
He tax on the utility to family this article is know by the taxpayer through Declaration quepresentara, in the offices authorized, within them fifteen days following wing obtaining of the income.
When the person that perform lospagos to is concerns this article is resident in the foreign, elcontribuyente know the tax through declaration that will present, in offices authorized, within them 15 days following to the obtaining delingreso.
Article 160. In income by alienation of real estate, is considered that the source deriqueza is located in territory national when in the country is are dichosbienes.
He tax is determined applying rate of the 25% on the total of the income retrieved, without deduction any, must make the retention the acquirer if this is resident in the country oresidente in the overseas with establishment permanent in the country; of locontrario, the taxpayer will find out the corresponding tax mediantedeclaracion to be presented outside the offices authorized within the quincedías following the obtaining of income.
Them taxpayers that tenganrepresentantes in the country that meet them requirements established in the articulo174 of this law, and whenever it alienation is campus in writing released is try of certified of participation real estate not callable, may opt by apply on the gain obtained, the rate maximum for aplicarsesobre the over of the limit lower that sets the rate contained in article 152 of the present law; for these purposes, the gain will be determined in terms of chapter IV of title IV of this law, without deducting lasperdidas referred to in the last paragraph of article 121 of the same. When the alienation is campus in writing public the representative should communicate to the attestor that extend the writing, the deductions to kind its represented. If it is not depreciable real estate participation certificates, the representative will calculate the tax queresulte and know it declaratively in the authorized office quecorresponda to his home within the fifteen days following the obtaining of income. Them notaries, judges, runners and others jurymen, that pordisposicion legal have functions notarial, calculated the tax low suresponsabilidad, it will make recorded in the writing and it learn mediantedeclaracion in them offices authorized that correspond to their domicile, inside them fifteen days following to the date in that is signature it writing. Loscasos referred to in this paragraph will present Declaration by all lasenajenaciones even though it has not imposed on learn. Such notaries, inside them fifteen days following to that in that is firm it writing or minuta, must present before them offices authorized, the information that to the efectoestablezca the code Fiscal of the Federation with regard to them operacionesrealizadas in the exercise immediate previous.
On disposals which are consignenen public deed shall be required representative in the country to exercise hourly referred to in the preceding paragraph.
When authorities fiscalespractiquen appraisal and this exceeds by more than 10% of the pactadapor consideration the alienation, difference total income deladquirente resident abroad shall be deemed, and tax will be determined applying rate of 25% of the total amount of the difference, without any deduction, debiendoenterarlo the taxpayer through a declaration to be presented to authorized offices within fifteen days of notice queefectuen the tax authorities.
Trying to is of acquisitions to titulogratuito, the tax is determined by applying the rate of the 25% on the total value of the review of the property, without deduction any; such appraisal must be practised by person authorized by the tax authorities. (Is except of the payment of said tax the income that is received as donations to family the article 93, fraction XXIII, subsection to), of this law.
When in them disposals that seconsignen in writing public is pacte that the payment is will make in installments enun term greater to 18 months, the tax that is cause is may pay in the medidaen that is callable it consideration and in the proportion that to each unacorresponda, whenever is ensure the interest tax. The tax is will pay the day 15 of the month next to one in that is callable each one of them payments.
Article 161. Tratandosede the alienation of shares or securities value representing the ownershipfrom choices guide property, is considered to be the source of wealth is located national enterritorio, when resident in Mexico is the person than the hayaemitido or the value accounting of such shares or securities value provengadirecta or indirectly more than 50% of real estate located in CNN.
Is will give the treatment of alienation of shares or titles value that represent the property of goods, to laenajenacion of the shares in the Association in participation. Paraestos effects, is considered to be the source of wealth is located enterritorio national, when through the Association in participation that will try to realize business activities wholly or partially in Mexico.
Treatment of alienation of shares will be income arising from the Constitution of the usufruct odel using shares or securities value referred to in the first paragraph of estearticulo, or of usufructuary rights to dichasacciones or titles value assignment. Also is considered income included in esteparrafo them derivatives of acts legal in which is transmit, partial ototalmente, the right to perceive them yields of the actions or titulosvalor. In these cases, taxpayers who obtain anticipated revenue eneste paragraph may not elect to calculate the tax on the gain, in terms of this article.
The tax is determined applying rate of the 25% on the amount total of the operation, without deduction any.
Retention must be made by eladquirente if it is resident in the country or resident overseas permanent conestablecimiento in Mexico. Where different, the contribuyenteenterara the corresponding tax declaration presenting antelas offices authorized within the fifteen days following the obtaining of income.
Taxpayers that tenganrepresentante in the country that meets the requirements set out in the articulo174 of this Act and whether residents abroad whose income is not subject to a preferential tax regime in accordance with this law or not seanresidentes in a country in which governs a territorial tax system, may choose to apply the obtained profit the rate maximum paraaplicarse on the surplus of the lower limit that sets the tarifacontenida to article 152 of this Act; for these purposes, the gain sedeterminara in accordance with stated in chapter IV of title IV of this law, without deducting the losses referred to in the last paragraph of article 121 Dela itself. In this case, the representative will calculate the tax resulting and loenterara declaratively in the authorized office that corresponds to sudomicilio within the fifteen days following the obtaining of income.
Taxpayers engaged in hourly referred to in the preceding paragraphs, must submit a dictamenformulado by registered public accountant before the tax authorities, in terms that designate the regulations under this law and the rules of character generalque for the purpose issue the tax administration service, in which seindique the tax calculation was performed according to the disposicionesfiscales. Also, must be accompanied, as an annex to the report, copy of the legal representative ladesignacion.
For the purposes of the preceding paragraph, in the case of transactions between related parties, the accountant must report in the opinion of the accounting value actions that they are alienated, pointing out the way in which considered the elements referred to in paragraph e) of section I of article 179 of this law, in the determination of the sale of alienated shares pricing.
When the accountant does not give compliance to the provisions of this article, will be awarded the sancionesprevistas in the Fiscal Code of the Federation.
In the case of income by laenajenacion of shares issued by Mexican companies that is made through the stock exchanges under concession or market derivadosreconocidos under the terms of the law of the stock market, and always quedichas actions which are placed among the general public inversionistaconforme these general rules, or shares issued by sociedadesextranjeras listed on those stock exchanges or markets of derivatives , otitulos representing such shares or stock indexes that are enajenenen these bags of securities or derivatives markets, including lasenajenaciones carried out through financial transactions derived capital indicated in article 16 - A of the Fiscal Code of the Federation, concerning actions placed in concession stock exchanges or markets derivatives recognised in terms of the Act or to indexes accionariosque representing cited actions the tax must be paid medianteretencion to place the stock market broker, applying latasa of 10% on the gain from the alienation of such stockthat titles. For these purposes, the determination of the gain Dela alienation of shares or securities, will be held for each transaction, using the procedure of calculation laid down in paragraphs third ycuarto of section 129 of this Act, as applicable, without deducting lasperdidas referred to in the ninth paragraph of article.
For the purposes of the payment of the tax here referred to in the preceding paragraph, the intermediary in the market of valoresefectuara retention and whole of the tax that corresponds to the oficinasautorizadas, the corresponding disposal takes place later than 17th day of the month immediately following the one in which. Retention or the whole delimpuesto that takes place will have the character of final payment of the tax porla gain derived from the disposal. Not is it obligated to pay delimpuesto by alienation when the taxpayer is resident in a country
with which is has in force a treaty to avoid double taxation. Paraestos effects, the taxpayer must deliver to the intermediary an escritobajo protest of tell truth, in that point that is resident for efectosdel treated and must provide its number of registration or identification fiscalemitida by authority fiscal competent. Where the resident in Europe fails to deliver this information, the intermediary must be laretencion that corresponds in terms of the previous paragraph.
The ninth paragraph ydecimo shall not apply to the cases provided for in the last paragraph of article 129 of this Act. In such cases is must apply the rate maximum paraaplicarse on the over of the limit lower that sets it tarifacontenida in the article 152 of this law on the gain obtained, that sedeterminara according to it designated in the chapter IV of the title IV of this law, without deduct them losses to is concerns the last paragraph of the article 121 give the same.
In the case of the alienation you deacciones issued by investment companies of equity, the tax sepagara by withholding that will be the distributor of desociedades investment shares, by applying the rate of 10% over the gananciaproveniente of this alienation. The determination of the gain provenientede the alienation of actions issued by societies of investment of rentavariable is held of conformity with it established in the article 88 deesta law, without deduce them losses to is concerns the paragraph sixth of dichoarticulo. Retention or the whole of the tax that takes place will have elcaracter of final payment of tax by the gain of dichaenajenacion. In the case of societies of investment of income variable to family the article 79 of this law, is will be to it provisions in the article 166de the same.
Trying to be devalores than those who are placed among the general public inversionistaconforme to the General rules which in effect issued service management tax when they are paid out of bag, the autoridadesfiscales considered the stock market price of the ultimate fact of the day of laenajenacion, rather than the appraised value.
She is trying to give them restructuring before referred to, taxpayer must appoint a legal representative within the meaning of this title and filed tax authorities, an opinion formulated by certified public accountant registradoante said authorities, in the terms indicated in the regulation of this law ylas rules General which in effect issued service tax directors, which indicate the calculation of the tax serealizó on tax provisions. Also, the contribuyentedebera comply with the requirements established in the regulation of this law.
Bancosextranjeros, including investment, provided that they are the beneficiariosefectivos of interests.
You will have foreign declined treatment limited object residentesen financing entities abroad, always complying with the percentages of placement ycaptacion of resources, laying down the General rules that alefecto issued by the tax administration service and they are the beneficiariosefectivos of interests.
3. to the acquisition of a right to credit of any kind, present, future ocontingentes. In this case, you must raise by the seller in Mexico resident or resident abroad with permanent establishment in the country, in the name and for the account of the resident abroad and must find out inside the 15 days following the disposal of credit rights.
II. To interests paid to entities of financing resident in the foreign inthe that the Government Federal, through the Secretariat of Hacienda and Creditopublico, or the Bank Central, participate in its capital social, whenever seanlas beneficiary effective of them themselves and comply with it established in lasreglas of character general that to the effect issued the service of Administration tax.
III. Lospagados by residents in foreign credit institutions, distintosde those listed in the above fractions of this article.
(b) to interests different of them designated in the fractions earlier, is lesaplicara the rate maximum for apply is on the over of the limit inferiorque sets the rate contained in the article 152 of this law.
People who need to make payments porlos concepts referred to in this article are required to carry out laretencion that corresponds.
When interests derived from detitulos to the carrier only has tax retainer, quedandoliberado resident abroad of any other liability Dela accept retention.
You will not cause tax to serefieren above when interests are paid porestablecimientos abroad of the country credit institutions which family article 48 of this law.
Them rates planned in them fraccionesI and II of this article, not will be applicable if the beneficiaries effective, yasea direct or indirectly, in form individual or jointly with personasrelacionadas, perceive more than the 5% of them interests derivatives of them titles deque is try and are: 1. Losque derived of credits granted to the Government Federal or to the Bank of Mexico ylos from of bonds by them issued purchased and paid in Europe.
b. Losque derived of credits granted to the Government Federal or to the Bank of Mexico ylos from of titles of credits issued by the Government Federal or porel Bank of Mexico, placed in Mexico between the great public investor, whenever the beneficiary effective are resident in the foreign.
In the case that not seaposible to identify the beneficial owner resident overseas from interests of loans or securities referred to in the parrafoanterior, financial intermediaries are not obliged to carry out corresponding laretencion or will have joint and several liability to which article 26 of the Fiscal Code of the Federation family.
Article 167. Tratandosede royalties, technical assistance or advertising revenue, is considered to be the source of wealth is in national territory when the rights bieneso by which technical support or royalties are paid, seaprovechen in Mexico, or when paid royalties, technical assistance wave advertising, a resident in the national territory or by a resident in Europe with permanent establishment in the country.
The tax shall be calculated by applying alingreso to get the taxpayer, without any deduction, the rate referred to in cadacaso: I.Cuando loscontratos involve a patent or certificate of invention or improvement and otrosconceptos related to that referred to in section II of this precept, ittax shall be calculated by applying the rate applicable to the portion of the payment that will make each of the concepts. In the event that can not distinguish it proportional part of each payment that corresponds to each concept, the impuestose shall be calculated by applying the rate established in section II of this article.
To loscontribuyentes that receive income in the terms of this article not lessera applicable it willing in them articles 154 and 156 of this law by dichosingresos.
Trying for mediation are subject to preferential tax regimes to obtenganresidentes overseas, is considered as the source of wealth is sleeve country when making the payment is resident in Mexico or seaun permanent establishment of a resident abroad. Is consideraningresos by mediations them payments by commissions, brokerage, agency, distribution, appropriation or estimatorio and in general, the income by manage of interests outside.
I. credit of the debts forgiven by the creditor or paid by another person. Eneste case, is considered that the source of wealth is located in territorionacional when the creditor that made the forgiveness of the debt is a residenteen the country or resident in the foreign with establishment permanent in Mexico.
IV. who derived of the alienation of the credit business. Is considered that lafuente of wealth is located in territory national when the creditocomercial is attributable to a person resident in the country or to a resident enel foreigner with establishment permanent located in the country.
Parales effects of this fraction, shall be deemed that there is source of wealth enterritorio national, when the resident overseas put activosutilizados by a resident in Mexico or by a resident overseas permanent conestablecimiento in the country, provided that the derivadade consideration disposal exceeds the market price of such property. It shall be presumed, unless evidence to the contrary, as income derived from the alienation of the creditocomercial, the differences between the market price of having to transfer their property assets on the date and the total amount of agreed lacontraprestacion, when the latter is greater. The autoridadesfiscales can practice appraisal to determine the market value of assets owned by the resident abroad and where such assessment is less by more than 10% of the market price considered by elcontribuyente to determine the tax, the difference shall be considered ingresopara the purposes of this article.
Upon by this fraction does not apply to the gain on the disposal of shares.
Article the tax referred to in this Regulation shall be calculated applying on income, without any deduction, the maximum rate to be applied to the surplus of the limit inferiorque sets the rate contained in article 152 of the law. If Dela I fraction preceding, the tax shall be calculated on the total amount of forgiven ladeuda, and must pay the creditor who forgive debt, through a declaration to be presented to the authorized offices the day after which takes place such forgiveness.
Dealing with income family fraction II of this article, the tax shall be calculated on gross elmonto of the purchase consideration and in the case of the ingresossenalados in the subparagraph III of the same, shall be determined on the gross amount to give them compensation or payments derived from criminal or conventional clauses.
When is concerned of them income to which refers the fraction IV of the present article, the tax is calculated forthe amount gross of the consideration agreed. In the case referred to in the second paragraph of the above fraction, the tax is calculated on must exists between the total amount of the purchase consideration and courage that have assets on the date to transfer the property, subject to the valuation that is practiced by a person authorized by the autoridadesfiscales, as the case may be.
With regard to them income mencionadosen them fractions II, III and IV of this article, the tax is will pay medianteretencion that shall be the person that perform the payment if this is resident enel country or resident in the foreign with establishment permanent in city.the case different, the taxpayer know the tax correspondientemediante statement that will present before them offices authorized within losquince days following to the obtaining of the income.
Article 173. In your setup of income by raw paid or ceded to reinsurance, is considered that the source of wealth is located in territory national when dichasprimas paid or ceded is paid by a resident in the country or by unresidente in the foreign with establishment permanent in the country.
The tax shall be calculated applying gross con that is paid to resident abroad, without any deduction, the rate of 2%. The tax must be paid by withholding that will lapersona making payments.
Article 174. Distributor referred to in this title, shall be resident in the country oresidente abroad with permanent establishment in Mexico and kept available to the tax authorities, the documentation comprobatoriarelacionada with the payment of the tax payable by the taxpayer, durantecinco years starting on the day following that on which is hubierepresentado the Declaration.
When the acquirer or the reckoned the work to assume joint and several liability, the representative will no longer sersolidario; in this case the responsible solidarity will have the availability give them documents to is concerns this article, when the authorities fiscalesejerciten their faculties of checking.
Individuals contribuyentesdel tax referred to in this title which, during the year of calendarioadquieran residence in the country, be deemed tax paid during how definitive stored and calculated under the terms of title IV of this law, the tax revenues that are collected or are payable from Dela date they purchased the residence.
Them taxpayers that obtenganingresos of them designated in the article 168 of this law, when by susactividades constitute establishment permanent in the country, will present Declaration within them three months following to the date in that constituyanestablecimiento permanent in the country calculating the tax in them terms give them titles II or IV of the same, according to is the case and shall be pagosprovisionales starting from the following exercise to that in that constituyanestablecimiento permanent.
I. Sicuando did not constitute permanent establishment tax was paid 25% of the retrieved entry medianteretencion, apply that rate to cumulative income corresponding to each interim payment.
II. Sicuando not constituted establishment permanent is opted by apply it tasaestablecida in the first paragraph of the article 9 of this law, to the cantidadresultante of decrease of the income retrieved the deductions authorized by Eltitulo II of the same, will determine their payments provisional according to losenalado in them articles 14 or 106 of this law according to is the case.
In the case of people moralesiniciaran its fiscal year on the date for their actividadesconstituyan permanent establishment in the country.
Article 175. Parales effects of this title, shall be considered as income by: I. Salariosy in general by providing a subordinated personal service, lossenalados in article 94 of this law, except remuneration to members management, monitoring, advisory councils or any other, as well as fees to administrators, Commissioners and CEOs.
II. Honorariosy, in general, by providing a professional service, indicated inthe article 100 of this law.
III. Otorgarel use or enjoy temporary real estate, those referred to in article 114 deesta law.
IV. disposal of goods, them derivatives of them acts mentioned in the article 14 of the Codigofiscal of the Federation, including in the case of expropriation.
V. Premiosque derived from lotteries, raffles, sweepstakes or games with apuestasy holding competitions of all sorts, referred to in article 137 of this law.
VI. Actividadesempresariales, the income derived from the activities referred to in article 16 of the Fiscal Code of the Federation. Including income referred to in the articles 153 173 of this law are not considered.
VII. interest, laid down in articles 163 and 166 of this Act, which is consideranrendimientos of credit of any kind.
Provisions of the fractions II, III V of this article, is also applicable to moral persons.
TITULOVI give them PREFERENTIAL TAX REGIMES and MULTINATIONAL ENTERPRISES PREFERENTIAL TAX DELOSREGIMENES article 176 CAPITULOI. Losresidentes in Mexico and residents abroad with establecimientopermanente in the country, are required to pay the tax pursuant to this chapter upon, by income taxable to regimes fiscalespreferentes obtained through entities or legal figures extranjerasen that participate, directly or indirectly, by the proportion as lescorresponda for his involvement in them, as well as by income queobtengan through entities or foreign legal figures to tax seantransparentes abroad.
The income referred to in Estecapitulo are generated in cash, goods, services or creditopor entities or foreign legal figures and those who have allegedly sidodeterminados by the tax authorities, even in the case of quedichos income have not been distributed by them to the contributing ofis chapter.
For the purposes of this Act, seconsideraran income subject to preferential tax regimes, which are taxed abroad or are a tax on the rentainferior to 75% of the income tax that it would cause and would pay in Mexico, within the meaning of titles II and IV of this Act, as applicable. The tax on dividends referred to in the second parrafodel shall not be considered article 140 of this act upon preferential tax regimes to determine the ingresossujetos.
Shall be considered that the income is subject to a preferential tax regime when the tax on the rentaefectivamente caused and paid in the country or jurisdiction concerned seainferior the tax caused in Mexico in terms of this article by application of a legal, regulatory and administrative provision, unaresolucion, authorization, refund, credit or any otroprocedimiento.
Todetermine if revenues are subject to fiscalespreferentes regimes under the terms of the preceding paragraph, it shall be deemed a Delas operations that generate them. When income elcontribuyente get them through a foreign entity to which is a member, partner, shareholder or beneficiary of it, or through a legal figure that fiscal resident seconsidere in any country and tribute as such in the impuestosobre income in that country, shall be considered utility or loss to generentodas the operations carried out therein.
Inthe cases where revenues are generated indirectly through fingers or more entities or foreign legal figures, should be considered taxes actually paid by all entities or legal figures through which the taxpayer performed operations that generate elingreso, for purposes of determining the lower than which income tax under this article.
They will have the tax treatment of this chapter, income obtained through entities or foreign legal figures who are foreign enel tax transparent, even when such income does not have a preferential tax regime.
Seconsidera that the entities or figures legal foreign are transparentesfiscales, when not are considered as taxpayers of the tax on revenues in the country in that are constituted or have his administration master headquarters of address effective and their income are attributed to their members, partners, shareholders, or beneficiaries.
Seconsideran entities foreign, the societies and others entities created oconstituidos according to the right overseas that have personality legal own, as well as them people morales constituted according to the right Mexican quesean resident in the foreign, and is considered figures juridicasextranjeras, them trusts, them associations, them funds of investment any another figure legal similar of the right foreign that not tengapersonalidad legal own.
Nose be considered earnings subject to preferential tax regimes in terms of this article, those obtained through entities or foreign figurasjuridicas engaged in business activities, unless passive income represent more than 20% of all their income.
Parales purposes of this chapter, are considered passive income: interest; dividends; royalties; gains on the disposal of shares, titulosvalor or intangible assets; gains from operacionesfinancieras derived when the underlying relates to debts or actions; lascomisiones and mediations, as well as revenues from the sale of goods that are not physically in the country, territory ojurisdiccion where he resides or will locate the entity or foreign legal figure ylos revenues from services rendered outside of that country, territory or jurisdiction, as well as revenues derived from laenajenacion of real estate, derivatives of the granting of the use of or gocetemporal of goods as well as the revenue collected free of charge.
Nose considered income subject to regimes tax preferred them generadosa through of entities foreign that are resident tax in some country, territory or jurisdiction and taxed as such in the tax on the rentaen the same, when their utilities are taxed with a rate equal or greater al75% of the rate established in the article 9 of this law, whenever seangravables all their income except dividends received from entities quesean residents of the same country, territory or jurisdiction, and that susdeducciones be or have been actually delivered, although accumulate odeduzcan, respectively, at times other than those specified in the Titulosii and IV of this Act. For these effects, is presumed, except test in contrary, that not is meet the elements provided in this paragraph.
Tampocose subject to preferential taxation income the perceived porlas entities or considered figures legal abroad by concept of regaliaspagadas by use or grant of use of a patent or industrial secrets, provided that they comply with the following: III. Chelae payments of royalties collected by such entity or figure legal extranjerase do to prices and amounts that had used with or between partesindependientes in operations comparable.
IV. Tenera available to the tax authorities the accounting entities foreign legal ofiguras to that referred to in this paragraph and present relevant term inside the disclosure statement referred to in article 178 of this Act.
Are not considered as income taxable preferred fiscal aregimen, that will be generated on the occasion of an average participation per day on entities or foreign legal figures that not you contributing permitaal have effective control over them or control of suadministracion, to the extent such, that may decide to cast odistribucion of revenues, profits or dividends of them when , already seadirectamente or by any person. For these effects, is presumed salvoprueba in opposite, that the taxpayer has control of them entities or figurasjuridicas foreign that generated the income subject to regimes fiscalespreferentes.
For the determination of the controlefectivo, is considered the daily average participation of the taxpayer yde its related parties, under the terms of article 179 of this Act ensure linked, whether they are residents in Mexico or abroad. For losefectos of this paragraph, it shall be deemed that there is linkage between people, if one of them holds positions of direction or responsibility in a company the other, if they are legally recognized as partners in business or if dealt from the spouse or the person with who live in concubinage or are familiaresconsanguineos in a straight line ascending or descending, collateral or porafinidad , until the fourth grade.
The tax authorities may authorize taxpayers of this chapter for not applying provisions of the same passive income generated by legal ofiguras of foreign entities that have authorization to act comoentidades of financing by the authorities of the country they reside, cuandodichos income be used to comply with the requirements as to the effect of seestablezcan for the granting of credits contracted with people , figuraso entities that do not are considered as parties related in them terminosdel article 179 of this law and not is generate a deduction authorized for unresidente in Mexico.
The authorization referred to in doseprogramming above, will be subject to the conditions established in lasreglas of a general nature which in effect issued by the tax authorities.
When she is alienated actions within same ofa group, derived from an international restructuring, including unveil and Division within this chapter, income-generating taxpayers need not apply the provisions thereof to dichosingresos, provided they meet the requirements and documentation following: 1. Presentarun notice to the tax authorities prior to the dedicha carrying out restructuring to understand the Organization of the group, with the tenenciaaccionaria and a detailed description of all the steps to be carried out inthe same.
2 quela realization of restructuring is supported by reasons and reasons business and economic valid, the main motivation of lareestructura is to obtain a tax benefit, to the detriment of the taxpayer Federal.El Treasury should explain in detail the reasons and the reasons delporque was carried out such restructuring in the notice referred to in elnumeral above.
3 Quepresenten to the tax authorities within 30 days of quefinalice restructuring, documents that prove the acts falling within the abovementioned restructuring.
4 claws actions which form part of the restructuring is not alienated to a person, entity, or legal figure not belonging to that group, in giving them two years after the date you end restructuring.
For purposes of this chapter, beingdeclared by group the Group of companies whose share capital votorepresentativas shares owned directly or indirectly by unamisma person moral in at least 51%.
Article 177. Parales purposes of this chapter, income referred to in article 176 deesta law will be taxable to the taxpayer in the year in which segeneren, in accordance with the provisions of titles II and IV of this mismaLey, as appropriate, in the proportion of direct shareholding average oindirecta per day in this exercise in the entity or figure juridicaextranjera receiving them even when it is not them delivered alcontribuyente.
Taxable income which is refiereeste article shall be determined every calendar year and not be aggregated to hundred income of the taxpayer, including for the purposes of the art.14, 106, 144 and 145 of this law, as appropriate. The tax arising vis income will know together with the annual statement.
When revenues are generated through a foreign entity or through a figure legal extranjeraque be considered tax resident in any country and you tribute as an entity in ittax income in that country, the tax profit report of that entity or foreign legal figure derived from esosingresos in the terms of title II of this law shall be determined whereas as ejercicioel that she has in the country that is constituted or resides. For estosefectos, the tax income for the year shall be determined in the monedaextranjera which should bring its accounting entity or foreign figurajuridica and converted into national currency at the exchange rate of the day decierre exercise.
The utility fiscal of the exercise queresulte of it willing in the paragraph previous will be taxable for elcontribuyente in the year of calendar in that complete the exercise of it entidado figure legal foreign in which is generated it utility, in the proportion that you appropriate by the participation direct or indirect average by day that has had in she in that exercise. In the case where perdidafiscal is, you can only reduced fiscal earnings of ejerciciosposteriores having the same entity or legal figure that generated it, in terms of article 57 of this law.
The income that is generated to through
foreign legal figures who do not pay tax in any country as entidadesresidentes in the same, shall be determined for each type of income in formaseparada, under the terms of title II or title IV of this law, according to lecorresponda to the taxpayer, and will be taxable to the same in the year decalendario which is generated, in the proportion that apply to you by direct or indirect participation average per day that have had in dichaentidad in that year , making his conversion to currency at the rate of cambiodel last day of that year.
Taxpayers should be available from the tax authorities accounting entities foreign legal ofiguras referred to in article 176 of this Act ypresentar within the corresponding period the disclosure statement to article 178 of the same family. In the event of non-compliance, shall be deemed taxable all of the income of the entity or figure juridicaextranjera, without any deduction, in the proportion that apply them by direct or indirect courses in it.
The tax is determined applying rate planned in the article 9 of this law, to the income taxable, the utilidadfiscal or the result fiscal to is refers this article, according to is the case.
The taxpayer must be anutripack for each of the entities or foreign legal figures in the queparticipe that generate the income referred to in article 176 of estaLey. This has is added with them income taxable, it utility fiscal oel result fiscal of each exercise of the entity or figure juridicaextranjera that you corresponds to the taxpayer by its participation in she queya have paid the tax to is refers this article, subtracting of the montode they said tax, and is will decrease with them income, dividends outilidades that the entity or figure legal foreign you distribute alcontribuyente. When the balance of this account is less than the amount of income, dividends or profits distributed to the taxpayer, you must pagarseel imposed by the difference by applying the rate provided for in article 9 deesta law.
He balance of it has planned in doseprogramming previous, that is have to the last day of each exercise, without include income encumbered, the utility tax or the result fiscal of the propioejercicio, is updated by the period understood, from the month in that seefectuo the last update and until the last month of the exercise of that setrate. When the taxpayer receives income, profits or dividends conposterioridad the update provided in this paragraph, the balance of the account that has the date of the distribution will be updated by the periodocomprendido, since that was the latest update and elmes up to that income, dividends or profits are distributed.
Income, dividends or utilidadesque receive moral persons resident in Mexico, decreased with ittax on income which is paid by them in terms of estearticulo, will be added to the account of net tax income referred to in article 77 of this Act from such persons.
When the taxpayer enajeneacciones of the entity or foreign legal or its participation therein, will determine the profit in accordance with the third paragraph of article 22de this law. The taxpayer may elect to apply as provided in article 22 of the same law, as if they were actions issued resident moral porpersonas in Mexico.
In the case of income derived from laliquidacion or reduction of the capital of foreign entities to the querefiere this article, the taxpayer must determine income gravableen the terms of article 78 of this law. For these purposes elcontribuyente will a capital account of contribution that will be added tothe capital contributions and net premiums by subscription of accionesefectuadas by each shareholder and shall be reduced with capitalque cuts out to each shareholder.
The account balance foreseen in previous doseprogramming to the day of the close of each financial year will be updated for the period, since that was the ultimaactualizacion, until the end of the year concerned. When seefectuen contributions or reductions of capital after update provided in this paragraph, the balance of the account that will have aesa date will be updated by the period, from the month in which seefectuo the last update until the month in which the contribution refund oel, paid as appropriate.
He capital of contribution by action updated is will determine dividing the balance of it has of capital deaportacion of each shareholder, to is concerns this article, between the total them actions that has each one of them of the person moral, to the date delreembolso, including them corresponding to the reinvestment or capitalization deutilidades or of any other concept that integrate the capital accounting of lamisma.
Taxpayers to be refiereeste chapter may prove the tax paid abroad by lasentidades or foreign legal figures involving, in the mismaproporcion where the income of such institutions or figures are gravablespara them, against the income tax that cause in Mexico, by dichosingresos, provided that they can check the impuestoque foreign payment credited.
Taxpayers may pay elacreditamiento of the income tax that has been withheld and heard inthe foreign terms of title V of this law, by the income received by lasentidades or legal figures involving, in the mismaproporcion in which such income is taxable to them, against ittax on income that cause in Mexico, those revenues in the terminosde this chapter always taxable income include the tax sobrela income withheld and heard in Mexico.
The tax creditable here referred to in the preceding paragraph shall not exceed the amount that is deaplicar the rate provided for in the first paragraph of article 9 of this law, alingreso taxed under the terms of title V of the same. When the impuestoacreditable is find within the limit that is concerns this paragraph and nopueda prove is total or partially, the accreditation may make is inthe ten exercises following, until exhausting it. In any case the contribuyentetendra right to the refund of the tax that not any could accredit.
(The accounting of them contribuyentesrelativa to them income to is concerns this chapter must meet the requirements that sets the subsection to) of the fraction 17TH of the article 76 deesta law and must be to disposal of them authorities tax. Losefectos of this chapter, is considered that the taxpayer has accounting entities or foreign figurasjuridicas concerning the first paragraph of article 176 deesta law, when it must provide it to that authority to exercise susfacultades of checking available to the tax authorities.
For the purposes of this title and determination of income source of wealth in the country, the autoridadesfiscales may, as a result of the exercise of the verification powers granted to them by law, determine the simulation of acts juridicosexclusivamente for tax purposes, which will have to be debidamentefundada and motivated within the checkout procedure and declared suexistencia in the very act of determination of their fiscal situation that article 50 of the Fiscal Code family of the Federation, provided that is attempted operations between parties relating in terms of article 179 of estaLey.
Legal acts in the queexista simulation, the taxable transactions taxed will be the effectively done parts.
(The resolution in that it autoridaddetermine the simulation must include it next: to) Identificarel Act simulated and the really celebrated.
(b) Cuantificarel benefit tax retrieved by virtue of the simulation.
(c) noted the elements by which is determined the existence of such simulation, including the intention of them parts of simulate the Act.
For effects of try the simulation, the authority may base is, among others, in elements presuncionales.
In them cases that is determinesimulacion in them terms of them four paragraphs earlier, the contribuyenteno will be obliged to present the Declaration to is concerns the article 178de this law.
Article 178. Loscontribuyentes of this title, besides the obligations established in otrosarticulos of this law, must present in the month of February of each year, antelas offices authorized, statement informative on them income that hayangenerado or generate in the exercise immediate previous subject to regimenesfiscales preferred, or in societies or entities whose income are ground such regimes, that corresponds to the exercise immediate previous accompanying statements by deposits, investments, savings ocualquier another, or in his case, the documentation certifying the tax administration service by caractergeneral rules. For the purposes of this article, are considered income subject to fiscalespreferentes regimes, both deposits as withdrawals. The Declaration to which family this article, will only be used for tax purposes.
Notwithstanding the provisions of Estecapitulo, taxpayers who generate income of any claseprovenientes from any of the territories listed in the disposicionestransitorias of this law, as well as those who perform operations through defiguras or transparent foreign legal entities tax a family article 176 thereof, must submit the disclosure statement referred to in the preceding paragraph, without which by this single fact seconsidere are generated income subject to regimes fiscalespreferentes , unless is located in any of them alleged provided in article 176 of this law, or when not comply with the presentation of declaration informative to is refers this paragraph.
The holder and the co-owners of income referred to in the first paragraph of this article shall be those who must submit the declaration before designated and financial institutions will only be relieved of presenting it, provided that they retain a copy of the Declaration submitted on time by the owner and co-owners of income subject to a preferential tax regime.
Is considered that the contribuyenteomitio the presentation of the statement to makes reference this article, when not contains the information relative to it all of them income thatthe taxpayer has generated or generate subject to regimes tax preferentesque correspond to the exercise immediate previous.
CAPITULOII Delas MULTINATIONAL COMPANIES article 179. Loscontribuyentes of the title II of this law, which held operations with partesrelacionadas residents abroad are required, for purposes of estaLey, to determine your cumulative income and deductions authorized, whereas prices for these operations and amounts of contraprestacionesque had used with or between independent in operacionescomparables parties.
In the case contrary, them autoridadesfiscales may determine them income cumulative and deductions autorizadasde them contributors, through the determination of the price or amount of lacontraprestacion in operations held between parts related, considerandopara those operations them prices and amounts of considerations that hubieranutilizado parts independent in operations comparable, already is that estassean with people moral, resident in the country or in the foreign personasfisicas and permanent establishments abroad of residents in Europe, as well as in the case of activities carried out through defideicomisos.
For the purposes of this Act, seentiende operations or business are comparable, if not existandiferencias among these that significantly affect the price or amount of lacontraprestacion or the profit margin referred to in the metodosestablecidos in article 180 of the law, and when there are dichasdiferencias, these are eliminated through reasonable adjustments. (For determinardichas differences, is take in has them elements relevant that serequieran, according to the method used, whereas, among others, them siguienteselementos: I. the characteristics of the operations, including: to) Enel case of operations of financing, elements such as the amount delprincipal, term, guarantees, solvency of the debtor and rate of interest.
(b) inthe case of provision of services, such as service nature, and if the service involves or not an experience or conocimientotecnico.
(c) Enel case of use, enjoyment or disposal, of real tangible, elements like them characteristics physical, quality and availability of the well.
(d) Enel case that exploitation should be given or transmitted an intangible good, elements such as if it's a patent, brand, name commercial otransferencia of technology, the duration and the degree of protection.
(e) Enel case of alienation of shares, is considered elements such as elcapital accounting updated of the CA, the value present of them utilidadeso flows of effective projected or it quote stock of the last made day of the alienation of the CA.
II. Lasfunciones or activities, including the assets used and risks asumidosen operations, each of the parties involved in the operation.
III. terms contract.
IV. economic Lascircunstancias.
V. Strategies of businesses, including those related to penetration, retention and expansion of the market.
When cycles of business commercial oaceptacion of a product of the taxpayer to cover more than unejercicio, may be considered for comparable operations of two or more exercises, earlier or later.
Is considered that two or more personasson parts related, when a participates of way direct or indirect inthe management, control or capital of the other, or when a person or GroupOf people participate direct or indirectly in the Administration, control ocapital of these people. In the case of associations in participation, seconsideran as parts related to its members, as well as people queconforme to this paragraph are considered related parties of such member.
They are considered related parties ofa permanent establishment, headquarters or other establecimientospermanentes of the same, as well as persons mentioned in paragraph anteriory their permanent establishments.
Except test in contrary, is presumeque the operations between residents in Mexico and societies or entities sujetasa regimes tax preferred, are between parts related in which pricing and amounts of them compensations not is agreed according to them quehubieran used parts independent in operations comparable.
For the interpretation of the dispuestoen this chapter, shall apply the guidelines on multinational Transferenciapara prices and the tax administrations, aprobadaspor the Council of the Organization for cooperation and development Economicoen 1995, or those who replace them, to the extent that the same seancongruentes with the provisions of this law and the treaties concluded Pormexico.
Article 180. For losefectos of it prepared by the article 179 of this law, them contribuyentesdeberan apply them following methods: I. Metodode price comparable not controlled, that consists in consider the price or elmonto of the considerations that is had agreed with or between partesindependientes in operations comparable.
II. Métodode price of resale, which consists of determining the purchase price of impacts, of the provision of a service or of the consideration of cualquierotra transaction between related parties, by multiplying the price of resale, ode the provision of the service or operation concerned by elresultado lower unit, the percent of gross profit quehubiera been agreed with or between independent in operacionescomparables parties. For the purposes of this fraction, the percent of utility brutase be calculated by dividing the gross profit between net sales.
III. Métodode added cost, which consists of determining the selling price of an asset, from the provision of a service or of the consideration of any otraoperacion, between related parties, by multiplying the cost of the good, service or operation concerned by the result of summing to defaulted the percent of gross profit which would have been agreed with or in comparable operations entrepartes. For the purposes of estafraccion, the percent of gross profit shall be calculated by dividing the utilidadbruta between the cost of sales.
IV. Métodode utility partition, which consists of assigning the operating income obtained by related parties, in the proportion that would have been asignadacon or between independent parties, in accordance with the following: to) Sedeterminara the usefulness of global operation by the sum of the utility ofoperation obtained by each of the related parties involved in operation.
(b) utility of global operation is assigned to each of the personasrelacionadas considering elements such as assets, costs, and expenses of each of the related persons, regarding transactions between related dichaspartes.
V. Metodoresidual's utility partition, which consists of assigning utility ofoperation obtained by related parties, in the proportion that had sidoasignada with or between independent parties in accordance with the following: to) Sedeterminara the usefulness of global operation by the sum of the utility ofoperation obtained by each of the related parties involved in operation.
(b) utility of global operation will be assigned in the following manner: 1. Sedeterminara the minimum utility that corresponds in its case, to each of parties related through the application of either of the methods that will concern the fractions I, II, III, IV and VI of this article, without taking intoaccount the use of intangible significant.
2. Sedeterminara residual utility, which is found to decrease the utilidadminima referred to in paragraph 1 above, of global operating income. This utility residual is distributed between them parts relacionadasinvolucradas in the operation taking in has, among others elements, losintangibles significant used by each an of them, in the proportion in that had been distributed with or between parts independent enoperaciones comparable.
VI. Métodode transactional margins operating income, which is endeterminar in transactions between related parties, the operating profit that would have obtained comparable companies or independent parties of comparable enoperaciones, based on profitability factors taking intoaccount variables such as assets, sales, costs, expenses or flows statement.
Of the application of any of them metodossenalados in this article, is can get a range of prices, of amounts give them considerations or of margins of utility, when there are two or more operations comparable. These ranges shall be adjusted by applying statistical demetodos. If the price, amount of the consideration or margin deutilidad of the taxpayer is located within these ranges, such prices, amounts or margins is considered as agreed or used between partesindependientes. In the event that the taxpayer is outside the tiedrank, shall be considered the price or amount of the consideration used quehubieran independent parties, it is the median of that range.
Taxpayers must apply enprimer term the method provided for in section I of this article, and may be used only the methods indicated in the fractions II, III, IV, V and VI out, when the method provided for in section I cited is not the apropiadopara determine that the operations are priced market according to the transfer pricing guidelines for the EmpresasMultinacionales and the fiscal administrations to that referred to in article ultimoparrafo 179 of this Act.
For the purposes of the application to give them methods envisaged by fractions II, III and VI of this article, seconsiderara that met the methodology, provided it can be demonstrated that the costoy selling price are at market prices. For these seentenderan effects as market prices, prices and amounts of contraprestacionesque had used with or between parties independent in operacionescomparables or when the taxpayer has been granted him a favorable resolution in the terms of article 34-of the Fiscal Code of the Federation.
Must demonstrate is that the method used is the more appropriate or the more reliable in accordance with the information available, must give is preferenciaa them methods provided in the fractions II and III of this article.
For the purposes of this article a-line v-neck knee article 179 of this Act, revenue, cost, gross profit, ventasnetas, expenses, operating income, assets and liabilities, should be determined conbase in financial reporting standards.
Article 181. Seconsiderara a resident abroad has an establecimientopermanente in the country, derived from the relations of legal oeconomico that keep companies that carry out operations of maquila, which usually processed in the country, goods or merchandise held in CNN by the resident abroad, using assets provided, directly or indirectly, by the resident abroad or any empresarelacionada , provided that Mexico has concluded, with the country of residence delresidente abroad, a treaty to avoid double taxation and secumplan the requirements of the Treaty, including agreements amistososcelebrados in accordance with the Treaty in the form in which have been sidoimplementados by the parties of the Treaty, so that they will consider elresidente abroad has no permanent establishment in the country. Upon in this article only will be applicable whenever the companies leading to Cape operations of maquila comply with it designated in the article 182de this law.
For the purposes of this article, seconsidera operation of maquila which comply with the following conditions: i. enable goods supplied by the resident abroad at the time of procedure of maquila under cover of a Maquila program authorized by the Secretariat of economy, to undergo a process of transformation oreparacion, are imported temporarily and return to abroad , including through operations virtual, made of conformity with it who the law customs and the rules of character general that for such efectoemita the service of Administration tax. Provisions of estafraccion not requires the return of scrap and waste abroad.
Lasmercancias to is concerns this fraction, only may be property of untercero resident in the overseas when have a relationship commercial demanufactura with the company resident in the foreign, that to its time has procedure of maquila with which performs the operation of maquila in Mexico, provided those goods are supplied on the occasion of dichasrelaciones commercial.
Parales effects of this fraction, are considered as transformation, the procesosque are carried out with consistent goods in: dilution in water or other substances; the washing or cleaning, including the removal of oxide, fat, paint or other coatings; the application of conservative, incluyendolubricantes, protective encapsulation, or preservation paint; adjustment, filing or court; the conditioning in dose; packing, repacking, packed or repacked; submission to testing, and the marking, labelling oclasificacion as well as the development of a product, except being demarcated, advertisements and trade names.
II. plated all of their income by its activity productive, provenganexclusivamente of its operation of maquila.
III. Quecuando companies with program carrying out the processes of transformation oreparacion referred to in section I of this article, incorporated into productive provides national goods or foreign, that seanimportadas temporarily, these shall not be exported or conjuntamentecon returned goods that have been temporarily imported.
IV. Quelos processes of transformation or repair referred to in section I ofis article, are carried out with machinery and equipment owned by the resident foreign enel that businesses with program have celebrated the LicenseAgreement maquila, provided that they are not owned by the company which carries out operation of maquila or another resident company in Mexico which is parterelacionada.
Process of transformation and repair may be complemented by machinery yequipo property of a third resident abroad, having commercial manufacturing with the resident company unarelacion abroad quea in turn has a contract of maquila with one that performs the operation demaquila in Mexico, if those goods are supplied with motivode this commercial relationship, either owned by the company which performs operation maquila or with machinery and equipment leased to a part norelacionada. Any machinery or equipment before designated may habersido belonging to another resident company in Mexico that the company querealiza manufacturing operation is related.
Upon in this fraction will be applicable wherever resident in Europe that have held the maquila contract holder at least 30% of the machinery and equipment used in the operation demaquila. The mentioned percentage shall be calculated in accordance with rules general together that for this purpose issue the tax administration service.
Nose considered operation of maquila processing or repair ofmerchandise whose disposal is carried out in national territory and not be encuentreamparada with a motion to export so it will not be applicable as dispuestoen article 182 of this Act.
Article 182. Parales effects of article 181 of this Act, shall be deemed to quellevan companies conducted for maquila operations comply with the provisions of the articulos179 and 180 of the Act and that people living in abroad for which Act do not have permanent in the country establishment, when corporate maquiladoras to determine its tax profit as higher queresulte apply the following : I. El6.9% on the total value of the assets used in the operation of maquiladurante fiscal year, including those which are owned by the personaresidente in the country, abroad or of any related suspartes, even when they have been granted in use or temporala enjoy the maquiladora.
Seentiende that them active is used in the operation of maquila when seencuentren in territory national and are used in their entirety or in parteen such operation.
Assets that are concerns this fraction may be considered only in laproporcion in that these are used whenever obtain authorization give them authorities tax.
(a) resident in the country Lapersona may exclude from the calculation referred to in estafraccion the value of the assets which have leased les parties relacionadasresidentes in national territory or unrelated parties resident in Europe, provided that the leased goods have not yet been ode owned their related parties resident abroad, except when laenajenacion of the same has been agreed in accordance with the articulos179 and 180 of this law.
Courage of them active used in the operation of maquila, property of lapersona resident in the country, will be calculated in conformity with procedure that set the service of Administration tax mediantereglas of character general.
Courage of fixed assets and inventories owned by foreign residents, used in the operation in question, will be calculated in accordance with the following: 1. NET of inventories of raw materials, semi-finished products yterminados by the sum of the averages per month from these inventories, corresponding to all the months of the year and dividing the total by the number of months covered by the exercise. He average monthly of losinventarios is determined by the sum of such inventories to the home yal end of the month and dividing the result between two. Inventories at the inicioy at the end of the month should be valued as the method which the person residenteen the country is implemented based on the value for these inventories sehubiere recorded in the accounts of the owner of the almomento be imported inventories to Mexico. Such inventories will be valued standards principles of accounting generally accepted in the United States ofAmerica or them principles of accounting usually aceptadosinternacionalmente when the owner of them goods resides in a country different to them United States of America. In the case of the values of products semi-finished or finished, processed by the person living inthe country, the value is calculated considering only the value of the materiaprima.
When averages monthly to makes reference the paragraph previous is encuentrendenominados in dollars of the United States of America, it person residenteen the country must convert them to currency national, applying the type of change publicadoen the daily official of the Federation existing to the last day of the month quecorresponda. In the event that the Bank of Mexico has not published this kindof change, applies the latest rate of Exchange published in the official journal the Federation prior to the closing date of month. When lasreferidas amounts are denominated in a foreign currency other deldolar of the United States of America, type of cambioantes mentioned by the equivalent in dollars of the United States of Americade the currency concerned, according to the table published by the Bank must be multiplied Demexico in the month immediately following the one that corresponds to the import.
2 net of fixed assets shall be the amount pending deduce, calculated accordance with the following: i) Seconsiderara as original amount of investment the amount of acquisition dedichos assets by resident abroad.
(ii) Elmonto pending by deduct is calculated decreasing of the amount original of lainversion, determined according to it willing in the subsection previous, amount that is of apply to this last amount them by hundreds maximosautorizados expected in them articles 34, 35, 36, 37 and others applicable deesta law, according to corresponds to the well that is try, without in any case sepueda apply it willing in the article 51 of the law of the tax on revenues existing until 1998 or in article 220 of this law up to 31 December 2013. For purposes of this subsection, it shall be considered deduction for full months, from the date on which were acquired last line month of the first half of the year whereby the utility tax is determined. When the well that is try has been acquired durantedicho exercise, the deduction is considered by months complete, from date of acquisition of the well until the last month of the first half refortification in which the well has been destined to the operation in question in elreferido exercise.
Inthe case of first and last year where he used the good, the valorpromedio of the same shall be determined dividing the result before twelve mencionadoentre and the ratio is multiplied by the number of months in which elbien has been used in such exercises.
Elmonto pending by deduct calculated according to this subsection of them bienesdenominados in dollars of the United States of America is become to monedanacional using the type of change published in the daily official of Lafederacion existing in the last day of the last month corresponding to the primeramitad of the exercise in which the well has been used. In the event that Bank of Mexico shall has not published such change, last published exchange rate applies. The conversion to dollars of them States United America to is concerns this paragraph, of them values called in otrasmonedas foreign, is shall be using the equivalent in dollars of States United of America of this last currency in accordance with the table quemensualmente publish the Bank of Mexico during the first week of mesinmediato following to that to which corresponds.
(iii) Enningun case the amount pending deduce will be less than 10% of the amount acquisition of goods.
3 Lapersona resident in the country may elect to include expenses and charges diferidosen the value of the assets used in the operation of maquila.
People resident in the country must have to available of them autoridadesfiscales the documentation corresponding in which, in his case, stating losvalores expected in them numerals 1 and 2 of the fraction I of this article. Seconsiderara complying with the obligation to have available to tax authorities the documentation before referred to, when adichas authorities, if any, within the time frame prescribed in tax provisions provided.
II. El6.5% on the total amount of costs and expenses of operation the operation in question, incurred by the person living in the country, determined in accordance with the rules of financial information, including the incurridospor resident abroad, except for the following: 1. Nose will include the value that corresponds to the acquisition of goods, thus còmode raw materials , semi-finished or finished, used in operation of maquila, products that perform on their own residents in Europe.
2 Ladeduccion of investment of fixed assets, expenses, and charges the maquiladora company diferidospropiedad, intended for the operation of maquila, secalcularan by applying the provisions of this law.
3 Nodeberan considered the effects of inflation in financial information standards.
4 Nodeberan be deemed financial costs.
5 Nodeberan be deemed extraordinary or non-recurring costs of operation in accordance with the financial reporting standards. Not be extraordinary considerangastos those which have been created reservasy provisions in the terms of the standards of financial reporting and parales which the maquiladora company has liquid funds expresamentedestinados to make your payment. When taxpayers do not creadolas had reserves and provisions cited and which for the company maquiladoracuente with liquid funds expressly for its payment, tampococonsideraran as extraordinary expenses payments carried out by concepts which is due constitute reservations cited oprovisiones.
Concepts referred to in this paragraph should be considered in their valorhistorico not updated for inflation, with the exception of provisions of elnumeral 2 of this fraction.
Where person physical provider of the service personal subordinated is resident enel foreign, rather than apply it willing in the paragraph above is may consider in form proportional them expenses referred in the cited paragraph. To obtain this ratio the total amount of the salariopercibido by the physical person in the fiscal year concerned, shall be multiplied by elcociente resulting from dividing the number of days that has been national enterritorio that person by 365. Shall be considered as a number of diasque the individual country, those in the quetenga a presence in the country, as well as the diasen Saturdays and Sundays for cada5 days of stay in national territory, the holidays when physical lapersona in question has remained in the country for more than 183 a period of 12 months short-term labour disruptions as well as sick leave.
Trust where delivered to the holders of the certificates of participation unacantidad greater than the result of fiscal year generated by the bienesfideicomitidos, the difference shall be considered as repayment of principal ydisminuira cost verified acquisition of such certificates to field holders that receive it, updating the amount of such difference desdeel month that is delivered until the month in which fork fullfilling partial ototalmente certificates in the alienation immediate rear wing delivery to make.
XI. people that acting as trustors contribute goods estate alfideicomiso and receive certified of participation by the value total oparcial of such goods, may differ the payment of the tax on it rentacausado by it gain obtained in the alienation of those goods made inthe contribution that made to the trust, that corresponds to each one of loscertificados of participation that receive by them themselves until the time enque alienated each one of such certified updating the amount caused delimpuesto corresponding to each certificate is derecognised by ininter-war from the contribution of the real estate alfideicomiso month until the month in which the certificates are alienated.
Eldiferimiento of the payment of the tax to is refers this fraction will end when the trust disposes them goods estate and the trustee that loshaya contributed must pay it within them fifteen days following to that enque is perform the alienation of such property.
XII. Cuandolos Trustees bring real estate to the trust that are arrendadosde to the trustees by the trustee, may defer the income tax pagodel caused by the profit made on the disposal of the goods until the moment in which ends the contract of lease, provided does not have one term greater than 10 years, or the time in elfiduciario to alienating real estate contributed , what happens first. Alterminarse lease or alienate immovable porel trustee be paid the tax caused by the profit arising deaplicar the rate of article 9 of this law to the updated amount of dichaganancia for the period elapsed since the month that losbienes were contributed to the trust until the month in which the dearrendamiento contract is terminated or is alienated property by the trustee.
CHAPTER IV OF THEM STIMULI TAX to PRODUCTION and DISTRIBUTION FILM and THEATRICAL NATIONAL for losefectos of this article, is considered as projects of investment in production film national, the investment in territory national, intended specifically to the realization of a film film through of a process in which is combine it creation and realization film, as well as them resources human materials and financierosnecesarios for that object.
I Secreara an Interinstitutional Committee that will be formed by a representative of the National Council for culture and the arts, one of the Mexican Institute deCinematografía and one of the Secretaría de Hacienda y Crédito Público, quienpresidira the Inter-Agency Committee and shall have a casting vote.
III. Enel case for investment in film production projects amount nacionalel of encouragement shall not exceed 20 million pesos by cadacontribuyente and investment project.
V. Loscontribuyentes must meet it provisions in the rules General that for elotorgamiento of the stimulus publish the Committee interinstitutional.
Article 190. A fiscal stimulus to taxpayers in tax income Seotorga, consisting of applying a tax credit equivalent to the amount which, in exercise fiscal question, contribute to investment projects in national theatrical production, from the tax on the income from the exercise yde interim payments for the same period, caused in the period in which the credit is determined. This credit tax not will be cumulative paraefectos of the tax on the income. In any case the stimulus may excederdel 10% of the income tax in the period immediately previous application caused.
When the credit to is refers doseprogramming previous is greater to the tax on the income caused in the ejercicioen which is apply the stimulus, them taxpayers may apply must that is against the tax on the income caused in them diezejercicios following to exhaust it.
For the purposes of this article, seconsideraran as investment projects in the national theatre production, lasinversiones in national territory, specifically designed to mount works dramatic through a process in which combine the creation Theatre yrealizacion, as well as human, material resources and financierosnecesarios for that object.
For the application of the stimulus fiscala that is concerns the present article, is will be to it following: I. Secreara a Committee inter-agency that will be formed by a representative Council national for the culture and them arts, one of the Institute national Debelle arts and literature and one of the Secretariat of Hacienda and credit public, who will preside over the Committee and will have vote of quality.
II. total Elmonto of fiscal stimulus to be distributed among the beneficiono applicants shall exceed 50 million pesos for each fiscal year or 2 million pesos for each taxpayer and investment project in the national theatre production.
III. inter-institutional ElComité referred to in section I of this articulopublicara later than the last day of February of each fiscal year, elmonto of the fiscal stimulus distributed during the previous year, as well as the taxpayers benefit and the projects for which fueronmerecedores of the said benefit.
IV. Loscontribuyentes must meet it willing in the rules General that for elotorgamiento of the stimulus publish the Committee inter-agency to family the fraction I of this article.
CHAPTER V OF THE CONTRIBUTORS DEDICATED to LA CONSTRUCCIONY ALIENATION OF DEVELOPMENTS real ESTATE exercise of the powers delegated in terms of tax income, in accordance with the agreements in force referred to in the preceding paragraph, beingdeclared referred to the law of the tax on the income from the date of entry into force desu.
IX. Loscontribuyentes forced to file information returns in the terminosde the law of the income tax which is abrogating, required returns for the year ending December 31, de2013, at the latest on February 15, 2014.
(a) they shall apply the provisions of the law of the income tax which it appeals, until entanto accumulate the amount of payment of the full agreed price inthe disposition with respect to disposals term all.
(b) contributing Whenthe transferred receivable documents or give them in payment, you should consider the amount of accumulated as income obtained in exercise that perform the alienation or the dation in payment, in terms Dela law of the income tax which it appeals.
They must determine the deferred tax for 2008 to 2013 exercises by applying article 71-of the seabroga income tax act upon and make their whole in terms of the provisions of article 70 - Ade the Act.
(((b) Lassociedades which had the character of controllers may carry out some of the tax referred to in subsection e) XV or the incisob fraction) fraction 18TH of this article transitional, as the case may be, in terms of the provisions of fractions I to V of the sixth paragraph of article 70-A of the law of the income tax which is abrogating yconsiderando the update referred to in the seventh paragraph of dichoarticulo.
XX. Lassociedades or civil associations that engage in teaching, conautorizacion or recognition of official validity of studies in terms of the General Education Act, as well as the institutions created by decretopresidencial or by law whose object is the teaching, that do not have conautorizacion to receive tax-deductible donations, as well as associations or sociedadesciviles organized sporting purposes from entry into force ofis decree must meet the obligations of part II of the new Act delImpuesto on income, however, must determine the remanentedistribuible generated prior to the entry into force of this Decree inthe terms of title III of the income tax act is abrogay partners and members considered entering this remnant cuandolas moral persons referred to deliver them is in cash or goods.
XXIII. cooperative Lassociedades production that have paid in terms of Chapter VII-A of title II of the law of the tax income than seabroga, and that they have deferred the tax with respect to the anterioresal exercises on January 1, 2014, will have to pay said tax in fiscal year enel which is distributed to its partners the taxable tool that corresponds to them , to these effects, the tax deferred is will pay applying to the amount of utility distributed to the partner of that is try, the rate to is concerns Article 152 of the law of the tax on the income.
Them sociedadescooperativas of production, starting from the entry in force of the presenteDecreto, must comply with their obligations tax in terms of the Tituloii of the law of the tax on the income.
XXIX... for losefectos of it willing in the last paragraph of the article 152 of the law delImpuesto on the income, the month more ancient of the period that is considered, will be the month of December of 2013.
XXXII Cuandoenajenen goods to those who applied the immediate deduction, lose them odejen their usefulness, calculate the deduction by the amount that is deaplicar, the original investment amount adjusted factor upgrade for the period from the month in which seadquirio good and up to the last month of the first half of the period in which the deduction designated in accordance with article 220 of the income tax Leydel was effected that appeals to you, the percents that resultenconforme to the number of years that have passed since it was made the deduction and elpor cent of immediate deduction applied to the good concerned, as wing table provided for in article 221 of the income tax act that will appeal.
1. Losaccionistas that contributed goods estate to it society, accumulate laganancia by the alienation of them goods contributed, when is actualicecualquiera of them following alleged: inthe cases in which them employer made payments by wages, quecomprendan periods minor to a month, to calculate the subsidy for the empleocorrespondiente to each payment, divided them amounts corresponding to each of them columns of the table contained in this fraction , between 30.4. Elresultado so obtained shall be multiplied by the number of days that correspondael pay period to determine the amount of subsidy for employment which lecorresponde the worker for such payments.
When taxpayers provide services to two or more employer must choose, before any them perform the first payment that les corresponds by laprestacion of services personal subordinate in the year of calendar of which try, to the employer that les will deliver the subsidy for the employment, in cuyocaso, must communicate this situation by written to them others employer, afin of that they already not les den the subsidy for the employment corresponding.
(b) Enel case that tax determined according to article 152 of the law delImpuesto on income exceeding the sum of the quantity as per desubsidio for the monthly employment was to the taxpayer, the retenedorconsiderara as tax in charge of the taxpayer over which result. Against the tax that is to charge will be creditable the amount of those pagosprovisionales carried out.
Inthe event that the taxpayer has had during two or more patterns and any one of them has given subsidy parael employment differences in terms of the second paragraph of the preceding fraction, estacantidad should decrease the amount of retentions efectuadasacreditables in that period, up to the amount of the same.
III. Quienesrealicen payments to taxpayers who are entitled to the subsidy for underoccupation only check against the tax on the income dependents or delretenido to third parties, amounts that deliver to the contributing pordicho concept, when they comply with the following requirements: to) Llevenlos records of payments for the income of the taxpayers here referred to in the first paragraph or section I of article 94 of the law delImpuesto on income identifying them, on an individual basis, each one of the contributors who made such payments.
(b) tax vouchers Conservenlos which demonstrates the ingresospagados amount to the taxpayers, the tax on the income, if any, retained available and differences that result in favour of the taxpayer subsidy for employment conmotivo.
(c) Cumplancon fractions I, II and V of article 99 obligations give it the income tax law.
(d) Conservenlos written that les present them contributing in the terms of the sextoparrafo of the fraction I of this precept, in its case.
(e) Presentenante offices authorized, at the latest on 15 February each year, statement providing information of the amounts that you pay for elsubsidio for employment in the period immediately preceding, identifying each worker income earned during the year that all concerned, which it served as the basis for determining the subsidy for employment, as well as the amount of the latter pursuant to the General rules to the efectoexpida the tax administration service.
(f) Paguenlas contributions of security social to your charge by them workers that gocendel subsidy for the employment and them mentioned in the article 93, fraction X, give the law of the tax on the rent, that correspond by them income of that setrate.
(g) Anotenen tax receipts which give their workers, by the ingresospor performance by subordinated personal services, the amount of the subsidiopara employment identifying it expressly and separately.
h) Proporcionena people who had lent them personal services subordinated fiscal elcomprobante of the amount of subsidy for employment which was determined during the corresponding fiscal year.
(i) provide, where appropriate, cash subsidy for employment, in cases to which family the second paragraph of section I of this precept.
FIRST ADECIMO TENTH ARTICLES THIRD.