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4777311RESICO Estudio Práctico del Régimen Simplificado de Confianza para Personas Morales 2024https://www.gandhi.com.mx/resico-estudio-practico-del-regimen-simplificado-de-confianza-para-personas-morales-2024-9786075414898/phttps://gandhi.vtexassets.com/arquivos/ids/4373846/9786075414898.jpg?v=638448253255200000395395MXNEdiciones Fiscales ISEFInStock/Libros/4567564RESICO Estudio Práctico del Régimen Simplificado de Confianza para Personas Morales 2024395395https://www.gandhi.com.mx/resico-estudio-practico-del-regimen-simplificado-de-confianza-para-personas-morales-2024-9786075414898/phttps://gandhi.vtexassets.com/arquivos/ids/4373846/9786075414898.jpg?v=638448253255200000InStockMXN1FITapa blanda3ra Edición20249786075414898_<strong><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">CAPÍTULO I. ANTECEDENTES</span></strong><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">1. Régimen simplificado</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">2. Régimen de acumulación de ingresos</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><strong><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">CAPÍTULO II. IMPUESTO SOBRE LA RENTA</span></strong><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">1. Quiénes pueden tributar en este régimen</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">2. Quiénes no pueden tributar en este régimen</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">3. Ingresos acumulables</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">4. Deducciones autorizadas</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">5. Pagos provisionales</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">6. Cálculo anual</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><strong><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">CAPÍTULO III. IMPUESTO AL VALOR AGREGADO</span></strong><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">1. Impuesto causado</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">2. Impuesto acreditable</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><strong><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;">CAPÍTULO IV. CÓDIGO FISCAL DE LA FEDERACIÓN</span></strong><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">1. Derechos</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">2. Obligaciones</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">3. Contabilidad</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">4. Otros aspectos a considerar</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">5. Razón de negocios</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">6. Régimen fiscal del arrendamiento y mediación</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">7. Aspectos a considerar en materia de lavado de dinero</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">8. Obligación de llevar contabilidad</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">9. Información financiera</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">10. Facultades del SAT e IMSS</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">11. Extinción de dominio</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">12. Casos comunes de lavado de dinero</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">13. Relación de objetos sociales a registrar por las empresascon base en servicios especializados</span></span><span style="font-size:11.0pt;line-height:107%;font-family:"Arial",sans-serif;mso-fareast-font-family:Aptos;mso-fareast-theme-font:minor-latin;color:#8C8C8C;mso-ansi-language:ES-MX;mso-fareast-language:EN-US;mso-bidi-language:AR-SA"><br style="box-sizing: inherit; text-align: start;"></span><span style="font-size: 11pt; line-height: 107%; font-family: Arial, sans-serif; color: black; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;"><span style="box-sizing: inherit; text-align: start;">14. Repercusiones laborales, fiscales y en pensiones.</span></span><br>9786075414898_Ediciones Fiscales ISEF9786075414898_978607541489813.5000x21.0000x0.8000Antonio Luna GuerraEspañolMéxico11213.500021.0000160.00000.8000Ediciones Fiscales ISEF