Mexico: Segunda Resolución De Modificaciones A La Resolución Miscelánea Fiscal Para 2015

El 14 de mayo de 2015 se publicó en el Diario Oficial de la Federación la Segunda Resolución de Modificaciones a la Resolución Miscelánea Fiscal para 2015, mediante la cual se reformaron, adicionaron y derogaron diversas reglas, dentro las que se encuentran las siguientes modificaciones de interés:

a. Contabilidad electronica

Con relación a la obligación de los contribuyentes que obtuvieron ingresos anuales superiores a cuatro millones de pesos en 2013, de ingresar de forma mensual la contabilidad a través de medios electrónicos, con excepción de los contribuyentes que tributen en el RIF, así como de aquellos los que cuenten con ingresos por arrendamiento y uso o goce temporal de inmuebles, e ingresos por prestación de un servicio personal independiente no considerados entro del Capítulo I, del Título IV (Personas Físicas), que utilicen la herramienta "mis cuentas", tendrán la opción de enviarla a través del buzón tributario o a través del Portal de "Trámites y Servicios" de la página de internet del SAT dentro de la opción denominada "Trámites" conforme a la periodicidad y plazos estipulados.

b. Decreto por el que se otorgan medidas de apoyo a la vivienda y otras medidas fiscales, prestación de servicios parciales de construcción de inmuebles destinados a casa habitación

Se establece que los CFDI que amparen los servicios parciales de construcción de inmuebles destinados a casa habitación, deberán incorporar la información a que se refieren los incisos a) y b), de la fracción II del Artículo Segundo del Decreto en el "Complemento de los Servicios parciales de construcción destinados a casa habitación" (pendiente de publicación ver artículo Quinto Transitorio), publicado en la página de internet del SAT.

Los prestatarios de los servicios parciales de construcción deberán entregar, por cada contrato, verbal o escrito, realizado con los prestadores de servicios que opten por aplicar el estímulo a que se refiere el Artículo Primero del Decreto, la manifestación a que se refiere la fracción III del Artículo Segundo del Decreto relacionada con los requisitos para aplicar el estímulo fiscal.

De igual forma, se señala que en lugar de proporcionar la información en la declaración correspondiente del IVA, las personas físicas que presten este tipo de servicios, deberán enviar en la misma fecha de la declaración, la forma oficial 78 "Información de ingresos exentos por servicios parciales de construcción de casa habitación" a través del menú "Trámites/buzón tributario/Decretos/Vivienda/Forma 78". La información relativa al mes de marzo de 2015, deberá enviarse en la misma fecha en la que se deba presentar la declaración del IVA del mes de abril de 2015.

Por otro lado, en cuanto al aviso de la aplicación del estímulo fiscal del IVA respecto a los servicios en comento, los contribuyentes que opten aplicar el mismo, deberán manifestar tal situación bajo protesta de decir verdad, mediante un caso de aclaración a través de la página de Internet del SAT en el mes de enero de cada ejercicio fiscal por el que ejerzan dicha opción, que fue su decisión optar por tal estímulo.

c. Condonación de IVA y su accesorios en la enajenación de suplementos alimenticios

Los contribuyentes que opten por aplicar el beneficio de la condonación del IVA y sus accesorios que se hayan causado hasta el 31 de diciembre de 2014 por la enajenación de suplementos alimenticios, deberán presentar la forma 79 denominada "Información por la enajenación de suplementos alimenticios" mediante un caso de aclaración a través de la página del SAT.

De igual forma, los contribuyentes que opten por aplicar el beneficio de la condonación de créditos derivados de IVA y sus accesorios que se hayan causado hasta el 31 de diciembre de 2014 por la enajenación de suplementos alimenticios que hayan presentado algún medio de defensa, deberán enviar la información referente al oficio determinante, período y concepto por el que se desiste, mediante un caso de aclaración a través de la página del SAT, adjuntando el acuse con el que acrediten el desistimiento del medio de defensa interpuesto.

Se establecen requisitos y procedimientos para la aplicación del beneficio de condonación de créditos de IVA y sus accesorios, cuando se haya iniciado el procedimiento administrativo de ejecución y facultades de comprobación, respectivamente.

Los contribuyentes que enajenaron suplementos alimenticios a una tasa del 0%, cumplieron con el traslado y cobro de este gravamen por los meses de enero a marzo de 2015, siempre que presenten declaración complementaria de IVA considerando como valor de actos o actividades sujetos a la tasa del 16%, el importe total de las enajenaciones por suplementos a las que se haya aplicado la tasa del 0%. Las declaraciones complementarias referidas, se presentarán a más tardar en la fecha de en que se deba presentar la declaración de IVA del mes de abril de 2015 y el impuesto que se pague no será deducible para ISR ni estará sujeto a devolución, compensación o acreditamiento.

d. Operaciones relevantes

Se establece que los contribuyentes que realicen operaciones en el ejercicio de 2014, por las que se encuentren obligados a presentar la forma oficial 76, podrán cumplir con dicha obligación a más tardar el 31 de diciembre de 2015, presentando en una sola forma todas las operaciones realizadas en el ejercicio.

Se hace mención a que los contribuyentes distintos a los que componen el sistema financiero quedarán relevados de declarar las operaciones cuyo monto acumulado en el período de que se trate sea inferior a $60'000,000 de pesos.

e. Operaciones financieras derivadas

La determinación de la pérdida deducible o la ganancia acumulable que resulte de operaciones financieras derivadas con una divisa como subyacente, será aplicable a las operaciones financieras derivadas definidas en el Artículo 16-A, fracciones I y II del CFF, así como aquellas operaciones realizadas fuera de los mercados reconocidos.

De igual manera, se establece la forma de determinación de la ganancia acumulable o la pérdida deducible en las operaciones financieras derivadas con una divisa como subyacente, cuya fecha de vencimiento corresponda a un ejercicio posterior al de su celebración.

Lo anterior será aplicable a las operaciones financieras derivadas que se contraten a partir de la entrada en vigor de la resolución en comento (15 de mayo de 2015) y por el contrario, aquellas contratadas con anterioridad a la entrada en vigor, observarán lo establecido en la regla vigente en la fecha de su celebración y hasta el vencimiento de las mismas.

Comentarios adicionales.

Consideramos que el envío mensual de la contabilidad a través del sistema del Servicio de Administración Tributaria y la declaración de operaciones relevantes, dan lugar a elementos suficientes para reclamar violaciones de tipo constitucional mediante un juicio de amparo con motivo de su primer acto de aplicación.

Estamos a sus órdenes para cualquier duda o comentario que requieran con relación al presente boletín.

Originally published 2015-05-20

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

To print this article, all you need is to be registered on Mondaq.com.

Click to Login as an existing user or Register so you can print this article.

Authors
 
Some comments from our readers…
“The articles are extremely timely and highly applicable”
“I often find critical information not available elsewhere”
“As in-house counsel, Mondaq’s service is of great value”

Related Topics
 
Related Articles
 
Up-coming Events Search
Tools
Print
Font Size:
Translation
Channels
Mondaq on Twitter
 
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
 
Email Address
Company Name
Password
Confirm Password
Position
Mondaq Topics -- Select your Interests
 Accounting
 Anti-trust
 Commercial
 Compliance
 Consumer
 Criminal
 Employment
 Energy
 Environment
 Family
 Finance
 Government
 Healthcare
 Immigration
 Insolvency
 Insurance
 International
 IP
 Law Performance
 Law Practice
 Litigation
 Media & IT
 Privacy
 Real Estate
 Strategy
 Tax
 Technology
 Transport
 Wealth Mgt
Regions
Africa
Asia
Asia Pacific
Australasia
Canada
Caribbean
Europe
European Union
Latin America
Middle East
U.K.
United States
Worldwide Updates
Registration (you must scroll down to set your data preferences)

Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice):

  • To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests.
  • To enable features such as password reminder, news alerts, email a colleague, and linking from Mondaq (and its affiliate sites) to your website.
  • To produce demographic feedback for our content providers ("Contributors") who contribute Content for free for your use.

Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below.

Mondaq has a "free to view" business model. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. Once personal data is transferred to our Contributors they become a data controller of this personal data. They use it to measure the response that their articles are receiving, as a form of market research. They may also use it to provide Mondaq users with information about their products and services.

Details of each Contributor to which your personal data will be transferred is clearly stated within the Content that you access. For full details of how this Contributor will use your personal data, you should review the Contributor’s own Privacy Notice.

Please indicate your preference below:

Yes, I am happy to support Mondaq in maintaining its free to view business model by agreeing to allow Mondaq to share my personal data with Contributors whose Content I access
No, I do not want Mondaq to share my personal data with Contributors

Also please let us know whether you are happy to receive communications promoting products and services offered by Mondaq:

Yes, I am happy to received promotional communications from Mondaq
No, please do not send me promotional communications from Mondaq
Terms & Conditions

Mondaq.com (the Website) is owned and managed by Mondaq Ltd (Mondaq). Mondaq grants you a non-exclusive, revocable licence to access the Website and associated services, such as the Mondaq News Alerts (Services), subject to and in consideration of your compliance with the following terms and conditions of use (Terms). Your use of the Website and/or Services constitutes your agreement to the Terms. Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever.

Use of www.mondaq.com

To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services.

You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq. You may not use electronic or other means to extract details or information from the Content. Nor shall you extract information about users or Contributors in order to offer them any services or products.

In your use of the Website and/or Services you shall: comply with all applicable laws, regulations, directives and legislations which apply to your Use of the Website and/or Services in whatever country you are physically located including without limitation any and all consumer law, export control laws and regulations; provide to us true, correct and accurate information and promptly inform us in the event that any information that you have provided to us changes or becomes inaccurate; notify Mondaq immediately of any circumstances where you have reason to believe that any Intellectual Property Rights or any other rights of any third party may have been infringed; co-operate with reasonable security or other checks or requests for information made by Mondaq from time to time; and at all times be fully liable for the breach of any of these Terms by a third party using your login details to access the Website and/or Services

however, you shall not: do anything likely to impair, interfere with or damage or cause harm or distress to any persons, or the network; do anything that will infringe any Intellectual Property Rights or other rights of Mondaq or any third party; or use the Website, Services and/or Content otherwise than in accordance with these Terms; use any trade marks or service marks of Mondaq or the Contributors, or do anything which may be seen to take unfair advantage of the reputation and goodwill of Mondaq or the Contributors, or the Website, Services and/or Content.

Mondaq reserves the right, in its sole discretion, to take any action that it deems necessary and appropriate in the event it considers that there is a breach or threatened breach of the Terms.

Mondaq’s Rights and Obligations

Unless otherwise expressly set out to the contrary, nothing in these Terms shall serve to transfer from Mondaq to you, any Intellectual Property Rights owned by and/or licensed to Mondaq and all rights, title and interest in and to such Intellectual Property Rights will remain exclusively with Mondaq and/or its licensors.

Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service.

Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services.

Mondaq also reserves the right from time to time to monitor your Use of the Website and/or services.

Disclaimer

The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed. Mondaq and/or its Contributors and other suppliers make no representations about the suitability of the information contained in the Content for any purpose. All Content provided "as is" without warranty of any kind. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement. To the maximum extent permitted by law, Mondaq expressly excludes all representations, warranties, obligations, and liabilities arising out of or in connection with all Content. In no event shall Mondaq and/or its respective suppliers be liable for any special, indirect or consequential damages or any damages whatsoever resulting from loss of use, data or profits, whether in an action of contract, negligence or other tortious action, arising out of or in connection with the use of the Content or performance of Mondaq’s Services.

General

Mondaq may alter or amend these Terms by amending them on the Website. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms.

These Terms shall be governed by and construed in accordance with the laws of England and Wales and you irrevocably submit to the exclusive jurisdiction of the courts of England and Wales to settle any dispute which may arise out of or in connection with these Terms. If you live outside the United Kingdom, English law shall apply only to the extent that English law shall not deprive you of any legal protection accorded in accordance with the law of the place where you are habitually resident ("Local Law"). In the event English law deprives you of any legal protection which is accorded to you under Local Law, then these terms shall be governed by Local Law and any dispute or claim arising out of or in connection with these Terms shall be subject to the non-exclusive jurisdiction of the courts where you are habitually resident.

You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website.

No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

If any part of these Terms is held unenforceable, that part shall be enforced to the maximum extent permissible so as to give effect to the intent of the parties, and the Terms shall continue in full force and effect.

Mondaq shall not incur any liability to you on account of any loss or damage resulting from any delay or failure to perform all or any part of these Terms if such delay or failure is caused, in whole or in part, by events, occurrences, or causes beyond the control of Mondaq. Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions.

By clicking Register you state you have read and agree to our Terms and Conditions