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Decreto por el que se otorgan beneficios fiscales a los contribuyentes de los estados de Chiapas, Guerrero y Oaxaca

06 Jan 15 - 15:18

El Servicio de Admininstración Tributaria (SAT) dio a conocer la nota informativa relativa a el Decreto se publicó en el Diario Oficial de la Federación el día 1 de enero de 2015, entrando en vigor el mismo día de su publicación y hasta el 31 de diciembre del año 2018 mismo que contempla:

  1. Se otorga un estímulo fiscal a los contribuyentes personas físicas o morales que tengan su domicilio fiscal, agencia, sucursal o cualquier otro establecimiento en los Estados de Chiapas, Guerrero y Oaxaca, consistente en una deducción adicional sobre el monto original de las inversiones que se realicen en bienes nuevos de activo fijo siempre que se dediquen exclusivamente a las actividades agrícolas, ganaderas, silvícolas y pesqueras y agroindustrial.
  2. El monto de la deducción adicional será equivalente al 25 por ciento sobre el monto original de las inversiones realizadas en bienes nuevos de activo fijo. Los bienes nuevos de activo fijo por los que se aplique la deducción adicional deberán destinarse exclusiva y permanentemente al desarrollo de las actividades del contribuyente en los estados de Chiapas, Guerrero y Oaxaca.
  3. Los contribuyentes disminuirán la deducción adicional, de la utilidad fiscal que corresponda al pago provisional que corresponda.
  4. Para la determinación de la participación de los trabajadores en las utilidades de las empresas, no se disminuirá el monto de la deducción adicional que los contribuyentes hubieran aplicado en el ejercicio fiscal de que se trate.
  5. Se entiende por bienes nuevos de activo fijo los que se utilicen por primera vez en México y por actividad agroindustrial, para la transformación de productos procedentes de la agricultura, ganadería, la actividad silvícola y la pesca
 

Si desea ver el contenido completo dé clic en el siguiente link:

http://www.sat.gob.mx/informacion_fiscal/normatividad/
Paginas/nota_decreto_01012015.aspx

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09 Sep 2024 - 11:25 am

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webgraal.ru
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openkrokzo.ru
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lukiblog.ru
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