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Decreto por el que se otorgan beneficios fiscales en materia de vivienda

22 Jan 15 - 11:58

La Secretaría de Hacienda y Crédito Público dio a conocer el día de hoy (22 de enero) a través del Diario Oficial de la Federación (DOF), el Decreto por el que se otorgan beneficios fiscales en materia de vivienda, que contempla:
  1. Los contribuyentes que se dediquen a la construcción y enajenación de bienes inmuebles destinados a casa habitación, podrán optar por considerar como ingreso obtenido en el ejercicio, el total del precio pactado en la enajenación o la parte del precio exigible durante el mismo para efectos del ISR.
  2. Se condona el pago del IVA y sus accesorios, que hayan causado hasta el 31 de diciembre de 2014 los contribuyentes por la prestación de servicios parciales de construcción destinados a casa habitación, siempre que la contribución no haya sido trasladada ni cobrada al prestatario de los servicios mencionados.
  3. Los contribuyentes que estén pagando a plazo adeudos en los términos del artículo 66 del CFF, por concepto del IVA derivado de los servicios citados en el numeral 2, gozarán de la condonación.
  4. Los contribuyentes que se encuentren sujetos a un procedimiento administrativo de ejecución o que estén sujetos a facultades de comprobación podrán gozar del beneficio fiscal.
Los beneficios previstos en el presente Decreto, no se considerarán como ingreso acumulable para los efectos del ISR.

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sensorfaq.ru
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openkrokzo.ru
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toktiblog.ru
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openkrokzo.ru
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webgraal.ru
http://www.openkrokzo.ru
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