{"id":99,"date":"2023-01-31T21:17:29","date_gmt":"2023-01-31T21:17:29","guid":{"rendered":"https:\/\/consultoria54.com\/?p=99"},"modified":"2023-01-31T21:17:30","modified_gmt":"2023-01-31T21:17:30","slug":"que-es-el-resico","status":"publish","type":"post","link":"https:\/\/consultoria54.com\/index.php\/2023\/01\/31\/que-es-el-resico\/","title":{"rendered":"\u00bfQu\u00e9 es el RESICO?"},"content":{"rendered":"\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>Es el nuevo r\u00e9gimen fiscal enfocado en las micro, peque\u00f1as y medianas empresas (mipymes), las cuales obtienen los siguientes beneficios:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1lculo autom\u00e1tico de impuestos.&nbsp;<\/li>\n\n\n\n<li>Facilidades administrativas.<\/li>\n\n\n\n<li>Declaraciones programadas.<\/li>\n\n\n\n<li>Bajas tasas del Impuesto Sobre la Renta (ISR).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"caracteristicas-del-resico\">Caracter\u00edsticas del RESICO<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En \u00e9l tributan:\n<ul class=\"wp-block-list\">\n<li>Las&nbsp;<a href=\"https:\/\/e.economia.gob.mx\/glosario\/persona-moral\/\">personas morales<\/a>&nbsp;con ingresos anuales menores a 35 millones de pesos.<\/li>\n\n\n\n<li>Las&nbsp;<a href=\"https:\/\/e.economia.gob.mx\/glosario\/persona-fisica\/\">personas f\u00edsicas<\/a>&nbsp;con actividad empresarial que ingresen menos de 3.5 millones de pesos anuales.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>En el caso de las personas f\u00edsicas con actividad empresarial se eliminan:\n<ul class=\"wp-block-list\">\n<li>Las deducciones dado que el c\u00e1lculo del Impuesto Sobre la Renta (ISR) es autom\u00e1tico con base en lo facturado.&nbsp;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>En el caso de las personas morales se permite acumular ingresos cuando, efectivamente, se perciben; esto es, mediante el flujo de efectivo.<\/li>\n\n\n\n<li>Se propone un esquema de deducci\u00f3n de inversiones a menor plazo.&nbsp;<\/li>\n\n\n\n<li>La determinaci\u00f3n de los pagos provisionales deja de utilizar el coeficiente de utilidad obtenido del ejercicio fiscal anterior con el fin de apoyar a las micro y peque\u00f1as empresas.<\/li>\n\n\n\n<li>El contribuyente no tiene derecho a deducciones para ISR.<\/li>\n\n\n\n<li>El contribuyente tiene derecho a deducciones para la Renta Gravable (PTU).<\/li>\n\n\n\n<li>El IVA de las deducciones es acreditable.<\/li>\n\n\n\n<li>Retenci\u00f3n de 1.25% de ISR por personas morales. (Contribuyentes que realicen actividades empresariales, profesionales u otorguen el uso o goce temporal de bienes, a personas morales, estas \u00faltimas deber\u00e1n retener la tasa del 1.25 %).<\/li>\n\n\n\n<li>El contribuyente no tiene derecho al acreditamiento de ISR retenido en pagos provisionales.<\/li>\n\n\n\n<li>Cancelaci\u00f3n del CFDI global en el mismo mes. Los CFDI globales se emiten para todas aquellas ventas por las que ning\u00fan cliente solicit\u00f3 un comprobante.<\/li>\n\n\n\n<li>No hay cambios en lo referente al Impuesto al Valor Agregado (IVA).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"requisitos\">Requisitos<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contar con&nbsp;<a href=\"https:\/\/e.economia.gob.mx\/glosario\/firma-electronica-e-firma\/\">e.firma<\/a>&nbsp;y buz\u00f3n tributario habilitado.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Es el nuevo r\u00e9gimen fiscal enfocado en las micro, peque\u00f1as y medianas empresas (mipymes), las cuales obtienen los siguientes beneficios:&nbsp; Caracter\u00edsticas del RESICO Requisitos<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-99","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfQu\u00e9 es el RESICO? 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