{"id":754,"date":"2020-01-18T02:16:36","date_gmt":"2020-01-18T02:16:36","guid":{"rendered":"https:\/\/qcgtransferpricing.com\/es\/?p=754"},"modified":"2025-03-09T19:57:45","modified_gmt":"2025-03-09T19:57:45","slug":"resolucion-miscelanea-fiscal-para-2020","status":"publish","type":"post","link":"https:\/\/qcgtransferpricing.com\/es\/blog\/resolucion-miscelanea-fiscal-para-2020\/","title":{"rendered":"Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020"},"content":{"rendered":"\n

Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020<\/strong><\/p>\n\n\n\n

El 9 de enero del presente a\u00f1o mediante una publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n, se modificaron los anexos 3, 5, 7, 8 y 11 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020. Dentro de las modificaciones destaca la derogaci\u00f3n de diversas reglas de los distintos anexos antes mencionados.<\/p>\n\n\n\n

En lo que a la materia\nde precios de transferencia respecta, no se encontraron modificaciones al\nr\u00e9gimen que puedan alterar las obligaciones de los contribuyentes que lleven\noperaciones con partes relacionadas. Los criterios normativos y no vinculativos\nrelativos al r\u00e9gimen son los siguientes:<\/p>\n\n\n\n

ANEXO 3 DE LA RESOLUCI\u00d3N\nMISCEL\u00c1NEA FISCAL 2020<\/strong><\/p>\n\n\n\n

Criterios no\nvinculativos LISR<\/em><\/strong><\/p>\n\n\n\n

4\/ISR\/NV<\/strong>         Regal\u00edas\npor activos intangibles originados en M\u00e9xico, pagadas a partes\nrelacionadas residentes en el extranjero.<\/p>\n\n\n\n

39\/ISR\/NV  <\/strong>     Reconocimiento\nde contribuciones \u00fanicas y valiosas. Deben reconocerse en los an\u00e1lisis de\nprecios de transferencia para demostrar que en operaciones celebradas con\npartes relacionadas, los ingresos acumulables y deducciones autorizadas\nfueron determinados considerando para esas operaciones los precios y\nmontos de contraprestaciones que se hubieran utilizado con o entre partes\nindependientes en operaciones comparables.<\/p>\n\n\n\n

40\/ISR\/NV<\/strong>       Modificaciones\nal valor de las operaciones con partes relacionadas dentro del\nrango intercuartil.<\/p>\n\n\n\n

Anexo\n7 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020<\/strong><\/p>\n\n\n\n

Compilaci\u00f3n de criterios\nnormativos<\/em><\/strong><\/p>\n\n\n\n

9\/CFF\/N      <\/strong>    Resoluci\u00f3n\nde consultas relativas a la metodolog\u00eda utilizada en la determinaci\u00f3n de\nlos precios o montos de las contraprestaciones, en operaciones con partes\nrelacionadas. Sujetos que pueden formularlas.<\/p>\n\n\n\n

26\/ISR\/N<\/strong>         Capitalizaci\u00f3n\ndelgada. No es deducible la p\u00e9rdida cambiaria, devengada por la\nfluctuaci\u00f3n de la moneda extranjera, que derive del monto de las deudas\nque excedan del triple del capital de los contribuyentes y provengan de\ndeudas contra\u00eddas con partes relacionadas en el extranjero.<\/p>\n\n\n\n

32\/ISR\/N <\/strong>        Personas\nmorales que celebran operaciones con partes relacionadas residentes\nen M\u00e9xico. Documentaci\u00f3n e informaci\u00f3n comprobatoria que deben conservar.<\/p>\n\n\n\n

33\/ISR\/N   <\/strong>      Personas\nmorales. Concepto de partes relacionadas.<\/p>\n\n\n\n

34\/ISR\/N<\/strong>         Personas\nmorales que celebran operaciones con partes relacionadas sin importar\nsu residencia fiscal. Cumplimiento de obligaciones<\/p>\n\n\n\n

35\/ISR\/N <\/strong>        Personas\nmorales que celebran operaciones con partes relacionadas. Aplicaci\u00f3n de\nlas Gu\u00edas de la OCDE<\/p>\n\n\n\n

57\/ISR\/N <\/strong>        Simulaci\u00f3n\nde actos jur\u00eddicos en operaciones entre partes relacionadas.\nPuede determinarse para ingresos procedentes de fuente de riqueza en el\npa\u00eds, de cualquier persona obligada al pago del impuesto.<\/p>\n\n\n\n

60\/ISR\/N<\/strong>       Operaci\u00f3n\nde maquila para los efectos del Decreto IMMEX. Porcentaje de la maquinaria\ny equipo que se utiliza.<\/p>\n\n\n\n

Aqu\u00ed se puede consultar\nla publicaci\u00f3n original: https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5583666&fecha=09\/01\/2020<\/a><\/p>\n\n\n\n

Quedamos a sus \u00f3rdenes\npara cualquier aclaraci\u00f3n al respecto. <\/p>\n","protected":false},"excerpt":{"rendered":"

Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020 El 9 de enero del presente a\u00f1o mediante una publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n, se modificaron los anexos 3, 5, 7, 8 y 11 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020. Dentro de las modificaciones destaca la derogaci\u00f3n de diversas reglas de los distintos anexos antes mencionados. […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[5],"class_list":["post-754","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-precios-de-transferencia"],"yoast_head":"\nResoluci\u00f3n Miscel\u00e1nea Fiscal para 2020 - QCG Transfer Pricing<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qcgtransferpricing.com\/es\/blog\/resolucion-miscelanea-fiscal-para-2020\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020\" \/>\n<meta property=\"og:description\" content=\"Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020 El 9 de enero del presente a\u00f1o mediante una publicaci\u00f3n en el Diario Oficial de la Federaci\u00f3n, se modificaron los anexos 3, 5, 7, 8 y 11 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal para 2020. 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