3 octobre 2022
Base Legal Del Isr Sobre Rentas De Capital
Posted by under: Non classé .
These are those acquired through rental or subletting or rights to real estate. The ESR corresponds to 10% of the tax base, which corresponds to 70% of the income generated. Article 1 Natural and legal persons are required to pay income tax in the following cases: In order to calculate the change in the value of goods or transactions during a given period, the corresponding adjustment factor shall be used in accordance with the following conditions: carrying out transactions with the person residing abroad using prices or counterparties different from them, that would have been used by independent parties in comparable transactions. In the event that the taxpayer changes his method of valuation, he must comply with the rules established for this purpose by the tax administration. Has a stock of goods or merchandise with which you make deliveries on behalf of the resident abroad. Financial assets denominated in foreign currencies are valued at the existing parity on the first day of each month. Residents in Mexico, in terms of total income, regardless of the location of the source of wealth from which they come. In summary, it can be said that 7% of the revenue generated is paid, and if it is proven that the maintenance costs were higher than those stipulated in the law, a refund can be requested. He carries out activities economically equivalent to the person residing abroad and not to his own activities. Receive their remuneration regardless of the result of their activities. Action subject to detailed instructions or general control of the person residing abroad. Interim payments, balances to contributions or tax incentives are not trade receivables.
The use or maintenance of facilities for the sole purpose of storing or displaying property or property belonging to the person residing outside Canada. The value of the inventory at the beginning of the fiscal year is equal to the value of the final inventory for the previous fiscal year. Article added DOF 01-10-2007 The remaining 30% is considered expenses, but this percentage may be higher if the taxpayer proves that more expenses were incurred in his affidavit. In this case, you will be refunded the tax paid in excess. Valuation of the final inventory based on the price of the last purchase of the year for which the value of the asset is calculated. Financial assets shall be taken into account, inter alia, as follows: they are not entitled to be credited for tax paid abroad if their withholding or payment is subject to their accreditation in accordance with the provisions of this Law. Article 3 Trade receivables shall not be considered as a permanent establishment. Claims are not considered to be claims of partners or shareholders domiciled abroad, whether natural or legal persons.
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