{"id":1163,"date":"2022-03-18T15:47:01","date_gmt":"2022-03-18T15:47:01","guid":{"rendered":"https:\/\/dsds.com.mx\/?p=1163"},"modified":"2022-03-18T15:48:21","modified_gmt":"2022-03-18T15:48:21","slug":"boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022","status":"publish","type":"post","link":"https:\/\/dsds.com.mx\/en\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/","title":{"rendered":"Bolet\u00edn de Noticias de S\u00edndicos 2022 \u2013 08 Ingresos exentos para personas f\u00edsicas (AGAPES 2022)"},"content":{"rendered":"<p>18\/Mar\/2022<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p>El art\u00edculo 113-E de la Ley del Impuesto sobre la Renta, establece en su noveno p\u00e1rrafo que las personas f\u00edsicas que tributen en el R\u00e9gimen Simplificado de Confianza (RESICO) y que se dediquen exclusivamente a las actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras, cuyos ingresos efectivamente cobrados no excedan de 900 mil pesos, no pagar\u00e1n el impuesto sobre la renta (ISR) por dichos ingresos y, en caso de que excedan de dicho monto, a partir de la declaraci\u00f3n mensual correspondiente, pagar\u00e1n el impuesto en los t\u00e9rminos que se establezcan en reglas de car\u00e1cter general.<\/p>\n\n\n\n<p>En concordancia con lo anterior, la regla 3.13.11., de la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para 2022 publicada en el Diario Oficial de la Federaci\u00f3n (DOF) el d\u00eda 27 de diciembre de 2021, precis\u00f3 que en caso de que las personas f\u00edsicas del sector primario obtengan ingresos mayores a 900 mil pesos, deber\u00e1n pagar el ISR a partir del mes en que esto suceda, sobre el excedente.<\/p>\n\n\n\n<p>No obstante, en la Primera Resoluci\u00f3n de Modificaciones a la RMF para 2022, publicada en el DOF el 18 de febrero pasado, se modific\u00f3 la citada regla 3.13.11., para establecer que se deber\u00e1 pagar el impuesto por la totalidad de los ingresos obtenidos, a partir del mes en que se rebasen los 900 mil pesos; es decir, las personas f\u00edsicas que tributen en el RESICO y que realicen actividades primarias, deber\u00e1n pagar el impuesto por todos los ingresos obtenidos efectivamente cobrados.<\/p>\n\n\n\n<p>Por otra parte, es importante mencionar que en la Segunda Resoluci\u00f3n de Modificaciones a la RMF para 2022, publicada en el DOF el pasado 9 de marzo, se dio a conocer la regla 3.13.32., en la cual se otorga la opci\u00f3n a las personas f\u00edsicas que tributen en el RESICO y que realicen actividades primarias, de no presentar declaraciones de pagos provisionales y declaraci\u00f3n anual, siempre y cuando sus ingresos se encuentran exentos hasta por el monto de 900 mil pesos y hayan emitido los CFDI por las actividades que realicen.<\/p>\n\n\n\n<p>Descarga la rese\u00f1a,&nbsp;<a href=\"https:\/\/imcp.org.mx\/wp-content\/uploads\/2022\/03\/Boleti%CC%81n-Si%CC%81ndicos_8.pdf\">aqu\u00ed.<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png\" alt=\"IMCP\"\/><\/figure>","protected":false},"excerpt":{"rendered":"<p>18\/Mar\/2022 El art\u00edculo 113-E de la Ley del Impuesto sobre la Renta, establece en su noveno p\u00e1rrafo que las personas f\u00edsicas que tributen en el R\u00e9gimen Simplificado de Confianza (RESICO) y que se dediquen exclusivamente a las actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras, cuyos ingresos efectivamente cobrados no excedan de 900 mil pesos, no pagar\u00e1n [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1163","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contadores p\u00fablico | \u00a0Duran Silva Samano<\/title>\n<meta name=\"description\" content=\"La especializaci\u00f3n de nuestros directores y colaboradores garantizan el crecimiento y \u00e9xito de nuestra empresa brindando la mejor soluci\u00f3n para cada uno de nuestros clientes\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dsds.com.mx\/en\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contadores p\u00fablico | \u00a0Duran Silva Samano\" \/>\n<meta property=\"og:description\" content=\"La especializaci\u00f3n de nuestros directores y colaboradores garantizan el crecimiento y \u00e9xito de nuestra empresa brindando la mejor soluci\u00f3n para cada uno de nuestros clientes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dsds.com.mx\/en\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\" \/>\n<meta property=\"og:site_name\" content=\"Samano Duran Silva\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-18T15:47:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-18T15:48:21+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png\" \/>\n<meta name=\"author\" content=\"DuranAdmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"DuranAdmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\"},\"author\":{\"name\":\"DuranAdmin\",\"@id\":\"https:\/\/dsds.com.mx\/#\/schema\/person\/19f686523fe793bcd8c9f7087e870dc0\"},\"headline\":\"Bolet\u00edn de Noticias de S\u00edndicos 2022 \u2013 08 Ingresos exentos para personas f\u00edsicas (AGAPES 2022)\",\"datePublished\":\"2022-03-18T15:47:01+00:00\",\"dateModified\":\"2022-03-18T15:48:21+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\"},\"wordCount\":362,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/dsds.com.mx\/#organization\"},\"image\":{\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png\",\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\",\"url\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\",\"name\":\"Contadores p\u00fablico | \u00a0Duran Silva Samano\",\"isPartOf\":{\"@id\":\"https:\/\/dsds.com.mx\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png\",\"datePublished\":\"2022-03-18T15:47:01+00:00\",\"dateModified\":\"2022-03-18T15:48:21+00:00\",\"description\":\"La especializaci\u00f3n de nuestros directores y colaboradores garantizan el crecimiento y \u00e9xito de nuestra empresa brindando la mejor soluci\u00f3n para cada uno de nuestros clientes\",\"breadcrumb\":{\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage\",\"url\":\"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png\",\"contentUrl\":\"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\/\/dsds.com.mx\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bolet\u00edn de Noticias de S\u00edndicos 2022 \u2013 08 Ingresos exentos para personas f\u00edsicas (AGAPES 2022)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/dsds.com.mx\/#website\",\"url\":\"https:\/\/dsds.com.mx\/\",\"name\":\"Samano Duran Silva\",\"description\":\"Contadores p\u00fablicos  \",\"publisher\":{\"@id\":\"https:\/\/dsds.com.mx\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/dsds.com.mx\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/dsds.com.mx\/#organization\",\"name\":\"Duran Silva Samano\",\"url\":\"https:\/\/dsds.com.mx\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/dsds.com.mx\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dsds.com.mx\/wp-content\/uploads\/2022\/02\/cropped-duran-silva-samano-2.png\",\"contentUrl\":\"https:\/\/dsds.com.mx\/wp-content\/uploads\/2022\/02\/cropped-duran-silva-samano-2.png\",\"width\":197,\"height\":75,\"caption\":\"Duran Silva Samano\"},\"image\":{\"@id\":\"https:\/\/dsds.com.mx\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/dsds.com.mx\/#\/schema\/person\/19f686523fe793bcd8c9f7087e870dc0\",\"name\":\"DuranAdmin\",\"url\":\"https:\/\/dsds.com.mx\/en\/author\/duranadmin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contadores p\u00fablico | \u00a0Duran Silva Samano","description":"La especializaci\u00f3n de nuestros directores y colaboradores garantizan el crecimiento y \u00e9xito de nuestra empresa brindando la mejor soluci\u00f3n para cada uno de nuestros clientes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dsds.com.mx\/en\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/","og_locale":"en_US","og_type":"article","og_title":"Contadores p\u00fablico | \u00a0Duran Silva Samano","og_description":"La especializaci\u00f3n de nuestros directores y colaboradores garantizan el crecimiento y \u00e9xito de nuestra empresa brindando la mejor soluci\u00f3n para cada uno de nuestros clientes","og_url":"https:\/\/dsds.com.mx\/en\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/","og_site_name":"Samano Duran Silva","article_published_time":"2022-03-18T15:47:01+00:00","article_modified_time":"2022-03-18T15:48:21+00:00","og_image":[{"url":"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png","type":"","width":"","height":""}],"author":"DuranAdmin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"DuranAdmin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#article","isPartOf":{"@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/"},"author":{"name":"DuranAdmin","@id":"https:\/\/dsds.com.mx\/#\/schema\/person\/19f686523fe793bcd8c9f7087e870dc0"},"headline":"Bolet\u00edn de Noticias de S\u00edndicos 2022 \u2013 08 Ingresos exentos para personas f\u00edsicas (AGAPES 2022)","datePublished":"2022-03-18T15:47:01+00:00","dateModified":"2022-03-18T15:48:21+00:00","mainEntityOfPage":{"@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/"},"wordCount":362,"commentCount":0,"publisher":{"@id":"https:\/\/dsds.com.mx\/#organization"},"image":{"@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png","articleSection":["Sin categor\u00eda"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/","url":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/","name":"Contadores p\u00fablico | \u00a0Duran Silva Samano","isPartOf":{"@id":"https:\/\/dsds.com.mx\/#website"},"primaryImageOfPage":{"@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage"},"image":{"@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage"},"thumbnailUrl":"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png","datePublished":"2022-03-18T15:47:01+00:00","dateModified":"2022-03-18T15:48:21+00:00","description":"La especializaci\u00f3n de nuestros directores y colaboradores garantizan el crecimiento y \u00e9xito de nuestra empresa brindando la mejor soluci\u00f3n para cada uno de nuestros clientes","breadcrumb":{"@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#primaryimage","url":"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png","contentUrl":"https:\/\/imcp.org.mx\/wp-content\/themes\/IMCP2016\/img\/bgs\/logo_imcp_horizontal.png"},{"@type":"BreadcrumbList","@id":"https:\/\/dsds.com.mx\/boletin-de-noticias-de-sindicos-2022-08-ingresos-exentos-para-personas-fisicas-agapes-2022\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/dsds.com.mx\/"},{"@type":"ListItem","position":2,"name":"Bolet\u00edn de Noticias de S\u00edndicos 2022 \u2013 08 Ingresos exentos para personas f\u00edsicas (AGAPES 2022)"}]},{"@type":"WebSite","@id":"https:\/\/dsds.com.mx\/#website","url":"https:\/\/dsds.com.mx\/","name":"Samano Duran Silva","description":"Contadores p\u00fablicos","publisher":{"@id":"https:\/\/dsds.com.mx\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dsds.com.mx\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/dsds.com.mx\/#organization","name":"Duran Silva Samano","url":"https:\/\/dsds.com.mx\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dsds.com.mx\/#\/schema\/logo\/image\/","url":"https:\/\/dsds.com.mx\/wp-content\/uploads\/2022\/02\/cropped-duran-silva-samano-2.png","contentUrl":"https:\/\/dsds.com.mx\/wp-content\/uploads\/2022\/02\/cropped-duran-silva-samano-2.png","width":197,"height":75,"caption":"Duran Silva Samano"},"image":{"@id":"https:\/\/dsds.com.mx\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/dsds.com.mx\/#\/schema\/person\/19f686523fe793bcd8c9f7087e870dc0","name":"DuranAdmin","url":"https:\/\/dsds.com.mx\/en\/author\/duranadmin\/"}]}},"_links":{"self":[{"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/posts\/1163","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/comments?post=1163"}],"version-history":[{"count":2,"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/posts\/1163\/revisions"}],"predecessor-version":[{"id":1167,"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/posts\/1163\/revisions\/1167"}],"wp:attachment":[{"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/media?parent=1163"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/categories?post=1163"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dsds.com.mx\/en\/wp-json\/wp\/v2\/tags?post=1163"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}