Deduccion de Inversiones

8/17/2019 Deduccion de Inversiones

1/46

CONTABILIDAD DE CONTRIBUCIONES Margarita Huízar CarranzaResponsable de Asignatura

UNIVERSIDAD AUTÓNOMA DE ZACATECAS“FRNCISCO GARCÍA SALINAS

UNIDAD ACAD!MICA DE CONTADURÍA "ADMINISTRACIÓNZACATECAS# ZAC$

Alumnos:%arina H&rn'n(&z Li)*n+&atriz H&rr&ra S'n,-&z

Ma$ Na./& Luna Guti0rr&z1230 Manu&4 Martín&z Martín&z

12rg& Lui3 R2/4&3Car423 A4/&rt2 Vi44&ga3 Lazarín


2/46

MARCO LEGAL

C2n3titu,i*n 524íti,a (& 423 E3ta(23 Uni(23M&6i,an23 7C5EUM8$

N2r)a3 (& In92r)a,i*n Finan,i&ra 7NIF8 L&. (&4 I):u&3t2 32/r& 4a R&nta 7LISR8 C*(ig2 Fi3,a4 (& 4a F&(&ra,i*n 7CFF8$


3/46

CONSTITUCIÓN 5OLÍTICA DE LOSESTADOS UNIDOS ME;ICANOS

ART$


4/46

NORMAS DE INFORMACIÓN FINANCIERA C

5r2:i&(a(&3# :4anta . &>ui:2$

C

In&r3i2n&3 &n a32,ia(a3 . 2tra3 in&r3i2n&3 :&r)an&nt&3$


5/46

LE" DEL IM5UESTO SO+RE LA RENTA ART$ u& 3& :u&(&n &9&,tuarB

IV$ La3 in&r3i2n&3$

ART$ $ R&>ui3it23 >u& (&/&n r&unir 4a3 (&(u,,i2n&3B

II$ D&(u,,i*n (& 4a3 in&r3i2n&3$

ART$ J$ D&(u,,i*n (& In&r3i2n&3$

ART$ $ C2n,&:t2 (& in&r3i2n&3$

ART$ $ I8Ta3a3 :ara ,arg23 (i9&ri(23$ II8 Er2ga,i2n&3 &n :&rí2(2:r&2:&rati23$


6/46

ART$ K$ 52r,&nta?&3 :ara (&:r&,ia,i*n (& a,ti23 9i?23$

ART$ uinaria . &>ui:2$

ART$ $ R&g4a3 :ara 4a (&(u,,i*n (& in&r3i2n&3$

ART$ $ 50r(i(a :2r ,a32 92rtuit2 &n in&r3i2n&3$

ART$ $ M2nt2 (& in&r3i*n &n arr&n(a)i&nt2 9inan,i&r2$

ART$ J$ D&(u,,i2n&3 aut2riza(a3$

ART$ JK$ R&>ui3it23 (& 4a3 (&(u,,i2n&3$


7/46

ANTECEDENTES

A 9in&3 (&4 Sig42 ;VI .a 3& &):&za/a a -a/4ar (& 4a :0r(i(a (&

&9i,i&n,ia >u& 423 /i&n&3 . 2/?&t23 3u9rían# 42 44a)ar2n (&,ai)i&nt2$

En &4 3ig42 ;I; 3& 4& (&n2)in* (&:r&,ia,i*n a4 (&3ga3t& . (&t&ri2r2>u& 3u9rían 423 /i&n&3 :2r &4 u32 a tra03 (&4 ti&):2 . &4 &9&,t2 (& 423&4&)&nt23 natura4&3$

En &4 3ig42 ;; 423 &):r&3ari23 4& (i&r2n )'3 i):2rtan,ia a(&:r&,ia,i*n# :u&3 .a 3& ,2n3i(&ra/a ,2)2 un ga3t2 r&a4 >u& 92r)a/a:art& (&4 ,23t2 (& :r2(u,,i*n . >u& (&/& r&,u:&rar3& a4 &n(&r &4:r2(u,t2 . 2/t&n&r 4a uti4i(a($


8/46

En nu&3tr2 :aí3# 4a t&2ría (& 4a (&:r&,ia,i*n a:4i,a(a ,2nta/4&)&nt&

tu2 3u ini,i2 &n &4 a2 (& J


9/46

INVERSIONES 7LISR# 8

5ara 423 &9&,t23 (& &3ta L&.# 3& ,2n3i(&ran in&r3i2n&3

423 a,ti23 9i?23# 423 ga3t23 . ,arg23 (i9&ri(23 . 4a3 &r2ga,i2n&3 r&a4iza(a3 &n :&rí2(23 :r&2:&rati23#

(& ,2n92r)i(a( ,2n 423 3igui&nt&3 ,2n,&:t23B


10/46

ACTIVO FI1O 7LISR# 8

E3 &4 ,2n?unt2 (& /i&n&3 tangi/4&3 >u& uti4i,&n 423 ,2ntri/u.&nt&3 :ara 4ar&a4iza,i*n (& 3u3 a,tii(a(&3 . >u& 3& (&)&rit&n :2r &4 u32 &n &4 3&ri,i2 (&4,2ntri/u.&nt& . :2r &4 tran3,ur32 (&4 ti&):2$

La a(>ui3i,i*n 2 9a/ri,a,i*n (& &3t23 /i&n&3 t&n(r' 3i&):r& ,2)2 9ina4i(a( 4auti4iza,i*n (& 423 )i3)23 :ara &4 (&3arr2442 (& 4a3 a,tii(a(&3 (&4,2ntri/u.&nt . n2 4a (& 3&r &na?&na(23 (&ntr2 (&4 ,ur32 n2r)a4 (& 3u32:&ra,i2n&3$


11/46

TASAS DE DE5RECIACIÓN DE ACTIVOSFI1OS 7LISR# K8

JP :ara in)u&/4&3 (&,4ara(2 ,2)2 )2nu)&nt23 ar>u&24*gi,23# artí3ti,23#-i3t*ri,23 2 :atri)2nia4&3# ,2n92r)& a 4a L&. F&(&ra4 32/r& M2nu)&nt23 .Z2na3 Ar>u&24*gi,23# Artí3ti,23 & Hi3t*ri,23# >u& ,u&nt&n ,2n &4 ,&rti9i,a(2(& r&3taura,i*n &6:&(i(2 :2r &4 In3titut2 Na,i2na4 (& Antr2:242gía & Hi3t2ria2 &4 In3titut2 Na,i2na4 (& +&44a3 Art&3$


12/46

P :ara )a>uinaria ni&4a(2ra (& ía3

JP :ara &4 &>ui:2 (& ,2)uni,a,i*n# 3&a4iza,i*n . t&4&)an(2$ JP :ara )2/i4iari2 . &>ui:2 (& 29i,ina$

P :ara &)/ar,a,i2n&3$


13/46

P :ara 3i3t&)a3 (& ra(i2# t2rr&3 (& )i,r22n(a3 . guía3 (& 2n(a$

JP :ara &>ui:2 uti4iza(2 &n 4a tran3)i3i*n$

ui:2 (& 4a ,&ntra4 t&4&9*ni,a JP :ara 423 (&)'3$

P :ara &4 3&g)&nt2 3at&4ita4 &n &4 &3:a,i2$

JP :ara &4 &>ui:2 3at&4ita4 &n ti&rra $

JP :ara a(a:ta,i2n&3 >u& 3& r&a4i,&n a in3ta4a,i2n&3 >u& i):4i>u&na(i,i2n&3 2 )&?2ra3 a4 a,ti2 9i?2# t&ngan ,2)2 9ina4i(a( 9a,i4itar a 4a3

:&r32na3 ,2n (i3,a:a,i(a($ JP :ara )a>uinaria . &>ui:2 :ara 4a g&n&ra,i*n (& &n&rgía :r2&ni&nt& (&

9u&nt&3 r&n2a/4&3 2 (& 3i3t&)a3 (& ,2g&n&ra,i*n (& &4&,tri,i(a( &9i,i&nt&$


14/46

GASTOS DIFERIDOS 7LISR# 8

S2n 423 a,ti23 intangi/4&3 r&:r&3&nta(23 :2r /i&n&3 2 (&r&,-23 >u&:&r)itan r&(u,ir ,23t23 (& 2:&ra,i*n# )&?2rar 4a ,a4i(a( 2a,&:ta,i*n (& un :r2(u,t2# u3ar# (i39rutar 2 &6:42tar un /i&n# :2r un:&ri2(2 4i)ita(2# in9&ri2r a 4a (ura,i*n (& 4a a,tii(a( (& 4a :&r32na)2ra4$

Ta)/i0n 3& ,2n3i(&ran ga3t23 (i9&ri(23 423 a,ti23 intangi/4&3 >u&:&r)itan 4a &6:42ta,i*n (& /i&n&3 (&4 (2)ini2 :/4i,2 2 4a :r&3ta,i*n(& un 3&ri,i2 :/4i,2 ,2n,&3i2na(2$


15/46

TASAS 5ARA GASTOS DIFERIDOS7LISR# # IIIIV8

J

u& :&r)itan 4a &6:42ta,i*n (&/i&n&3 (&4 (2)ini2 :/4i,2 2 4a :r&3ta,i*n (& un 3&ri,i2 :/4i,2,2n,&3i2na(2# &4 :2r ,i&nt2 )'6i)2 3& ,a4,u4ar' (ii(i&n(2 4a uni(a(&ntr& &4 n)&r2 (& a23 :2r 423 ,ua4&3 3& 2t2rg* 4a ,2n,&3i*n# &4,2,i&nt& a3í 2/t&ni(2 3& )u4ti:4i,ar' :2r ,i&n . &4 :r2(u,t2 3&&6:r&3ar' &n :2r ,i&nt2$


16/46

CARGOS DIFERIDOS 7LISR# 8

S2n a>u04423 >u& r&nan 423 r&>ui3it23 3&a4a(23 &n &4 :'rra92

ant&ri2r# &6,&:t2 423 r&4ati23 a 4a &6:42ta,i*n (& /i&n&3 (&4 (2)ini2:/4i,2 2 a 4a :r&3ta,i*n (& un 3&ri,i2 :/4i,2 ,2n,&3i2na(2# :&r2,u.2 /&n&9i,i2 3&a :2r un :&rí2(2 i4i)ita(2 >u& (&:&n(&r' (& 4a(ura,i*n (& 4a a,tii(a( (& 4a :&r32na )2ra4$

TASAS 5ARA CARGOS DIFERIDOS

7LISR# 8


17/46

EROGACIONES EN 5ERÍODO5REO5ERATIVOS 7LISR# 8

S2n a>u044a3 >u& ti&n&n :2r 2/?&t2 4a in&3tiga,i*n . &4 (&3arr2442#r&4a,i2na(23 ,2n &4 (i3&2# &4a/2ra,i*n# )&?2ra)i&nt2# &):a>u& 2(i3tri/u,i*n (& un :r2(u,t2# a3í ,2)2 ,2n 4a :r&3ta,i*n (& un 3&ri,i2Q3i&):r& >u& 4a3 &r2ga,i2n&3 3& &9&,t&n ant&3 (& >u& &4 ,2ntri/u.&nt&&na?&n& 3u3 :r2(u,t23 2 :r&3t& 3u3 3&ri,i23# &n 92r)a ,2n3tant&$

Trat'n(23& (& in(u3tria3 &6tra,tia3# &3ta3 &r2ga,i2n&3 32n 4a3r&4a,i2na(a3 ,2n 4a &6:42ra,i*n :ara 4a 42,a4iza,i*n . ,uanti9i,a,i*n (&

nu&23 .a,i)i&nt23 3u3,&:ti/4&3 (& &6:42tar3&$


18/46

JP :ara &r2ga,i2n&3 r&a4iza(a3 &n :&rí2(2 :r&2:&rati23$

TASA 5ARA EROGACIONES EN 5ERÍODOS5REO5ERATIVOS 7LISR# # II8


19/46

DEDUCCIÓN DE INVERSIONES7LISR# J8 La3 in&r3i2n&3 ni,a)&nt& 3& :2(r'n (&(u,ir )&(iant& 4a a:4i,a,i*n#

&n ,a(a &?&r,i,i2# (& 423 :2r ,i&nt23 )'6i)23 aut2riza(23 :2r &3taL&.# 32/r& &4 )2nt2 2rigina4 (& 4a in&r3i*n# ,2n 4a3 4i)ita,i2n&3 &n(&(u,,i2n&3 >u &n 3u ,a32# &3ta/4&z,a &3ta L&.$

Trat'n(23& (& &?&r,i,i23 irr&gu4ar&3# 4a (&(u,,i*n,2rr&3:2n(i&nt& 3& &9&,tuar' &n &4 :2r ,i&nt2>u& r&:r&3&nt& &4 n)&r2 (& )&3&3 ,2):4&t23 (&4

&?&r,i,i2 &n 423 >u& &4 /i&n -a.a 3i(2 uti4iza(2:2r &4 ,2ntri/u.&nt r&3:&,t2 (& (2,& )&3&3$

Cuan(2 &4 /i&n 3& ,2)i&n,& a uti4izar (&3:u03 (& ini,ia(2 &4 &?&r,i,i2. &n &4 >u& 3& t&r)in& 3u (&(u,,i*n# 03ta 3& &9&,tuar' ,2n 4a3 )i3)a3r&g4a3 >u& 3& a:4i,an :ara 423 &?&r,i,i23 irr&gu4ar&3$


20/46

C2):r&n(& a(&)'3 (&4 :r&,i2 (&4 /i&n# 423 i):u&3t23 &9&,tia)&nt&:aga(23 ,2n )2ti2 (& 4a a(>ui3i,i*n 2 i):2rta,i*n (&4 )i3)2 a&6,&:,i*n (&4 i):u&3t2 a4 a42r agr&ga(2# a3í ,2)2 4a3 &r2ga,i2n&3 :2r

,2n,&:t2 (& (&r&,-23# ,u2ta3 ,2):&n3at2ria3# 94&t&3# tran3:2rt&3#a,arr&23# 3&gur23 ,2ntra ri&3g23 &n 4a tran3:2rta,i*n# )an&?2#,2)i3i2n&3 32/r& ,2):ra3 . -2n2rari23 a ag&nt&3 a(uana4&3$

Trat'n(23& (& 4a3 in&r3i2n&3 &n aut2)*i4&3 &4 )2nt2 2rigina4 (& 4ain&r3i*n ta)/i0n in,4u.& &4 )2nt2 (& 4a3 in&r3i2n&3 &n &>ui:2 (&

/4in(a?&$

Cuan(2 423 /i&n&3 3& a(>ui&ran ,2n )2ti2 (& 9u3i*n 2 &3,i3i*n (&32,i&(a(&3# 3& ,2n3i(&rar' ,2)2 9&,-a (& a(>ui3i,i*n 4a >u& 4&,2rr&3:2n(i* a 4a 32,i&(a( 9u3i2na(a 2 a 4a &3,in(&nt&$

MONTO ORIGINAL DE LA INVERSIÓN 7LISR# J8


21/46

La3 in&r3i2n&3 &):&zar'n a (&(u,ir3 a &4&,,i*n (&4 ,2ntri/u.&nt a :artir(&4 &?&r,i,i2 &n >u& 3& ini,i& 4a uti4iza,i*n (& 423 /i&n&3 2 (&3(& &4 &?&r,i,i23igui&nt&$

Cuan(2 &4 ,2ntri/u.&nt& &na?&n& 423 /i&n&3 2 ,uan(2 03t23 (&?&n (& 3&rti4&3 :ara 2/t&n&r 423 ingr&323# (&(u,ir'# &n &4 &?&r,i,i2 &n >u& &3t2 2,urra#4a :art& an n2 (&(u,i(a$

En &4 ,a32 &n >u& 423 /i&n&3 (&?&n (& 3&r ti4&3 :ara 2/t&n&r 423 ingr&323# &4,2ntri/u.&nt& (&/&r' )ant&n&r 3in (&(u,,i*n un :&32 &n 3u3 r&gi3tr23$

L23 ,2ntri/u.&nt&3 a?u3tar'n 4a (&(u,,i*n (&t&r)ina(a# )u4ti:4i,'n(24a :2r&4 9a,t2r (& a,tua4iza,i*n ,2rr&3:2n(i&nt& a4 :&rí2(2 ,2):r&n(i(2 (&3(& &4)&3 &n &4 >u& 3& a(>uiri* &4 /i&n . -a3ta &4 4ti)2 )&3 (& 4a :ri)&ra )ita((&4 :&rí2(2 &n &4 >u& &4 /i&n -a.a 3i(2 uti4iza(2 (urant& &4 &?&r,i,i2 :2r &4>u& 3& &9&,t& 4a (&(u,,i*n$


22/46

Cuan(2 3&a i):ar &4 n)&r2 (& )&3&3 ,2):r&n(i(23 &n &4 :&rí2(2 &n&4 >u& &4 /i&n -a.a 3i(2 uti4iza(2 &n &4 &?&r,i,i2# 3& ,2n3i(&rar' ,2)24ti)2 )&3 (& 4a :ri)&ra )ita( (& (i,-2 :&rí2(2 &4 )&3 in)&(iat2ant&ri2r a4 >u& ,2rr&3:2n(a 4a )ita( (&4 :&rí2(2$

5ara (&t&r)inar 4a ganan,ia :2r 4a &na?&na,i*n (& /i&n&3 ,u.ain&r3i*n &3 :ar,ia4)&nt& (&(u,i/4 3& ,2n3i(&rar' 4a (i9&r&n,ia&ntr& &4 )2nt2 2rigina4 (& 4a in&r3i*n (&(u,i/4& (i3)inui(2 :2r 4a3(&(u,,i2n&3 &9&,tua(a3 32/r& (i,-2 )2nt2 . &4 :r&,i2 &n >u& 3&&na?&n&n 423 /i&n&3$


23/46

ARTÍCULO # LISR

L23 :2r ,i&nt23 )'6i)23 aut2riza(23 trat'n(23& (& ga3t23 . ,arg23

(i9&ri(23# a3í ,2)2 :ara 4a3 &r2ga,i2n&3 r&a4iza(a3 &n :&ri2(23:r&2:&rati23# 32n 423 3igui&nt&3B

I$


24/46

ARTÍCULO K# LISR

5ORCENTA1ES 5ARA DE5RECIACIÓN DE ACTIVOS FI1OS


25/46

ARTÍCULO


26/46

P &n &4 ,urti(2 (& :i&4 . 4a 9a/ri,a,i*n (& artí,u423 (& :i&4Q &n 4a &4a/2ra,i*n(& :r2(u,t23 >uí)i,23# :&tr2>uí)i,23 . 9ar)a,2/i24*gi,23Q &n 4a 9a/ri,a,i*n(& :r2(u,t23 (& ,au,-2 . (& :4'3ti,2Q &n 4a i):r&3i*n . :u/4i,a,i*n gr'9i,a$

VI$ JP &n &4 tran3:2rt& &40,tri,2$ VII$ JJP &n 4a 9a/ri,a,i*n# a,a/a(2# t&i(2 . &3ta):a(2 (& :r2(u,t23

t&6ti4&3# a3í ,2)2 (& :r&n(a3 :ara &4 &3ti(2$

VIII$ JP &n 4a in(u3tria )in&raQ &n 4a ,2n3tru,,i*n (& a&r2na&3 . &n &4tran3:2rt& t&rr&3tr& (& ,arga . :a3a?&r23$ L2 (i3:u&3t2 &n &3ta 9ra,,i*n n23&r' a:4i,a/4& a 4a )a>uinaria . &>ui:2 3&a4a(a &n 4a 9ra,,i*n II (& &3t&artí,u42$

JP &n &4 tran3:2rt& a0r&2Q &n 4a tran3)i3i*n (& 423 3&ri,i23 (& ,2)uni,a,i*n:r2:2r,i2na(23 :2r t&40gra923 . :2r 4a3 &3ta,i2n&3 (& ra(i2 . t&4&i3i*n$

;$ P &n r&3taurant&3$


27/46

;I$


28/46

ARTÍCULO # LISR

I$ La3 r&:ara,i2n&3# a3í ,2)2 4a3 a(a:ta,i2n&3 a 4a3 in3ta4a,i2n&3 3&,2n3i(&rar'n in&r3i2n&3 3i&):r& >u& i):4i>u&n a(i,i2n&3 2 )&?2ra3 a4 a,ti29i?2$

II$ La3 in&r3i2n&3 &n aut2)*i4&3 3*42 3&r'n (&(u,i/4&3 -a3ta :2r un )2nt2(& Ju& :2r 3u natura4&zan2 &3t0n a (i3:23i,i*n (& t2(23 423 tra/a?a(2r&3 (& 4a &):r&3a# a3í ,2)2 &nai2n&3 . &)/ar,a,i2n&3 >u& n2 t&ngan ,2n,&3i*n 2 :&r)i32 (&4 G2/i&rn2F&(&ra4 :ara 3&r &6:42ta(23 ,2)&r,ia4)&nt 3*42 3&r'n (&(u,i/4&3 &n 423,a323 >u& r&nan 423 r&>ui3it23 >u& 3&a4& &4 R&g4a)&nt2 (& &3ta L&.$

En &4 ,a32 (& ai2n&3# 4a (&(u,,i*n 3& ,a4,u4ar' ,2n3i(&ran(2 ,2)2 )2nt22rigina4 )'6i)2 (& 4a in&r3i*n# una ,anti(a( &>uia4&nt& a #$$

Trat$ndose de %ontribu&entes %u&a a%ti'idad preponderante %onsista en el


29/46

Trat$ndose de %ontribu&entes %u&a a%ti'idad preponderante %onsista en elotorgamiento del uso o go%e temporal de a'iones o autom('iles) podr$n

e*e%tuar la dedu%%i(n total del monto original de la in'ersi(n del a'i(n odel autom('il de +ue se trate) e,%epto %uando di%-os %ontribu&entesotorguen el uso o go%e temporal de a'iones o autom('iles a otro

%ontribu&ente.

Trat$ndose de personas morales +ue -a&an optado por tributar en los

trminos del Cap/tulo "I del T/tulo II de esta Le&) no podr$n apli%ar ladedu%%i(n a +ue se re*iere est$ *ra%%i(n en el %aso de in'ersiones en

a'iones +ue no tengan %on%esi(n o permiso del 0obierno 1ederal para sere,plotados %omer%ialmente.


30/46

I". En los %asos de bienes ad+uiridos por *usi(n o es%isi(n de so%iedades) los

'alores su2etos a dedu%%i(n no deber$n ser superiores a los 'alores

pendientes de dedu%ir en la so%iedad *usionada o es%indente) seg3n

%orresponda.

". Las %omisiones & los gastos rela%ionados %on la emisi(n de obliga%iones o

de %ual+uier otro t/tulo de %rdito) %olo%ados entre el gran p3bli%o

in'ersionista) o %ual+uier otro t/tulo de %rdito de los se4alados en el

art/%ulo 5 de esta Le&) se dedu%ir$n anualmente en propor%i(n a los pagos

e*e%tuados para redimir di%-as obliga%iones o t/tulos) en %ada e2er%i%io.

"I. Las %onstru%%iones) instala%iones o me2oras permanentes en a%ti'os *i2ostangibles) propiedad de ter%eros) +ue de %on*ormidad %on los %ontratos de

arrendamiento o de %on%esi(n respe%ti'os +ueden a bene*i%io del

propietario & se -a&an e*e%tuado a partir de la *e%-a de %elebra%i(n de los

%ontratos men%ionados) se dedu%ir$n en los trminos de esta Se%%i(n.


31/46

ARTÍCULO# LISR

La3 :0r(i(a3 (& /i&n&3 (&4 ,2ntri/u.&nt& :2r ,a32 92rtuit2 2 9u&rza )a.2r# >u&

n2 3& r&94&?&n &n &4 in&ntari2# 3&r'n (&(u,i/4&3 &n &4 &?&r,i,i2 &n >u&2,urran$ La :0r(i(a 3&r' igua4 a 4a ,anti(a( :&n(i&nt& (& (&(u,ir a 4a 9&,-a &n>u& 3& 3u9ra$

Cuan(2 423 a,ti23 9i?23 n2 i(&nti9i,a/4&3 in(ii(ua4)&nt& 3& :i&r(an :2r ,a3292rtuit2 2 9u&rza )a.2r 2 (&?&n (& 3&r ti4&3# &4 )2nt2 :&n(i&nt& :2r (&(u,ir(& (i,-23 a,ti23 3& a:4i,ar' ,2n3i(&ran(2 >u& 423 :ri)&r23 a,ti23 >u& 3&a(>uiri&r2n 32n 423 :ri)&r23 >u& 3& :i&r(&n$

La ,anti(a( r&in&rti(a >u& :r2&nga (& 4a r&,u:&ra,i*n 3*42 :2(r' (&(u,ir3&)&(iant& 4a a:4i,a,i*n (&4 :2r ,i&nt2 aut2riza(2 :2r &3ta L&. 32/r& &4 )2nt22rigina4 (& 4a in&r3i*n (&4 /i&n >u& 3& :&r(i* . -a3ta :2r 4a ,anti(a( >u& (&&3t& )2nt2 &3ta/a :&n(i&nt& (& (&(u,ir3& a 4a 9&,-a (& 3u9rir 4a :0r(i(a$


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Si &4 ,2ntri/u.&nt& ini&rt& ,anti(a(&3 a(i,i2na4&3 a 4a3 r&,u:&ra(a3#,2n3i(&rar' a 03ta3 ,2)2 una in&r3i*n (i9&r&nt&$

La r&in&r3i*n a >u& 3& r&9i&r& &3t& :r&,&:t2# (&/&r' &9&,tuar3& (&ntr2 (& 423

(2,& )&3&3 3igui&nt&3 ,2nta(23 a :artir (& >u& 3& 2/t&nga 4a r&,u:&ra,i*n$

En &4 ,a32 (& >u& 4a3 ,anti(a(&3 r&,u:&ra(a3 n2 3& r&ini&rtan 2 n2 3& uti4i,&n:ara r&(i)ir :a3i23# &n (i,-2 :4az2# 3& a,u)u4ar'n a 423 (&)'3 ingr&3232/t&ni(23 &n &4 &?&r,i,i2 &n &4 >u& ,2n,4u.a &4 :4az2$


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E6E78LO.


34/46

C2)2 :2(&)23 2/3&rar &n &4 &?&):42# laautoridad determina los a4os de 'ida 3til

de los a%ti'os# n2 2/3tant &3a 3*42 &3 4a(i3:23i,i*n a:4i,a/4& :ara e*e%tos dededu%ibilidad# :&r2 :2(&)23 r&,urrir a 2tr2

ti:2 (& (&:r&,ia,i*n :ara &9&,t23,2nta/4&3# (& &3a )an&ra 3& r&94&?ar' )'3&6a,ta)&nt& 4a (&:r&,ia,i*n (& 423 a,ti23$


35/46

A?u3t& Anua4 :2r In94a,i*n


36/46

Mar,2 L&ga4

LISR Art$ KK 5r2,&(i)i&nt2 :ara (&t&r)inar &4 a?u3t&annua4 :2r in94a,i*n

RISR Art3$


37/46

Ant&,&(&nt&3

R&,2r(&)23 >u& (&3(& J# 4a L&gi34a,i*n Fi3,a4# ,2n3i(&ra >u& 4ain94a,i*n &3 un 9&n*)&n2 &,2n*)i,2# >u& 3i /i&n &3 ,i&rt2# n2 &3t' &n423 ,2ntri/u.&nt&3 ,2ntr24ar42# ta)/i0n &3 ,i&rt2 >u& (i,-a in94a,i*ntra3,i&n(& &n 4a 'era%idad (& 423 i):2rt&3 )2n&tari23 (& 4a &nti(a(&3$

R&,2r(&)23 :2r &?&):42# >u& 4a LISR a/r2ga(a :ara &4 &?&r,i,i2 9i3,a4

(& J# .a ,2nt&):4a/a un ,'4,u42 ,2):4&?2 :ara 2/t&n&r 4a3 :arti(a3a,u)u4a/4&3 2 (&(u,i/4&3 :2r ,2n,&:t23 in94a,i2nari23 &n 423 ,r0(it23 2(&u(a3 (& 4a3 &):r&3a3Q (i,-2 :r2,&(i)i&nt2 3& (&n2)ina/a“C2):2n&nt&3 In94a,i2nari23# . 3& &n,2ntra/a ,2nt&ni(2 (&ntr2 (&4artí,u42 + (& 4a L&.$


38/46

D&3(& J ,uan(2 3& &n,2ntra/a nu&3tr2 :aí3

in)&r32 &n r&,urr&nt&3 ,ri3i3 &,2n*)i,a3# 423&9&,t23 in94a,i2nari23 -an 3i(2 r&,2n2,i(23 :2r&4 I):u&3t2 S2/r& 4a R&nta# :ri)&r2 )&(iant&&4 ,2):2n&nt& in94a,i2nari2 . :23t&ri2r)&nt&

a :artir (&4 a 4a 9&,-a :2r &4 a?u3t& anua4:2r in94a,i*n$


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A 3u &z# 9u& :&r)iti(a 4a a,tua4iza,i*n :2r ín(i,&3 (&in94a,i*n# 4a (&:r&,ia,i*n . a)2rtiza,i*n 9i3,a4 (& 423 a,ti23

9i?23 . (i9&ri(23 (& 4a3 &):r&3a3# 4a (&(u,,i*n (& ,2):ra3 &n4ugar (&4 ,23t2 (& 42 &n(i(2 .a >u& r&,2n2,ía 4a aut2ri(a(>u& 423 in&ntari23 9ina4&3 (& 4a3 &):r&3a3 n2 r&94&?a/an 4ar&a4i(a( &,2n*)i,a :2r &4 a)/i&nt& a4ta)&nt& in94a,i2nari2$

52r 2tr2 4a(2 3& a,tua4iza (&3(& &nt2n,&3 423 i):u&3t23 >u&3& :agan &n 92r)a &6t&):2r'n&a$


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C2nt&ni(2

Crditos:

D&r&,-2 >u& ti&n& una :&r32na a,r&&(2ra a r&,i/ir (& una (&u(2ra una ,anti(a( &n

nu)&rari2$

No son Crditos:

L23 :ag23 :r2i3i2na4&3 (& i):u&3t23# a3í ,2)2 423 &3tí)u423 9i3,a4&3

L23 3a4(23 a 9a2r 3242 a :artir (&4 (ía 3igui&nt& &n &4 >u& 3& :r&3&nt& &4 3a4(2 a9a2r &n 4a (&,4ara,i*n . -a3ta >u& 3& r&,i/a 2 3& ,2):&n3&$

Deudas:

Cua4>ui&r 2/4iga,i*n &n nu)&rari2 :&n(i&nt& (& ,u):4i)i&nt2# &ntr& 2tra3B

La3 C2ntri/u,i2n&3 ,au3a(a3 (&3(& &4 4ti)2 (ía (&4 :&rí2(2 a4 >u& ,2rr&3:2n(an .-a3ta &4 (ía &n &4 >u& (&/an :agar3&$


41/46

Ingr&32 a,u)u4a/4&

D&ntr2 (&4 ,a:ítu42 (& 423 ingr&323 a,u)u4a/4&3 :ara 4a3:&r32na3 )2ra4&3# &3:&,í9i,a)&nt& &4 artí,u42 J Fra,,i*n ;#n23 (i,& >u& :ara &9&,t23 (& &3t& i):u&3t2 3& in,4uir' &4a?u3t& anua4 >u& r&3u4t& a,u)u4a/4& &n 423 t0r)in23 >u& 3&a4&&4 artí,u42 KK (& 4a )i3)a 4&.$

E3t2 &3# 4a aut2ri(a( ,2n3i(&ra >u& un ,2ntri/u.&nt& 2/ti&n&un /&n&9i,i2 &,2n*)i,2 :2r 4a (i3)inu,i*n r&a4 (& 3u3 (&u(a3#&3 (&,ir# :2r 9inan,iar3& ,2n r&,ur323 a?&n23B 5r2&&(2r&3#a,r&&(2r&3# 9i3,2# /an,23# &t,$


42/46

D&(u,,i*n aut2riza(a

D&/&)23 t2,ar &4 ,a:ítu42 (& 4a3 (&(u,,i2n&3 aut2riza(a3:ara 4a3 :&r32na3 )2ra4&3# a-2ra ,2n &4 artí,u42 < Fra,,i*nVIII# n23 (i,& >u& :ara &9&,t23 (& &3t& i):u&3t2 3& :2(r'nin,4uir &4 a?u3t& anua4 >u& r&3u4t& (&(u,i/4& &n 423 t0r)in23>u& 3&a4& &4 artí,u42 KK (& 4a )i3)a 4&.$

Nu&a)&nt 4a aut2ri(a( ,2n3i(&ra >u& un ,2ntri/u.&nt&2/ti&n& una (i3)inu,i*n &,2n*)i,a :2r 4a (i3)inu,i*n r&a4 (&3u3 ,r0(it23# &3 (&,ir# :2r 9inan,iar a 2tr23 ,2n r&,ur323:r2:i23B C4i&nt&3# D&u(2r&3# &t,$


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Ca32 :r',ti,2 (& a?u3t& anua4 :2rin94a,i*n

Su:2nga)23 >u& 4a ,2):aía La C2)&r,ia4 S$A$ (& C$V$ ti&n&

423 3igui&nt&3 3a4(23 :r2)&(i2 a4 J (& (i,# (& J$


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Saldo promedio anual de %rditos:

KJ


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C2n,4u3i2n&3

En nu&3tra 2:ini*n# &4 r&94&?ar 4a in94a,i*n &n )at&ria(& i):u&3t23 &3 in,2n3titu,i2na4 .a >u& &4,2ntri/u.&nt& &3t' ,a4,u4an(2 ingr&323 2 (&(u,,i2n&332/r& 9&n*)&n23 >u& n2 &3t'n &n 3u3 )an23,2ntr24ar423# .a >u 4a in94a,i*n &3 )&(i(a .

ana4iza(a :2r &4 +an,2 (& M06i,2$ Di,-2 ,a4,u42in94a,i2nari2 &n nu&3tra 2:ini*n i24a 423 :rin,i:i23(& &>ui(a( . :r2:2r,i2na4i(a( &3ta/4&,i(23 :2r 4a9ra,,i*n IV (&4 artí,u42 J C2n3titu,i2na4$


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r&,ur323$3a42n&3irtua4&3$,2)a33&t3/42>u&3Ca:itu42KX(&:r&,ia,i2n$:(9

-tt:BYYY$32.,2nta$)6,2)2(&(u,irin&r3i2n&3
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