Who does it apply to?
The benefits seek to ensure that taxpayers have liquidity to meet their economic commitments, and are for those who have their tax domicile, agency, branch or any other establishment, in the affected municipalities of the state of Guerrero and indicated in the Declaration of Natural Disaster for the State of Guerrero, the municipality of initial attention being Acapulco de Juárez.
These will apply to taxpayers who have submitted the respective notice to the Federal Taxpayer Registry (RFC) prior to October 24, 2023.
These are the tax benefits:
1.- It will be allowed immediately deduct investments carried out on new or used fixed asset goods that are carried out in the affected areas, during the period between October and December 2023, in the year in which said goods are acquired, applying the rate of 100% on the original amount of the investment.
This deduction will apply whenever said fixed assets are used exclusively and permanently in the aforementioned areas and are intended for replacement, reconstruction or rehabilitation.
2.- Taxpayers who make payments for income from salaries and in general for the provision of a subordinate personal service, except those assimilated to salaries, may find out the ISR withholdings of your workerscorresponding to the months of October, November and December 2023, in three parts equal, provided that the subordinate personal service for which these incomes are paid is provided in said areas.
3.- Exemption from the obligation to make provisional payments of income tax (ISR) for the months of October, November and December 2023, as well as for the fourth quarter and the third quarter of 2023.
4.- The obligation to make monthly payments in said months to taxpayers of the Simplified Trust Regime (Resico) is also exempt.
5.- Allow those who continue to pay taxes in the Fiscal Incorporation Regime (RIF), to defer the obligation to present the declarations corresponding to the fifth and sixth two-month periods of the fiscal year of 2023.
6.- Allow the integer in ISR biases withheld for salaries corresponding to the months of October, November and December 2023.
7.- Allow payment in installments of the value added tax (VAT) and the special tax on production and services (IEPS) corresponding to the months of October, November and December 2023.
8.- Allow taxpayers who dedicate themselves exclusively to agricultural activitieslivestock, fishing or forestry companies submit monthly value added tax returns corresponding to the second half of 2023.
9.- Return value added tax of those applications that are submitted no later than December 2023, in the middle of the period indicated in article 22 of the Federal Tax Code.
10.- In the case of taxpayers who have authorization to make payment in installments of omitted contributions in terms of the Federal Tax Code, it is considered advisable that they can defer said installments for three months, resuming payment as of January 2024, in accordance with the scheme that has been authorized to them.
11.- The Decree highlights that civil society actions aimed at supporting affected people who suffered severe damage to their homes or even the total loss of them, through the donation of economic resources for their reconstruction or reconstruction, are of utmost importance. rehabilitation through legal entities or trusts authorized to receive deductible donations in terms of the Income Tax Law, which will allow those affected to recover their homes in a shorter time.
For this reason, it is specified that civil organizations and trusts authorized to receive deductible donations Under the terms of the Income Tax Law, they comply with the corporate purpose authorized for these purposes, when they grant donations to those affected for the reconstruction or rehabilitation of their home.
12.- It is established that Financial support will not be considered cumulative income for the purposes of the ISR tax. or monetary received by affected taxpayers, from legal entities or trusts authorized to receive deductible donations.
The decree came into force on October 30, 2023, after its publication in the DOF.