{"id":4805,"date":"2024-09-10T17:14:38","date_gmt":"2024-09-10T23:14:38","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=4805"},"modified":"2024-09-10T17:14:38","modified_gmt":"2024-09-10T23:14:38","slug":"pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/","title":{"rendered":"Pago a comisionistas con residencia fiscal en el extranjero"},"content":{"rendered":"<p align=\"justify\">Derivado de la celebraci\u00f3n de un contrato con fines comerciales, y con motivo de ventas colocadas en el extranjero, se deben pagar comisiones por las ventas concretadas, pero, \u00bfqu\u00e9 requisitos se deben cumplir para efectuar su deducci\u00f3n en el Impuesto sobre la Renta?<\/p>\n<ul>\n<li>Ser estrictamente indispensables para los fines de la actividad del contribuyente, en t\u00e9rminos del art\u00edculo 27 fracci\u00f3n I de la Ley del ISR.<\/li>\n<li>La fracci\u00f3n XVII del ya citado art\u00edculo 27, establece que, trat\u00e1ndose de pagos efectuados a comisionistas y mediadores residentes en el extranjero se deber\u00e1 cumplir con informaci\u00f3n y documentaci\u00f3n que se\u00f1ale el Reglamento del ISR.<\/li>\n<li>A su vez, es el art\u00edculo 52 del Reglamento de ISR donde se precisa que el contribuyente deber\u00e1 probar que quienes perciban esos pagos est\u00e1n registrados para efectos fiscales en su pa\u00eds y que presentan declaraciones peri\u00f3dicas para el pago de impuestos.<\/li>\n<\/ul>\n<p align=\"justify\">Recordemos que los residentes en el extranjero est\u00e1n obligados al pago del ISR cuando tengan un establecimiento en M\u00e9xico, o cuando obtengan ingresos con fuente de riqueza ubicada en el pa\u00eds.<\/p>\n<p align=\"justify\">Es el T\u00edtulo V de la Ley del ISR el que contempla los supuestos para efectuar las retenciones de ISR por pagos al extranjero, sin embargo, los ingresos por comisi\u00f3n que reciben extranjeros cuya fuente de riqueza se encuentra en territorio nacional, no est\u00e1n contemplados en la legislaci\u00f3n y bajo ese contexto, no existe la obligaci\u00f3n de retener Impuesto sobre la Renta por esos pagos.<\/p>\n<div align=\"center\">******<\/div>\n<div><\/div>\n<div align=\"justify\">Los Socios y el Comit\u00e9 Fiscal de Russell Bedford estamos a tus \u00f3rdenes para asesorarte en relaci\u00f3n al contenido de este bolet\u00edn informativo.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Derivado de la celebraci\u00f3n de un contrato con fines comerciales, y con motivo de ventas colocadas en el extranjero, se deben pagar comisiones por las ventas concretadas, pero, \u00bfqu\u00e9 requisitos se deben cumplir para efectuar su deducci\u00f3n en el Impuesto sobre la Renta? Ser estrictamente indispensables para los fines de la actividad del contribuyente, en&#8230;<\/p>\n","protected":false},"author":5,"featured_media":4806,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-4805","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pago a comisionistas con residencia fiscal en el extranjero | Russell Bedford<\/title>\n<meta name=\"description\" content=\"Pago a comisionistas con residencia fiscal en el extranjero\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pago a comisionistas con residencia fiscal en el extranjero | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Pago a comisionistas con residencia fiscal en el extranjero\" \/>\n<meta property=\"og:url\" content=\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\" \/>\n<meta property=\"og:site_name\" content=\"Russell Bedford\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Russellbedfordmex\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-10T23:14:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"AdminRB2\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:site\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminRB2\" \/>\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:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\"},\"author\":{\"name\":\"AdminRB2\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\"},\"headline\":\"Pago a comisionistas con residencia fiscal en el extranjero\",\"datePublished\":\"2024-09-10T23:14:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\"},\"wordCount\":293,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\",\"url\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\",\"name\":\"Pago a comisionistas con residencia fiscal en el extranjero | Russell Bedford\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp\",\"datePublished\":\"2024-09-10T23:14:38+00:00\",\"description\":\"Pago a comisionistas con residencia fiscal en el extranjero\",\"breadcrumb\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/russellbedford.mx\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Pago a comisionistas con residencia fiscal en el extranjero\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"name\":\"Russell Bedford\",\"description\":\"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. Russell Bedford, 30 a\u00f1os de experiencia y cobertura nacional.\",\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/russellbedford.mx\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\",\"name\":\"Russell Bedford\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp\",\"width\":206,\"height\":56,\"caption\":\"Russell Bedford\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Russellbedfordmex\",\"https:\/\/x.com\/RB__Mexico\",\"https:\/\/www.instagram.com\/russellbedfordmexico\/\",\"https:\/\/www.youtube.com\/channel\/UCtuM3ac0lLmSmnYnqqIU7rQ\/featured\",\"https:\/\/www.linkedin.com\/company\/russell-bedford-mexico?trk=biz-companies-cym\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\",\"name\":\"AdminRB2\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g\",\"caption\":\"AdminRB2\"},\"url\":\"https:\/\/russellbedford.mx\/en\/author\/adminrb2\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Pago a comisionistas con residencia fiscal en el extranjero | Russell Bedford","description":"Pago a comisionistas con residencia fiscal en el extranjero","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:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/","og_locale":"en_US","og_type":"article","og_title":"Pago a comisionistas con residencia fiscal en el extranjero | Russell Bedford","og_description":"Pago a comisionistas con residencia fiscal en el extranjero","og_url":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/","og_site_name":"Russell Bedford","article_publisher":"https:\/\/www.facebook.com\/Russellbedfordmex","article_published_time":"2024-09-10T23:14:38+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp","type":"image\/webp"}],"author":"AdminRB2","twitter_card":"summary_large_image","twitter_creator":"@RB__Mexico","twitter_site":"@RB__Mexico","twitter_misc":{"Written by":"AdminRB2","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#article","isPartOf":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/"},"author":{"name":"AdminRB2","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0"},"headline":"Pago a comisionistas con residencia fiscal en el extranjero","datePublished":"2024-09-10T23:14:38+00:00","mainEntityOfPage":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/"},"wordCount":293,"commentCount":0,"publisher":{"@id":"https:\/\/russellbedford.mx\/en\/#organization"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage"},"thumbnailUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp","articleSection":["Fiscal"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/","url":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/","name":"Pago a comisionistas con residencia fiscal en el extranjero | Russell Bedford","isPartOf":{"@id":"https:\/\/russellbedford.mx\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage"},"thumbnailUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp","datePublished":"2024-09-10T23:14:38+00:00","description":"Pago a comisionistas con residencia fiscal en el extranjero","breadcrumb":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#primaryimage","url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp","contentUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/09\/FF-10sep_1.webp","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/pago-a-comisionistas-con-residencia-fiscal-en-el-extranjero\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/russellbedford.mx\/en\/"},{"@type":"ListItem","position":2,"name":"Pago a comisionistas con residencia fiscal en el extranjero"}]},{"@type":"WebSite","@id":"https:\/\/russellbedford.mx\/en\/#website","url":"https:\/\/russellbedford.mx\/en\/","name":"Russell Bedford","description":"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. Russell Bedford, 30 a\u00f1os de experiencia y cobertura nacional.","publisher":{"@id":"https:\/\/russellbedford.mx\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/russellbedford.mx\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/russellbedford.mx\/en\/#organization","name":"Russell Bedford","url":"https:\/\/russellbedford.mx\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/","url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp","contentUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp","width":206,"height":56,"caption":"Russell Bedford"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Russellbedfordmex","https:\/\/x.com\/RB__Mexico","https:\/\/www.instagram.com\/russellbedfordmexico\/","https:\/\/www.youtube.com\/channel\/UCtuM3ac0lLmSmnYnqqIU7rQ\/featured","https:\/\/www.linkedin.com\/company\/russell-bedford-mexico?trk=biz-companies-cym"]},{"@type":"Person","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0","name":"AdminRB2","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g","caption":"AdminRB2"},"url":"https:\/\/russellbedford.mx\/en\/author\/adminrb2\/"}]}},"_links":{"self":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts\/4805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/comments?post=4805"}],"version-history":[{"count":0,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts\/4805\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/media\/4806"}],"wp:attachment":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/media?parent=4805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/categories?post=4805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/tags?post=4805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}