{"id":4882,"date":"2024-09-23T13:36:45","date_gmt":"2024-09-23T19:36:45","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=4882"},"modified":"2024-09-23T13:36:45","modified_gmt":"2024-09-23T19:36:45","slug":"los-salarios-pagados-en-efectivo-son-deducibles","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/los-salarios-pagados-en-efectivo-son-deducibles\/","title":{"rendered":"\u00bfLos salarios pagados en efectivo son deducibles?"},"content":{"rendered":"<p align=\"justify\">Uno de los gastos m\u00e1s comunes que tienen los contribuyentes es el pago de salarios. A continuaci\u00f3n, se enlistan los requisitos que se deben cumplir atendiendo al art\u00edculo 27 de la Ley del ISR:<\/p>\n<ul>\n<li>Ser estrictamente indispensables para los fines de la actividad del contribuyente, fracci\u00f3n I.<\/li>\n<li>Estar debidamente registrado en contabilidad, fracci\u00f3n IV.<\/li>\n<li>Efectuar la retenci\u00f3n y entero de ISR correspondiente, fracci\u00f3n V.<\/li>\n<li>Considerando que los receptores de salarios son personas f\u00edsicas, son deducibles al momento en que se paguen, fracci\u00f3n VIII.<\/li>\n<li>Que se cumpla con el \u201csubsidio al empleo\u201d, fracci\u00f3n XIX.<\/li>\n<li>Estar amparados con un\u00a0comprobante fiscal\u00a0y que los pagos cuyo monto exceda 2,000 se efect\u00faen mediante transferencia bancaria, cheque nominativo, tarjeta de cr\u00e9dito, de d\u00e9bito, de servicios o monedero electr\u00f3nico autorizado por el SAT, Fracci\u00f3n III.<\/li>\n<\/ul>\n<p align=\"justify\">A su vez, en el art\u00edculo 43 Reglamento de la Ley del ISR, se establece que\u00a0las erogaciones efectuadas por salarios y en general por la prestaci\u00f3n de un servicio personal subordinado a que se refiere el art\u00edculo 94 de la Ley,\u00a0pagadas en efectivo podr\u00e1n ser deducibles, siempre que adem\u00e1s de cumplir con todos los requisitos que se\u00f1alan las disposiciones fiscales para la deducibilidad de dicho concepto, se cumpla con la obligaci\u00f3n inherente a la emisi\u00f3n del comprobante fiscal correspondiente por concepto de n\u00f3mina.<\/p>\n<p align=\"justify\">Por todo lo expuesto anteriormente,\u00a0los pagos de salarios en efectivo s\u00ed son deducibles, si adem\u00e1s se cumplen con los requisitos ya expuestos.<\/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>Uno de los gastos m\u00e1s comunes que tienen los contribuyentes es el pago de salarios. A continuaci\u00f3n, se enlistan los requisitos que se deben cumplir atendiendo al art\u00edculo 27 de la Ley del ISR: Ser estrictamente indispensables para los fines de la actividad del contribuyente, fracci\u00f3n I. Estar debidamente registrado en contabilidad, fracci\u00f3n IV. Efectuar&#8230;<\/p>\n","protected":false},"author":5,"featured_media":4883,"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-4882","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>\u00bfLos salarios pagados en efectivo son deducibles? | Russell Bedford<\/title>\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\/los-salarios-pagados-en-efectivo-son-deducibles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfLos salarios pagados en efectivo son deducibles? | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Uno de los gastos m\u00e1s comunes que tienen los contribuyentes es el pago de salarios. 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