{"id":4971,"date":"2024-10-21T15:40:43","date_gmt":"2024-10-21T21:40:43","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=4971"},"modified":"2024-10-21T15:40:43","modified_gmt":"2024-10-21T21:40:43","slug":"agapes-sabes-que-son","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/agapes-sabes-que-son\/","title":{"rendered":"AGAPES \u00bfSabes qu\u00e9 son?"},"content":{"rendered":"<p align=\"justify\">Los AGAPES (Agricultores, Ganaderos, Pesqueros y Silvicultores) pertenecen al \u201csector primario\u201d, \u00e1rea de la econom\u00eda que agrupa las actividades productivas que generan materias primas.<\/p>\n<p align=\"justify\">El art\u00edculo 16 del C\u00f3digo Fiscal de la Federaci\u00f3n establece lo que se entender\u00e1 por actividades empresariales y define a las actividades de los AGAPES como sigue:<\/p>\n<ul>\n<li>Agr\u00edcolas\u00a0que comprenden las actividades de siembra, cultivo, cosecha.<\/li>\n<li>Ganaderas\u00a0que son las consistentes en la cr\u00eda y engorda de ganado, aves de corral y animales.<\/li>\n<li>Pesca\u00a0que incluyen la cr\u00eda, cultivo, fomento y cuidado de la reproducci\u00f3n de toda clase de especies marinas y de agua dulce, incluida la acuacultura, as\u00ed como la captura y extracci\u00f3n de las mismas.<\/li>\n<li>Silv\u00edcolas\u00a0que son las de cultivo de los bosques o montes, as\u00ed como la cr\u00eda, conservaci\u00f3n, restauraci\u00f3n, fomento y aprovechamiento de la vegetaci\u00f3n de los mismos.<\/li>\n<\/ul>\n<p align=\"justify\">En todos los casos debe tratarse de\u00a0la primera enajenaci\u00f3n de los productos obtenidos, que no hayan sido objeto de transformaci\u00f3n industrial<\/p>\n<p align=\"justify\">Las Personas Morales AGAPES gozan de beneficios fiscales y facilidades administrativas siempre que se dediquen \u201cexclusivamente\u201d a las actividades ya descritas. Se considera que se dedican exclusivamente a las actividades agr\u00edcolas, ganaderas, pesqueras o silv\u00edcolas, aqu\u00e9llas cuyos ingresos por dichas actividades representan cuando menos el 90% de sus ingresos totales, sin incluir los ingresos por las enajenaciones de activos fijos o activos fijos y terrenos, de su propiedad que hubiesen estado afectos a su actividad.<\/p>\n<p align=\"justify\">Los AGAPES Personas Morales dedicadas que re\u00fanan las caracter\u00edsticas descritas en el p\u00e1rrafo anterior,\u00a0no pagar\u00e1n el impuesto sobre la renta por los ingresos provenientes de dichas actividades hasta por un monto, en el ejercicio, de 20 veces el valor anual de la Unidad de Medida y Actualizaci\u00f3n, por cada uno de sus socios o asociados siempre que no exceda, en su totalidad, de 200 veces el valor anual de la Unidad de Medida y Actualizaci\u00f3n. El l\u00edmite de 200 veces el valor anual de la Unidad de Medida y Actualizaci\u00f3n, no ser\u00e1 aplicable a ejidos y comunidades.<\/p>\n<p align=\"justify\">En caso de que sus ingresos rebasen la exenci\u00f3n mencionada, les resulta aplicable una disminuci\u00f3n de hasta el 30% del ISR que les corresponda atendiendo al nivel ingresos que se obtengan en el ejercicio.<\/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>Los AGAPES (Agricultores, Ganaderos, Pesqueros y Silvicultores) pertenecen al \u201csector primario\u201d, \u00e1rea de la econom\u00eda que agrupa las actividades productivas que generan materias primas. El art\u00edculo 16 del C\u00f3digo Fiscal de la Federaci\u00f3n establece lo que se entender\u00e1 por actividades empresariales y define a las actividades de los AGAPES como sigue: Agr\u00edcolas\u00a0que comprenden las actividades&#8230;<\/p>\n","protected":false},"author":5,"featured_media":4972,"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-4971","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>AGAPES \u00bfSabes qu\u00e9 son? | 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\/agapes-sabes-que-son\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AGAPES \u00bfSabes qu\u00e9 son? | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Los AGAPES (Agricultores, Ganaderos, Pesqueros y Silvicultores) pertenecen al \u201csector primario\u201d, \u00e1rea de la econom\u00eda que agrupa las actividades productivas que generan materias primas. 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