{"id":5547,"date":"2025-06-16T16:14:08","date_gmt":"2025-06-16T22:14:08","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=5547"},"modified":"2025-06-16T16:14:08","modified_gmt":"2025-06-16T22:14:08","slug":"facilidades-de-comprobacion-sector-primario","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/facilidades-de-comprobacion-sector-primario\/","title":{"rendered":"Facilidades de comprobaci\u00f3n sector primario"},"content":{"rendered":"<p align=\"justify\">Si eres un contribuyente que tributa conforme al r\u00e9gimen de actividades agr\u00edcolas, ganaderas, silv\u00edcolas y pesqueras puedes deducir erogaciones por concepto de mano de obra de trabajadores eventuales del campo, alimentaci\u00f3n de ganado y gastos menores, sin la necesidad de contar con un CFDI, hasta por el 10% del total de tus ingresos propios, sin exceder de $800,000.00, siempre y cuando, cumplas con lo siguiente:<\/p>\n<ol>\n<li>Que el gasto haya sido efectivamente erogado en el ejercicio fiscal de que se trate y est\u00e9 vinculado con la actividad.<\/li>\n<li>Que se haya registrado en su contabilidad por concepto y en forma acumulativa durante el ejercicio fiscal.<\/li>\n<li>Que los gastos se comprueben con documentaci\u00f3n que contenga al menos la siguiente informaci\u00f3n:<\/li>\n<\/ol>\n<ul>\n<li class=\"indent-1\">Nombre, denominaci\u00f3n o raz\u00f3n social y domicilio del enajenante de los bienes, del prestador de los servicios o del trabajador eventual del campo.<\/li>\n<li class=\"indent-1\">Lugar y fecha de expedici\u00f3n.<\/li>\n<li class=\"indent-1\">Cantidad y clase de mercanc\u00edas, descripci\u00f3n del servicio o tipo de trabajo eventual.<\/li>\n<li class=\"indent-1\">Valor unitario consignado en n\u00famero e importe total consignado en n\u00famero o letra.<\/li>\n<\/ul>\n<p align=\"justify\">Esto de conformidad con el numeral 1.2 de la \u201cResoluci\u00f3n de Facilidades Administrativas para los contribuyentes de los sectores que en la misma se se\u00f1alan para 2025\u201d.<\/p>\n<p align=\"center\">******<\/p>\n<p 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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si eres un contribuyente que tributa conforme al r\u00e9gimen de actividades agr\u00edcolas, ganaderas, silv\u00edcolas y pesqueras puedes deducir erogaciones por concepto de mano de obra de trabajadores eventuales del campo, alimentaci\u00f3n de ganado y gastos menores, sin la necesidad de contar con un CFDI, hasta por el 10% del total de tus ingresos propios, sin&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5548,"comment_status":"closed","ping_status":"closed","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-5547","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>Facilidades de comprobaci\u00f3n sector primario | Russell Bedford<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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