{"id":5964,"date":"2025-11-12T09:45:18","date_gmt":"2025-11-12T15:45:18","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=5964"},"modified":"2025-11-12T09:45:18","modified_gmt":"2025-11-12T15:45:18","slug":"dividendos-no-provenientes-del-saldo-de-la-cuenta-de-utilidad-fiscal-neta-cufin","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/dividendos-no-provenientes-del-saldo-de-la-cuenta-de-utilidad-fiscal-neta-cufin\/","title":{"rendered":"Dividendos no provenientes del saldo de la  Cuenta de Utilidad Fiscal Neta (CUFIN)"},"content":{"rendered":"<p align=\"justify\">Cuando se paguen dividendos que no provengan del saldo de la CUFIN, la persona moral que los pague, estar\u00e1 obligada a enterar el impuesto que se obtenga de multiplicar el monto de los mismos por el factor de 1.4286 y al resultado, aplicarle la tasa del 30%.<\/p>\n<p align=\"justify\">Este impuesto es a cargo de la compa\u00f1\u00eda que distribuye los dividendos y podr\u00e1 acreditarse contra el impuesto sobre la renta (ISR) del ejercicio en que se pague el mismo, y en caso de que no se pueda acreditar en su totalidad, se podr\u00e1 aplicar en los dos ejercicios siguientes contra el ISR del ejercicio y contra los pagos provisionales del mismo impuesto.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cuando se paguen dividendos que no provengan del saldo de la CUFIN, la persona moral que los pague, estar\u00e1 obligada a enterar el impuesto que se obtenga de multiplicar el monto de los mismos por el factor de 1.4286 y al resultado, aplicarle la tasa del 30%. Este impuesto es a cargo de la compa\u00f1\u00eda&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5965,"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-5964","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>Dividendos no provenientes del saldo de la Cuenta de Utilidad Fiscal Neta (CUFIN) | 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\/dividendos-no-provenientes-del-saldo-de-la-cuenta-de-utilidad-fiscal-neta-cufin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dividendos no provenientes del saldo de la Cuenta de Utilidad Fiscal Neta (CUFIN) | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Cuando se paguen dividendos que no provengan del saldo de la CUFIN, la persona moral que los pague, estar\u00e1 obligada a enterar el impuesto que se obtenga de multiplicar el monto de los mismos por el factor de 1.4286 y al resultado, aplicarle la tasa del 30%. 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