{"id":6005,"date":"2025-12-05T09:11:02","date_gmt":"2025-12-05T15:11:02","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=6005"},"modified":"2025-12-05T09:11:02","modified_gmt":"2025-12-05T15:11:02","slug":"establecimiento-permanente","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/establecimiento-permanente\/","title":{"rendered":"Establecimiento permanente"},"content":{"rendered":"<p align=\"justify\">Actualmente la Ley del Impuesto sobre la Renta se\u00f1ala, entre otros supuestos, que cuando un residente en el extranjero act\u00fae en el pa\u00eds a trav\u00e9s de una persona f\u00edsica o moral, distinta de un agente independiente, se considerar\u00e1 que se configura un establecimiento permanente en M\u00e9xico,\u00a0si la persona f\u00edsica o moral concluye habitualmente contratos o desempe\u00f1a habitualmente el rol principal que lleve a la conclusi\u00f3n de contratos celebrados por el residente en el extranjero.<\/p>\n<p align=\"justify\">Es importante realizar un an\u00e1lisis de las funciones reales que desempe\u00f1an las empresas que act\u00faan en M\u00e9xico, exclusiva o casi exclusivamente por cuenta de un residente en el extranjero, por ejemplo bajo los esquemas de comisionistas o prestadores de servicios (publicidad, promoci\u00f3n, cobranza, etc.), para definir si no se est\u00e1 configurando un establecimiento permanente en M\u00e9xico para el residente en el extranjero en relaci\u00f3n con todas las actividades que dicha persona f\u00edsica o moral realice para \u00e9l.<\/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>Actualmente la Ley del Impuesto sobre la Renta se\u00f1ala, entre otros supuestos, que cuando un residente en el extranjero act\u00fae en el pa\u00eds a trav\u00e9s de una persona f\u00edsica o moral, distinta de un agente independiente, se considerar\u00e1 que se configura un establecimiento permanente en M\u00e9xico,\u00a0si la persona f\u00edsica o moral concluye habitualmente contratos o&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6006,"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-6005","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 - 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