{"id":6359,"date":"2026-05-14T16:09:35","date_gmt":"2026-05-14T22:09:35","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=6359"},"modified":"2026-05-14T16:09:35","modified_gmt":"2026-05-14T22:09:35","slug":"capitalizacion-de-pasivos","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/","title":{"rendered":"Capitalizaci\u00f3n de pasivos"},"content":{"rendered":"<p align=\"justify\">Recuerda que las personas morales a partir del 1\u00ba. de enero de 2021, cuando aumenten su capital social a trav\u00e9s de la capitalizaci\u00f3n de pasivos registrados, estos pasivos deber\u00e1n ser certificados por un Contador P\u00fablico Inscrito.<\/p>\n<p align=\"justify\">Esta certificaci\u00f3n ser\u00e1 parte de la contabilidad de acuerdo con el art\u00edculo 30 de CFF, as\u00ed como el acta de asamblea correspondiente.<\/p>\n<p align=\"justify\">La certificaci\u00f3n deber\u00e1 cumplir con las Normas de Informaci\u00f3n Financiera C-9, C-11, y C-19.<\/p>\n<p align=\"justify\">Dicha certificaci\u00f3n deber\u00e1 contener m\u00ednimo por lo contemplado en la regla\u00a0\u201c2.8.1.19 Certificaci\u00f3n de existencia contable del pasivo y del valor correspondiente del mismo\u201d.<\/p>\n<p align=\"justify\">El plazo para la conservaci\u00f3n de actas de capitalizaci\u00f3n, as\u00ed como de disminuci\u00f3n de capital, es por el tiempo que perdure la sociedad.<\/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>Recuerda que las personas morales a partir del 1\u00ba. de enero de 2021, cuando aumenten su capital social a trav\u00e9s de la capitalizaci\u00f3n de pasivos registrados, estos pasivos deber\u00e1n ser certificados por un Contador P\u00fablico Inscrito. Esta certificaci\u00f3n ser\u00e1 parte de la contabilidad de acuerdo con el art\u00edculo 30 de CFF, as\u00ed como el acta&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6360,"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-6359","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>Capitalizaci\u00f3n de pasivos | 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\/capitalizacion-de-pasivos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Capitalizaci\u00f3n de pasivos | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Recuerda que las personas morales a partir del 1\u00ba. de enero de 2021, cuando aumenten su capital social a trav\u00e9s de la capitalizaci\u00f3n de pasivos registrados, estos pasivos deber\u00e1n ser certificados por un Contador P\u00fablico Inscrito. Esta certificaci\u00f3n ser\u00e1 parte de la contabilidad de acuerdo con el art\u00edculo 30 de CFF, as\u00ed como el acta...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/\" \/>\n<meta property=\"og:site_name\" content=\"Russell Bedford\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Russellbedfordmex\" \/>\n<meta property=\"article:published_time\" content=\"2026-05-14T22:09:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2026\/05\/Capitalizacion-de-pasivos.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"AdminRB2\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:site\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminRB2\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/\"},\"author\":{\"name\":\"AdminRB2\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\"},\"headline\":\"Capitalizaci\u00f3n de pasivos\",\"datePublished\":\"2026-05-14T22:09:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/\"},\"wordCount\":158,\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2026\/05\/Capitalizacion-de-pasivos.png\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/\",\"url\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/\",\"name\":\"Capitalizaci\u00f3n de pasivos | Russell Bedford\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2026\/05\/Capitalizacion-de-pasivos.png\",\"datePublished\":\"2026-05-14T22:09:35+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#primaryimage\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2026\/05\/Capitalizacion-de-pasivos.png\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2026\/05\/Capitalizacion-de-pasivos.png\",\"width\":1200,\"height\":600},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/capitalizacion-de-pasivos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/russellbedford.mx\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Capitalizaci\u00f3n de pasivos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"name\":\"Russell Bedford\",\"description\":\"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. 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