{"id":6407,"date":"2026-07-17T17:50:40","date_gmt":"2026-07-17T23:50:40","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=6407"},"modified":"2026-07-17T17:50:40","modified_gmt":"2026-07-17T23:50:40","slug":"programa-de-regularizacion-2026","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/programa-de-regularizacion-2026\/","title":{"rendered":"Programa de regularizaci\u00f3n 2026"},"content":{"rendered":"<p align=\"justify\">El art\u00edculo 20 de la Ley de Ingresos de la Federaci\u00f3n\u00a0contempla\u00a0para 2026 un Est\u00edmulo Fiscal para los contribuyentes cuyos ingresos totales en el ejercicio fiscal 2024, para los efectos de la Ley del Impuesto sobre la Renta,\u00a0no hayan excedido de 300 millones de pesos\u00a0y que tengan a su cargo\u00a0cr\u00e9ditos fiscales firmes o consentidos\u00a0ante el SAT o Aduanas.<\/p>\n<p align=\"justify\">Aplica a la omisi\u00f3n de contribuciones federales propias, retenidas o trasladadas, aprovechamientos, multas derivadas del incumplimiento de obligaciones fiscales, incluso las distintas a las de pago y multas con agravantes, as\u00ed como cuotas compensatorias.<\/p>\n<p align=\"justify\">El est\u00edmulo fiscal ser\u00e1 aplicable respecto de\u00a0multas, incluidas las multas con agravantes, recargos y gastos de ejecuci\u00f3n.<\/p>\n<p align=\"justify\">Aplicable a:<\/p>\n<ul>\n<li>Adeudos correspondientes al ejercicio fiscal 2024 o anteriores, siempre que presenten las declaraciones y se realice el pago en una sola exhibici\u00f3n a m\u00e1s tardar el 31 de diciembre de 2026.<\/li>\n<li>Se encuentren sujetos a facultades de comprobaci\u00f3n, siempre que subsanen todas las irregularidades detectadas y se autocorrijan dentro del plazo establecido por el procedimiento correspondiente, sin exceder del 31 de diciembre de 2026.<\/li>\n<li>Tengan a su cargo cr\u00e9ditos fiscales firmes determinados por la autoridad fiscal federal, siempre que estos no hayan sido objeto de impugnaci\u00f3n o, habiendo sido impugnados, la persona contribuyente se desista del medio de defensa interpuesto.<\/li>\n<\/ul>\n<p align=\"justify\">El est\u00edmulo fiscal ser\u00e1 aplicable siempre que se cumplan los requisitos siguientes:<\/p>\n<ol>\n<li>Deber\u00e1 presentarse una solicitud a m\u00e1s tardar el\u00a031 de octubre de 2026, ante el SAT.<\/li>\n<li>La autoridad fiscal, en su caso, deber\u00e1 emitir el formulario de pago que corresponda dentro de los 15 d\u00edas naturales siguientes a la fecha en que se presente la solicitud.<\/li>\n<\/ol>\n<p align=\"justify\">Tomar en cuenta que se establecen restricciones y excepciones, en Russell Bedford estamos listos para apoyarte en la aplicaci\u00f3n de este est\u00edmulo fiscal.<\/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>El art\u00edculo 20 de la Ley de Ingresos de la Federaci\u00f3n\u00a0contempla\u00a0para 2026 un Est\u00edmulo Fiscal para los contribuyentes cuyos ingresos totales en el ejercicio fiscal 2024, para los efectos de la Ley del Impuesto sobre la Renta,\u00a0no hayan excedido de 300 millones de pesos\u00a0y que tengan a su cargo\u00a0cr\u00e9ditos fiscales firmes o consentidos\u00a0ante el SAT&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6408,"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-6407","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>Programa de regularizaci\u00f3n 2026 | Russell Bedford<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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