{"id":6672,"date":"2026-10-26T12:55:54","date_gmt":"2026-10-26T18:55:54","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=6672"},"modified":"2026-10-26T12:55:54","modified_gmt":"2026-10-26T18:55:54","slug":"deduccion-de-activos-fijos-cuando-dejan-de-ser-utiles","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/deduccion-de-activos-fijos-cuando-dejan-de-ser-utiles\/","title":{"rendered":"Deducci\u00f3n de activos fijos cuando dejan de ser \u00fatiles"},"content":{"rendered":"<p align=\"justify\">De conformidad con el art\u00edculo 31 de la Ley del ISR, cuando se tengan inversiones en activos fijos y estos dejen de ser \u00fatiles para los fines de la compa\u00f1\u00eda, se podr\u00e1 deducir en el ejercicio en que esto ocurra la parte a\u00fan no deducida de los mismos. Los requisitos son los siguientes:<\/p>\n<ul>\n<li>Mantener en los registros contables sin deducci\u00f3n un peso por activo fijo.<\/li>\n<li>Presentar aviso a la autoridad fiscal.<\/li>\n<\/ul>\n<p align=\"justify\">El aviso al SAT se manda de acuerdo con el tr\u00e1mite 91\/ISR del anexo 2 de la RMF para 2026.<\/p>\n<p align=\"justify\">Los requisitos para cumplir en el aviso son los siguientes:<\/p>\n<p align=\"justify\">1. Escrito libre en original y copia, el cual debe ser suscrito por el representante o apoderado legal con facultades para tal efecto, firmado con firma aut\u00f3grafa, en el que se se\u00f1ale:<\/p>\n<ul>\n<li>El tipo de inversi\u00f3n realizada.<\/li>\n<li>Monto original de la inversi\u00f3n.<\/li>\n<li>Fecha de adquisici\u00f3n.<\/li>\n<li>Fecha de inicio de uso.<\/li>\n<li>Meses de uso.<\/li>\n<li>Desglose del total de deducci\u00f3n efectuada.<\/li>\n<li>Meses e importe pendientes de deducir.<\/li>\n<li>Raz\u00f3n sustentada por la cual la inversi\u00f3n dej\u00f3 de ser \u00fatil para la obtenci\u00f3n de ingresos.<\/li>\n<\/ul>\n<p align=\"justify\">2. Original y fotocopia simple de identificaci\u00f3n oficial vigente con fotograf\u00eda y firma (original para cotejo).<\/p>\n<p align=\"justify\">3. Copia certificada y fotocopia simple del instrumento para acreditar la representaci\u00f3n (copia certificada para cotejo).<\/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>De conformidad con el art\u00edculo 31 de la Ley del ISR, cuando se tengan inversiones en activos fijos y estos dejen de ser \u00fatiles para los fines de la compa\u00f1\u00eda, se podr\u00e1 deducir en el ejercicio en que esto ocurra la parte a\u00fan no deducida de los mismos. Los requisitos son los siguientes: Mantener en&#8230;<\/p>\n","protected":false},"author":5,"featured_media":6673,"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,"_kad_post_classname":"","footnotes":""},"categories":[35],"tags":[],"class_list":["post-6672","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 v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deducci\u00f3n de activos fijos cuando dejan de ser \u00fatiles | 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\/deduccion-de-activos-fijos-cuando-dejan-de-ser-utiles\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deducci\u00f3n de activos fijos cuando dejan de ser \u00fatiles | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"De conformidad con el art\u00edculo 31 de la Ley del ISR, cuando se tengan inversiones en activos fijos y estos dejen de ser \u00fatiles para los fines de la compa\u00f1\u00eda, se podr\u00e1 deducir en el ejercicio en que esto ocurra la parte a\u00fan no deducida de los mismos. 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