Antecedentes
Author | Ricardo Suárez David |
Pages | 17-18 |
Page 17
En todo análisis fiscal, uno de los elementos fundamentales consiste en la determinación de la residencia fiscal del sujeto de pasivo la obligación tributaria, y en nuestra legislación, la residencia fiscal se encuentra regulada en el Art. 9 del CFF, tema que será abordado con mayor detalle en el siguiente capítulo.
Una vez determinada esta residencia se está en posibilidad de saber cuáles son las normas que habrán de aplicarse a dicho sujeto. Así, si el sujeto es residente en México, serían aplicables las disposiciones establecidas en el Título II o IV de la LISR (entre otras, según corresponda), y si se trata de un residente en el extranjero, sería aplicable lo dispuesto en el Título V de dicha ley o, en su caso, las reglas aplicables a un residente en el extranjero con un Establecimiento Permanente (EP) en territorio nacional.
Asimismo, todo análisis fiscal de una operación en donde un residente en el extranjero es sujeto del ISR en México, debe complementarse con el estudio del tratado fiscal aplicable, en la medida en que dicho residente tenga acceso a los beneficios del tratado en cuestión. Hay operaciones que, en virtud de los tratados fiscales celebrados por México, pueden dar lugar a una tasa reducida de retención de ISR, o bien a una exención.
De acuerdo con lo previsto en el Título V de la LISR, están obligados al pago del ISR en México los residentes en el extranjero que obtengan ingresos en efectivo, en bienes, en servicios o en crédito, provenientes de una fuente de riqueza situada en territorio nacional, cuando no tengan un EP en el país o cuando teniéndolo, los ingresos no sean atribuibles a este.
Page 18
En términos generales, nuestra legislación fiscal supone que forman parte de los mencionados ingresos los pagos efectuados con motivo de los actos o actividades a que se refiere el Título V, que beneficien al residente en el extranjero, inclusive cuando le eviten una erogación.
Por otra parte, cuando la persona que haga algún pago a un residente en el extranjero y cubra por cuenta de este el importe del impuesto que se genere, dicho importe se considerará ingreso acumulable...
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- Introducción a la fiscalidad internacional
- Presentación
- Antecedentes
- Conceptos generales-Residencia
- Conceptos generales-Fuente de riqueza
- Conceptos generales-Territorialidad
- El establecimiento permanente y su atribución de ingresos
- Introducción a los tratados internacionales para evitar la doble tributación
- Pagos al extranjero-Servicios
- Intereses
- Pagos al extranjero-Regalías
- Asistencia técnica
- Pagos al extranjero-Dividendos
- Pagos al extranjero-Ganancias de capital
- Acreditamiento de impuesto pagado en el extranjero
- Regímenes fiscales preferentes
- Operaciones celebradas entre partes relacionadas
- El IVA en operaciones internacionales
- Plan BEPS (Base Erosion and Profit Shifting)
- Limitación de beneficios de los tratados
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