For your seven billion dollars. We were allegoding it every time it exists.
The risk is ninety percent. They are from SMEs that generate eighty per s
give me, twenty minutes of your time and I, in return, would
give you information on the most relevant issues in foreign trade, tax and customs
with a human touch and let' s make a trake a podcast of Telese
magas and meginado hello how welcome again to another edition of let' s do
a barter of TVs Magazine And welcome view good afternoon, welcome, engineer and
good, as today we welcome also the teacher Josephline Villa Lizarraga, leader of
corporate taxes of hotels and associates. Welcome Joscelin and welcome to the teacher Margarita
Carranza also specialist of corporate taxes in TVs and associates, and today they will
give us the theme of the lease regime. So, well, I'
m going to ask you to present your faces. Professor Joseph Line Villa Pizárraga
is a graduate in accounting from the Autonomous University of Baja California. Teacher in
Tax and Administrative Law at Traiden Law College. Graduated from the law degree from
the Open and Distance University of Mexico, she started her professional activity at Díaz
and Pérez public accountants, where she carried out external audits, mostly to the
maquila sector. Later he served as in the dispatch it account. It carried
out tax regimes and various economic shifts. He currently serves as a leader in
the corporate tax area of TVs and associates, performing consulting functions, conferences,
as well as administrative management. We also welcome Margarita Carranza, the Maestra Margarita
Carranza. She is a graduate in accounting from the Autonomous University of Baja California,
Master of Tax and Administrative Law by trairion lo College has various courses and
workshops and diplomas focused on foreign trade, customs and compliance in its beginnings.
He worked in the private area of the firms days of public accountants hipérez,
providing his port of moral companies, moral persons, natural persons, as well
as in dealings with different units such as audit and enconavic collection among others.
Within the public sector, the tax administration service was formed in the area of
refunds and compensations, charged with issuing balances in favor of value added tax income
tax and EPPS, as well as payments of the improper. It has given
several courses and workshops focused on good accounting practices with topics related to VAT returns,
materiality in transactions, in tax matters and the importance of internal audits,
among others. And currently it is focused on the area of tax audit and
accounting and provides consulting companies, performing functions as a specialist in the area of
corporate taxes of Telece associates, welcome girls and well, I will be the
commercial. I have to. They were my students in the master' s
degree in tax and administrative law, bringing in the college. But, girls,
you know the mechanics, because we have 45 minutes of exposure and then
we give the time for questions and answers. Welcome. Thank you very much,
thank you very much, good afternoon to all and thank you for joining
us. I' m going to start projecting the presentation and you can already
see it on screen, already visualized. Okay, perfect, as Dr Chan
put it right. We are going to talk about the subject of the lease
regime, we are going to talk generalities about himself and little by little,
we are going to develop and in the end we see what are some doubts.
Yeah, well, I always like when going on talks start with a
brief introduction on the subject we' re going to see. Mainly the background
of the lease figure has its beginning from Roman law. In the Roman law
part, this was known as locatio conductio, which the locator refers to what
is now the place. He was given the driver, handed it over to
the driver. The use of temporary enjoyment of a thing as such. This
Roman law, for it had its transformation the figure until it was when we
arrived with prayer to Mexico, and it was when it also appeared that it
was our first civil game in one thousand eight hundred seventy- one. And
that' s when we already established this figure as such that we know today
as a lease, the one called, please. Okay. With regard to
leases, it should be noted that there are different types of leases. There
is not the civil lease, the commercial lease, the financial lease in the
previous one, please, and also what the administrative lease as such has been.
However, in this talk, I am going to base myself on what
has been the lease regulated by the Federal Civil Code. The federal civil game
tells us that there is a lease when the two contracting parties obligate each other
to grant the temporary use or twelve of one thing and the other to pay
for that use or enjoyment for a certain price has been the definition of performance
for matters of the Federa Civil Code. As a comment, there is also
the one that has been to the commercial lease, that is when we are
already talking about commercial speculation. However, the commercial lease portion is already regulated
in the Commercial Code. The financial lease has another connotation, Ahorita, they
' re waving at us here, Juan. Many greetings, John, not
all who are present also have what has been the financial lease that we in
practice know as leasing. This lease is governed by the general law on securities
and credit transactions. So we, as a comment, are going to see
the Federal Civil Code this time called there. Please. Now, the lease
parts are coming. In order to have a lease there must be two parties,
mainly the lessor, who is the person who gives the good for its
use or temporary yawn, and the lessee is the one who enjoys the use
of two temporary of the good in exchange for a payment as such. So
these are the two figures that have forced you into when there' s a
lease. As for the obligations and rights of the parties, we can see
that in the silferal code. Just as the presentation ends right now, I
am going to leave the articles here in case anyone is interested in inquiring about
obligations and rights, because nothing else is now a very concise concentrate, but
there are quite a few not both obligations and rights of the parties. For
the renter it is mainly obliged to grant the lease. In writing. It
can' t be verbal and that' s something you talk about, because
also in practice, where nothing more than one word says no, because I
' m going to rent you. So, for so long and that'
s when the problems come. Right now we' re in this conversation.
We must take care of what the Federal Code says, and above all because
it is a way to protect ourselves. If we' re in the landlord
part and obviously also if we' re like in the tenant part, no,
then it has to be in writing. Each of the parts has to
have a copy. Then nothing more to keep it in mind. The deceased
lessor will be paid the rents in the place time and manner agreed, i
e to be agreed, as it has been left in the do to be
for cash if it is to be somewhere specific. In addition, and every
time the rent is to be paid, if there is to be any delay
in all these matters, the lessor is also obviously obliged to deliver the leased
property in the agreed time and under optimal conditions. And this also breaks down
the one that comes short, which is to guarantee a useful position without vices
and without defects. This is super important that there are no vices in the
day we are going to be leased as such, that it is in optimal
condition according to what we are going to use. If it' s going
to be for a house, room, if it' s going to be
for a place, an office, it has to be in a position to
be leased to us. Then, on the part of the tenant it is
an obligation to satisfy the rent in agreed form and time. That would be
one of the main obligations. Another obligation it has is to respond to the
damages that the thing renders suffer by its fault or negligence those of its family
servants or sub- principals in this matter and has as its right to use
the thing only for the agreed use or according to the nature and destiny of
it. In this way, here we have to give now, yes,
that much attention to the moment that we are depending on the part that we
are a lessor. The landlord always has to seek protection, and the tenant
also, on the one hand, not because to see me and the next,
please, I don' t know if I already put him in the
one I was still seeing here I can tackle him a little bit more.
As for the lease, as I mentioned to you, it must be granted
in writing yes or no, and it must contain, at least, the
following stipulations. The name of the landlord and the tenant, the furniture location,
has to come. And when we' re at the location of the
building, it has to say good. This real estate I' m renting
you is located in the domicile such adjoins with such. As far as the
detailed description of the property gene is concerned, it is extremely important here that
the subject matter of the contract, the facilities and accessories with which it counts
for the use and enjoyment thereof, as well as the state of the state
that is kept. Not because if I' m renting, for example,
I' m renting a real estate for a person it turns out that I
' m renting it as a room house, but the tenant starts giving it
effects from a commercial place or something. It' s already a problem for
me because I, perhaps, am already taxing on the sac as a room
house, but it turns out that it' s taking effect from an office
and I already made a tax mover there. Not then, yes, it
is super important that they delimit the object of the contract, than the square
meters that have the contract. How the good is being delivered, if it
is in optical conditions, in optium and more, It would also be good
to even put pictures and others of how it is being delivered in case there
is damage to the good delivered the moment to the rent so that you always
have now yes that your income is now insured because already a number is being
agreed the guarantee in your case, if they are going to be that the
person to which they are going to be renting, if they are going to
make it have a guarantee insurance for damages, also the mention also of express
of the destination, that it is going to be home or now it is
going to be commercial local office. The term of the contract, the obligations
of both parties, both lessor and lessee, equal if there will be guarantees,
These are the minimum. However, it is enunciative, more non-
limitative as far as you can do your terms in terms of this type of
contract, for it will be better not to agree now than what you are
going to now but to protect both parties, as a comment, is super
important both for one party and for the other. There is no such thing
now that one is more important than another, because, for example, if
we are renting, we have to see how the rent is going to be
managed. Every time you' re going to pay, if there' s
going to be an increase in it, see that it' s not increments.
Now it' s exponential. Not from what you hear right now,
I' m paying five thousand pesos and it turns out that for the other
year I' m going to be up to fifteen thousand pesos. No.
So, all those are the little things that have to be taken care of
and they' re going to see it in their lease that follows me.
Please. As for the taxes applicable in the leasing regime, we have three
that come now, we do have the predial, the ISR and the IBA.
This is generally, however, I also want to comment that there are
states where they also have cellular taxes that are being leased. Not then,
although it is not here, because also the one who has not put it
does not mean that it is also necessary to review that if we are in
the leasing regime as we are renting it a good, then to see that
it does not apply to us and that we are also leaving aside the state
tax, then to comply also with it in which it is called. Please.
Now, let' s get to star on the subject. With regard
to the lease system, the lease system is the tax system that allows individuals
to earn income by granting rent or renting real estate, such as a house,
apartments, housing, premises, shops, warehouses, etc. So,
here' s what the lease regime has been. Now it is a possibility
that, in case of us count an immobile good, that we want to
rent it, since to be able to do business with the property or real
estate and to be taxing in a specific part, in the part of the
sado that does matter sea. Now, we see the lease regime in Title
Four. The fourth title is natural persons within chapter three. The regime is
referred to as such a lease income regime and, in general, by granting
temporary use or use of immovable property. We can see it in the articles
from the one hundred and fourteen to the one hundred and eighteen of the income
tax law. Now, this regime mainly the first thing that tells us at
the beginning of the chapter tells us what is considered income. It is considered
income by granting the use of temporary benes and furniture. The next ones and
gives us two types of income. The main ones are those coming from leasing,
as they now do, which is the most common, but it also
tells us about subletting. Then it has to be seen that you can also
fall into subletting when you have permission from the tenant. That is also the
importance of the contract. The contract would have to have that one. Now
that' s the landlord' s permission. If you say ah, then
look, I' ll rent you out. In addition to giving you the
use or you of temporal comes from this good as such. I also give
you the option that if at any time you want to perform your sweep,
you also have the faculty to do so. Not even in the Federal Civil
Code, in the article of two thousand four hundred one we also come that
part that say hear you can also rent, even if you do not have
the legal position on the real estate. As long as you have that possibility
and that permission expressly by the owner of the real estate and also additional lease
and lease. We have this part that talks about the yields of non-
amortizable real estate participation certificates as such, so if you are in lease,
lease or have non- amortizable real estate participation certificates for such returns, you
can tax within the lease regime in which you do of corn. Now it
' s coming very important, Ahorita. We' re looking at the income
tax law. However, it seems to me prudent to address at once whether
or not the value added tax was going under Article 20 states that we are
not going to pay tax for the temporary use of goods for the following purposes.
Number one tells us the properties intended or used exclusively for room house.
So here goes if we' re just gonna be making the rents for room
houses. We' re not going to pay for it. They don'
t have to pay us We don' t have to collect it or anything.
Now, that' s the first one. If the real estate has
several uses, i e, ah, a part of my house will be
at home. However, maybe a small office or a part of the garage
I conditioned it for what you like and sent, but it will already have
another connotation in the sense that ah it will already be a commercial place or
made a little time at the beginning of the house. No, so,
then, there we' re already doing a part of home room and commercial
space. So what is coming is broken down into seven berbinning marlit and on
this it is already determined which part of the mini to pay was going and
which not. So, to keep it in mind in the same way,
something interesting here and we can see it maybe, right now it' s
still very fashionable. This part of the airbnb that has already arrived to stay
does not exist the provisions in this section is not applicable to the real estate
or apart from them that are furnished or destined as TVs or use as hotels
or lodging houses, no. So if you already have the moment we have
a house room, but we' re already facing it furnished, then we
' re already causing it was. That' s the difference. And another
thing that doesn' t come the presentation, but I' m still going
to tackle it at once. If you have lease income from Airbnb as such,
you wouldn' t tax on this part, you' d be taxing
on plant for more digital. Why, because the lease in its civil,
federal, contractual and other parts, we are not going to be renting,
for example, One difference is that when we have an airbnb as such,
we do not have a contract for months or for agreed use and so on,
we are simply renting it as part of hosting. So that' s
why a person who has Irbnb' s rent apartments didn' t get into
the regulation regime we' re seeing, right now, the one that'
s a favor. However, this scheme has two types of deductions. The
main is option a and the second is the verifiable deduction. Right now,
we' re going to analyze each one of them SOK' s. Let
' s start with the dedptions that are verifiable and for us to decide,
we would have to do an exercise that is the same. Right now,
we' re going to be watching for numbers so that it' s the
easiest thing to do, mainly the option of expenses like prays. Here what
is it I can deduce if I use this option, the main one would
be the prior tax. The pre- tax is paid on an annual basis.
However, I have now seen that there are places where you pay it
as on a monthly basis on an annual account. Just keep it in mind
that the pradial tax is deductible because we have to pay it for having a
real estate. Then we can deduce it as an expense with probable number two
talks about maintenance costs that do not involve additions or better to the good and
the one that is concerned and for water consumption, provided that they are not
paid by those who use the real estate. Something here that seems to me
now is right now. We' re going to see it on the next
film, but the first thing they tell us. Maintenance costs are deductible,
but none that is either additions or improvements to the good, that is,
if we' re going to make you a second floor or something, someone
here doesn' t come in any more. We had handling costs and water,
but when the person who is granting the lease pays it, if our
tenant is the one who pays the water or is the one who is paying
for the additions or improvements, then we cannot make the deduction as such.
Real interests are also deusible to us. When they come from loans that we
are using to make purchases construction improvements to immaculate goods as such, then we
also have to have the tax voucher corresponding to this issue, in which it
was my for Now, also enters within the verifiable expenses the honorary commissions,
as well as the taxes, quotas or contributions that, according to the law,
corresponds to us to cover on those salaries, even if we have the
accountant that is leading to our lease regime, because they also enter their fees
and we do have a person who is engaged in collecting the rents for us
and we have him as wage earners today in commissions. That too, we
can say nothing more. It is always necessary to have the disrespondents, equal
to the amount of insurance premiums that cover the respective assets. Investments in constructions
including additions and improvements are also deductible. This opposite to the number two we
saw earlier, which in the other just limited us to maintenance costs, here
we can see that we also include additions and improvements, that that excluded us
in the number two. No. Now, when it is wise for us
to choose verifiable expenses, when we are certain that we will do the best
additions during this year that, for example, in two thousand twenty- four,
I know that I will be making additions and improvements and it will cost
me such a number that we already have projected. So in that part,
I already want to opt for this kind of deduction. Here we could see,
for example, if we have an income of ten thousand pesos and I
have verifiable expenses of four thousand five hundred on the basis of the tax,
because it is five five hundred on that basis. I' m gonna start
paying taxes. Then that' s all. We would have to be very
clear on how much I' m going to pay maintenance for the good,
how much water payment, how much premium insurance payment, do as I now
do numbers and say good it suits me or it doesn' t suit me.
Right now, let' s see the next one. And, please,
we have, on the other hand, a question that is called optional
deduction. The other is a verifiable option where we saw all the expenses that
we can use, and this is the optional addition. The optional deduction What
do you mean? It means that we apply thirty- five percent directly on
income. If we are receiving ten thousand pesos, to those ten thousand pesos,
we apply thirty- five percent direct and we have here, for example,
with a tax base of six thousand five hundred pesos. I mean,
they don' t need to be here now, so they' re asking
for water bills, keeping this from each other. No. So, if
you' re talking about this, you' d have to listen, because
you know that the truth this year I' m not going to add to
my good, no, I' m not going to have the good assured,
I' m not going to have all those expenses. Then I decide
to opt for the optional deduction. No, however, because there will be
who if it suits you for that yes, it is super important to be
very clear on how we see the fiscal year. We have to see it
from January to December and decide what I' m going to do and how
I' m going to do it. The optional deduction, apart from the
direct thirty- five percent, also has what is being the prior tax,
as I have commented not on the other Before, in this optional deduction you
apply the direct thirty- five percent and when you make the payment of the
prior tax, also in the declaration comes a part where you can put the
prior tax. As such, this optional deduction does not exclude the property tax.
It is also influential that follows. It is also very important for me
now that in the regulation of the law the rent was imposed on Article One
hundred and ninety- six. When we opt for either of the two options
we saw above, in verifiable expenses or optional deduction, we are giving up
one or the other. I can' t tell you then, that I
' m going to make my comes and upgrades this year and I' m
going to go for the verifiable ones. I did, but already in March
you know that, like I' m not going to do better, not
better, I change my optional. No, I mean, when we say
it' s one, we have to stay the whole fiscal year keeping on
that line. If I have chosen verifiable expenses, then it will be my
responsibility. It' s catching country and others that meets tax requirements. It
' s super important for them to be deductible and, in their case,
if I opted for the Teinta and five percent, but suddenly I started to
put it in the house and it turns out that the amount of being pushing
it better towards the house, to put it as I would have agreed,
more than thirty- five percent, because here we have the Regulation where they
tell us to hear, because if you already catch this, you can'
t change it until the next year. Not then to take it into account.
Now, I' m following the line my partner is commenting on,
if I talk a little bit about his lease in the law part and that
recommends that in the matter of his lease, it will only seduce the amount
of rent paid by the rentee of the renter, that is, that in
this part only you are. No other deduction may be applied, except for
the amount of your agreed subletting tool. No. On this side, then,
it is important to consider that no further translation can be applied. However,
it is also important to bear in mind that the taxpayer is occupying a
part of the immovable property that is being surrendered, in which his income is
being derived, it is not possible to deduct what are the parts of the
expenses that he is carrying out for the immovable property, or until the prior
tax and in the part of the rights of cooperation of works, of public
works that correspond proportionally to the unit for which he occupies, not or that
which is giving or lending to the reborn free of charge could be said on
the other hand, we have what are the provisional payments, then taking into
account the optional deduction, which is not or I can deduct from them the
verifiable expenses and the amounts that I can use until deduction as in his lease.
We also have the next time what interim payments are. These must be
made by declaration on a monthly or quarterly basis, at the latest on the
17th day of the immediate month following the month of payment. And this,
then, should be made the law mention that in the authorized offices or come
the platforms that the authority let make the declarations, did not speak of the
payments quarterly, because quarterly in the law co this one comment that those taxpayers
who only obtain income from this regime, which is rent, in this same
chapter comments that when the monthly amount does not exceed ten general minimum wages,
now what they say are no longer minimum salaried, but what they are humas.
The provisional payments may be made on a quarterly basis by a total of
10 amounts in force raised per month. That is to say, ten humas
equal me to one thousand thirty- seven forty high a month, which is
thirty forty for the days. It gives me that the income of thirty-
one thousand five hundred thirty- six monthly must not be greater so that I
can make my interim games payments on a quarterly basis. It is important to
keep in mind and the amount is not to exceed the amount in order to
do so. In addition, apart from being in the lease system as such,
there is the option of lease, but in resico. So here we
have what are the tables to perform what, which is the calculation of the
provisional declarations for in the case of lease as such, without applying the recicum.
We have to use this table to calculate the tax in case we are
in recycling to measure the income and see what rate you apply not for the
payment of taxes. And we are going to comment on something, and in
itself, here, we have a comparative chart here in which we can see,
as taxpayers, which is what suits us in reciprocating which subject. It
is just that they are limiting us in a certain way to a ceiling of
annual revenue which is an additional three million five hundred thousand, which we cannot
be partners. This is now like the most important ones. So that you
may decide, hear, for which one suits me, because we can see
that, for example, in resic the maximum rate is two point fifty.
However, we and we go to the general rate here and see that it
reaches thirty- five percent, then we would have to delineate what is being
most convenient for us. Not there' s thirty- five and here'
s two point five. Yeah, that' s pretty much the difference.
However, each case is super specific. We would have to see if they
have more revenue and are partners all over the other context. No, and
this is what we are seeing right now in the presentation if we comment that
we are seeing the lease regime for natural persons in the fourth title and the
part here of Terrecico, because also, it can be used nothing more to
have the visualization of both tablets and they can see more or less the equal
tax part right now. There are some calculations, some calculations where maybe it
' s a little clearer. I do not think it is the operative that
yes, yes, ok this, considering that there are the three options,
as already I have commented, what is the verifiable deduction, the optional deduction
of thirty- five percent direct on the income or this tax under repsicono in
this part we have that graphically or this with numbers goes in verifiable deduction.
Let' s have that the income is ten useful zero and a verifiable expense
for three thousand. Now yes, using the tablet of the former depository,
which is for the general, the recordable base, which remains to us of
seven thousand, using what is, applying the lower limit, which is six
thousand three hundred thirty- two, this gives us a surplus of six hundred
sixty- seven point ninety- four, applying the percentage in the range of
income that from the ten point eighty- eight percent gives us seventy- two
point sixty- seven. Adding to what is the fixed fee is that it
is three hundred seventy- one point eighty- three, gives us a tax
to pay of four hundred forty- four point five not to pay from m
In this month you are receiving the ten zero income in the case of using
what is the optional deduction of thirty- five percent direct on income. We
already have that for the income is ten zero. Now the verifiable expenses would
be dirs thousand fifteen. The recording base is down six thousand five hundred.
The lower limit is equal because it is in the same range as the entry
limit. The surplus now gives us one hundred and sixty- seven point ninety
- four, not using the percent that gives us eighteen point twenty- seven.
Adding to the fixed quota three hundred and seventy- one point eighty-
three, gives us a tax to pay of three hundred and ninety point ten.
However, in the recico part this same this article of Law 10 is
commented that it is without deduction. It' s this directly the income as
from the east by the rate we have that the ten zero is the one
percent gives us a hundred off no. Here it is very important to consider
that for the way you want to tax or pay taxes, it is advisable
to make some preliminary calculations to see which one suits me the most and for
which the child. It should also be mentioned that once one of these is
chosen, it should not be variable in the year already once the verifiable addition,
the optional case deduction, has been chosen. I can' t change
it. Now we already have a quadrite here that can already be the summary
of what we were talking about earlier. However, the part of the option
is verifiable. Now on the tablet I put as if he was a paid
contributor, that he did go asking the vouchers and if you see it is
very similar? It' s not very similar to the part of verifiable expenses.
However, this verifiable expense can be much higher, not that it can
be four, one thousand five, one thousand six zero here nothing more.
It is so that you have more approximate numbers and you can see the difference
of a verifiable expense with an optional deduction see that it is convenient. And
right now, we saw a chat over there. I think they want whether
we can apply options and so on. As Maggie comments, we already know
that in Recico for ISR because I was going it' s something else,
and right now, we' re talking about Estera. For Mr is direct,
i e, about ten thousand. The tablet that we saw on the
previous signature is applied to them and that' s what comes out to pay.
Obviously, it will vary if a natural person is being rented to a
moral person. I think that right now in the genominas that follow we approach
that the same if we don' t talk about it, and that already
varies if you pay more and after retention without another retention and so on,
or here they come talking about what' s about retention. Now when a
natural person to this, to this lease with a moral person, in this
in moral persons it is the ones who must make good to make the retention
as provisional payment at the time that it turns out to apply, since the
rate of ten percent on the income is charged by the lease, not on
this one and since without applying any deduction, this should be mentioned that it
is the taxpayer who must provide what is the tax voucher in which the tax
withheld is recorded is duly broken down. In question isr is ten percent on
income and in question went, as two thirds. It' s not the
retention amount. This, then, applies to that what is not a house
room that is not furnished, not but that is going straight. If here
we are looking at an example of a commercial premises lease. As Margarita comments,
yes, it is important to limit us first. Now if we'
re the ones making regime money, see exactly how much we want to earn.
That is the most important thing about this issue. Why, because,
right now, we can see here the subtotal part. In this part of
subtotal there' s what we get paid what' s going on or what
they give us in a check or whatever' s the total. As such,
then always, always tell your accountant. Listen, I want fifteen zero
to fall on my count, for example, on this fifteen thousand four hundred
and seventy- four point twenty- three. I want on my account.
You don' t know how pyramids the amounts, but I want that.
This is when we' re with a moral person right now I was commenting
not here we can see the example when we' re being held back by
ten percent. However, nothing more. It should be noted that, as
we saw arris and as we are not addressing it here res psycho, the
rate is one point twenty- five percent. Here we are seeing as an
example with the ten percent. And if we 100 mpre, if we'
re the ones making money here, mentalize how much I want the total to
fall already with more he was less retention, he was less retention of ISR
and so on. And, as discussed above, it only applies if we
' re blowing up morals. The issue of retentions was both going and going.
On the other hand, this one we have that the moral persons,
although they are the ones obliged to make the withholdings, can choose to press
professional proof fiscal or the natural person to realize what is the voucher, as
is the invoice that we saw above, that in practice is what we really
always see, not that the physical person is the one who makes the east,
the tax voucher and disaggregates the retentions for the moral person to make them
and not being the other way around. When the moral person imitates what is
the record of retentions, not only to keep it in mind that, since
the purchase before the prosecutor must be duly issued. This I did comment that
it was the difference between physical person and moral person. Here we have it
a little bit with numbers to make it a little more understandable. No,
in the case that the lease is from a natural person to a natural person,
considering it to be a commercial place, we have that its total is
ten zero. He was sixteen percent is one thousand six hundred. The total
to be collected from that of the east taxpayers is eleven thousand hundred and sixty.
No, in the case of lease of natural person moral person, we
have a total sub of ten zero being more. The pound of sixteen thousand
six hundred minus the retentions of ise king of iva. We have a total
of nine thousand five hundred thirty- three left. Not here, as I
commented, if it is important to consider how much the natural person wants to
earn or have in his bank account. It is consided by decreasing retentions.
No, although retentions are this interim payments in favor of the natural person,
it is important to consider the amount that net wants to have this net in
your bank account. No. On the other hand, it is important to
mention that in the CEFED and it is advisable to describe the mez to which
the income corresponds and the number of property that it should have. No.
If, on the other hand, when billed at the SADH, I have
to see the lease part, comes a special no to specify the number to
predict. With this performance four zero and so on, we have a new
special for us to identify the previous number. However, I have also seen
in practice that there are accounting systems that do not come that node, not
because they are not now, yes it is widespread and we, as taxpayers
or the same, if we have the accountant, verify that the accounting system
that are using the billing system, includes this new to the prying to see
that we are filling it correctly. On the other hand, the obligations of
taxpayers who pay the most under this regime. In addition to doing what your
tax payments are, you have to apply, which is the registration in the
Federal Taxpayers' Register two, keep accounts in accordance with the tax code and
all its regulations that are duly registered and the materiality of the text. On
the other hand, it is necessary to issue what are previously fiscal syans for
the compensations received, as we mentioned above, that the property must be broken
down, is the number to be predicted and the corresponding table. On the
other hand, when it comes to some real estate lease judgment, here now
we must add it to this fraction in which the income is condemned to the
payment of the expired rents, the Authority will ask for proof of the proofs
that were not paid, in order to prove that, of course, that
debt is owed. In the event that these vouchers are not being issued,
the Authority will tell the SAT that they are limiting these vouchers to us and
the SAT will have a maximum period of five days from the expiration of the
deadline by which the judicial authority has granted the creation to comply with this requirement
for the issuance of the tax vouchers. It is important to mention here that,
since it is now essential to issue what the CPDS are for this concept,
in addition to assuming that their lessor does not want to give you their
RPC. Or say I don' t have, I don' t know
no tribute. Now what you are told can issue what your tax voucher is,
using the generic RPS, as long as you put in the data of
the person you are renting, not how you name, address and more description
in the concept to make it clear that you are renting them and, in
the case of some judgment, you can prove that you actually owe these amounts
of income. On the other hand, as I commented to Yossis and as
one of the obligations is that in the purchase but first it must contain the
peredial account number of the property and the data or, where applicable, the
identification details of the real estate participation certificate. Not Morty Sers. Another part
of the obligations is that they must submit the provisional declarations and they must make
it the day after the seventeenth of the following month the one in which the
operation of the consideration received for the amount agreed. In cash, there are
those here who give them more time, because we already know why for their
RFC that might give them two more days, three more days, etcetera.
There is also an obligation to submit, which is the annual declaration by 30
April at the latest, because of the revenue that was received in the fiscal
year. And we also have to, in the event that this training is
being received through the operation of IFAD and this same commission, the institution will
take the books, issue them to the tax vouchers and make the interim payments
to the person who is doing this service, so to speak, will give
them a record of the returns obtained by thirty- one January of each year.
So it is important to be aware that the user trust is performing,
is carrying her books and is firing the vouchers for these concepts. On the
other hand, natural persons have some facilities. For those who have no income
greater than four zero to four million will be relieved of fulfilling what is the
sending of e- accounting and what is the presentation of the statement of information
of operations. With third, it is important to consider them as four zero
four million in the fiscal year. If these are exceeded in practice, you
must comply with these two declarations. However, I, in practice, have
seen that, even if you have the facility of notio, the oprinion of
fulfillments actually comes out negative. Although he' s here in Miscellaneous and so
on. I didn' t tell them to trust each other, because Gods
are still fineable. So, although we have the feasibility here actually in practice,
one if you do not send it and have the constancy of whether the
compliance opinion, the negative tent by CT as well as, is defensible by
this concept. But, anyway, if you do not want to spend more
time on it, then it is better to present it. And I think
that' s all from our side. In case you have doubts or comments,
here we review them. We stay a minute away. Yeah, all
right, somewhere, I' m on time because yeah, there' s
enough questions, some of them I think already answered, but I' m
going up to see what happens if I sublet an apartment and this person is
the one who furnishes it and rents it. In the case of VAT here
now we could not be very creative about the law, because the law is
already telling us no. If you' re renting here on this case,
we' re subletting an apartment that' s already furnished in this part.
The law is clear as to when causes I went and when you didn'
t go, if you' re giving it up and you don' t
cause it if it' s not being in this part. If we are
already going to see each other, as well as in the background, because
already the thing the good, in this case the time, thing is already
with the characteristics to be furnished, then there yes, already, we already
have it as ah but it is that I did not furnish it. The
grandfather, the other one spoke to me not that I put him in this
situation, because they already gave you this part so and we could frame it
in this part. However, Pamela, if they would be half- difficult
as that authority. Yeah, it' s hard for the Authority, because
they put on or know when they' re wearing it furnished or when they
don' t dress it up except and already come the obviously stipulated contract of
hearing I' m super giving you in this part, a part that already
comes with furniture. Count on this, count on that then already if the
authority were to be reviewed, so with lease deals and so on in its
powers of verification, it would already be greatly exaggerated. However, now,
with the scrutiny we have, I no longer know what to think true.
Then it could be, it could be then you have to have it now.
Yeah, we have to look at the contracts. Yeah, yeah,
even pictures, adding them to the contracts. Yes, because right now,
we don' t really know the truth and make an inventory of it not
that it includes optional ISR deduction for Iba if required to order SPD. Yeah,
the thing is, right now we' re boarding, we' re
focusing 100 percent and on SR. However, not in the resco. We
already know that in the enclosure is the cup and everything and super father,
because we don' t have to put up with FIS for adoption. However,
he was being another totally different tax. You understand his ore beam and
channel and he has his own mechanics of law. They' re not the
same. So, even though we are opting for optional deduction, we may
be requesting the PDS for the issue of liva that we have here of josé,
because cyc of surrenders if we can make deductions question, because the law
is very clear. It doesn' t say that you can' t use
any deduction only benefit is the same law, as it tells you, you
can' t have two benefits, have very low rates and apart apply deductions,
it' s not either one or the other, but coughing isn'
t, even if it' s the same, neither can personal deductions or
authorized options, nor personal adoptions per year. However, we already see now
yes as the numbers say hey, because you are really paying to be able
to do very little. Not then, as Maggie says, and now the
law is giving you a chance not to pay so much. So that'
s why he puts this little stick where you say good I give up my
deductions. So yes, you have to plan super well and now you have
to communicate with your accountant to see what your project is in matter of leases
and they will be improvements? And they' re not gonna be improvements?
And see what regime is most convenient for them to execute. No, and
I think, well, I heard it. But as they ask that if
what you rent as the Bnb or other applications is dealt with within the lease
regime, in this case not all that has been going Bnb and others has
its own regime that has been being digital platforms, so we told them that
the nature of the lease is different from that of the irbnv go end is
like a te where we arrive, we are or even there can not be
people who stay a month why not overir Bnb can pass, however, the
nature of the lease as such at contractual and civil level and so on,
because it no longer links with the figure that we have Airbnb' s figure,
then it is a completely separate regime, totally different that declares itself entirely
different in question to that invoices are received by these platforms and are those that
you declare already depending on the option that you said no if provisional payments or
definitive payments by the same one who makes the retention is that it would go
well came in his case. Booking is not the other one, and it
' s completely different. Now yes, already, in the case that you
laugh outside, also the same regime has the option that you specify the revenues
that you received directly, not by your customers or not by your raimentaries,
but directly from the platforms. But yes, it is a totally different regime.
Ok, very well and good here Juan congratulates them for the talk and
asks us what is their opinion in the improvements of a building, for example,
the installation of air conditioners, because if you are going to opt for
now, yes for the verifiable expenses, if we see an ideal amount ahead,
that is, it has nothing else to do, for example, if
they are going to be shopping and they are verifiable, because if you have
to see that those airs and all that goes prostrate real estate that we are
renting as such, not that we can also see it, then it would
be the only question. But I don' t see any such thing about
him. Fine. Well, this is a little bit long and it'
s ideal, because then they say, hey, look, I have such
a thing, I don' t get such a thing and I' m
going to put a hundred thousand pesos of what I don' t know and
of this, but it turns out they' re making improvements to a good
they don' t even declare. Here' s what I do. I
want to do that good either you declare or you' re doing it and
so on and I want to get you into your lease regime. And you
say hey, but wait where you' re going to put so many kilos
of cement and air, so to speak, you don' t say,
it has nothing to do with what you' re renting with your good and
meeble that we' re renting right now and you want to put in all
the improvements you' re getting from others that you' re not even declaring.
Then that' s what I' m saying. We need to be
very specific about improvements to how well we' re doing and whether we'
re reporting it. And here is a reference that holds a property to render
it in co- ownership is named the representative of it for purposes of declaring
iva by all co- owners. The question is how to register notably of
the uncreditable representative that resulted from the purchase of the property, since this would
apply to every monthly payment on behalf of all, since accounting would have that
now yes, that would suggest having an account as to the uncreditable regarding the
purchase, because I understand that they will be from the party to the icon
not to divide as to the owners, equal if you want to tell us
a little more about it to be more specific in the answer. But yes,
this does happen and we do not address it right now in the talk,
but also in the lease regime and in any other one can also have
a co- owner who is now yes that the representative the others are not
represented. However, nothing more than one is the one who is taxing in
the law of the IECR as such in the San Bueno at the time of
making this discharge of co- ownership, as long as we do the increase
of obligations and tell us you do it on your own or by property.
And already in that part they say who is the representative of the co-
ownership, who are the represented ones and already, for purposes, also of
the annual, because the representative is the one who is paying in the name
of the others. Very well and here they congratulate them for the answer and
that to see if they do a talk of platforms, of course, it
is a new topic, truth, yes, and here comes an interesting one.
How to invoice the deposit in guarantee so that it does not cause tax
in the month received from deposit. You can go ahead to the. That
' s how you want to comment before that. This little thing I remember
right now if you' re taxed on digital platforms, you can' t
tax on Recic, it' s no other thing like candade, so it
' s important to consider that if I' m going to be in Recico
because of some situation, some other activity other than digital platforms, then I
can' t be there to take this into account now you were already commenting.
Now, here, if we look at the nature of collateral deposit as
you comment, it' s not an income or anything else. They'
re giving us a security deposit regarding protecting us and the tenant makes us some
damage with the immaculate good. Not then in this part. Yes, accountingly,
yes, it has to be recognized logically, but at some point it
will be returned to the end of the contract, that is, at the
moment we leave a deposit, not then we would have to spend as such.
We wouldn' t have to leave it there that if they gave me
five hundred dollars or five thousand pesos, this is nothing more for when the
rent is finished, I will return it to you, then there I give
reverse. However, it would not have to be comfortable or otherwise. And
here again we go to the contract. Eye on your contract you must put
hear me lanito sign that you will give me five thousand hundred thousand. I
don' t know what' s deposit and about that just as much in
a review that can come up. I mean, hey, hey, hey,
hey, hey, hey, hey, hey, hey, hey,
hey, hey, hey, hey, hey, hey, hey, hey.
Turns out you have this income that you' re not declaring to me,
hey, but wait here I have a contract where that' s not
an income. It' s my deposit. Here it is and at the
end of the contract it will be made back to the person. And very
well here they mention if they apply depreciations in probable option, In option checkable,
because now they do that part of the option check as such, because
it must be a completely normal accounting. There you have to see the goods
that are going to be put in, you have to search them and be
doing their depreciations. It' s not going any more and we already have
here. I believe that the last one, the common representative, must have
one in his accounts that reflects the VAT that he will prove, since he
will raise that control until he exhausts it. But since it was a purchase
among several, it was supposed to have ah is I imagine that it is
the representative of that it was property of enfer in this part, as we
said Ahorita see, I suggest that as for the accreditable thing and others,
if you carry a control to the best as you comment even in auxiliaries regarding
how much it corresponds to each one, because, as it is commented,
it does not have to be exhausted as such, but by means of an
auxiliary record. Now that part was going is where you could have control over
it. No, I mean, accountingly speaking, which is what I see
you' re commenting on, no more questions. There' s a lot
of them. Yes, you have kept coming true, super well offend yes,
yes and I believe that right now, today the lease is the real
estate sector. It is an important issue that is at least here we live
everywhere, no, but we are seeing it strong here. I see you
' re commenting on technology platforms and so on. Not something super important that
I also want to comment on. There are times you say ah so I
' m going to sell on technology platforms and I' m not going to
visit my accountant. What' s more, I don' t have my
place here physically, but I also stood up on such a platform what happens.
If you don' t have that high on the platform, the company
as such is going to be a retention, if I don' t recall
the twenty percent, which would be much higher than the one you' re
going to apply to you as a final payment. If you follow definitive turkey,
then so that your accountants and they' ll be given art on your
platforms because it puts your data and your RFC and so on would stretch.
No, and maybe right now, I' d be speculating not that maybe
the five percent retentions, but because I didn' t warn your planter to
discharge you and not tell him because they' re going to be holding you
for twenty percent and that' s where your income is going to be diminished.
Not then the now, yes, that the importance of having a communication
rod with the accountants and evaluating what you commented will be for provisional payments or
for definitive phages, not previously. And now that you can do the evaluation,
because with its count no Sometimes it says no, because to take away
the savings at the best of the fees, the savings yes, but because
it is taking the income not at the best, it is greater to the
east to choose that the platform is making your direct retentions. No and I
declared them for you already, because here' s another similar one that says
that if you can tax the lease by house, room and technology platforms by
an apartment in citadels, you can have both. But, as I said,
magi, that is, if they are going to be in the regime
that we are talking about, right now the general rents without subject, but
if they want to be reticent, there are resignations, not that you are
going to be in a company activity, in the leasing and activities the technological
platforms or resico. And there it is important to consider that, if,
as they are discharged from both regimes, it is important to have their declarations
and obligations submitted by each regime. Nothing else because you' re late to
think that on digital platforms I declare it the other one already forgot. It
doesn' t have to be in both yes, and, Right now,
if you take advantage of it, you have to remember that you can give
obligations, that is, do your duties and what you require to do can
have one, two, two hundred or so there is no limit so that
you don' t say ah is that you are real. R logically,
no, but what you say listen is that I' m going to be
a lease and I can' t do digital platforms anymore. Of course you
can mean nothing more than if you have to advise us and see ah so
I' m going to be in this regime. I' d better get
out of here, right now, I' ll wait for you or what
I' ll do. No, so they can have are inclusive no more
in the rest. You know you can' t overdo three million who in
your i and would already be that' s great. Well, that'
s a lot of questions, and this one over here, I think,
to close down another question from rn B, is also the obligation. Uh
- huh Also the one with the trials. No magi. That was if
I remember correctly, I do not know if it was reformation of the twenty
- one, twenty- one, twenty- one, two thousand twenty-
one that was barely guided. Yes, because Maie told it, right now,
but in case it wasn' t very clear to us, true.
Hey, we missed it. If you have a real estate and want to
start a trial, because I think there was a question there, a salojo
floor, I didn' t finish it from the erorite. But if you
have an immutable good and want to start a trial, you have to check
in order to start it that you were paying taxes on that real estate.
Then I say so they have it there. Not that I hear if I
get a tenant or that I want to get out or that I' m
already having trouble putting, because it turns out that I never declared that tax.
I never paid for it, because to start the trial of them I
want to see them now. Yes, that it is advisable to make your
statements and your bills, your bill month after month, because you do not
know how the tenant will come out. They do not know if they have
to evict him or whether he was, for many, for they act in
bad faith. Not then check that the real estate is yours only is already
with this form, as it is in judgment. No, and he says
they' ll be fingering them by telling them that they didn' t issue
their tax vouchers, and that' s where their fines go, aside from,
not apart from the trial time. Or it' s very good,
because it' s interesting. Well, I think thank you for getting to
the end of the questions and well, I' m going to let you
have the one to see. It' s not true, I still don
' t need to open the microphone to the panelists. I' m not
going too fast anymore. Thank you, thank you. I just want to
congratulate Jos and Maggie, because it' s good that we have them with
us and we have to be advising on this and it' s definitely a
very, very, very difficult subject for some of us, but it'
s good that they' re with us. Many congratulations. They know a
lot and know a lot about taxes and everything they need. Congratulations, Jos,
congratulations Maggie. Thank you, thank you, thank you for all your
advice and thank you for all your talk. Thank you, yes, and
well, he opened his microphone. I also see carballito in front. Thank
you, Lupita. I just join what my friend and brother Enrique tell me.
Many congratulations. This is very complicated. That' s why you count,
and that' s why you, when we have entrepreneurs, don'
t go to our tips. We live in peace. Thank you, thank
you very much. That is why the compliance scheme is always very important.
Not then any doubt already deeper. You know without girls and you can leave
us your emails here in the Djá so that any doubts, already more specific
or consultation, can contact them. And well, now I am going to
allow myself to deliver the following recognitions telese magas without Mexico and let' s
make a barter grant the present recognition to the teacher Margarita Carranza Albaran for bartering
in the virtual talk with the theme lease regime. On the twenty- fifth
day of October, two thousand twenty- three was signed by our President,
Dr Octavio la Torre, and teacher Daniela Martínez and the next, because we
also gave the recognition to the teacher Joseph Line Villa Lizárraga, equally for the
same subject, the lease regime. And so we thank you, girls,
and you know that we are going to look for you soon so that you
prepare with the topic of digital platforms, that well, because we, Ahorita,
are in progress the diploma of EA Commers and there are many people and
commer cross- border interested in these topics and that they want to be well
advised. So, well, we tell everyone to keep bartering with us and
follow us on the social networks of TVs, magas and TVs and associates and
traitin lo college. We' ve reached the end of Bayí' s barge.
Thank you so much for joining us. This was let' s make
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