WEBVTT 1 00:00:00.800 --> 00:00:04.120 For your seven billion dollars. We were allegoding it every time it exists. 2 00:00:04.160 --> 00:00:09.039 The risk is ninety percent. They are from SMEs that generate eighty per s 3 00:00:09.039 --> 00:00:12.119 give me, twenty minutes of your time and I, in return, would 4 00:00:12.199 --> 00:00:17.160 give you information on the most relevant issues in foreign trade, tax and customs 5 00:00:17.280 --> 00:00:25.839 with a human touch and let' s make a trake a podcast of Telese 6 00:00:25.960 --> 00:00:30.600 magas and meginado hello how welcome again to another edition of let' s do 7 00:00:30.800 --> 00:00:37.079 a barter of TVs Magazine And welcome view good afternoon, welcome, engineer and 8 00:00:37.159 --> 00:00:41.799 good, as today we welcome also the teacher Josephline Villa Lizarraga, leader of 9 00:00:41.920 --> 00:00:47.880 corporate taxes of hotels and associates. Welcome Joscelin and welcome to the teacher Margarita 10 00:00:47.960 --> 00:00:53.759 Carranza also specialist of corporate taxes in TVs and associates, and today they will 11 00:00:53.759 --> 00:00:59.679 give us the theme of the lease regime. So, well, I' 12 00:00:59.719 --> 00:01:08.680 m going to ask you to present your faces. Professor Joseph Line Villa Pizárraga 13 00:01:08.879 --> 00:01:15.560 is a graduate in accounting from the Autonomous University of Baja California. Teacher in 14 00:01:15.599 --> 00:01:23.040 Tax and Administrative Law at Traiden Law College. Graduated from the law degree from 15 00:01:23.079 --> 00:01:27.040 the Open and Distance University of Mexico, she started her professional activity at Díaz 16 00:01:27.040 --> 00:01:34.439 and Pérez public accountants, where she carried out external audits, mostly to the 17 00:01:34.560 --> 00:01:46.359 maquila sector. Later he served as in the dispatch it account. It carried 18 00:01:46.599 --> 00:01:52.719 out tax regimes and various economic shifts. He currently serves as a leader in 19 00:01:52.719 --> 00:01:57.000 the corporate tax area of TVs and associates, performing consulting functions, conferences, 20 00:01:57.120 --> 00:02:04.519 as well as administrative management. We also welcome Margarita Carranza, the Maestra Margarita 21 00:02:04.640 --> 00:02:09.680 Carranza. She is a graduate in accounting from the Autonomous University of Baja California, 22 00:02:10.240 --> 00:02:15.280 Master of Tax and Administrative Law by trairion lo College has various courses and 23 00:02:15.400 --> 00:02:22.639 workshops and diplomas focused on foreign trade, customs and compliance in its beginnings. 24 00:02:23.080 --> 00:02:29.199 He worked in the private area of the firms days of public accountants hipérez, 25 00:02:30.360 --> 00:02:34.800 providing his port of moral companies, moral persons, natural persons, as well 26 00:02:34.800 --> 00:02:40.159 as in dealings with different units such as audit and enconavic collection among others. 27 00:02:40.319 --> 00:02:46.039 Within the public sector, the tax administration service was formed in the area of 28 00:02:46.120 --> 00:02:52.080 refunds and compensations, charged with issuing balances in favor of value added tax income 29 00:02:52.159 --> 00:02:58.319 tax and EPPS, as well as payments of the improper. It has given 30 00:02:58.400 --> 00:03:02.840 several courses and workshops focused on good accounting practices with topics related to VAT returns, 31 00:03:04.039 --> 00:03:08.120 materiality in transactions, in tax matters and the importance of internal audits, 32 00:03:09.080 --> 00:03:15.520 among others. And currently it is focused on the area of tax audit and 33 00:03:15.560 --> 00:03:22.439 accounting and provides consulting companies, performing functions as a specialist in the area of 34 00:03:22.479 --> 00:03:28.159 corporate taxes of Telece associates, welcome girls and well, I will be the 35 00:03:28.159 --> 00:03:32.960 commercial. I have to. They were my students in the master' s 36 00:03:34.000 --> 00:03:36.719 degree in tax and administrative law, bringing in the college. But, girls, 37 00:03:37.240 --> 00:03:42.800 you know the mechanics, because we have 45 minutes of exposure and then 38 00:03:42.840 --> 00:03:50.840 we give the time for questions and answers. Welcome. Thank you very much, 39 00:03:51.199 --> 00:03:53.800 thank you very much, good afternoon to all and thank you for joining 40 00:03:53.800 --> 00:04:03.199 us. I' m going to start projecting the presentation and you can already 41 00:04:03.240 --> 00:04:08.800 see it on screen, already visualized. Okay, perfect, as Dr Chan 42 00:04:09.520 --> 00:04:15.199 put it right. We are going to talk about the subject of the lease 43 00:04:15.199 --> 00:04:18.480 regime, we are going to talk generalities about himself and little by little, 44 00:04:18.560 --> 00:04:25.720 we are going to develop and in the end we see what are some doubts. 45 00:04:26.160 --> 00:04:29.360 Yeah, well, I always like when going on talks start with a 46 00:04:29.439 --> 00:04:34.000 brief introduction on the subject we' re going to see. Mainly the background 47 00:04:34.000 --> 00:04:39.759 of the lease figure has its beginning from Roman law. In the Roman law 48 00:04:39.800 --> 00:04:45.240 part, this was known as locatio conductio, which the locator refers to what 49 00:04:45.319 --> 00:04:48.600 is now the place. He was given the driver, handed it over to 50 00:04:48.680 --> 00:04:54.800 the driver. The use of temporary enjoyment of a thing as such. This 51 00:04:55.000 --> 00:04:59.720 Roman law, for it had its transformation the figure until it was when we 52 00:05:00.279 --> 00:05:03.240 arrived with prayer to Mexico, and it was when it also appeared that it 53 00:05:03.319 --> 00:05:05.639 was our first civil game in one thousand eight hundred seventy- one. And 54 00:05:05.720 --> 00:05:11.240 that' s when we already established this figure as such that we know today 55 00:05:11.240 --> 00:05:16.959 as a lease, the one called, please. Okay. With regard to 56 00:05:16.959 --> 00:05:21.680 leases, it should be noted that there are different types of leases. There 57 00:05:23.399 --> 00:05:29.439 is not the civil lease, the commercial lease, the financial lease in the 58 00:05:29.439 --> 00:05:32.639 previous one, please, and also what the administrative lease as such has been. 59 00:05:33.079 --> 00:05:35.800 However, in this talk, I am going to base myself on what 60 00:05:35.800 --> 00:05:42.360 has been the lease regulated by the Federal Civil Code. The federal civil game 61 00:05:42.639 --> 00:05:47.319 tells us that there is a lease when the two contracting parties obligate each other 62 00:05:47.319 --> 00:05:51.360 to grant the temporary use or twelve of one thing and the other to pay 63 00:05:51.439 --> 00:05:57.639 for that use or enjoyment for a certain price has been the definition of performance 64 00:05:58.240 --> 00:06:01.000 for matters of the Federa Civil Code. As a comment, there is also 65 00:06:01.079 --> 00:06:06.279 the one that has been to the commercial lease, that is when we are 66 00:06:06.279 --> 00:06:10.680 already talking about commercial speculation. However, the commercial lease portion is already regulated 67 00:06:10.759 --> 00:06:15.480 in the Commercial Code. The financial lease has another connotation, Ahorita, they 68 00:06:16.959 --> 00:06:19.360 ' re waving at us here, Juan. Many greetings, John, not 69 00:06:19.480 --> 00:06:24.800 all who are present also have what has been the financial lease that we in 70 00:06:24.839 --> 00:06:30.120 practice know as leasing. This lease is governed by the general law on securities 71 00:06:30.160 --> 00:06:33.839 and credit transactions. So we, as a comment, are going to see 72 00:06:33.920 --> 00:06:42.920 the Federal Civil Code this time called there. Please. Now, the lease 73 00:06:42.959 --> 00:06:46.519 parts are coming. In order to have a lease there must be two parties, 74 00:06:46.879 --> 00:06:50.120 mainly the lessor, who is the person who gives the good for its 75 00:06:50.160 --> 00:06:55.439 use or temporary yawn, and the lessee is the one who enjoys the use 76 00:06:55.519 --> 00:06:58.000 of two temporary of the good in exchange for a payment as such. So 77 00:06:58.319 --> 00:07:01.079 these are the two figures that have forced you into when there' s a 78 00:07:01.079 --> 00:07:10.800 lease. As for the obligations and rights of the parties, we can see 79 00:07:10.800 --> 00:07:14.040 that in the silferal code. Just as the presentation ends right now, I 80 00:07:14.279 --> 00:07:17.360 am going to leave the articles here in case anyone is interested in inquiring about 81 00:07:17.399 --> 00:07:20.959 obligations and rights, because nothing else is now a very concise concentrate, but 82 00:07:21.519 --> 00:07:26.600 there are quite a few not both obligations and rights of the parties. For 83 00:07:26.639 --> 00:07:32.160 the renter it is mainly obliged to grant the lease. In writing. It 84 00:07:32.199 --> 00:07:35.519 can' t be verbal and that' s something you talk about, because 85 00:07:35.600 --> 00:07:40.279 also in practice, where nothing more than one word says no, because I 86 00:07:40.319 --> 00:07:42.519 ' m going to rent you. So, for so long and that' 87 00:07:42.560 --> 00:07:46.079 s when the problems come. Right now we' re in this conversation. 88 00:07:46.600 --> 00:07:49.120 We must take care of what the Federal Code says, and above all because 89 00:07:49.199 --> 00:07:53.600 it is a way to protect ourselves. If we' re in the landlord 90 00:07:53.720 --> 00:07:57.319 part and obviously also if we' re like in the tenant part, no, 91 00:07:57.639 --> 00:08:00.240 then it has to be in writing. Each of the parts has to 92 00:08:00.279 --> 00:08:09.680 have a copy. Then nothing more to keep it in mind. The deceased 93 00:08:09.720 --> 00:08:15.399 lessor will be paid the rents in the place time and manner agreed, i 94 00:08:15.959 --> 00:08:18.399 e to be agreed, as it has been left in the do to be 95 00:08:18.519 --> 00:08:22.120 for cash if it is to be somewhere specific. In addition, and every 96 00:08:22.279 --> 00:08:26.600 time the rent is to be paid, if there is to be any delay 97 00:08:26.720 --> 00:08:31.959 in all these matters, the lessor is also obviously obliged to deliver the leased 98 00:08:31.039 --> 00:08:35.480 property in the agreed time and under optimal conditions. And this also breaks down 99 00:08:35.519 --> 00:08:39.279 the one that comes short, which is to guarantee a useful position without vices 100 00:08:39.480 --> 00:08:43.080 and without defects. This is super important that there are no vices in the 101 00:08:43.120 --> 00:08:46.120 day we are going to be leased as such, that it is in optimal 102 00:08:46.120 --> 00:08:48.840 condition according to what we are going to use. If it' s going 103 00:08:48.879 --> 00:08:52.399 to be for a house, room, if it' s going to be 104 00:08:52.399 --> 00:08:56.519 for a place, an office, it has to be in a position to 105 00:08:56.519 --> 00:08:58.759 be leased to us. Then, on the part of the tenant it is 106 00:09:00.120 --> 00:09:03.639 an obligation to satisfy the rent in agreed form and time. That would be 107 00:09:03.679 --> 00:09:09.399 one of the main obligations. Another obligation it has is to respond to the 108 00:09:09.399 --> 00:09:13.759 damages that the thing renders suffer by its fault or negligence those of its family 109 00:09:13.759 --> 00:09:18.840 servants or sub- principals in this matter and has as its right to use 110 00:09:20.000 --> 00:09:22.720 the thing only for the agreed use or according to the nature and destiny of 111 00:09:22.720 --> 00:09:26.759 it. In this way, here we have to give now, yes, 112 00:09:26.919 --> 00:09:31.799 that much attention to the moment that we are depending on the part that we 113 00:09:31.159 --> 00:09:35.759 are a lessor. The landlord always has to seek protection, and the tenant 114 00:09:35.879 --> 00:09:39.480 also, on the one hand, not because to see me and the next, 115 00:09:39.639 --> 00:09:43.360 please, I don' t know if I already put him in the 116 00:09:43.759 --> 00:09:45.799 one I was still seeing here I can tackle him a little bit more. 117 00:09:46.080 --> 00:09:50.279 As for the lease, as I mentioned to you, it must be granted 118 00:09:50.399 --> 00:09:54.600 in writing yes or no, and it must contain, at least, the 119 00:09:54.600 --> 00:09:58.279 following stipulations. The name of the landlord and the tenant, the furniture location, 120 00:09:58.720 --> 00:10:01.440 has to come. And when we' re at the location of the 121 00:10:01.440 --> 00:10:05.960 building, it has to say good. This real estate I' m renting 122 00:10:05.480 --> 00:10:09.480 you is located in the domicile such adjoins with such. As far as the 123 00:10:09.519 --> 00:10:13.960 detailed description of the property gene is concerned, it is extremely important here that 124 00:10:15.000 --> 00:10:18.279 the subject matter of the contract, the facilities and accessories with which it counts 125 00:10:18.320 --> 00:10:20.759 for the use and enjoyment thereof, as well as the state of the state 126 00:10:20.759 --> 00:10:24.840 that is kept. Not because if I' m renting, for example, 127 00:10:24.879 --> 00:10:30.039 I' m renting a real estate for a person it turns out that I 128 00:10:30.159 --> 00:10:33.360 ' m renting it as a room house, but the tenant starts giving it 129 00:10:33.440 --> 00:10:37.360 effects from a commercial place or something. It' s already a problem for 130 00:10:37.440 --> 00:10:41.159 me because I, perhaps, am already taxing on the sac as a room 131 00:10:41.200 --> 00:10:46.399 house, but it turns out that it' s taking effect from an office 132 00:10:46.440 --> 00:10:48.360 and I already made a tax mover there. Not then, yes, it 133 00:10:48.399 --> 00:10:54.399 is super important that they delimit the object of the contract, than the square 134 00:10:54.440 --> 00:10:58.120 meters that have the contract. How the good is being delivered, if it 135 00:10:58.159 --> 00:11:03.120 is in optical conditions, in optium and more, It would also be good 136 00:11:03.240 --> 00:11:07.360 to even put pictures and others of how it is being delivered in case there 137 00:11:07.399 --> 00:11:11.159 is damage to the good delivered the moment to the rent so that you always 138 00:11:11.240 --> 00:11:15.720 have now yes that your income is now insured because already a number is being 139 00:11:15.759 --> 00:11:18.799 agreed the guarantee in your case, if they are going to be that the 140 00:11:18.799 --> 00:11:22.600 person to which they are going to be renting, if they are going to 141 00:11:22.720 --> 00:11:26.519 make it have a guarantee insurance for damages, also the mention also of express 142 00:11:26.559 --> 00:11:30.600 of the destination, that it is going to be home or now it is 143 00:11:30.600 --> 00:11:33.360 going to be commercial local office. The term of the contract, the obligations 144 00:11:33.399 --> 00:11:37.960 of both parties, both lessor and lessee, equal if there will be guarantees, 145 00:11:37.159 --> 00:11:41.759 These are the minimum. However, it is enunciative, more non- 146 00:11:43.080 --> 00:11:46.360 limitative as far as you can do your terms in terms of this type of 147 00:11:46.360 --> 00:11:50.240 contract, for it will be better not to agree now than what you are 148 00:11:50.279 --> 00:11:54.159 going to now but to protect both parties, as a comment, is super 149 00:11:54.279 --> 00:11:58.399 important both for one party and for the other. There is no such thing 150 00:11:58.200 --> 00:12:01.360 now that one is more important than another, because, for example, if 151 00:12:01.399 --> 00:12:05.000 we are renting, we have to see how the rent is going to be 152 00:12:05.000 --> 00:12:07.799 managed. Every time you' re going to pay, if there' s 153 00:12:07.879 --> 00:12:11.200 going to be an increase in it, see that it' s not increments. 154 00:12:11.480 --> 00:12:13.039 Now it' s exponential. Not from what you hear right now, 155 00:12:13.399 --> 00:12:16.360 I' m paying five thousand pesos and it turns out that for the other 156 00:12:16.480 --> 00:12:18.399 year I' m going to be up to fifteen thousand pesos. No. 157 00:12:18.440 --> 00:12:20.919 So, all those are the little things that have to be taken care of 158 00:12:20.919 --> 00:12:24.840 and they' re going to see it in their lease that follows me. 159 00:12:24.840 --> 00:12:31.559 Please. As for the taxes applicable in the leasing regime, we have three 160 00:12:31.840 --> 00:12:37.399 that come now, we do have the predial, the ISR and the IBA. 161 00:12:39.039 --> 00:12:45.120 This is generally, however, I also want to comment that there are 162 00:12:45.320 --> 00:12:50.320 states where they also have cellular taxes that are being leased. Not then, 163 00:12:50.679 --> 00:12:54.240 although it is not here, because also the one who has not put it 164 00:12:54.240 --> 00:12:58.600 does not mean that it is also necessary to review that if we are in 165 00:12:58.639 --> 00:13:03.080 the leasing regime as we are renting it a good, then to see that 166 00:13:03.240 --> 00:13:07.480 it does not apply to us and that we are also leaving aside the state 167 00:13:07.600 --> 00:13:09.159 tax, then to comply also with it in which it is called. Please. 168 00:13:13.120 --> 00:13:16.320 Now, let' s get to star on the subject. With regard 169 00:13:16.360 --> 00:13:22.799 to the lease system, the lease system is the tax system that allows individuals 170 00:13:22.840 --> 00:13:26.919 to earn income by granting rent or renting real estate, such as a house, 171 00:13:28.120 --> 00:13:33.120 apartments, housing, premises, shops, warehouses, etc. So, 172 00:13:33.200 --> 00:13:37.360 here' s what the lease regime has been. Now it is a possibility 173 00:13:37.480 --> 00:13:41.879 that, in case of us count an immobile good, that we want to 174 00:13:41.919 --> 00:13:46.279 rent it, since to be able to do business with the property or real 175 00:13:46.440 --> 00:13:50.039 estate and to be taxing in a specific part, in the part of the 176 00:13:50.039 --> 00:13:54.399 sado that does matter sea. Now, we see the lease regime in Title 177 00:13:54.399 --> 00:14:00.519 Four. The fourth title is natural persons within chapter three. The regime is 178 00:14:00.559 --> 00:14:03.480 referred to as such a lease income regime and, in general, by granting 179 00:14:03.600 --> 00:14:09.279 temporary use or use of immovable property. We can see it in the articles 180 00:14:09.320 --> 00:14:13.200 from the one hundred and fourteen to the one hundred and eighteen of the income 181 00:14:13.200 --> 00:14:20.480 tax law. Now, this regime mainly the first thing that tells us at 182 00:14:20.519 --> 00:14:26.879 the beginning of the chapter tells us what is considered income. It is considered 183 00:14:26.919 --> 00:14:30.480 income by granting the use of temporary benes and furniture. The next ones and 184 00:14:30.559 --> 00:14:35.840 gives us two types of income. The main ones are those coming from leasing, 185 00:14:37.120 --> 00:14:39.759 as they now do, which is the most common, but it also 186 00:14:39.840 --> 00:14:46.240 tells us about subletting. Then it has to be seen that you can also 187 00:14:46.279 --> 00:14:50.720 fall into subletting when you have permission from the tenant. That is also the 188 00:14:50.840 --> 00:14:54.279 importance of the contract. The contract would have to have that one. Now 189 00:14:54.320 --> 00:14:58.799 that' s the landlord' s permission. If you say ah, then 190 00:15:00.159 --> 00:15:01.639 look, I' ll rent you out. In addition to giving you the 191 00:15:01.679 --> 00:15:05.519 use or you of temporal comes from this good as such. I also give 192 00:15:05.600 --> 00:15:09.840 you the option that if at any time you want to perform your sweep, 193 00:15:11.200 --> 00:15:13.840 you also have the faculty to do so. Not even in the Federal Civil 194 00:15:13.879 --> 00:15:18.080 Code, in the article of two thousand four hundred one we also come that 195 00:15:18.320 --> 00:15:22.679 part that say hear you can also rent, even if you do not have 196 00:15:22.679 --> 00:15:26.279 the legal position on the real estate. As long as you have that possibility 197 00:15:26.360 --> 00:15:31.360 and that permission expressly by the owner of the real estate and also additional lease 198 00:15:31.440 --> 00:15:37.440 and lease. We have this part that talks about the yields of non- 199 00:15:37.559 --> 00:15:43.600 amortizable real estate participation certificates as such, so if you are in lease, 200 00:15:43.759 --> 00:15:50.480 lease or have non- amortizable real estate participation certificates for such returns, you 201 00:15:50.600 --> 00:15:58.720 can tax within the lease regime in which you do of corn. Now it 202 00:16:00.120 --> 00:16:03.639 ' s coming very important, Ahorita. We' re looking at the income 203 00:16:03.639 --> 00:16:07.039 tax law. However, it seems to me prudent to address at once whether 204 00:16:07.399 --> 00:16:12.919 or not the value added tax was going under Article 20 states that we are 205 00:16:14.000 --> 00:16:18.039 not going to pay tax for the temporary use of goods for the following purposes. 206 00:16:18.720 --> 00:16:22.799 Number one tells us the properties intended or used exclusively for room house. 207 00:16:23.559 --> 00:16:30.320 So here goes if we' re just gonna be making the rents for room 208 00:16:30.320 --> 00:16:33.720 houses. We' re not going to pay for it. They don' 209 00:16:33.720 --> 00:16:34.639 t have to pay us We don' t have to collect it or anything. 210 00:16:36.320 --> 00:16:38.960 Now, that' s the first one. If the real estate has 211 00:16:40.080 --> 00:16:42.960 several uses, i e, ah, a part of my house will be 212 00:16:44.720 --> 00:16:48.919 at home. However, maybe a small office or a part of the garage 213 00:16:48.960 --> 00:16:52.759 I conditioned it for what you like and sent, but it will already have 214 00:16:52.759 --> 00:16:56.159 another connotation in the sense that ah it will already be a commercial place or 215 00:16:56.399 --> 00:17:00.000 made a little time at the beginning of the house. No, so, 216 00:17:00.000 --> 00:17:04.839 then, there we' re already doing a part of home room and commercial 217 00:17:04.839 --> 00:17:10.119 space. So what is coming is broken down into seven berbinning marlit and on 218 00:17:10.160 --> 00:17:14.240 this it is already determined which part of the mini to pay was going and 219 00:17:14.240 --> 00:17:18.519 which not. So, to keep it in mind in the same way, 220 00:17:18.960 --> 00:17:22.079 something interesting here and we can see it maybe, right now it' s 221 00:17:22.079 --> 00:17:25.440 still very fashionable. This part of the airbnb that has already arrived to stay 222 00:17:26.119 --> 00:17:30.160 does not exist the provisions in this section is not applicable to the real estate 223 00:17:30.160 --> 00:17:36.000 or apart from them that are furnished or destined as TVs or use as hotels 224 00:17:36.000 --> 00:17:38.759 or lodging houses, no. So if you already have the moment we have 225 00:17:38.839 --> 00:17:45.079 a house room, but we' re already facing it furnished, then we 226 00:17:45.200 --> 00:17:47.400 ' re already causing it was. That' s the difference. And another 227 00:17:47.519 --> 00:17:49.559 thing that doesn' t come the presentation, but I' m still going 228 00:17:49.599 --> 00:17:55.920 to tackle it at once. If you have lease income from Airbnb as such, 229 00:17:56.160 --> 00:18:00.359 you wouldn' t tax on this part, you' d be taxing 230 00:18:00.400 --> 00:18:02.880 on plant for more digital. Why, because the lease in its civil, 231 00:18:03.680 --> 00:18:07.319 federal, contractual and other parts, we are not going to be renting, 232 00:18:07.440 --> 00:18:11.319 for example, One difference is that when we have an airbnb as such, 233 00:18:11.880 --> 00:18:18.000 we do not have a contract for months or for agreed use and so on, 234 00:18:18.519 --> 00:18:21.119 we are simply renting it as part of hosting. So that' s 235 00:18:21.200 --> 00:18:26.400 why a person who has Irbnb' s rent apartments didn' t get into 236 00:18:26.440 --> 00:18:30.160 the regulation regime we' re seeing, right now, the one that' 237 00:18:30.160 --> 00:18:34.599 s a favor. However, this scheme has two types of deductions. The 238 00:18:34.680 --> 00:18:40.519 main is option a and the second is the verifiable deduction. Right now, 239 00:18:40.759 --> 00:18:45.799 we' re going to analyze each one of them SOK' s. Let 240 00:18:45.839 --> 00:18:52.359 ' s start with the dedptions that are verifiable and for us to decide, 241 00:18:52.480 --> 00:18:52.920 we would have to do an exercise that is the same. Right now, 242 00:18:53.200 --> 00:18:57.880 we' re going to be watching for numbers so that it' s the 243 00:18:57.960 --> 00:19:00.680 easiest thing to do, mainly the option of expenses like prays. Here what 244 00:19:00.720 --> 00:19:07.519 is it I can deduce if I use this option, the main one would 245 00:19:07.599 --> 00:19:11.319 be the prior tax. The pre- tax is paid on an annual basis. 246 00:19:11.359 --> 00:19:15.960 However, I have now seen that there are places where you pay it 247 00:19:15.000 --> 00:19:18.960 as on a monthly basis on an annual account. Just keep it in mind 248 00:19:18.039 --> 00:19:22.839 that the pradial tax is deductible because we have to pay it for having a 249 00:19:22.920 --> 00:19:27.359 real estate. Then we can deduce it as an expense with probable number two 250 00:19:27.480 --> 00:19:33.799 talks about maintenance costs that do not involve additions or better to the good and 251 00:19:33.200 --> 00:19:37.720 the one that is concerned and for water consumption, provided that they are not 252 00:19:37.839 --> 00:19:41.000 paid by those who use the real estate. Something here that seems to me 253 00:19:41.079 --> 00:19:45.440 now is right now. We' re going to see it on the next 254 00:19:45.559 --> 00:19:48.039 film, but the first thing they tell us. Maintenance costs are deductible, 255 00:19:48.440 --> 00:19:52.720 but none that is either additions or improvements to the good, that is, 256 00:19:53.039 --> 00:19:57.240 if we' re going to make you a second floor or something, someone 257 00:19:57.279 --> 00:20:00.279 here doesn' t come in any more. We had handling costs and water, 258 00:20:00.720 --> 00:20:06.480 but when the person who is granting the lease pays it, if our 259 00:20:06.559 --> 00:20:08.559 tenant is the one who pays the water or is the one who is paying 260 00:20:08.599 --> 00:20:12.519 for the additions or improvements, then we cannot make the deduction as such. 261 00:20:14.279 --> 00:20:21.039 Real interests are also deusible to us. When they come from loans that we 262 00:20:21.119 --> 00:20:26.680 are using to make purchases construction improvements to immaculate goods as such, then we 263 00:20:26.799 --> 00:20:32.319 also have to have the tax voucher corresponding to this issue, in which it 264 00:20:32.640 --> 00:20:42.200 was my for Now, also enters within the verifiable expenses the honorary commissions, 265 00:20:44.160 --> 00:20:48.640 as well as the taxes, quotas or contributions that, according to the law, 266 00:20:48.839 --> 00:20:52.799 corresponds to us to cover on those salaries, even if we have the 267 00:20:52.880 --> 00:20:59.359 accountant that is leading to our lease regime, because they also enter their fees 268 00:20:59.400 --> 00:21:02.960 and we do have a person who is engaged in collecting the rents for us 269 00:21:03.039 --> 00:21:07.200 and we have him as wage earners today in commissions. That too, we 270 00:21:07.279 --> 00:21:11.240 can say nothing more. It is always necessary to have the disrespondents, equal 271 00:21:11.359 --> 00:21:15.039 to the amount of insurance premiums that cover the respective assets. Investments in constructions 272 00:21:15.599 --> 00:21:22.680 including additions and improvements are also deductible. This opposite to the number two we 273 00:21:22.680 --> 00:21:26.039 saw earlier, which in the other just limited us to maintenance costs, here 274 00:21:26.759 --> 00:21:32.319 we can see that we also include additions and improvements, that that excluded us 275 00:21:32.359 --> 00:21:37.039 in the number two. No. Now, when it is wise for us 276 00:21:37.119 --> 00:21:41.880 to choose verifiable expenses, when we are certain that we will do the best 277 00:21:41.960 --> 00:21:45.119 additions during this year that, for example, in two thousand twenty- four, 278 00:21:45.640 --> 00:21:48.440 I know that I will be making additions and improvements and it will cost 279 00:21:48.440 --> 00:21:52.279 me such a number that we already have projected. So in that part, 280 00:21:52.480 --> 00:21:57.079 I already want to opt for this kind of deduction. Here we could see, 281 00:21:57.200 --> 00:22:02.240 for example, if we have an income of ten thousand pesos and I 282 00:22:02.319 --> 00:22:06.519 have verifiable expenses of four thousand five hundred on the basis of the tax, 283 00:22:06.920 --> 00:22:08.440 because it is five five hundred on that basis. I' m gonna start 284 00:22:08.440 --> 00:22:12.920 paying taxes. Then that' s all. We would have to be very 285 00:22:14.039 --> 00:22:17.119 clear on how much I' m going to pay maintenance for the good, 286 00:22:17.519 --> 00:22:21.359 how much water payment, how much premium insurance payment, do as I now 287 00:22:21.519 --> 00:22:23.759 do numbers and say good it suits me or it doesn' t suit me. 288 00:22:23.799 --> 00:22:26.359 Right now, let' s see the next one. And, please, 289 00:22:26.680 --> 00:22:32.960 we have, on the other hand, a question that is called optional 290 00:22:32.960 --> 00:22:36.079 deduction. The other is a verifiable option where we saw all the expenses that 291 00:22:36.240 --> 00:22:38.720 we can use, and this is the optional addition. The optional deduction What 292 00:22:38.759 --> 00:22:42.400 do you mean? It means that we apply thirty- five percent directly on 293 00:22:42.480 --> 00:22:48.960 income. If we are receiving ten thousand pesos, to those ten thousand pesos, 294 00:22:48.480 --> 00:22:52.680 we apply thirty- five percent direct and we have here, for example, 295 00:22:52.039 --> 00:22:56.400 with a tax base of six thousand five hundred pesos. I mean, 296 00:22:56.559 --> 00:23:03.559 they don' t need to be here now, so they' re asking 297 00:23:03.799 --> 00:23:04.759 for water bills, keeping this from each other. No. So, if 298 00:23:04.839 --> 00:23:08.480 you' re talking about this, you' d have to listen, because 299 00:23:08.519 --> 00:23:12.680 you know that the truth this year I' m not going to add to 300 00:23:12.839 --> 00:23:15.480 my good, no, I' m not going to have the good assured, 301 00:23:15.720 --> 00:23:18.160 I' m not going to have all those expenses. Then I decide 302 00:23:18.440 --> 00:23:22.599 to opt for the optional deduction. No, however, because there will be 303 00:23:22.680 --> 00:23:26.319 who if it suits you for that yes, it is super important to be 304 00:23:26.400 --> 00:23:29.559 very clear on how we see the fiscal year. We have to see it 305 00:23:29.559 --> 00:23:33.079 from January to December and decide what I' m going to do and how 306 00:23:33.079 --> 00:23:34.799 I' m going to do it. The optional deduction, apart from the 307 00:23:34.799 --> 00:23:38.359 direct thirty- five percent, also has what is being the prior tax, 308 00:23:38.680 --> 00:23:44.279 as I have commented not on the other Before, in this optional deduction you 309 00:23:44.279 --> 00:23:48.000 apply the direct thirty- five percent and when you make the payment of the 310 00:23:48.079 --> 00:23:52.319 prior tax, also in the declaration comes a part where you can put the 311 00:23:52.319 --> 00:23:55.880 prior tax. As such, this optional deduction does not exclude the property tax. 312 00:23:56.720 --> 00:24:02.440 It is also influential that follows. It is also very important for me 313 00:24:02.519 --> 00:24:06.480 now that in the regulation of the law the rent was imposed on Article One 314 00:24:06.519 --> 00:24:11.799 hundred and ninety- six. When we opt for either of the two options 315 00:24:11.839 --> 00:24:18.720 we saw above, in verifiable expenses or optional deduction, we are giving up 316 00:24:18.880 --> 00:24:22.240 one or the other. I can' t tell you then, that I 317 00:24:22.319 --> 00:24:26.000 ' m going to make my comes and upgrades this year and I' m 318 00:24:26.119 --> 00:24:30.319 going to go for the verifiable ones. I did, but already in March 319 00:24:30.359 --> 00:24:33.359 you know that, like I' m not going to do better, not 320 00:24:33.400 --> 00:24:34.920 better, I change my optional. No, I mean, when we say 321 00:24:36.000 --> 00:24:41.119 it' s one, we have to stay the whole fiscal year keeping on 322 00:24:41.119 --> 00:24:44.480 that line. If I have chosen verifiable expenses, then it will be my 323 00:24:44.480 --> 00:24:48.480 responsibility. It' s catching country and others that meets tax requirements. It 324 00:24:48.559 --> 00:24:51.960 ' s super important for them to be deductible and, in their case, 325 00:24:52.319 --> 00:24:55.039 if I opted for the Teinta and five percent, but suddenly I started to 326 00:24:55.039 --> 00:24:59.519 put it in the house and it turns out that the amount of being pushing 327 00:24:59.599 --> 00:25:03.519 it better towards the house, to put it as I would have agreed, 328 00:25:03.799 --> 00:25:07.640 more than thirty- five percent, because here we have the Regulation where they 329 00:25:07.599 --> 00:25:11.759 tell us to hear, because if you already catch this, you can' 330 00:25:11.759 --> 00:25:12.759 t change it until the next year. Not then to take it into account. 331 00:25:25.480 --> 00:25:30.039 Now, I' m following the line my partner is commenting on, 332 00:25:30.039 --> 00:25:34.039 if I talk a little bit about his lease in the law part and that 333 00:25:34.079 --> 00:25:40.920 recommends that in the matter of his lease, it will only seduce the amount 334 00:25:40.960 --> 00:25:44.839 of rent paid by the rentee of the renter, that is, that in 335 00:25:45.240 --> 00:25:49.000 this part only you are. No other deduction may be applied, except for 336 00:25:49.079 --> 00:25:56.759 the amount of your agreed subletting tool. No. On this side, then, 337 00:25:56.000 --> 00:26:06.680 it is important to consider that no further translation can be applied. However, 338 00:26:06.920 --> 00:26:12.039 it is also important to bear in mind that the taxpayer is occupying a 339 00:26:12.160 --> 00:26:17.279 part of the immovable property that is being surrendered, in which his income is 340 00:26:17.359 --> 00:26:22.640 being derived, it is not possible to deduct what are the parts of the 341 00:26:22.640 --> 00:26:27.920 expenses that he is carrying out for the immovable property, or until the prior 342 00:26:29.559 --> 00:26:33.039 tax and in the part of the rights of cooperation of works, of public 343 00:26:33.039 --> 00:26:38.319 works that correspond proportionally to the unit for which he occupies, not or that 344 00:26:38.400 --> 00:26:48.839 which is giving or lending to the reborn free of charge could be said on 345 00:26:48.960 --> 00:26:55.200 the other hand, we have what are the provisional payments, then taking into 346 00:26:55.240 --> 00:27:02.920 account the optional deduction, which is not or I can deduct from them the 347 00:27:02.960 --> 00:27:10.160 verifiable expenses and the amounts that I can use until deduction as in his lease. 348 00:27:10.680 --> 00:27:15.279 We also have the next time what interim payments are. These must be 349 00:27:15.319 --> 00:27:22.559 made by declaration on a monthly or quarterly basis, at the latest on the 350 00:27:22.640 --> 00:27:26.720 17th day of the immediate month following the month of payment. And this, 351 00:27:26.799 --> 00:27:32.640 then, should be made the law mention that in the authorized offices or come 352 00:27:32.680 --> 00:27:41.200 the platforms that the authority let make the declarations, did not speak of the 353 00:27:41.279 --> 00:27:45.720 payments quarterly, because quarterly in the law co this one comment that those taxpayers 354 00:27:45.839 --> 00:27:52.920 who only obtain income from this regime, which is rent, in this same 355 00:27:52.960 --> 00:27:57.680 chapter comments that when the monthly amount does not exceed ten general minimum wages, 356 00:27:59.279 --> 00:28:03.160 now what they say are no longer minimum salaried, but what they are humas. 357 00:28:04.240 --> 00:28:11.880 The provisional payments may be made on a quarterly basis by a total of 358 00:28:11.000 --> 00:28:15.880 10 amounts in force raised per month. That is to say, ten humas 359 00:28:15.920 --> 00:28:21.759 equal me to one thousand thirty- seven forty high a month, which is 360 00:28:21.839 --> 00:28:25.079 thirty forty for the days. It gives me that the income of thirty- 361 00:28:25.480 --> 00:28:29.519 one thousand five hundred thirty- six monthly must not be greater so that I 362 00:28:29.599 --> 00:28:34.000 can make my interim games payments on a quarterly basis. It is important to 363 00:28:34.039 --> 00:28:41.000 keep in mind and the amount is not to exceed the amount in order to 364 00:28:41.000 --> 00:28:48.640 do so. In addition, apart from being in the lease system as such, 365 00:28:48.799 --> 00:28:53.279 there is the option of lease, but in resico. So here we 366 00:28:53.400 --> 00:28:57.440 have what are the tables to perform what, which is the calculation of the 367 00:28:57.440 --> 00:29:03.759 provisional declarations for in the case of lease as such, without applying the recicum. 368 00:29:04.039 --> 00:29:11.440 We have to use this table to calculate the tax in case we are 369 00:29:11.440 --> 00:29:15.880 in recycling to measure the income and see what rate you apply not for the 370 00:29:15.920 --> 00:29:19.960 payment of taxes. And we are going to comment on something, and in 371 00:29:21.119 --> 00:29:26.720 itself, here, we have a comparative chart here in which we can see, 372 00:29:26.799 --> 00:29:30.359 as taxpayers, which is what suits us in reciprocating which subject. It 373 00:29:30.400 --> 00:29:34.240 is just that they are limiting us in a certain way to a ceiling of 374 00:29:34.599 --> 00:29:38.359 annual revenue which is an additional three million five hundred thousand, which we cannot 375 00:29:38.480 --> 00:29:42.799 be partners. This is now like the most important ones. So that you 376 00:29:42.880 --> 00:29:47.400 may decide, hear, for which one suits me, because we can see 377 00:29:47.440 --> 00:29:51.200 that, for example, in resic the maximum rate is two point fifty. 378 00:29:51.319 --> 00:29:55.720 However, we and we go to the general rate here and see that it 379 00:29:55.799 --> 00:29:59.559 reaches thirty- five percent, then we would have to delineate what is being 380 00:29:59.599 --> 00:30:04.319 most convenient for us. Not there' s thirty- five and here' 381 00:30:04.400 --> 00:30:07.480 s two point five. Yeah, that' s pretty much the difference. 382 00:30:07.079 --> 00:30:11.920 However, each case is super specific. We would have to see if they 383 00:30:12.000 --> 00:30:17.160 have more revenue and are partners all over the other context. No, and 384 00:30:17.319 --> 00:30:21.440 this is what we are seeing right now in the presentation if we comment that 385 00:30:21.480 --> 00:30:26.279 we are seeing the lease regime for natural persons in the fourth title and the 386 00:30:26.400 --> 00:30:30.559 part here of Terrecico, because also, it can be used nothing more to 387 00:30:30.559 --> 00:30:33.319 have the visualization of both tablets and they can see more or less the equal 388 00:30:33.440 --> 00:30:37.279 tax part right now. There are some calculations, some calculations where maybe it 389 00:30:37.559 --> 00:30:41.160 ' s a little clearer. I do not think it is the operative that 390 00:30:41.480 --> 00:30:45.559 yes, yes, ok this, considering that there are the three options, 391 00:30:47.000 --> 00:30:49.480 as already I have commented, what is the verifiable deduction, the optional deduction 392 00:30:49.480 --> 00:30:55.160 of thirty- five percent direct on the income or this tax under repsicono in 393 00:30:55.279 --> 00:31:02.359 this part we have that graphically or this with numbers goes in verifiable deduction. 394 00:31:03.759 --> 00:31:07.559 Let' s have that the income is ten useful zero and a verifiable expense 395 00:31:07.640 --> 00:31:11.079 for three thousand. Now yes, using the tablet of the former depository, 396 00:31:11.200 --> 00:31:15.440 which is for the general, the recordable base, which remains to us of 397 00:31:15.480 --> 00:31:18.480 seven thousand, using what is, applying the lower limit, which is six 398 00:31:18.920 --> 00:31:22.400 thousand three hundred thirty- two, this gives us a surplus of six hundred 399 00:31:22.480 --> 00:31:26.599 sixty- seven point ninety- four, applying the percentage in the range of 400 00:31:26.680 --> 00:31:30.160 income that from the ten point eighty- eight percent gives us seventy- two 401 00:31:30.240 --> 00:31:34.680 point sixty- seven. Adding to what is the fixed fee is that it 402 00:31:34.799 --> 00:31:37.759 is three hundred seventy- one point eighty- three, gives us a tax 403 00:31:37.839 --> 00:31:42.559 to pay of four hundred forty- four point five not to pay from m 404 00:31:42.759 --> 00:31:48.880 In this month you are receiving the ten zero income in the case of using 405 00:31:48.920 --> 00:31:55.119 what is the optional deduction of thirty- five percent direct on income. We 406 00:31:55.200 --> 00:31:59.279 already have that for the income is ten zero. Now the verifiable expenses would 407 00:31:59.359 --> 00:32:02.000 be dirs thousand fifteen. The recording base is down six thousand five hundred. 408 00:32:02.400 --> 00:32:07.200 The lower limit is equal because it is in the same range as the entry 409 00:32:07.200 --> 00:32:12.599 limit. The surplus now gives us one hundred and sixty- seven point ninety 410 00:32:12.880 --> 00:32:15.720 - four, not using the percent that gives us eighteen point twenty- seven. 411 00:32:16.079 --> 00:32:20.400 Adding to the fixed quota three hundred and seventy- one point eighty- 412 00:32:20.799 --> 00:32:22.720 three, gives us a tax to pay of three hundred and ninety point ten. 413 00:32:23.359 --> 00:32:29.720 However, in the recico part this same this article of Law 10 is 414 00:32:29.720 --> 00:32:36.440 commented that it is without deduction. It' s this directly the income as 415 00:32:36.880 --> 00:32:42.480 from the east by the rate we have that the ten zero is the one 416 00:32:43.160 --> 00:32:46.920 percent gives us a hundred off no. Here it is very important to consider 417 00:32:47.279 --> 00:32:53.079 that for the way you want to tax or pay taxes, it is advisable 418 00:32:53.200 --> 00:32:57.880 to make some preliminary calculations to see which one suits me the most and for 419 00:32:57.880 --> 00:33:02.119 which the child. It should also be mentioned that once one of these is 420 00:33:02.240 --> 00:33:07.279 chosen, it should not be variable in the year already once the verifiable addition, 421 00:33:07.400 --> 00:33:12.720 the optional case deduction, has been chosen. I can' t change 422 00:33:12.720 --> 00:33:19.000 it. Now we already have a quadrite here that can already be the summary 423 00:33:19.039 --> 00:33:22.119 of what we were talking about earlier. However, the part of the option 424 00:33:22.160 --> 00:33:25.960 is verifiable. Now on the tablet I put as if he was a paid 425 00:33:25.960 --> 00:33:31.400 contributor, that he did go asking the vouchers and if you see it is 426 00:33:31.559 --> 00:33:35.880 very similar? It' s not very similar to the part of verifiable expenses. 427 00:33:36.200 --> 00:33:38.720 However, this verifiable expense can be much higher, not that it can 428 00:33:38.720 --> 00:33:42.839 be four, one thousand five, one thousand six zero here nothing more. 429 00:33:42.880 --> 00:33:46.480 It is so that you have more approximate numbers and you can see the difference 430 00:33:47.079 --> 00:33:52.359 of a verifiable expense with an optional deduction see that it is convenient. And 431 00:33:52.400 --> 00:33:54.519 right now, we saw a chat over there. I think they want whether 432 00:33:54.640 --> 00:33:59.400 we can apply options and so on. As Maggie comments, we already know 433 00:33:59.440 --> 00:34:02.079 that in Recico for ISR because I was going it' s something else, 434 00:34:02.519 --> 00:34:06.119 and right now, we' re talking about Estera. For Mr is direct, 435 00:34:06.400 --> 00:34:08.400 i e, about ten thousand. The tablet that we saw on the 436 00:34:08.440 --> 00:34:12.280 previous signature is applied to them and that' s what comes out to pay. 437 00:34:12.679 --> 00:34:15.920 Obviously, it will vary if a natural person is being rented to a 438 00:34:15.000 --> 00:34:19.440 moral person. I think that right now in the genominas that follow we approach 439 00:34:19.480 --> 00:34:22.400 that the same if we don' t talk about it, and that already 440 00:34:22.480 --> 00:34:29.800 varies if you pay more and after retention without another retention and so on, 441 00:34:30.119 --> 00:34:30.960 or here they come talking about what' s about retention. Now when a 442 00:34:31.079 --> 00:34:37.880 natural person to this, to this lease with a moral person, in this 443 00:34:37.039 --> 00:34:43.239 in moral persons it is the ones who must make good to make the retention 444 00:34:43.360 --> 00:34:46.119 as provisional payment at the time that it turns out to apply, since the 445 00:34:46.119 --> 00:34:52.800 rate of ten percent on the income is charged by the lease, not on 446 00:34:52.800 --> 00:35:00.000 this one and since without applying any deduction, this should be mentioned that it 447 00:35:00.280 --> 00:35:05.400 is the taxpayer who must provide what is the tax voucher in which the tax 448 00:35:05.519 --> 00:35:07.599 withheld is recorded is duly broken down. In question isr is ten percent on 449 00:35:07.639 --> 00:35:15.039 income and in question went, as two thirds. It' s not the 450 00:35:15.079 --> 00:35:19.360 retention amount. This, then, applies to that what is not a house 451 00:35:19.400 --> 00:35:22.519 room that is not furnished, not but that is going straight. If here 452 00:35:22.559 --> 00:35:28.639 we are looking at an example of a commercial premises lease. As Margarita comments, 453 00:35:29.400 --> 00:35:32.760 yes, it is important to limit us first. Now if we' 454 00:35:32.880 --> 00:35:38.559 re the ones making regime money, see exactly how much we want to earn. 455 00:35:38.599 --> 00:35:42.400 That is the most important thing about this issue. Why, because, 456 00:35:42.679 --> 00:35:46.599 right now, we can see here the subtotal part. In this part of 457 00:35:46.639 --> 00:35:51.760 subtotal there' s what we get paid what' s going on or what 458 00:35:51.920 --> 00:35:54.719 they give us in a check or whatever' s the total. As such, 459 00:35:54.960 --> 00:35:59.519 then always, always tell your accountant. Listen, I want fifteen zero 460 00:35:59.559 --> 00:36:02.719 to fall on my count, for example, on this fifteen thousand four hundred 461 00:36:02.719 --> 00:36:05.639 and seventy- four point twenty- three. I want on my account. 462 00:36:05.760 --> 00:36:08.559 You don' t know how pyramids the amounts, but I want that. 463 00:36:08.639 --> 00:36:13.840 This is when we' re with a moral person right now I was commenting 464 00:36:13.880 --> 00:36:15.880 not here we can see the example when we' re being held back by 465 00:36:15.880 --> 00:36:19.719 ten percent. However, nothing more. It should be noted that, as 466 00:36:19.760 --> 00:36:22.880 we saw arris and as we are not addressing it here res psycho, the 467 00:36:22.920 --> 00:36:25.039 rate is one point twenty- five percent. Here we are seeing as an 468 00:36:25.079 --> 00:36:29.760 example with the ten percent. And if we 100 mpre, if we' 469 00:36:29.800 --> 00:36:35.440 re the ones making money here, mentalize how much I want the total to 470 00:36:35.679 --> 00:36:38.280 fall already with more he was less retention, he was less retention of ISR 471 00:36:38.360 --> 00:36:42.039 and so on. And, as discussed above, it only applies if we 472 00:36:42.119 --> 00:36:45.639 ' re blowing up morals. The issue of retentions was both going and going. 473 00:36:50.519 --> 00:36:54.679 On the other hand, this one we have that the moral persons, 474 00:36:54.880 --> 00:37:00.599 although they are the ones obliged to make the withholdings, can choose to press 475 00:37:00.719 --> 00:37:05.159 professional proof fiscal or the natural person to realize what is the voucher, as 476 00:37:05.440 --> 00:37:09.159 is the invoice that we saw above, that in practice is what we really 477 00:37:09.159 --> 00:37:15.480 always see, not that the physical person is the one who makes the east, 478 00:37:15.239 --> 00:37:20.760 the tax voucher and disaggregates the retentions for the moral person to make them 479 00:37:20.840 --> 00:37:22.199 and not being the other way around. When the moral person imitates what is 480 00:37:22.280 --> 00:37:25.760 the record of retentions, not only to keep it in mind that, since 481 00:37:25.760 --> 00:37:32.400 the purchase before the prosecutor must be duly issued. This I did comment that 482 00:37:32.559 --> 00:37:37.599 it was the difference between physical person and moral person. Here we have it 483 00:37:37.719 --> 00:37:39.280 a little bit with numbers to make it a little more understandable. No, 484 00:37:39.719 --> 00:37:44.280 in the case that the lease is from a natural person to a natural person, 485 00:37:45.079 --> 00:37:49.599 considering it to be a commercial place, we have that its total is 486 00:37:49.599 --> 00:37:52.320 ten zero. He was sixteen percent is one thousand six hundred. The total 487 00:37:52.400 --> 00:37:58.480 to be collected from that of the east taxpayers is eleven thousand hundred and sixty. 488 00:37:59.000 --> 00:38:02.280 No, in the case of lease of natural person moral person, we 489 00:38:02.320 --> 00:38:07.719 have a total sub of ten zero being more. The pound of sixteen thousand 490 00:38:07.880 --> 00:38:13.840 six hundred minus the retentions of ise king of iva. We have a total 491 00:38:13.880 --> 00:38:16.079 of nine thousand five hundred thirty- three left. Not here, as I 492 00:38:16.199 --> 00:38:22.559 commented, if it is important to consider how much the natural person wants to 493 00:38:22.679 --> 00:38:25.760 earn or have in his bank account. It is consided by decreasing retentions. 494 00:38:25.840 --> 00:38:30.960 No, although retentions are this interim payments in favor of the natural person, 495 00:38:30.440 --> 00:38:36.679 it is important to consider the amount that net wants to have this net in 496 00:38:36.800 --> 00:38:40.280 your bank account. No. On the other hand, it is important to 497 00:38:40.360 --> 00:38:46.880 mention that in the CEFED and it is advisable to describe the mez to which 498 00:38:47.039 --> 00:38:51.360 the income corresponds and the number of property that it should have. No. 499 00:38:52.039 --> 00:38:55.039 If, on the other hand, when billed at the SADH, I have 500 00:38:55.159 --> 00:39:00.719 to see the lease part, comes a special no to specify the number to 501 00:39:00.840 --> 00:39:06.239 predict. With this performance four zero and so on, we have a new 502 00:39:06.280 --> 00:39:10.239 special for us to identify the previous number. However, I have also seen 503 00:39:10.360 --> 00:39:15.480 in practice that there are accounting systems that do not come that node, not 504 00:39:15.599 --> 00:39:19.440 because they are not now, yes it is widespread and we, as taxpayers 505 00:39:19.559 --> 00:39:23.719 or the same, if we have the accountant, verify that the accounting system 506 00:39:23.880 --> 00:39:29.320 that are using the billing system, includes this new to the prying to see 507 00:39:29.360 --> 00:39:36.159 that we are filling it correctly. On the other hand, the obligations of 508 00:39:36.239 --> 00:39:39.079 taxpayers who pay the most under this regime. In addition to doing what your 509 00:39:39.159 --> 00:39:44.199 tax payments are, you have to apply, which is the registration in the 510 00:39:44.239 --> 00:39:49.719 Federal Taxpayers' Register two, keep accounts in accordance with the tax code and 511 00:39:49.800 --> 00:39:55.840 all its regulations that are duly registered and the materiality of the text. On 512 00:39:55.960 --> 00:40:00.000 the other hand, it is necessary to issue what are previously fiscal syans for 513 00:40:00.000 --> 00:40:05.360 the compensations received, as we mentioned above, that the property must be broken 514 00:40:05.400 --> 00:40:12.159 down, is the number to be predicted and the corresponding table. On the 515 00:40:12.320 --> 00:40:19.159 other hand, when it comes to some real estate lease judgment, here now 516 00:40:19.159 --> 00:40:27.079 we must add it to this fraction in which the income is condemned to the 517 00:40:27.199 --> 00:40:34.320 payment of the expired rents, the Authority will ask for proof of the proofs 518 00:40:34.440 --> 00:40:40.000 that were not paid, in order to prove that, of course, that 519 00:40:40.039 --> 00:40:44.519 debt is owed. In the event that these vouchers are not being issued, 520 00:40:45.199 --> 00:40:51.960 the Authority will tell the SAT that they are limiting these vouchers to us and 521 00:40:52.119 --> 00:40:57.480 the SAT will have a maximum period of five days from the expiration of the 522 00:40:57.559 --> 00:41:01.199 deadline by which the judicial authority has granted the creation to comply with this requirement 523 00:41:01.320 --> 00:41:07.360 for the issuance of the tax vouchers. It is important to mention here that, 524 00:41:08.519 --> 00:41:14.159 since it is now essential to issue what the CPDS are for this concept, 525 00:41:15.159 --> 00:41:20.440 in addition to assuming that their lessor does not want to give you their 526 00:41:20.440 --> 00:41:22.920 RPC. Or say I don' t have, I don' t know 527 00:41:22.920 --> 00:41:27.800 no tribute. Now what you are told can issue what your tax voucher is, 528 00:41:28.000 --> 00:41:32.079 using the generic RPS, as long as you put in the data of 529 00:41:32.199 --> 00:41:36.960 the person you are renting, not how you name, address and more description 530 00:41:37.039 --> 00:41:42.400 in the concept to make it clear that you are renting them and, in 531 00:41:42.440 --> 00:41:45.159 the case of some judgment, you can prove that you actually owe these amounts 532 00:41:45.199 --> 00:41:58.400 of income. On the other hand, as I commented to Yossis and as 533 00:41:58.440 --> 00:42:01.199 one of the obligations is that in the purchase but first it must contain the 534 00:42:01.320 --> 00:42:05.920 peredial account number of the property and the data or, where applicable, the 535 00:42:05.960 --> 00:42:12.199 identification details of the real estate participation certificate. Not Morty Sers. Another part 536 00:42:12.280 --> 00:42:19.199 of the obligations is that they must submit the provisional declarations and they must make 537 00:42:19.920 --> 00:42:22.880 it the day after the seventeenth of the following month the one in which the 538 00:42:22.960 --> 00:42:28.880 operation of the consideration received for the amount agreed. In cash, there are 539 00:42:28.960 --> 00:42:31.559 those here who give them more time, because we already know why for their 540 00:42:31.760 --> 00:42:35.760 RFC that might give them two more days, three more days, etcetera. 541 00:42:37.239 --> 00:42:43.760 There is also an obligation to submit, which is the annual declaration by 30 542 00:42:43.840 --> 00:42:47.320 April at the latest, because of the revenue that was received in the fiscal 543 00:42:47.400 --> 00:42:55.800 year. And we also have to, in the event that this training is 544 00:42:57.159 --> 00:43:02.719 being received through the operation of IFAD and this same commission, the institution will 545 00:43:02.800 --> 00:43:08.079 take the books, issue them to the tax vouchers and make the interim payments 546 00:43:08.159 --> 00:43:15.400 to the person who is doing this service, so to speak, will give 547 00:43:15.440 --> 00:43:22.079 them a record of the returns obtained by thirty- one January of each year. 548 00:43:22.920 --> 00:43:29.239 So it is important to be aware that the user trust is performing, 549 00:43:29.840 --> 00:43:36.159 is carrying her books and is firing the vouchers for these concepts. On the 550 00:43:36.280 --> 00:43:42.480 other hand, natural persons have some facilities. For those who have no income 551 00:43:42.880 --> 00:43:49.280 greater than four zero to four million will be relieved of fulfilling what is the 552 00:43:49.920 --> 00:43:53.719 sending of e- accounting and what is the presentation of the statement of information 553 00:43:53.760 --> 00:44:00.599 of operations. With third, it is important to consider them as four zero 554 00:44:01.079 --> 00:44:05.519 four million in the fiscal year. If these are exceeded in practice, you 555 00:44:05.599 --> 00:44:12.159 must comply with these two declarations. However, I, in practice, have 556 00:44:12.320 --> 00:44:15.840 seen that, even if you have the facility of notio, the oprinion of 557 00:44:15.920 --> 00:44:21.920 fulfillments actually comes out negative. Although he' s here in Miscellaneous and so 558 00:44:21.920 --> 00:44:25.119 on. I didn' t tell them to trust each other, because Gods 559 00:44:25.159 --> 00:44:30.679 are still fineable. So, although we have the feasibility here actually in practice, 560 00:44:31.199 --> 00:44:35.840 one if you do not send it and have the constancy of whether the 561 00:44:35.880 --> 00:44:40.639 compliance opinion, the negative tent by CT as well as, is defensible by 562 00:44:42.519 --> 00:44:46.360 this concept. But, anyway, if you do not want to spend more 563 00:44:46.360 --> 00:44:51.039 time on it, then it is better to present it. And I think 564 00:44:51.239 --> 00:44:55.639 that' s all from our side. In case you have doubts or comments, 565 00:44:58.039 --> 00:45:04.480 here we review them. We stay a minute away. Yeah, all 566 00:45:04.639 --> 00:45:08.079 right, somewhere, I' m on time because yeah, there' s 567 00:45:08.480 --> 00:45:16.559 enough questions, some of them I think already answered, but I' m 568 00:45:16.639 --> 00:45:22.920 going up to see what happens if I sublet an apartment and this person is 569 00:45:22.920 --> 00:45:27.320 the one who furnishes it and rents it. In the case of VAT here 570 00:45:27.440 --> 00:45:30.119 now we could not be very creative about the law, because the law is 571 00:45:30.239 --> 00:45:36.360 already telling us no. If you' re renting here on this case, 572 00:45:36.719 --> 00:45:40.960 we' re subletting an apartment that' s already furnished in this part. 573 00:45:42.079 --> 00:45:45.880 The law is clear as to when causes I went and when you didn' 574 00:45:45.800 --> 00:45:51.079 t go, if you' re giving it up and you don' t 575 00:45:51.079 --> 00:45:51.639 cause it if it' s not being in this part. If we are 576 00:45:51.719 --> 00:45:54.639 already going to see each other, as well as in the background, because 577 00:45:54.639 --> 00:46:00.880 already the thing the good, in this case the time, thing is already 578 00:46:00.880 --> 00:46:04.719 with the characteristics to be furnished, then there yes, already, we already 579 00:46:04.840 --> 00:46:06.000 have it as ah but it is that I did not furnish it. The 580 00:46:06.000 --> 00:46:08.400 grandfather, the other one spoke to me not that I put him in this 581 00:46:08.440 --> 00:46:14.079 situation, because they already gave you this part so and we could frame it 582 00:46:14.119 --> 00:46:16.880 in this part. However, Pamela, if they would be half- difficult 583 00:46:17.000 --> 00:46:20.840 as that authority. Yeah, it' s hard for the Authority, because 584 00:46:21.119 --> 00:46:24.519 they put on or know when they' re wearing it furnished or when they 585 00:46:25.039 --> 00:46:30.280 don' t dress it up except and already come the obviously stipulated contract of 586 00:46:30.360 --> 00:46:35.079 hearing I' m super giving you in this part, a part that already 587 00:46:35.079 --> 00:46:37.039 comes with furniture. Count on this, count on that then already if the 588 00:46:37.079 --> 00:46:40.719 authority were to be reviewed, so with lease deals and so on in its 589 00:46:40.800 --> 00:46:45.320 powers of verification, it would already be greatly exaggerated. However, now, 590 00:46:45.199 --> 00:46:49.400 with the scrutiny we have, I no longer know what to think true. 591 00:46:49.480 --> 00:46:53.280 Then it could be, it could be then you have to have it now. 592 00:46:53.360 --> 00:46:57.199 Yeah, we have to look at the contracts. Yeah, yeah, 593 00:46:57.360 --> 00:47:00.559 even pictures, adding them to the contracts. Yes, because right now, 594 00:47:01.440 --> 00:47:12.280 we don' t really know the truth and make an inventory of it not 595 00:47:12.400 --> 00:47:19.280 that it includes optional ISR deduction for Iba if required to order SPD. Yeah, 596 00:47:19.599 --> 00:47:22.559 the thing is, right now we' re boarding, we' re 597 00:47:22.679 --> 00:47:25.159 focusing 100 percent and on SR. However, not in the resco. We 598 00:47:25.280 --> 00:47:29.559 already know that in the enclosure is the cup and everything and super father, 599 00:47:29.840 --> 00:47:31.679 because we don' t have to put up with FIS for adoption. However, 600 00:47:32.119 --> 00:47:37.320 he was being another totally different tax. You understand his ore beam and 601 00:47:37.440 --> 00:47:40.119 channel and he has his own mechanics of law. They' re not the 602 00:47:40.119 --> 00:47:45.639 same. So, even though we are opting for optional deduction, we may 603 00:47:45.840 --> 00:47:57.760 be requesting the PDS for the issue of liva that we have here of josé, 604 00:47:58.239 --> 00:48:02.960 because cyc of surrenders if we can make deductions question, because the law 605 00:48:04.039 --> 00:48:09.000 is very clear. It doesn' t say that you can' t use 606 00:48:09.679 --> 00:48:13.320 any deduction only benefit is the same law, as it tells you, you 607 00:48:13.440 --> 00:48:17.199 can' t have two benefits, have very low rates and apart apply deductions, 608 00:48:17.519 --> 00:48:23.159 it' s not either one or the other, but coughing isn' 609 00:48:23.239 --> 00:48:27.960 t, even if it' s the same, neither can personal deductions or 610 00:48:27.960 --> 00:48:30.079 authorized options, nor personal adoptions per year. However, we already see now 611 00:48:30.079 --> 00:48:34.119 yes as the numbers say hey, because you are really paying to be able 612 00:48:34.199 --> 00:48:36.920 to do very little. Not then, as Maggie says, and now the 613 00:48:37.000 --> 00:48:39.559 law is giving you a chance not to pay so much. So that' 614 00:48:39.599 --> 00:48:44.920 s why he puts this little stick where you say good I give up my 615 00:48:44.920 --> 00:48:47.559 deductions. So yes, you have to plan super well and now you have 616 00:48:47.639 --> 00:48:52.039 to communicate with your accountant to see what your project is in matter of leases 617 00:48:52.119 --> 00:48:53.920 and they will be improvements? And they' re not gonna be improvements? 618 00:48:53.960 --> 00:48:59.800 And see what regime is most convenient for them to execute. No, and 619 00:49:00.400 --> 00:49:04.599 I think, well, I heard it. But as they ask that if 620 00:49:04.639 --> 00:49:08.880 what you rent as the Bnb or other applications is dealt with within the lease 621 00:49:08.880 --> 00:49:14.320 regime, in this case not all that has been going Bnb and others has 622 00:49:14.559 --> 00:49:19.000 its own regime that has been being digital platforms, so we told them that 623 00:49:19.039 --> 00:49:23.360 the nature of the lease is different from that of the irbnv go end is 624 00:49:23.400 --> 00:49:28.440 like a te where we arrive, we are or even there can not be 625 00:49:28.519 --> 00:49:31.079 people who stay a month why not overir Bnb can pass, however, the 626 00:49:31.159 --> 00:49:36.559 nature of the lease as such at contractual and civil level and so on, 627 00:49:36.920 --> 00:49:40.280 because it no longer links with the figure that we have Airbnb' s figure, 628 00:49:40.559 --> 00:49:46.719 then it is a completely separate regime, totally different that declares itself entirely 629 00:49:46.760 --> 00:49:52.320 different in question to that invoices are received by these platforms and are those that 630 00:49:52.440 --> 00:49:57.800 you declare already depending on the option that you said no if provisional payments or 631 00:49:57.920 --> 00:50:01.400 definitive payments by the same one who makes the retention is that it would go 632 00:50:01.480 --> 00:50:07.599 well came in his case. Booking is not the other one, and it 633 00:50:07.760 --> 00:50:08.679 ' s completely different. Now yes, already, in the case that you 634 00:50:08.840 --> 00:50:14.639 laugh outside, also the same regime has the option that you specify the revenues 635 00:50:15.320 --> 00:50:20.599 that you received directly, not by your customers or not by your raimentaries, 636 00:50:20.840 --> 00:50:24.480 but directly from the platforms. But yes, it is a totally different regime. 637 00:50:25.920 --> 00:50:30.840 Ok, very well and good here Juan congratulates them for the talk and 638 00:50:30.960 --> 00:50:34.760 asks us what is their opinion in the improvements of a building, for example, 639 00:50:34.880 --> 00:50:39.119 the installation of air conditioners, because if you are going to opt for 640 00:50:39.119 --> 00:50:45.280 now, yes for the verifiable expenses, if we see an ideal amount ahead, 641 00:50:45.519 --> 00:50:47.719 that is, it has nothing else to do, for example, if 642 00:50:47.760 --> 00:50:52.239 they are going to be shopping and they are verifiable, because if you have 643 00:50:52.360 --> 00:50:58.039 to see that those airs and all that goes prostrate real estate that we are 644 00:50:58.159 --> 00:51:01.360 renting as such, not that we can also see it, then it would 645 00:51:01.360 --> 00:51:05.199 be the only question. But I don' t see any such thing about 646 00:51:05.199 --> 00:51:08.679 him. Fine. Well, this is a little bit long and it' 647 00:51:09.480 --> 00:51:15.960 s ideal, because then they say, hey, look, I have such 648 00:51:15.559 --> 00:51:20.280 a thing, I don' t get such a thing and I' m 649 00:51:20.280 --> 00:51:22.400 going to put a hundred thousand pesos of what I don' t know and 650 00:51:22.400 --> 00:51:22.400 of this, but it turns out they' re making improvements to a good 651 00:51:22.400 --> 00:51:23.280 they don' t even declare. Here' s what I do. I 652 00:51:23.320 --> 00:51:27.800 want to do that good either you declare or you' re doing it and 653 00:51:27.840 --> 00:51:29.320 so on and I want to get you into your lease regime. And you 654 00:51:29.400 --> 00:51:32.280 say hey, but wait where you' re going to put so many kilos 655 00:51:32.400 --> 00:51:36.400 of cement and air, so to speak, you don' t say, 656 00:51:36.559 --> 00:51:39.079 it has nothing to do with what you' re renting with your good and 657 00:51:39.239 --> 00:51:44.199 meeble that we' re renting right now and you want to put in all 658 00:51:44.199 --> 00:51:44.199 the improvements you' re getting from others that you' re not even declaring. 659 00:51:44.199 --> 00:51:45.800 Then that' s what I' m saying. We need to be 660 00:51:45.840 --> 00:51:49.599 very specific about improvements to how well we' re doing and whether we' 661 00:51:49.639 --> 00:51:55.239 re reporting it. And here is a reference that holds a property to render 662 00:51:55.400 --> 00:52:00.760 it in co- ownership is named the representative of it for purposes of declaring 663 00:52:01.840 --> 00:52:07.519 iva by all co- owners. The question is how to register notably of 664 00:52:09.280 --> 00:52:15.480 the uncreditable representative that resulted from the purchase of the property, since this would 665 00:52:15.599 --> 00:52:22.400 apply to every monthly payment on behalf of all, since accounting would have that 666 00:52:23.519 --> 00:52:29.519 now yes, that would suggest having an account as to the uncreditable regarding the 667 00:52:29.599 --> 00:52:32.079 purchase, because I understand that they will be from the party to the icon 668 00:52:32.239 --> 00:52:37.119 not to divide as to the owners, equal if you want to tell us 669 00:52:37.199 --> 00:52:39.599 a little more about it to be more specific in the answer. But yes, 670 00:52:39.960 --> 00:52:43.960 this does happen and we do not address it right now in the talk, 671 00:52:44.559 --> 00:52:49.000 but also in the lease regime and in any other one can also have 672 00:52:49.079 --> 00:52:52.960 a co- owner who is now yes that the representative the others are not 673 00:52:52.960 --> 00:52:57.360 represented. However, nothing more than one is the one who is taxing in 674 00:52:57.440 --> 00:53:00.800 the law of the IECR as such in the San Bueno at the time of 675 00:53:00.880 --> 00:53:06.239 making this discharge of co- ownership, as long as we do the increase 676 00:53:06.280 --> 00:53:07.000 of obligations and tell us you do it on your own or by property. 677 00:53:07.559 --> 00:53:10.280 And already in that part they say who is the representative of the co- 678 00:53:10.840 --> 00:53:15.239 ownership, who are the represented ones and already, for purposes, also of 679 00:53:15.400 --> 00:53:17.639 the annual, because the representative is the one who is paying in the name 680 00:53:17.639 --> 00:53:22.199 of the others. Very well and here they congratulate them for the answer and 681 00:53:22.320 --> 00:53:28.000 that to see if they do a talk of platforms, of course, it 682 00:53:28.119 --> 00:53:31.199 is a new topic, truth, yes, and here comes an interesting one. 683 00:53:31.400 --> 00:53:36.719 How to invoice the deposit in guarantee so that it does not cause tax 684 00:53:36.800 --> 00:53:43.960 in the month received from deposit. You can go ahead to the. That 685 00:53:44.000 --> 00:53:47.000 ' s how you want to comment before that. This little thing I remember 686 00:53:47.239 --> 00:53:53.119 right now if you' re taxed on digital platforms, you can' t 687 00:53:53.119 --> 00:53:58.679 tax on Recic, it' s no other thing like candade, so it 688 00:53:59.320 --> 00:54:05.360 ' s important to consider that if I' m going to be in Recico 689 00:54:05.440 --> 00:54:07.239 because of some situation, some other activity other than digital platforms, then I 690 00:54:07.239 --> 00:54:07.239 can' t be there to take this into account now you were already commenting. 691 00:54:08.239 --> 00:54:13.719 Now, here, if we look at the nature of collateral deposit as 692 00:54:13.920 --> 00:54:15.880 you comment, it' s not an income or anything else. They' 693 00:54:15.960 --> 00:54:22.760 re giving us a security deposit regarding protecting us and the tenant makes us some 694 00:54:22.840 --> 00:54:28.079 damage with the immaculate good. Not then in this part. Yes, accountingly, 695 00:54:28.280 --> 00:54:30.800 yes, it has to be recognized logically, but at some point it 696 00:54:30.840 --> 00:54:35.719 will be returned to the end of the contract, that is, at the 697 00:54:35.800 --> 00:54:37.320 moment we leave a deposit, not then we would have to spend as such. 698 00:54:37.360 --> 00:54:40.280 We wouldn' t have to leave it there that if they gave me 699 00:54:40.320 --> 00:54:45.119 five hundred dollars or five thousand pesos, this is nothing more for when the 700 00:54:45.760 --> 00:54:46.679 rent is finished, I will return it to you, then there I give 701 00:54:46.679 --> 00:54:51.159 reverse. However, it would not have to be comfortable or otherwise. And 702 00:54:51.239 --> 00:54:54.280 here again we go to the contract. Eye on your contract you must put 703 00:54:54.400 --> 00:54:59.199 hear me lanito sign that you will give me five thousand hundred thousand. I 704 00:54:59.320 --> 00:55:02.719 don' t know what' s deposit and about that just as much in 705 00:55:02.840 --> 00:55:05.840 a review that can come up. I mean, hey, hey, hey, 706 00:55:06.119 --> 00:55:06.400 hey, hey, hey, hey, hey, hey, hey, 707 00:55:06.400 --> 00:55:06.400 hey, hey, hey, hey, hey, hey, hey, hey. 708 00:55:06.760 --> 00:55:08.639 Turns out you have this income that you' re not declaring to me, 709 00:55:09.119 --> 00:55:12.760 hey, but wait here I have a contract where that' s not 710 00:55:12.760 --> 00:55:15.280 an income. It' s my deposit. Here it is and at the 711 00:55:15.360 --> 00:55:21.840 end of the contract it will be made back to the person. And very 712 00:55:21.960 --> 00:55:30.039 well here they mention if they apply depreciations in probable option, In option checkable, 713 00:55:30.079 --> 00:55:35.920 because now they do that part of the option check as such, because 714 00:55:36.000 --> 00:55:40.119 it must be a completely normal accounting. There you have to see the goods 715 00:55:40.199 --> 00:55:44.400 that are going to be put in, you have to search them and be 716 00:55:44.400 --> 00:55:52.480 doing their depreciations. It' s not going any more and we already have 717 00:55:52.480 --> 00:55:57.360 here. I believe that the last one, the common representative, must have 718 00:55:57.480 --> 00:56:04.320 one in his accounts that reflects the VAT that he will prove, since he 719 00:56:04.440 --> 00:56:07.199 will raise that control until he exhausts it. But since it was a purchase 720 00:56:07.320 --> 00:56:13.159 among several, it was supposed to have ah is I imagine that it is 721 00:56:13.360 --> 00:56:21.280 the representative of that it was property of enfer in this part, as we 722 00:56:21.360 --> 00:56:24.679 said Ahorita see, I suggest that as for the accreditable thing and others, 723 00:56:25.159 --> 00:56:30.199 if you carry a control to the best as you comment even in auxiliaries regarding 724 00:56:30.400 --> 00:56:32.800 how much it corresponds to each one, because, as it is commented, 725 00:56:34.800 --> 00:56:37.840 it does not have to be exhausted as such, but by means of an 726 00:56:37.840 --> 00:56:40.480 auxiliary record. Now that part was going is where you could have control over 727 00:56:40.519 --> 00:56:45.239 it. No, I mean, accountingly speaking, which is what I see 728 00:56:45.280 --> 00:56:49.280 you' re commenting on, no more questions. There' s a lot 729 00:56:49.280 --> 00:56:53.800 of them. Yes, you have kept coming true, super well offend yes, 730 00:56:55.679 --> 00:57:00.400 yes and I believe that right now, today the lease is the real 731 00:57:00.519 --> 00:57:05.599 estate sector. It is an important issue that is at least here we live 732 00:57:06.199 --> 00:57:10.920 everywhere, no, but we are seeing it strong here. I see you 733 00:57:12.000 --> 00:57:15.159 ' re commenting on technology platforms and so on. Not something super important that 734 00:57:15.280 --> 00:57:19.400 I also want to comment on. There are times you say ah so I 735 00:57:19.440 --> 00:57:22.840 ' m going to sell on technology platforms and I' m not going to 736 00:57:22.960 --> 00:57:27.039 visit my accountant. What' s more, I don' t have my 737 00:57:27.199 --> 00:57:30.760 place here physically, but I also stood up on such a platform what happens. 738 00:57:30.960 --> 00:57:35.880 If you don' t have that high on the platform, the company 739 00:57:36.000 --> 00:57:37.760 as such is going to be a retention, if I don' t recall 740 00:57:37.760 --> 00:57:43.280 the twenty percent, which would be much higher than the one you' re 741 00:57:43.280 --> 00:57:44.119 going to apply to you as a final payment. If you follow definitive turkey, 742 00:57:44.880 --> 00:57:47.599 then so that your accountants and they' ll be given art on your 743 00:57:47.639 --> 00:57:52.800 platforms because it puts your data and your RFC and so on would stretch. 744 00:57:52.800 --> 00:57:55.119 No, and maybe right now, I' d be speculating not that maybe 745 00:57:55.159 --> 00:57:59.840 the five percent retentions, but because I didn' t warn your planter to 746 00:58:00.159 --> 00:58:02.360 discharge you and not tell him because they' re going to be holding you 747 00:58:02.559 --> 00:58:06.119 for twenty percent and that' s where your income is going to be diminished. 748 00:58:06.199 --> 00:58:08.639 Not then the now, yes, that the importance of having a communication 749 00:58:08.719 --> 00:58:14.239 rod with the accountants and evaluating what you commented will be for provisional payments or 750 00:58:14.400 --> 00:58:19.119 for definitive phages, not previously. And now that you can do the evaluation, 751 00:58:19.199 --> 00:58:22.559 because with its count no Sometimes it says no, because to take away 752 00:58:22.679 --> 00:58:24.880 the savings at the best of the fees, the savings yes, but because 753 00:58:24.960 --> 00:58:30.480 it is taking the income not at the best, it is greater to the 754 00:58:30.559 --> 00:58:35.480 east to choose that the platform is making your direct retentions. No and I 755 00:58:35.519 --> 00:58:38.840 declared them for you already, because here' s another similar one that says 756 00:58:39.000 --> 00:58:45.039 that if you can tax the lease by house, room and technology platforms by 757 00:58:45.079 --> 00:58:49.239 an apartment in citadels, you can have both. But, as I said, 758 00:58:49.320 --> 00:58:52.000 magi, that is, if they are going to be in the regime 759 00:58:52.440 --> 00:58:55.360 that we are talking about, right now the general rents without subject, but 760 00:58:55.480 --> 00:58:59.320 if they want to be reticent, there are resignations, not that you are 761 00:58:59.559 --> 00:59:05.559 going to be in a company activity, in the leasing and activities the technological 762 00:59:05.559 --> 00:59:09.480 platforms or resico. And there it is important to consider that, if, 763 00:59:10.320 --> 00:59:15.119 as they are discharged from both regimes, it is important to have their declarations 764 00:59:15.519 --> 00:59:21.239 and obligations submitted by each regime. Nothing else because you' re late to 765 00:59:21.320 --> 00:59:24.039 think that on digital platforms I declare it the other one already forgot. It 766 00:59:24.280 --> 00:59:29.159 doesn' t have to be in both yes, and, Right now, 767 00:59:29.440 --> 00:59:34.400 if you take advantage of it, you have to remember that you can give 768 00:59:34.559 --> 00:59:37.840 obligations, that is, do your duties and what you require to do can 769 00:59:37.920 --> 00:59:42.440 have one, two, two hundred or so there is no limit so that 770 00:59:42.440 --> 00:59:44.519 you don' t say ah is that you are real. R logically, 771 00:59:44.599 --> 00:59:47.039 no, but what you say listen is that I' m going to be 772 00:59:47.079 --> 00:59:50.119 a lease and I can' t do digital platforms anymore. Of course you 773 00:59:50.320 --> 00:59:52.400 can mean nothing more than if you have to advise us and see ah so 774 00:59:52.440 --> 00:59:54.119 I' m going to be in this regime. I' d better get 775 00:59:54.159 --> 00:59:55.800 out of here, right now, I' ll wait for you or what 776 00:59:55.800 --> 00:59:59.599 I' ll do. No, so they can have are inclusive no more 777 00:59:59.639 --> 01:00:01.480 in the rest. You know you can' t overdo three million who in 778 01:00:01.519 --> 01:00:09.000 your i and would already be that' s great. Well, that' 779 01:00:09.559 --> 01:00:17.400 s a lot of questions, and this one over here, I think, 780 01:00:17.719 --> 01:00:23.199 to close down another question from rn B, is also the obligation. Uh 781 01:00:25.960 --> 01:00:28.960 - huh Also the one with the trials. No magi. That was if 782 01:00:29.000 --> 01:00:31.280 I remember correctly, I do not know if it was reformation of the twenty 783 01:00:31.480 --> 01:00:34.239 - one, twenty- one, twenty- one, two thousand twenty- 784 01:00:34.239 --> 01:00:36.480 one that was barely guided. Yes, because Maie told it, right now, 785 01:00:37.199 --> 01:00:37.920 but in case it wasn' t very clear to us, true. 786 01:00:38.000 --> 01:00:42.960 Hey, we missed it. If you have a real estate and want to 787 01:00:42.960 --> 01:00:45.639 start a trial, because I think there was a question there, a salojo 788 01:00:45.639 --> 01:00:49.000 floor, I didn' t finish it from the erorite. But if you 789 01:00:49.039 --> 01:00:52.440 have an immutable good and want to start a trial, you have to check 790 01:00:52.519 --> 01:00:55.960 in order to start it that you were paying taxes on that real estate. 791 01:00:57.559 --> 01:01:00.039 Then I say so they have it there. Not that I hear if I 792 01:01:00.119 --> 01:01:04.840 get a tenant or that I want to get out or that I' m 793 01:01:04.920 --> 01:01:07.840 already having trouble putting, because it turns out that I never declared that tax. 794 01:01:07.880 --> 01:01:10.599 I never paid for it, because to start the trial of them I 795 01:01:13.199 --> 01:01:15.440 want to see them now. Yes, that it is advisable to make your 796 01:01:15.559 --> 01:01:21.719 statements and your bills, your bill month after month, because you do not 797 01:01:21.719 --> 01:01:24.400 know how the tenant will come out. They do not know if they have 798 01:01:24.519 --> 01:01:29.679 to evict him or whether he was, for many, for they act in 799 01:01:29.679 --> 01:01:32.440 bad faith. Not then check that the real estate is yours only is already 800 01:01:32.480 --> 01:01:37.119 with this form, as it is in judgment. No, and he says 801 01:01:37.199 --> 01:01:43.920 they' ll be fingering them by telling them that they didn' t issue 802 01:01:44.000 --> 01:01:46.159 their tax vouchers, and that' s where their fines go, aside from, 803 01:01:46.159 --> 01:01:50.480 not apart from the trial time. Or it' s very good, 804 01:01:50.760 --> 01:01:53.559 because it' s interesting. Well, I think thank you for getting to 805 01:01:53.679 --> 01:02:00.440 the end of the questions and well, I' m going to let you 806 01:02:00.880 --> 01:02:05.199 have the one to see. It' s not true, I still don 807 01:02:05.280 --> 01:02:07.559 ' t need to open the microphone to the panelists. I' m not 808 01:02:07.599 --> 01:02:13.320 going too fast anymore. Thank you, thank you. I just want to 809 01:02:13.360 --> 01:02:17.840 congratulate Jos and Maggie, because it' s good that we have them with 810 01:02:17.960 --> 01:02:23.159 us and we have to be advising on this and it' s definitely a 811 01:02:23.480 --> 01:02:29.679 very, very, very difficult subject for some of us, but it' 812 01:02:29.760 --> 01:02:31.960 s good that they' re with us. Many congratulations. They know a 813 01:02:32.239 --> 01:02:37.119 lot and know a lot about taxes and everything they need. Congratulations, Jos, 814 01:02:37.239 --> 01:02:43.760 congratulations Maggie. Thank you, thank you, thank you for all your 815 01:02:43.840 --> 01:02:49.400 advice and thank you for all your talk. Thank you, yes, and 816 01:02:49.519 --> 01:02:53.480 well, he opened his microphone. I also see carballito in front. Thank 817 01:02:53.480 --> 01:02:58.559 you, Lupita. I just join what my friend and brother Enrique tell me. 818 01:03:00.599 --> 01:03:05.400 Many congratulations. This is very complicated. That' s why you count, 819 01:03:08.159 --> 01:03:13.079 and that' s why you, when we have entrepreneurs, don' 820 01:03:13.079 --> 01:03:16.480 t go to our tips. We live in peace. Thank you, thank 821 01:03:16.480 --> 01:03:21.280 you very much. That is why the compliance scheme is always very important. 822 01:03:22.239 --> 01:03:27.800 Not then any doubt already deeper. You know without girls and you can leave 823 01:03:27.920 --> 01:03:34.800 us your emails here in the Djá so that any doubts, already more specific 824 01:03:34.880 --> 01:03:38.400 or consultation, can contact them. And well, now I am going to 825 01:03:38.440 --> 01:03:45.559 allow myself to deliver the following recognitions telese magas without Mexico and let' s 826 01:03:45.639 --> 01:03:52.559 make a barter grant the present recognition to the teacher Margarita Carranza Albaran for bartering 827 01:03:52.639 --> 01:03:57.440 in the virtual talk with the theme lease regime. On the twenty- fifth 828 01:03:57.519 --> 01:04:00.760 day of October, two thousand twenty- three was signed by our President, 829 01:04:00.800 --> 01:04:06.840 Dr Octavio la Torre, and teacher Daniela Martínez and the next, because we 830 01:04:06.880 --> 01:04:12.840 also gave the recognition to the teacher Joseph Line Villa Lizárraga, equally for the 831 01:04:12.880 --> 01:04:15.119 same subject, the lease regime. And so we thank you, girls, 832 01:04:15.519 --> 01:04:19.559 and you know that we are going to look for you soon so that you 833 01:04:19.679 --> 01:04:25.079 prepare with the topic of digital platforms, that well, because we, Ahorita, 834 01:04:25.360 --> 01:04:30.559 are in progress the diploma of EA Commers and there are many people and 835 01:04:30.599 --> 01:04:34.039 commer cross- border interested in these topics and that they want to be well 836 01:04:34.039 --> 01:04:38.639 advised. So, well, we tell everyone to keep bartering with us and 837 01:04:38.679 --> 01:04:43.639 follow us on the social networks of TVs, magas and TVs and associates and 838 01:04:43.679 --> 01:04:49.360 traitin lo college. We' ve reached the end of Bayí' s barge. 839 01:04:49.599 --> 01:04:54.360 Thank you so much for joining us. This was let' s make 840 01:04:54.920 --> 01:04:58.280 a barter viazon an event telc Mas and Mexico. If you like this talk, 841 01:04:58.760 --> 01:05:02.719 don' t forget to share each time with your contacts so that we 842 01:05:02.960 --> 01:05:08.119 continue to spread knowledge and stay up to date. They find all our talks 843 01:05:08.199 --> 01:05:15.800 through our online education platform, entering www. Tls magas en México com Mx 844 01:05:15.039 --> 01:05:19.760 in the course section, where you can see them again without cost If you 845 01:05:19.840 --> 01:05:24.480 are interested in any specific topic, send us a message through the social networks 846 01:05:24.599 --> 01:05:28.320 of tels Magas in Mexico and we will look for an expert who can clarify 847 01:05:28.320 --> 01:05:30.239 your doubts. This was let' s do a creek.