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PERSONA FISICA

RESICO

RETENCIÓN ISR
Cuando realices operaciones con
Personas Morales, ellos deberán
retener 1.25% por Retención de
ISR.
¿Quién me retiene impuesto?
La retención se debe incluir en el
CFDI que emites a favor de la
Persona Moral. Esta retención debe
ser sobre el sub total (SIN IVA)
¿Dónde se refleja la retención?
Es correcto, la persona moral que
retuvo el 1.25% de ISR, tiene la
obligación de declarar y pagar la
retención correspondiente.
¿El retenedor pagará la retención?
Sí, los impuestos retenidos por ISR
los podrás disminuir del pago de
ISR en tu declaración provisional.
¿La retención me sirve para mis
impuestos?

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Retención ISR en Régimen Simplificado de Confianza (RESICO)

  • 2. Cuando realices operaciones con Personas Morales, ellos deberán retener 1.25% por Retención de ISR. ¿Quién me retiene impuesto?
  • 3. La retención se debe incluir en el CFDI que emites a favor de la Persona Moral. Esta retención debe ser sobre el sub total (SIN IVA) ¿Dónde se refleja la retención?
  • 4. Es correcto, la persona moral que retuvo el 1.25% de ISR, tiene la obligación de declarar y pagar la retención correspondiente. ¿El retenedor pagará la retención?
  • 5. Sí, los impuestos retenidos por ISR los podrás disminuir del pago de ISR en tu declaración provisional. ¿La retención me sirve para mis impuestos?