{"id":7899,"date":"2025-11-19T20:09:52","date_gmt":"2025-11-19T20:09:52","guid":{"rendered":"https:\/\/strategycb.com\/?p=7899"},"modified":"2025-11-19T20:13:23","modified_gmt":"2025-11-19T20:13:23","slug":"consideraciones-fiscales-esenciales-al-realizar-pagos-al-extranjero","status":"publish","type":"post","link":"https:\/\/strategycb.com\/en\/consideraciones-fiscales-esenciales-al-realizar-pagos-al-extranjero\/","title":{"rendered":"Consideraciones fiscales esenciales al realizar pagos al extranjero"},"content":{"rendered":"\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-1d6a6bf\" data-block-id=\"1d6a6bf\"><style>.stk-1d6a6bf {height:100px !important;}@media screen and (max-width: 1023px){.stk-1d6a6bf {height:50px !important;}}@media screen and (max-width: 767px){.stk-1d6a6bf {height:30px !important;}}<\/style><\/div>\n\n\n\n<div class=\"wp-block-cover has-custom-content-position is-position-top-center has-ast-global-color-3-color has-text-color has-link-color wp-elements-7f4399f078bfe67f82d54a45fdbd2623\" style=\"min-height:390px;aspect-ratio:unset;\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-ast-global-color-4-background-color has-background-dim\"><\/span><img loading=\"lazy\" decoding=\"async\" width=\"940\" height=\"788\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Facebook-7.png\" class=\"wp-block-cover__image-background wp-post-image\" alt=\"\" data-object-fit=\"cover\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Facebook-7.png 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Facebook-7-300x251.png 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Facebook-7-768x644.png 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Facebook-7-14x12.png 14w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><div class=\"wp-block-cover__inner-container is-layout-constrained wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-169fb68\" data-block-id=\"169fb68\"><style>.stk-169fb68 {margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-169fb68-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8b7c3f0\" data-v=\"4\" data-block-id=\"8b7c3f0\"><style>.stk-8b7c3f0 {padding-right:53px !important;}.stk-8b7c3f0-container{max-width:95% !important;min-width:auto !important;}@media screen and (min-width: 768px){.stk-8b7c3f0 {flex:var(--stk-flex-grow, 1) 1 calc(75% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width: 768px) and (max-width: 1023px){.stk-8b7c3f0 {flex:var(--stk-flex-grow, 1) 1 calc(59.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 767px){.stk-8b7c3f0 {padding-right:0px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8b7c3f0-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8b7c3f0-inner-blocks\">\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-d3b0bb3\" data-block-id=\"d3b0bb3\"><style>.stk-d3b0bb3 {margin-bottom:35px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button is-style-ghost stk-block stk-519a3dd\" data-block-id=\"519a3dd\"><style>.stk-519a3dd {align-items:flex-start !important;display:flex !important;}.stk-519a3dd .stk-button{padding-top:3px !important;padding-right:25px !important;padding-bottom:3px !important;padding-left:25px !important;background:#00000000 !important;}.stk-519a3dd .stk-button:hover:after{background:transparent !important;opacity:1 !important;}:where(.stk-hover-parent:hover,  .stk-hover-parent.stk--is-hovered) .stk-519a3dd .stk-button:after{background:transparent !important;opacity:1 !important;}.stk-519a3dd .stk-button:before{border-style:solid !important;border-color:var(--ast-global-color-0) !important;border-top-width:1px !important;border-right-width:1px !important;border-bottom-width:1px !important;border-left-width:1px !important;}.stk-519a3dd .stk-button .stk--inner-svg svg:last-child, .stk-519a3dd .stk-button .stk--inner-svg svg:last-child :is(g, path, rect, polygon, ellipse){fill:#00000091 !important;}.stk-519a3dd .stk-button__inner-text{font-size:19px !important;color:var(--ast-global-color-0) !important;font-weight:600 !important;}@media screen and (max-width: 1023px){.stk-519a3dd .stk-button__inner-text{font-size:19px !important;}}<\/style><a class=\"stk-link stk-button\" href=\"\"><span class=\"has-text-color stk-button__inner-text\">Cumplimiento Fiscal<\/span><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f823b6b\" id=\"strong-la-importancia-y-necesidad-actuales-del-estudio-de-precios-de-transferencia-strong-br\" data-block-id=\"f823b6b\"><style>.stk-f823b6b .stk-block-heading__text{color:var(--ast-global-color-3) !important;line-height:1.2em !important;font-weight:700 !important;}<\/style><h1 class=\"stk-block-heading__text has-text-color\"><strong><strong><strong>Consideraciones fiscales esenciales al realizar pagos al extranjero<\/strong><\/strong><\/strong><\/h1><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-5b13e40\" data-block-id=\"5b13e40\"><style>.stk-5b13e40 .stk-img-wrapper{aspect-ratio:16\/9 !important;height:auto !important;}@media screen and (max-width: 1023px){.stk-5b13e40 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width: 767px){.stk-5b13e40 .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-7903\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Instagram-45-9.png\" width=\"1080\" height=\"1350\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Instagram-45-9.png 1080w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Instagram-45-9-240x300.png 240w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Instagram-45-9-819x1024.png 819w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Instagram-45-9-768x960.png 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/11\/CB-Post-para-Instagram-45-9-10x12.png 10w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-fdcd20d\" data-block-id=\"fdcd20d\"><style>.stk-fdcd20d {height:32px !important;}<\/style><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-84b3ff1\" data-block-id=\"84b3ff1\"><style>.stk-84b3ff1 {margin-bottom:11px !important;}.stk-84b3ff1 .stk-block-text__text{color:var(--ast-global-color-3) !important;}<\/style><p class=\"stk-block-text__text has-text-color\">19 de Noviembre de 2025<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-b1ead84\" id=\"ana-gabriela-vazquez\" data-block-id=\"b1ead84\"><style>.stk-b1ead84 {margin-bottom:27px !important;}.stk-b1ead84 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:600 !important;}<\/style><h4 class=\"stk-block-heading__text has-text-color\">Ana Gabriela V\u00e1zquez<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-858cb98\" data-block-id=\"858cb98\"><style>.stk-858cb98 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-858cb98 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-858cb98 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">En un entorno de negocios cada vez m\u00e1s global, es com\u00fan que las empresas mexicanas contraten servicios, adquieran bienes o realicen pagos a proveedores ubicados en el extranjero. Sin embargo, este tipo de operaciones conlleva una serie de obligaciones y consideraciones fiscales que deben cuidarse cuidadosamente para evitar contingencias, recargos o multas.<br><br>A continuaci\u00f3n, presentamos los principales puntos que toda empresa debe revisar antes de efectuar pagos al extranjero.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3662c19\" id=\"1-determinar-si-existe-fuente-de-riqueza-en-mexico\" data-block-id=\"3662c19\"><style>.stk-3662c19 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-3662c19 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-3662c19 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">1. Determinar si existe fuente de riqueza en M\u00e9xico<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-476dfba\" data-block-id=\"476dfba\"><style>.stk-476dfba {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-476dfba .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-476dfba {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">El primer paso es identificar si la operaci\u00f3n genera fuente de riqueza en M\u00e9xico, tal como lo establece la Ley del Impuesto sobre la Renta (LISR). Si existe fuente de riqueza, la empresa residente en M\u00e9xico est\u00e1 obligada a retener el impuesto correspondiente, aplicando, inicialmente, la tasa prevista en la Ley.<br><br>Identificar correctamente este punto es crucial, pues define si hay o no obligaci\u00f3n de retener ISR.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-de7dfb9\" id=\"2-aplicacion-de-tasas-de-retencion-conforme-a-la-lisr\" data-block-id=\"de7dfb9\"><style>.stk-de7dfb9 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-de7dfb9 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-de7dfb9 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">2. Aplicaci\u00f3n de tasas de retenci\u00f3n conforme a la LISR<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f555d88\" data-block-id=\"f555d88\"><style>.stk-f555d88 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-f555d88 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-f555d88 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Una vez determinada la existencia de fuente de riqueza, es necesario validar la tasa de retenci\u00f3n aplicable, la cual var\u00eda seg\u00fan el tipo de ingreso.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c61a570\" id=\"3-beneficios-de-tratados-para-evitar-la-doble-tributacion\" data-block-id=\"c61a570\"><style>.stk-c61a570 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-c61a570 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-c61a570 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">3. Beneficios de tratados para evitar la doble tributaci\u00f3n<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9b07c99\" data-block-id=\"9b07c99\"><style>.stk-9b07c99 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-9b07c99 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-9b07c99 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">En caso de que exista un tratado vigente entre M\u00e9xico y el pa\u00eds de residencia del proveedor, es posible aplicar una tasa reducida o incluso una exenci\u00f3n de retenci\u00f3n, siempre que se cumplan los requisitos del tratado correspondiente.<br><br>Para aplicar estos beneficios, es indispensable contar con:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-1013383\" data-block-id=\"1013383\"><style>.stk-1013383 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-1013383 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-1013383\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-cf93ecb\" data-block-id=\"cf93ecb\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-1013383\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Constancia de residencia fiscal del proveedor extranjero (v\u00e1lida para el ejercicio y emitida por la autoridad fiscal de su pa\u00eds).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-6ac954d\" data-block-id=\"6ac954d\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-1013383\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Revisi\u00f3n de la cl\u00e1usula de beneficiario efectivo aplicable en muchos tratados.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e8c8aa4\" data-block-id=\"e8c8aa4\"><style>.stk-e8c8aa4 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-e8c8aa4 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-e8c8aa4 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Sin esta documentaci\u00f3n, la autoridad fiscal mexicana puede desconocer la aplicaci\u00f3n del beneficio y exigir la retenci\u00f3n conforme a la LISR.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9610d8c\" id=\"4-operaciones-con-partes-relacionadas-extranjeras\" data-block-id=\"9610d8c\"><style>.stk-9610d8c {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-9610d8c .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-9610d8c {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">4. Operaciones con partes relacionadas extranjeras<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-09d7003\" data-block-id=\"09d7003\"><style>.stk-09d7003 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-09d7003 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-09d7003 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Cuando el pago se realiza a una parte relacionada en t\u00e9rminos de la LISR, deben aplicarse cuidados adicionales:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-d2ad787\" data-block-id=\"d2ad787\"><style>.stk-d2ad787 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-d2ad787 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-d2ad787\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4b9183e\" data-block-id=\"4b9183e\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Validar si la operaci\u00f3n est\u00e1 sujeta a tasas espec\u00edficas de retenci\u00f3n, seg\u00fan el tipo de ingreso.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4d47329\" data-block-id=\"4d47329\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Cumplir con los requisitos de precios de transferencia, demostrando que la operaci\u00f3n se realiz\u00f3 en condiciones de mercado.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-b460d7c\" data-block-id=\"b460d7c\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-d2ad787\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Asegurar la correcta documentaci\u00f3n de soporte (estudios funcionales, comparables, an\u00e1lisis de valor).<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f000cd4\" data-block-id=\"f000cd4\"><style>.stk-f000cd4 {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-f000cd4 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-f000cd4 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">La autoridad presta especial atenci\u00f3n a estas operaciones, por lo que una correcta documentaci\u00f3n es esencial.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1cb5a97\" id=\"5-emision-del-cfdi-por-el-total-del-impuesto-retenido\" data-block-id=\"1cb5a97\"><style>.stk-1cb5a97 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-1cb5a97 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-1cb5a97 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">5. Emisi\u00f3n del CFDI por el total del impuesto retenido<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-47510cc\" data-block-id=\"47510cc\"><style>.stk-47510cc {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-47510cc .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-47510cc {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Independientemente del tipo de operaci\u00f3n, el contribuyente que realiza la retenci\u00f3n debe emitir un CFDI de retenciones e informaci\u00f3n de pagos, el cual debe reflejar:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-2add863\" data-block-id=\"2add863\"><style>.stk-2add863 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-2add863 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-2add863\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-383549a\" data-block-id=\"383549a\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-2add863\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El importe total del pago<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-e054592\" data-block-id=\"e054592\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-2add863\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El monto del impuesto retenido<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-f910c5d\" data-block-id=\"f910c5d\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-2add863\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El concepto espec\u00edfico del ingreso del proveedor extranjero<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-37ce63c\" data-block-id=\"37ce63c\"><style>.stk-37ce63c {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-37ce63c .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-37ce63c {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Adem\u00e1s, es obligatorio emitir este comprobante por <strong>todas las retenciones efectuadas durante el a\u00f1o<\/strong>, asegurando congruencia con las declaraciones y pagos provisionales.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-6df3dbf\" id=\"6-evidencia-de-la-prestacion-de-servicios\" data-block-id=\"6df3dbf\"><style>.stk-6df3dbf {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-6df3dbf .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-6df3dbf {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">6. Evidencia de la prestaci\u00f3n de servicios<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-15c48ac\" data-block-id=\"15c48ac\"><style>.stk-15c48ac {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-15c48ac .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-15c48ac {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">En el caso de pagos por servicios recibidos del extranjero, es fundamental contar con un expediente completo que demuestre que el servicio:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-6749ed9\" data-block-id=\"6749ed9\"><style>.stk-6749ed9 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-6749ed9 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-6749ed9\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ee8d36d\" data-block-id=\"ee8d36d\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-6749ed9\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Fue realmente prestado<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-65068b9\" data-block-id=\"65068b9\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-6749ed9\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Fue necesario para la operaci\u00f3n del negocio<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1875cbc\" data-block-id=\"1875cbc\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-6749ed9\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Gener\u00f3 un beneficio econ\u00f3mico para la empresa en M\u00e9xico.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-72477c9\" data-block-id=\"72477c9\"><style>.stk-72477c9 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-72477c9 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-72477c9 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Este expediente puede incluir, entre otra informaci\u00f3n:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-cc87c00\" data-block-id=\"cc87c00\"><style>.stk-cc87c00 {--stk-icon-list-row-gap:7px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:18px !important;}.stk-cc87c00 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-cc87c00\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 190 190\"><polygon points=\"173.8,28.4 60.4,141.8 15.7,97.2 5.1,107.8 60.4,163 184.4,39 173.8,28.4\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-53c2f04\" data-block-id=\"53c2f04\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc87c00\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Contratos<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-d4cb2b9\" data-block-id=\"d4cb2b9\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc87c00\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Informes, entregables o reportes generados<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-3c4e81c\" data-block-id=\"3c4e81c\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc87c00\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Correos o evidencia del trabajo efectuado<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-f4a96f8\" data-block-id=\"f4a96f8\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc87c00\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Acuses de recibo del servicio<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-4c8b0e8\" data-block-id=\"4c8b0e8\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-cc87c00\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Documentaci\u00f3n t\u00e9cnica o administrativa relacionada<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2a46d5e\" data-block-id=\"2a46d5e\"><style>.stk-2a46d5e {max-width:95% !important;min-width:auto !important;margin-bottom:35px !important;}.stk-2a46d5e .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-2a46d5e {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Sin esta evidencia, la autoridad puede cuestionar la deducibilidad del gasto o la aplicaci\u00f3n del tratado.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-6db3571\" id=\"conclusion\" data-block-id=\"6db3571\"><style>.stk-6db3571 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-6db3571 .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-6db3571 {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">Conclusi\u00f3n<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bc4d105\" data-block-id=\"bc4d105\"><style>.stk-bc4d105 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-bc4d105 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-bc4d105 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Realizar pagos al extranjero no s\u00f3lo implica un proceso administrativo, sino tambi\u00e9n una serie de revisiones fiscales estrat\u00e9gicas que garantizan la correcta aplicaci\u00f3n de retenciones, beneficios de tratados y deducibilidad del gasto.<br><br>En CB Strategy acompa\u00f1amos a nuestros clientes en la revisi\u00f3n, documentaci\u00f3n y cumplimiento de todas estas obligaciones, reduciendo riesgos y asegurando operaciones fiscalmente eficientes y alineadas a la normativa vigente.<br><\/p><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-abb75e7\" data-v=\"4\" data-block-id=\"abb75e7\"><style>.stk-abb75e7 {border-style:solid !important;border-color:var(--ast-global-color-1) !important;border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:0px !important;border-left-width:2px !important;}@media screen and (min-width: 768px){.stk-abb75e7 {flex:var(--stk-flex-grow, 1) 1 calc(27.6% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (min-width: 768px) and (max-width: 1023px){.stk-abb75e7 {flex:var(--stk-flex-grow, 1) 1 calc(40.3% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 1023px){.stk-abb75e7 {padding-left:20px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-abb75e7-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-abb75e7-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c26ad9c\" data-block-id=\"c26ad9c\"><style>.stk-c26ad9c {margin-bottom:31px !important;margin-left:30px !important;}.stk-c26ad9c .stk-block-text__text{font-size:26px !important;color:var(--ast-global-color-3) !important;}@media screen and (max-width: 1023px){.stk-c26ad9c {margin-bottom:17px !important;}.stk-c26ad9c .stk-block-text__text{font-size:26px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left-mobile\"><strong>Otras Noticias<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-posts alignwide stk-block-posts has-text-align-left stk-block stk-01ae3fd is-style-list\" data-v=\"2\" data-block-id=\"01ae3fd\"><style>.stk-01ae3fd {--stk-columns:1 !important;}.stk-01ae3fd .stk-img-wrapper img,  .stk-01ae3fd-container .stk-block-posts__image-link{object-position:45% 60% !important;}.stk-01ae3fd .stk-block-posts__title a{color:var(--ast-global-color-3) !important;font-weight:bold !important;}.stk-01ae3fd .stk-block-posts__excerpt p{font-size:15px !important;color:var(--ast-global-color-3) !important;}.stk-01ae3fd .stk-block-posts__meta{color:var(--ast-global-color-3) !important;}.stk-01ae3fd .stk-block-posts__readmore{color:var(--ast-global-color-0) !important;font-weight:bold !important;}@media screen and (max-width: 1023px){.stk-01ae3fd .stk-block-posts__excerpt p{font-size:15px !important;}}<\/style><div class=\"stk-inner-blocks stk-content-align stk-01ae3fd-column alignwide\"><div class=\"stk-block-posts__items\"><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/conciliacion-contable-fiscal-los-puntos-donde-las-empresas-suelen-fallar-y-como-evitarlos\/'>Conciliaci\u00f3n contable-fiscal: los puntos donde las empresas suelen fallar (y c\u00f3mo evitarlos)<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-30T13:30:00+00:00\">December 30, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\"><p>La conciliaci\u00f3n contable-fiscal es una de las herramientas m\u00e1s importantes para asegurar que los n\u00fameros fiscales de la empresa sean consistentes con los que la autoridad espera ver en la declaraci\u00f3n anual.<\/p>\n<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/conciliacion-contable-fiscal-los-puntos-donde-las-empresas-suelen-fallar-y-como-evitarlos\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/ptu-y-ajustes-anuales-como-preparar-a-la-empresa-para-2026-sin-sorpresas\/'>PTU y ajustes anuales: c\u00f3mo preparar a la empresa para 2026 sin sorpresas<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-23T13:10:00+00:00\">December 23, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\">La Participaci\u00f3n de los Trabajadores en las Utilidades (PTU) volvi\u00f3 a tomar relevancia desde la reforma laboral de 2021, especialmente por la introducci\u00f3n del l\u00edmite de tres meses de salario o el promedio de los&#8230;<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/ptu-y-ajustes-anuales-como-preparar-a-la-empresa-para-2026-sin-sorpresas\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/materialidad-2025-como-documentar-operaciones-sin-morir-en-el-intento\/'>Materialidad 2025: c\u00f3mo documentar operaciones sin morir en el intento<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-18T18:47:34+00:00\">December 18, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\"><p>En los \u00faltimos a\u00f1os, la \u201cmaterialidad\u201d dej\u00f3 de ser un concepto abstracto para convertirse en uno de los elementos m\u00e1s revisados por la autoridad fiscal.<\/p>\n<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/materialidad-2025-como-documentar-operaciones-sin-morir-en-el-intento\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><div class=\"stk-block-posts__item\"><div class=\"stk-container stk-01ae3fd-container stk--no-background stk--no-padding\"><article class=\"stk-container-padding\"><h5 class=\"stk-block-posts__title has-text-align-left has-text-align-left-tablet has-text-align-left-mobile has-text-color\"><a href='https:\/\/strategycb.com\/en\/uso-indebido-de-cfdi-los-errores-mas-comunes-que-pueden-derivar-en-creditos-fiscales\/'>Uso indebido de CFDI: los errores m\u00e1s comunes que pueden derivar en cr\u00e9ditos fiscales<\/a><\/h5><div class=\"stk-block-posts__meta stk-subtitle has-text-align-left-mobile has-text-color\"><time datetime=\"2025-12-05T19:02:43+00:00\">December 5, 2025<\/time><\/div><div class=\"stk-block-posts__excerpt has-text-align-left-mobile has-text-color\">En los \u00faltimos a\u00f1os, el SAT ha fortalecido significativamente sus procesos de fiscalizaci\u00f3n electr\u00f3nica. Hoy, m\u00e1s del 90% de las auditor\u00edas inician con cruces autom\u00e1ticos de informaci\u00f3n provenientes de los CFDI, estados de cuenta bancarios&#8230;<\/div><a class=\"stk-block-posts__readmore has-text-align-left-mobile has-text-color\" href=\"https:\/\/strategycb.com\/en\/uso-indebido-de-cfdi-los-errores-mas-comunes-que-pueden-derivar-en-creditos-fiscales\/\">Conocer m\u00e1s +<\/a><\/article><\/div><\/div><\/div><div class=\"stk-inner-blocks\"><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-c1704f2\" data-block-id=\"c1704f2\"><style>.stk-c1704f2 {margin-top:50px !important;margin-right:40px !important;margin-bottom:50px !important;margin-left:40px !important;}@media screen and (max-width: 1023px){.stk-c1704f2 {margin-right:25px !important;margin-left:25px !important;}}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-c1704f2-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-b9f6f24\" data-v=\"4\" data-block-id=\"b9f6f24\"><style>.stk-b9f6f24 {align-self:center !important;border-style:solid !important;border-color:var(--ast-global-color-3) !important;border-top-width:0px !important;border-right-width:1.5px !important;border-bottom-width:0px !important;border-left-width:0px !important;}@media screen and (min-width: 768px){.stk-b9f6f24 {flex:var(--stk-flex-grow, 1) 1 calc(29.099999999999994% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 767px){.stk-b9f6f24 {border-top-width:0px !important;border-right-width:0px !important;border-bottom-width:1px !important;border-left-width:0px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-b9f6f24-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-b9f6f24-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c28cb40\" id=\"unete-a-nuestra-comunidad-de-expertos-y-recibe-actualizaciones-constantes\" data-block-id=\"c28cb40\"><style>.stk-c28cb40 {max-width:384px !important;min-width:auto !important;}.stk-c28cb40 .stk-block-heading__text{color:var(--ast-global-color-0) !important;font-weight:400 !important;}@media screen and (max-width: 1023px){.stk-c28cb40 .stk-block-heading__text{font-size:24px !important;line-height:1.2em !important;}}@media screen and (max-width: 767px){.stk-c28cb40 .stk-block-heading__text{font-size:22px !important;}}<\/style><h3 class=\"stk-block-heading__text has-text-color has-text-align-left\">\u00danete a nuestra comunidad de expertos y recibe actualizaciones constantes.<\/h3><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9dae93d\" data-v=\"4\" data-block-id=\"9dae93d\"><style>.stk-9dae93d {align-self:center !important;margin-left:100px !important;}.stk-9dae93d-inner-blocks{align-items:center !important;}@media screen and (min-width: 768px){.stk-9dae93d {flex:var(--stk-flex-grow, 1) 1 calc(70.9% - var(--stk-column-gap, 0px) * 1 \/ 2 ) !important;}}@media screen and (max-width: 1023px){.stk-9dae93d {margin-left:0px !important;}}@media screen and (max-width: 767px){.stk-9dae93d-inner-blocks{align-items:center !important;}.stk-9dae93d {margin-left:0px !important;}}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9dae93d-container stk--no-background stk--no-padding\"><div class=\"has-text-align-left has-text-align-left-mobile stk--column-flex stk-block-content stk-inner-blocks stk-9dae93d-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1cd7148\" id=\"mantente-al-dia-con-las-ultimas-actualizaciones-fiscales-ingresa-tu-email-y-suscribete-a-nuestro-newsletter-para-visualizar-las-ultimas-noticias-y-acceder-a-las-opiniones-y-recomendaciones-de-nuestros-expertos\" data-block-id=\"1cd7148\"><style>.stk-1cd7148 {align-items:center !important;max-width:90% !important;min-width:auto !important;margin-right:auto !important;margin-left:0px !important;display:flex !important;}.stk-1cd7148 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:100 !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\">Mantente al d\u00eda con las \u00faltimas actualizaciones fiscales. Ingresa tu email y suscr\u00edbete a nuestro newsletter para visualizar las \u00faltimas noticias y acceder a las opiniones y recomendaciones de nuestros expertos. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-5689a29\" data-block-id=\"5689a29\"><div class=\"stk-row stk-inner-blocks has-text-align-center stk-block-content stk-content-align stk-5689a29-column alignfull\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-0d02742\" data-v=\"4\" data-block-id=\"0d02742\"><style>.stk-0d02742 {align-self:center !important;}.stk-0d02742-inner-blocks{align-items:flex-start !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-0d02742-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center stk--column-flex stk-block-content stk-inner-blocks stk-0d02742-inner-blocks\"><div id=\"mc_embed_shell\">\r\n  <style type=\"text\/css\">\r\n    .newsletter-form {\r\n      display: flex;\r\n      align-items: center;\r\n      padding: 5px;\r\n      width: 100%;\r\n    }\r\n\r\n    .newsletter-form input {\r\n      flex: 1;\r\n      border: none;\r\n      outline: none;\r\n box-shadow: none;\r\n      font-size: 20px;\r\n      padding: 8px;\r\n      background: transparent !important;\r\n      border-bottom: 1px solid #000;\r\n      box-shadow: none;\r\n    }\r\n .newsletter-form input:focus {\r\n    outline: none!important;\r\n \tbox-shadow: none;\r\n\r\n}\r\n    .newsletter-form button {\r\n      background: none !important;\r\n      border: none !important;\r\n      box-shadow: none;\r\n      color: #0255FF;\r\n      font-size: 20px!important;\r\n      cursor: pointer;\r\n      font-weight: 600;\r\n    }\r\n.newsletter-form button:hover {\r\n  font-weight:bold!important;\r\n  text-decoration: none !important; \r\n}\r\n\r\n    .response {\r\n      margin-top: 10px;\r\n      font-size: 16px;\r\n      display: none;\r\n      padding: 10px;\r\n      border-radius: 5px;\r\n    }\r\n\r\n    #mce-success-response {\r\n      background-color: #d4edda;\r\n      color: #155724;\r\n      border: 1px solid #c3e6cb;\r\n    }\r\n\r\n    #mce-error-response {\r\n      background-color: #f8d7da;\r\n      color: #721c24;\r\n      border: 1px solid #f5c6cb;\r\n    }\r\n  <\/style>\r\n\r\n  <div id=\"mc_embed_signup\">\r\n    <form class=\"newsletter-form\" action=\"https:\/\/strategycb.us11.list-manage.com\/subscribe\/post?u=efdf898188e646d4da69ae54b&amp;id=958a93f50f&amp;f_id=00ea91e0f0\" method=\"post\" id=\"mc-embedded-subscribe-form\" name=\"mc-embedded-subscribe-form\" class=\"validate\" target=\"_blank\" novalidate>\r\n      <input type=\"email\" name=\"EMAIL\" placeholder=\"Correo Electr\u00f3nico\" required>\r\n      <button type=\"submit\" style=\"display: flex; align-items: center; gap: 8px; border: none; background: none; cursor: pointer; font-size: 32px;\">\r\n        Enviar\r\n        <svg class=\"ugb-custom-icon\" id=\"Layer_1-16564\" data-name=\"Layer 1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2048 2048\" aria-hidden=\"true\" width=\"32\" height=\"32\">\r\n          <defs>\r\n            <style>\r\n              .cls-1 { fill: #0255FF; }\r\n            <\/style>\r\n          <\/defs>\r\n          <rect class=\"cls-1\" x=\"564.32\" y=\"949.13\" width=\"761.48\" height=\"74.09\"><\/rect>\r\n          <polygon class=\"cls-1\" points=\"990.16 1412.6 938.27 1359.73 1318.85 986.18 940.19 614.71 992.07 561.84 1424.63 986.18 990.16 1412.6\"><\/polygon>\r\n        <\/svg>\r\n      <\/button>\r\n\r\n      <div id=\"mce-responses\" class=\"clear foot\">\r\n        <div class=\"response\" id=\"mce-error-response\"><\/div>\r\n        <div class=\"response\" id=\"mce-success-response\"><\/div>\r\n      <\/div>\r\n    <\/form>\r\n  <\/div>\r\n\r\n  <script type=\"text\/javascript\" src=\"\/\/s3.amazonaws.com\/downloads.mailchimp.com\/js\/mc-validate.js\"><\/script>\r\n  <script type=\"text\/javascript\">\r\n    (function ($) {\r\n      window.fnames = new Array();\r\n      window.ftypes = new Array();\r\n      fnames[0] = 'EMAIL';\r\n      ftypes[0] = 'email';\r\n    })(jQuery);\r\n\r\n    var $mcj = jQuery.noConflict(true);\r\n  <\/script>\r\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En un entorno de negocios cada vez m\u00e1s global, es com\u00fan que las empresas mexicanas contraten servicios, adquieran bienes o realicen pagos a proveedores ubicados en el extranjero. Sin embargo, este tipo de operaciones conlleva una serie de obligaciones y consideraciones fiscales que deben cuidarse cuidadosamente para evitar contingencias, recargos o multas.<\/p>","protected":false},"author":2,"featured_media":7900,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[21],"tags":[],"class_list":["post-7899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumplimiento-fiscal"],"_links":{"self":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts\/7899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/comments?post=7899"}],"version-history":[{"count":5,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts\/7899\/revisions"}],"predecessor-version":[{"id":7908,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/posts\/7899\/revisions\/7908"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/media\/7900"}],"wp:attachment":[{"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/media?parent=7899"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/categories?post=7899"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/strategycb.com\/en\/wp-json\/wp\/v2\/tags?post=7899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}