{"id":7926,"date":"2025-12-23T13:10:00","date_gmt":"2025-12-23T13:10:00","guid":{"rendered":"https:\/\/strategycb.com\/?p=7926"},"modified":"2026-02-05T20:27:48","modified_gmt":"2026-02-05T20:27:48","slug":"ptu-y-ajustes-anuales-como-preparar-a-la-empresa-para-2026-sin-sorpresas","status":"publish","type":"post","link":"https:\/\/strategycb.com\/en\/ptu-y-ajustes-anuales-como-preparar-a-la-empresa-para-2026-sin-sorpresas\/","title":{"rendered":"PTU y ajustes anuales: c\u00f3mo preparar a la empresa para 2026 sin sorpresas"},"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-d7900fa2e8d1f56a63c9bcb8d967cd13\" 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=\"1920\" height=\"1080\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/AdobeStock_417417535-scaled.jpeg\" class=\"wp-block-cover__image-background wp-post-image\" alt=\"\" data-object-fit=\"cover\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/AdobeStock_417417535-scaled.jpeg 1920w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/AdobeStock_417417535-300x168.jpeg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/AdobeStock_417417535-1024x575.jpeg 1024w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/AdobeStock_417417535-768x431.jpeg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/03\/AdobeStock_417417535-1536x863.jpeg 1536w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><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\">Recomendaciones cierre de a\u00f1o<\/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><strong><strong><strong>PTU y ajustes anuales: c\u00f3mo preparar a la empresa para 2026 sin sorpresas<\/strong><\/strong><\/strong><\/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;width:100% !important;height:auto !important;}.stk-5b13e40 .stk-img-wrapper img{object-position:46% 35% !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-7933\" src=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-3.jpg\" width=\"940\" height=\"788\" srcset=\"https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-3.jpg 940w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-3-300x251.jpg 300w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-3-768x644.jpg 768w, https:\/\/strategycb.com\/wp-content\/uploads\/2025\/12\/CB-Post-para-Facebook-3-14x12.jpg 14w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/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\">23 de Diciembre 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:45px !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\">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 \u00faltimos tres a\u00f1os, lo que resulte m\u00e1s favorable al trabajador.<br> <br>Preparar a la empresa con anticipaci\u00f3n permite evitar distorsiones financieras, asegurar el cumplimiento y proyectar impactos que pueden ser significativos en industrias intensivas en personal o con variabilidad en ingresos.<\/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-por-que-es-relevante-planear-la-ptu-desde-ahora\" data-block-id=\"3662c19\"><style>.stk-3662c19 {max-width:95% !important;min-width:auto !important;margin-bottom:24px !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. \u00bfPor qu\u00e9 es relevante planear la PTU desde ahora?<\/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:24px !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\">Si bien se pagar\u00e1 en mayo de 2026, la PTU se determina con base en la utilidad fiscal del ejercicio. Esto implica que cualquier ajuste en depreciaciones, deducciones, pagos, provisiones o conciliaciones afecta directamente el monto a repartir.\n\nAdem\u00e1s:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-85f382d\" data-block-id=\"85f382d\"><style>.stk-85f382d {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;}.stk-85f382d .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-85f382d\"><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-7fdf98c\" data-block-id=\"7fdf98c\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La autoridad est\u00e1 cruzando informaci\u00f3n de n\u00f3minas, CFDI, pagos de PTU y declaraciones anuales.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-773c34f\" data-block-id=\"773c34f\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">La PTU impacta flujos de efectivo en mayo del siguiente a\u00f1o, derivado de su pago, pero tambi\u00e9n en el resto del ejercicio fiscal, al poderse aplicar directamente sobre pagos provisionales de ISR (de forma proporcional y acumulativa).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-668970e\" data-block-id=\"668970e\"><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-85f382d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Empresas con outsourcing previo deben mantener expedientes s\u00f3lidos que acrediten que no existe simulaci\u00f3n laboral.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9f9d352\" data-block-id=\"9f9d352\"><style>.stk-9f9d352 {max-width:95% !important;min-width:auto !important;margin-bottom:45px !important;}.stk-9f9d352 .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-9f9d352 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Una planeaci\u00f3n seria evita variaciones imprevistas y fortalece la sustentaci\u00f3n ante auditor\u00edas.<\/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-factores-que-influyen-en-el-calculo-de-ptu\" data-block-id=\"de7dfb9\"><style>.stk-de7dfb9 {max-width:95% !important;min-width:auto !important;margin-bottom:24px !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. Factores que influyen en el c\u00e1lculo de PTU<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-30e9929\" data-block-id=\"30e9929\"><style>.stk-30e9929 {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;margin-left:20px !important;}.stk-30e9929 .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-30e9929 {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">a) Un expediente de materialidad bien integrado suele incluir:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f41264f\" data-block-id=\"f41264f\"><style>.stk-f41264f {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;margin-left:20px !important;}.stk-f41264f .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-f41264f {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Peque\u00f1as variaciones en la conciliaci\u00f3n contable-fiscal pueden mover significativamente la base de c\u00e1lculo. Aspectos clave:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-7fccc20\" data-block-id=\"7fccc20\"><style>.stk-7fccc20 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:24px !important;margin-left:20px !important;}.stk-7fccc20 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-7fccc20\"><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-e20a986\" data-block-id=\"e20a986\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Ajuste anual por inflaci\u00f3n (AAI).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-13dd75e\" data-block-id=\"13dd75e\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Deducciones no procedentes detectadas a \u00faltima hora.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-766fb70\" data-block-id=\"766fb70\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Depreciaciones incorrectas o fuera de tasa.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-c3ccc09\" data-block-id=\"c3ccc09\"><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-7fccc20\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Gastos con CFDI cancelado o sin evidencia de materialidad.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1477efa\" data-block-id=\"1477efa\"><style>.stk-1477efa {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;margin-left:20px !important;}.stk-1477efa .stk-block-text__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-1477efa {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">b) <strong>Cambios en plantilla y estructura laboral<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-d66c753\" data-block-id=\"d66c753\"><style>.stk-d66c753 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:45px !important;margin-left:20px !important;}.stk-d66c753 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-d66c753\"><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-9e33740\" data-block-id=\"9e33740\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Variaciones de personal durante el a\u00f1o.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-1a3214a\" data-block-id=\"1a3214a\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Altas\/bajas relevantes.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0bbdf49\" data-block-id=\"0bbdf49\"><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-d66c753\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Esquemas h\u00edbridos donde subsisten proveedores de servicios especializados.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-c61a570\" id=\"3-empresas-con-outsourcing-previo-o-servicios-especializados\" 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. Empresas con outsourcing previo o servicios especializados<\/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\">Para compa\u00f1\u00edas que antes utilizaban esquemas de subcontrataci\u00f3n o que hoy operan con proveedores registrados en el REPSE, el SAT ha incrementado la vigilancia en:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-83ec302\" data-block-id=\"83ec302\"><style>.stk-83ec302 {--stk-icon-list-row-gap:10px !important;--stk-icon-list-marker-color:var(--ast-global-color-0) !important;margin-bottom:45px !important;margin-left:20px !important;}.stk-83ec302 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-83ec302\"><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-47cc44f\" data-block-id=\"47cc44f\"><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-83ec302\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Sustento de la relaci\u00f3n laboral interna vs externa.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-83079f5\" data-block-id=\"83079f5\"><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-83ec302\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Materialidad de los servicios especializados.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-972209c\" data-block-id=\"972209c\"><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-83ec302\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Consistencia entre CFDI de n\u00f3mina, pagos y servicios recibidos.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-ec6ef27\" data-block-id=\"ec6ef27\"><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-83ec302\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Riesgos de simulaci\u00f3n laboral relacionados con PTU.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-424009f\" data-block-id=\"424009f\"><style>.stk-424009f {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-424009f .stk-block-text__text{color:var(--ast-global-color-3) !important;}@media screen and (max-width: 767px){.stk-424009f {padding-right:0px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify\">Las revisiones suelen centrarse en operaciones que reducen artificialmente la base gravable de PTU o que desplazan personal sin justificaci\u00f3n econ\u00f3mica.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-70b8aef\" id=\"recomendaciones-practicas-para-prepararse-para-2026\" data-block-id=\"70b8aef\"><style>.stk-70b8aef {max-width:95% !important;min-width:auto !important;margin-bottom:18px !important;}.stk-70b8aef .stk-block-heading__text{color:var(--ast-global-color-3) !important;font-weight:700 !important;}@media screen and (max-width: 767px){.stk-70b8aef {padding-right:0px !important;}}<\/style><h4 class=\"stk-block-heading__text has-text-color has-text-align-justify\">Recomendaciones pr\u00e1cticas para prepararse para 2026<\/h4><\/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:45px !important;}.stk-1013383 .stk-block-icon-list-item__content{align-items:baseline !important;}<\/style><ol class=\"stk-block-icon-list__ol 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-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Recomendaciones pr\u00e1cticas para prepararse para 2026: <\/strong>Permite estimar PTU y ajustar gastos deducibles, inversiones o decisiones operativas. Asimismo, financieramente permite llevar una provisi\u00f3n que muestre estados financieros m\u00e1s realistas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-274ae66\" data-block-id=\"274ae66\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Revisar depreciaciones y activos fijos antes del cierre<\/strong>: Corregir inconsistencias evita movimientos tard\u00edos en marzo, previo a la presentaci\u00f3n de la declaraci\u00f3n anual.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0058a59\" data-block-id=\"0058a59\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Evaluar la estrategia de compensaci\u00f3n y prestaciones<\/strong>: En algunos casos, reestructurar bonos, productividad y variables puede equilibrar los efectos de PTU sin incumplir la ley.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-d8e0b7c\" data-block-id=\"d8e0b7c\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Documentar adecuadamente servicios especializados<\/strong>: Contratos, entregables, evidencia operativa y capacidad t\u00e9cnica del proveedor.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-032d9ad\" data-block-id=\"032d9ad\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Preparar estimaciones del AAI desde noviembre<\/strong>: La clave para evitar ajustes inesperados que aumenten la utilidad fiscal.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-bf82096\" data-block-id=\"bf82096\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk-block-icon-list-item__marker\" aria-hidden=\"true\"><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Analizar topes de PTU de manera anticipada<\/strong>: Especialmente en empresas donde los montos pueden exceder los l\u00edmites y requieren provisiones financieras.<\/span><\/div><\/li>\n<\/ol><\/div>\n\n\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\">La PTU y los ajustes anuales no deben abordarse \u00fanicamente al cierre. Una planeaci\u00f3n ordenada y sustentada permite a las empresas anticipar impactos, garantizar recursos y cumplir adecuadamente ante la autoridad.<br><br>En <strong>CB Strategy<\/strong> apoyamos a nuestros clientes a proyectar su utilidad fiscal, revisar expedientes clave, evaluar riesgos laborales y preparar el cierre del ejercicio con visi\u00f3n integral para evitar contingencias en 2026.<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. 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