{"id":6185,"date":"2023-03-16T11:10:18","date_gmt":"2023-03-16T17:10:18","guid":{"rendered":"https:\/\/factura.com\/blog\/?p=6185"},"modified":"2023-03-16T11:10:19","modified_gmt":"2023-03-16T17:10:19","slug":"que-es-el-impuesto-empresarial-a-tasa-unica-ietu","status":"publish","type":"post","link":"https:\/\/factura.com\/blog\/que-es-el-impuesto-empresarial-a-tasa-unica-ietu\/","title":{"rendered":"\u00bfQu\u00e9 es el impuesto empresarial a Tasa \u00danica (IETU)?"},"content":{"rendered":"\n<p>El 1ero. de Enero de 2008 entr\u00f3 en vigor el impuesto empresarial a tasa \u00fanica (IETU) en M\u00e9xico, que no considera reg\u00edmenes especiales ni deducciones o beneficios extraordinarios. Este impuesto busca evitar y desalentar las planeaciones fiscales que tienen por objeto eludir el pago del impuesto sobre la renta.\u00a0<\/p>\n\n\n\n<p><strong>Tabla de contenido:\u00a0<\/strong><br><strong><a href=\"#impuesto\">1- \u00bfQu\u00e9 es el impuesto empresarial a tasa \u00fanica (IETU)?<\/a><\/strong><br><strong><a href=\"#tasa\">2- \u00bfQu\u00e9 ventajas y desventajas tiene el impuesto empresarial a tasa \u00fanica?\u00a0<\/a><\/strong><br><strong><a href=\"#pagar\">3- \u00bfQui\u00e9nes est\u00e1n obligados a pagar el IETU?<\/a><\/strong><br><strong><a href=\"#declaraciones\">4- \u00bfQu\u00e9 declaraciones se presentan?<\/a><\/strong><\/p>\n\n\n\n<p>El 1ero. de Enero de 2008 entr\u00f3 en vigor el impuesto empresarial a tasa \u00fanica (IETU) en M\u00e9xico, que no considera reg\u00edmenes especiales ni deducciones o beneficios extraordinarios. Este impuesto busca evitar y desalentar las planeaciones fiscales que tienen por objeto eludir el pago del impuesto sobre la renta.&nbsp;<\/p>\n\n\n\n<h2><strong id=\"impuesto\">\u00bfQu\u00e9 es el impuesto empresarial a tasa \u00fanica (IETU)?<\/strong><\/h2>\n\n\n\n<p>Es un impuesto que se aplica a todas las empresas que operan en M\u00e9xico, sin importar su forma jur\u00eddica (persona f\u00edsica o moral) o su r\u00e9gimen fiscal.&nbsp;<\/p>\n\n\n\n<p>La tasa del IETU se establece en un 17.5% sobre la base gravable, que se determina restando de los ingresos acumulables los costos y deducciones autorizados por la ley.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"845\" height=\"442\" src=\"https:\/\/factura.com\/blog\/wp-content\/themes\/veen\/assets\/images\/transparent.gif\" data-lazy=\"true\" data-src=\"https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/12\/Cuerpo-blog-3.png\" alt=\"SAT, impuestos, dinero, importancia, contribuyentes, pagos, formulario, factura electr\u00f3nica, pesos mexicanos.\" class=\"wp-image-5939\" data-srcset=\"https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/12\/Cuerpo-blog-3.png 845w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/12\/Cuerpo-blog-3-300x157.png 300w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/12\/Cuerpo-blog-3-768x402.png 768w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/12\/Cuerpo-blog-3-100x52.png 100w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/12\/Cuerpo-blog-3-700x366.png 700w\" data-sizes=\"auto, (max-width: 845px) 100vw, 845px\" \/><\/figure>\n\n\n\n<h2><strong id=\"tasa\">\u00bfQu\u00e9 ventajas y desventajas tiene el impuesto empresarial a tasa \u00fanica?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Tiene varias ventajas para las empresas, ya que es un impuesto m\u00e1s simple que el ISR y se aplica a una base m\u00e1s amplia de contribuyentes. Adem\u00e1s, el IETU permite la deducci\u00f3n de ciertos gastos que no son deducibles en el ISR, como el costo de los bienes que se venden. Sin embargo, el IETU tambi\u00e9n tiene algunas desventajas, ya que no permite la deducci\u00f3n de ciertos gastos como los intereses pagados en pr\u00e9stamos y los dividendos distribuidos a los accionistas.<\/p>\n\n\n\n<p>Es importante se\u00f1alar que el IETU fue abolido en 2014, y en su lugar se cre\u00f3 el Impuesto sobre la Renta Empresarial (IER). El IER es un impuesto que tiene una tasa del 30% y se aplica a las empresas que tienen ingresos anuales superiores a los 40 millones de pesos. Sin embargo, algunas empresas a\u00fan pueden optar por pagar el IETU en lugar del IER, si les resulta m\u00e1s favorable.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"845\" height=\"442\" src=\"https:\/\/factura.com\/blog\/wp-content\/themes\/veen\/assets\/images\/transparent.gif\" data-lazy=\"true\" data-src=\"https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/11\/Cuerpo-blog-1-1.png\" alt=\"SAT, impuestos, dinero, importancia, contribuyentes, pagos, formulario, factura electr\u00f3nica, pesos mexicanos.\" class=\"wp-image-5859\" data-srcset=\"https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/11\/Cuerpo-blog-1-1.png 845w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/11\/Cuerpo-blog-1-1-300x157.png 300w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/11\/Cuerpo-blog-1-1-768x402.png 768w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/11\/Cuerpo-blog-1-1-100x52.png 100w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/11\/Cuerpo-blog-1-1-700x366.png 700w\" data-sizes=\"auto, (max-width: 845px) 100vw, 845px\" \/><\/figure>\n\n\n\n<h2><strong id=\"pagar\">\u00bfQui\u00e9nes est\u00e1n obligados a pagar el IETU?<\/strong><\/h2>\n\n\n\n<p>Las personas que obtengan ingresos por rentar casas, edificios, locales comerciales, departamentos, bodegas, entre otros bienes inmuebles, deben pagar el impuesto empresarial a tasa \u00fanica (IETU).<\/p>\n\n\n\n<h2><strong id=\"declaraciones\">\u00bfQu\u00e9 declaraciones se presentan?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Declaraciones mensuales.&nbsp;<\/li><li>Declaraci\u00f3n anual.&nbsp;<\/li><\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#fcb9002e\">\u00a1Ahora podr\u00e1s emitir sin complicaciones en <strong><a href=\"http:\/\/Factura.com\" target=\"_blank\" rel=\"noreferrer noopener\">Factura.com<\/a><\/strong>! \u00a1Esperamos que esta informaci\u00f3n te sea \u00fatil! 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class=\"wp-image-4897\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>El 1ero. de Enero de 2008 entr\u00f3 en vigor el impuesto empresarial a tasa \u00fanica (IETU) en M\u00e9xico, que no considera reg\u00edmenes especiales ni deducciones&#8230;<\/p>\n","protected":false},"author":7,"featured_media":6186,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-6185","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 es el impuesto empresarial a Tasa \u00danica (IETU)? - Factura.com<\/title>\n<meta name=\"description\" content=\"Este impuesto busca evitar y desalentar las planeaciones fiscales que tienen por objeto eludir el pago del impuesto sobre la 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