{"id":6329,"date":"2023-06-12T12:23:56","date_gmt":"2023-06-12T18:23:56","guid":{"rendered":"https:\/\/factura.com\/blog\/?p=6329"},"modified":"2023-06-12T12:23:58","modified_gmt":"2023-06-12T18:23:58","slug":"conoce-el-complemento-de-leyendas-fiscales","status":"publish","type":"post","link":"https:\/\/factura.com\/blog\/conoce-el-complemento-de-leyendas-fiscales\/","title":{"rendered":"\u00a1Conoce el Complemento de Leyendas Fiscales!"},"content":{"rendered":"\n<p>El <strong>Complemento de Leyendas fiscales<\/strong> es un documento electr\u00f3nico que se utiliza en M\u00e9xico para detallar la informaci\u00f3n fiscal de una factura electr\u00f3nica. La facturaci\u00f3n electr\u00f3nica es obligatoria en M\u00e9xico desde 2011, y desde entonces ha habido varios cambios en los requisitos fiscales para las facturas electr\u00f3nicas. Uno de esos cambios es el Complemento de Leyendas fiscales.<\/p>\n\n\n\n<p><strong>Tabla de contenido:\u00a0<\/strong><br><strong><a href=\"#Complemento\">1- \u00bfQu\u00e9 es el Complemento de Leyendas Fiscales?<\/a><\/strong><br><strong><a href=\"#a\u00f1adir\">2- Datos que se pueden a\u00f1adir al Complemento de Leyendas Fiscales.<\/a><\/strong><br><strong><a href=\"#beneficios\">3- \u00bfCu\u00e1les son los beneficios de este Complemento?<\/a><\/strong><br><strong><a href=\"#Consideraciones\">4- Consideraciones.<\/a><\/strong><\/p>\n\n\n\n<h2><strong id=\"Complemento\">\u00bfQu\u00e9 es el Complemento de Leyendas Fiscales?<\/strong><\/h2>\n\n\n\n<p>Es un archivo electr\u00f3nico que se adjunta a la factura electr\u00f3nica y que contiene informaci\u00f3n adicional sobre la transacci\u00f3n. Esta informaci\u00f3n puede incluir los impuestos aplicados a la transacci\u00f3n, los descuentos otorgados y los t\u00e9rminos de pago. La informaci\u00f3n contenida en el Complemento de Leyendas fiscales es esencial para el cumplimiento de las obligaciones fiscales en M\u00e9xico.<\/p>\n\n\n\n<p>El Complemento de Leyendas fiscales se introdujo en M\u00e9xico en 2018. Desde entonces, ha habido varios cambios en la forma en que se utiliza y se presenta. Actualmente, el Complemento de Leyendas fiscales es obligatorio para ciertos tipos de transacciones, como las operaciones con bienes inmuebles, las transacciones en el extranjero y las operaciones que involucran la retenci\u00f3n de impuestos.&nbsp;<\/p>\n\n\n\n<p>Para incluir el Complemento de Leyendas fiscales en una factura electr\u00f3nica, se debe utilizar un software de facturaci\u00f3n electr\u00f3nica certificado por el Servicio de Administraci\u00f3n Tributaria (SAT). El software debe estar actualizado y configurado para incluir el complemento de acuerdo con las normas fiscales aplicables.<\/p>\n\n\n\n<p>En resumen, el Complemento de Leyendas fiscales es un documento electr\u00f3nico esencial para el cumplimiento de las obligaciones fiscales en M\u00e9xico. Es importante que las empresas y los profesionales que emiten facturas electr\u00f3nicas comprendan su importancia y se aseguren de utilizar un software de facturaci\u00f3n electr\u00f3nica actualizado y configurado correctamente para incluir el Complemento de Leyendas fiscales en sus facturas. De esta manera, podr\u00e1n evitar multas y sanciones por parte de las autoridades fiscales.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"631\" 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\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023-1024x631.png\" alt=\"SAT, impuestos, dinero, facturaci\u00f3n, documento, contribuyentes, pagos, formulario, factura electr\u00f3nica, pesos mexicano, facturaci\u00f3n electr\u00f3nica \" class=\"wp-image-6109\" data-srcset=\"https:\/\/factura.com\/blog\/wp-content\/uploads\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023-1024x631.png 1024w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023-300x185.png 300w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023-768x474.png 768w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023-100x62.png 100w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023-700x432.png 700w, https:\/\/factura.com\/blog\/wp-content\/uploads\/2023\/03\/Blog-Destacada-mie\u0301rcoles-1ero.-de-marzo-2023.png 1200w\" data-sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2><strong id=\"a\u00f1adir\">Datos que se pueden a\u00f1adir al Complemento de Leyendas Fiscales.<\/strong><\/h2>\n\n\n\n<p>Algunos de los datos que permite incorporar este tipo de complemento de factura son:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>La Ley, Resoluci\u00f3n o Disposici\u00f3n Fiscal que regula la Leyenda.<\/li><li>N\u00famero de Art\u00edculo o, en su caso, la Regla que regula la obligaci\u00f3n de la Leyenda.&nbsp;<\/li><li>La Leyenda Fiscal.<\/li><\/ul>\n\n\n\n<h2><strong id=\"beneficios\">\u00bfCu\u00e1les son los beneficios de este Complemento?<\/strong><\/h2>\n\n\n\n<p>El Complemento de Leyendas fiscales en M\u00e9xico ofrece varios beneficios tanto para las empresas como para las autoridades fiscales. A continuaci\u00f3n, se detallan algunos de los beneficios m\u00e1s importantes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Cumplimiento Fiscal: Permite a las empresas cumplir con las normas fiscales aplicables en M\u00e9xico. Al proporcionar informaci\u00f3n detallada sobre la transacci\u00f3n, las empresas pueden asegurarse de que est\u00e1n cumpliendo con los requisitos fiscales y evitando multas y sanciones.<\/li><li>Mayor transparencia: Proporciona informaci\u00f3n adicional sobre la transacci\u00f3n, como los impuestos aplicados y los descuentos otorgados. Esto aumenta la transparencia en las transacciones comerciales y puede ayudar a prevenir el fraude fiscal.<\/li><li>Mayor eficiencia: La inclusi\u00f3n del Complemento en una factura electr\u00f3nica puede simplificar el proceso de presentaci\u00f3n de impuestos. Al proporcionar informaci\u00f3n detallada sobre la transacci\u00f3n, las empresas pueden reducir el tiempo y el esfuerzo requeridos para preparar y presentar sus declaraciones fiscales.<\/li><li>Reducci\u00f3n de errores: Este complemento puede ayudar a reducir los errores en la presentaci\u00f3n de impuestos. Al proporcionar informaci\u00f3n detallada y precisa sobre la transacci\u00f3n, se pueden evitar errores comunes, como la omisi\u00f3n de impuestos o la incorrecta aplicaci\u00f3n de descuentos.<\/li><li>Facilidad de auditor\u00eda: Puede facilitar el proceso de auditor\u00eda fiscal. Al proporcionar informaci\u00f3n detallada sobre la transacci\u00f3n, las autoridades fiscales pueden revisar f\u00e1cilmente la factura y confirmar la precisi\u00f3n de la informaci\u00f3n proporcionada.<\/li><\/ul>\n\n\n\n<p>Por ende, el Complemento de Leyendas fiscales ofrece varios beneficios tanto para las empresas como para las autoridades fiscales en M\u00e9xico. Al proporcionar informaci\u00f3n detallada y precisa sobre las transacciones comerciales, el complemento ayuda a garantizar el cumplimiento fiscal, aumentar la transparencia y mejorar la eficiencia en la presentaci\u00f3n de impuestos.<\/p>\n\n\n\n<h2><strong id=\"Consideraciones\">Consideraciones.<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Este complemento no puede convivir con el complemento de Comercio exterior de manera que si cliente tiene asignado el complemento de leyendas fiscales en el cat\u00e1logo de clientes y dicho cliente se utiliza en un documento configurado con el complemento de Comercio exterior, se omitir\u00e1 el Complemento de comercio exterior y en el XML generado se considerar\u00e1 el de leyendas fiscales.<\/li><li>El Complemento solo podr\u00e1 utilizarse con comprobantes CFDI de tipo Ingreso y Traslado.<\/li><\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#fcb9002e\">\u00a1Esperamos que esta informaci\u00f3n te sea \u00fatil! Si te gust\u00f3 o sirvi\u00f3 mucho este art\u00edculo puedes compartirlo en tus redes sociales y etiquetar a tus amigos. Y tambi\u00e9n te queremos recordar que en <strong><a href=\"http:\/\/Factura.com\" target=\"_blank\" rel=\"noreferrer noopener\">Factura.com<\/a><\/strong> tenemos planes de facturaci\u00f3n electr\u00f3nica para ti y\/o tus amigos y an\u00edmate a conocernos. <strong>\u00a1Incluso puedes probar la <\/strong><a href=\"https:\/\/factura.com\/registro\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>plataforma 15 d\u00edas gratis<\/strong><\/a><strong>!<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-social-links is-content-justification-center is-layout-flex wp-container-core-social-links-is-layout-16018d1d wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook  wp-block-social-link\"><a rel=\"noopener nofollow\" target=\"_blank\" href=\"https:\/\/www.facebook.com\/FacturaMexico\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" 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data-src=\"https:\/\/factura.com\/blog\/wp-content\/uploads\/2022\/07\/Manzanas_Mailchimp.png\" alt=\"Manzanitas trabajando\" class=\"wp-image-4897\"\/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>El Complemento de Leyendas fiscales es un documento electr\u00f3nico que se utiliza en M\u00e9xico para detallar la informaci\u00f3n fiscal de una factura electr\u00f3nica. 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