{"id":6354,"date":"2023-06-29T11:33:30","date_gmt":"2023-06-29T17:33:30","guid":{"rendered":"https:\/\/factura.com\/blog\/?p=6354"},"modified":"2023-06-29T11:33:31","modified_gmt":"2023-06-29T17:33:31","slug":"que-es-el-complemento-de-notarios-publicos","status":"publish","type":"post","link":"https:\/\/factura.com\/blog\/que-es-el-complemento-de-notarios-publicos\/","title":{"rendered":"\u00bfQu\u00e9 es el Complemento de Notarios P\u00fablicos?"},"content":{"rendered":"\n<p>El <strong>Complemento de Notarios P\u00fablicos<\/strong> es obligatorio para todos los notarios p\u00fablicos que emitan facturas electr\u00f3nicas por los servicios que prestan. De esta manera, el SAT puede tener un mayor control sobre las operaciones que se realizan en el pa\u00eds, lo que facilita la fiscalizaci\u00f3n y el combate a la evasi\u00f3n fiscal. \u00a1Pero te recomendamos que sigas leyendo m\u00e1s!<\/p>\n\n\n\n<p><strong>Tabla de contenido:\u00a0<\/strong><br><strong><a href=\"#Notarios\">1- \u00bfQu\u00e9 es el Complemento de Notarios P\u00fablicos?<\/a><\/strong><br><strong><a href=\"#utilizar\">2- \u00bfCu\u00e1ndo no se debe utilizar el Complemento de Notarios P\u00fablicos?<\/a><\/strong><br><strong><a href=\"#Ventajas\">3- Ventajas y desventajas del Complemento de Notarios P\u00fablicos.<\/a><\/strong><\/p>\n\n\n\n<h2><strong id=\"Notarios\">\u00bfQu\u00e9 es el Complemento de Notarios P\u00fablicos?<\/strong><\/h2>\n\n\n\n<p>El Complemento de Notarios P\u00fablicos es un documento fiscal que se utiliza en M\u00e9xico para respaldar las operaciones realizadas por los notarios p\u00fablicos en el ejercicio de su funci\u00f3n. Este documento se encuentra dentro del cat\u00e1logo de Complementos de CFDI (Comprobante Fiscal Digital por Internet), que es un esquema creado por el Servicio de Administraci\u00f3n Tributaria (SAT) para la emisi\u00f3n de facturas electr\u00f3nicas.&nbsp;<\/p>\n\n\n\n<p>Este complemento debe ser generado por el notario p\u00fablico y anexado a la factura electr\u00f3nica que se emite por el servicio que prest\u00f3. Adem\u00e1s, es importante que el notario p\u00fablico tenga en cuenta que el Complemento de Notarios P\u00fablicos debe contener informaci\u00f3n espec\u00edfica y detallada sobre la operaci\u00f3n que se realiz\u00f3. Entre la informaci\u00f3n que debe contener el Complemento de Notarios P\u00fablicos se encuentran:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Identificaci\u00f3n del notario p\u00fablico que prest\u00f3 el servicio, incluyendo su nombre, n\u00famero de notar\u00eda, clave del Registro Federal de Contribuyentes (RFC) y n\u00famero de folio de la factura.<\/li><li>Identificaci\u00f3n del cliente que recibi\u00f3 el servicio, incluyendo su nombre y\/o raz\u00f3n social y clave del RFC.<\/li><li>Descripci\u00f3n detallada del servicio que se prest\u00f3, incluyendo la fecha y hora en que se realiz\u00f3, el lugar donde se llev\u00f3 a cabo y el monto correspondiente.<\/li><li>Firma electr\u00f3nica del notario p\u00fablico, para garantizar la autenticidad y veracidad del Complemento de Notarios P\u00fablicos.<\/li><\/ul>\n\n\n\n<p>Es importante mencionar que los notarios p\u00fablicos cumplan con las disposiciones fiscales y legales vigentes en M\u00e9xico. La omisi\u00f3n de la emisi\u00f3n del Complemento de Notarios P\u00fablicos puede derivar en sanciones y multas por parte del SAT. Tambi\u00e9n es bueno recordarles que este Complemento es un documento fiscal que deben emitir todos los notarios p\u00fablicos que emitan facturas electr\u00f3nicas por los servicios que prestan. Este documento contiene informaci\u00f3n detallada sobre la operaci\u00f3n que se realiz\u00f3 y es obligatorio para facilitar la fiscalizaci\u00f3n y el combate a la evasi\u00f3n fiscal en M\u00e9xico. Los notarios p\u00fablicos deben asegurarse de cumplir con las disposiciones fiscales y legales vigentes para evitar sanciones y multas por parte del SAT.<\/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\/03\/Cuerpo-blog.png\" alt=\"SAT, impuestos, dinero, facturaci\u00f3n, documento, contribuyentes, pagos, formulario, factura electr\u00f3nica, pesos mexicano, facturaci\u00f3n electr\u00f3nica \" class=\"wp-image-4678\"\/><\/figure>\n\n\n\n<h2><strong id=\"utilizar\">\u00bfCu\u00e1ndo no se debe utilizar el Complemento de Notarios P\u00fablicos?<\/strong><\/h2>\n\n\n\n<p>De acuerdo con las normas tributarias de M\u00e9xico, este complemento no se debe de aplicar en las circunstancias siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Transmisiones de propiedad que operen por causa de muerte.<\/li><li>A t\u00edtulo universal (herencia).<\/li><li>A t\u00edtulo particular (legado).<\/li><li>Transmisiones de propiedad por donaci\u00f3n.<\/li><li>Transmisiones de propiedad donde el enajenante es una persona moral.<\/li><li>Transmisiones de propiedad cuando el inmueble es parte del activo de la persona f\u00edsica y \u00e9sta tribute en los Cap\u00edtulos II o III del T\u00edtulo IV de la Ley del Impuesto sobre La Renta.<\/li><li>Transmisiones de propiedad donde conste el convenio y aceptaci\u00f3n de las partes de que ser\u00e1 el mismo enajenante quien expida la factura por el importe total del precio o contraprestaci\u00f3n convenidos o por el ingreso que corresponda por ley.<\/li><\/ul>\n\n\n\n<h2><strong id=\"Ventajas\">Ventajas y desventajas del Complemento de Notarios P\u00fablicos.<\/strong><\/h2>\n\n\n\n<p>A continuaci\u00f3n, te presentamos algunas ventajas y desventajas del Complemento de Notarios P\u00fablicos en M\u00e9xico:<\/p>\n\n\n\n<p><strong>Ventajas:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Mayor control y transparencia: Permite al SAT tener un mayor control y transparencia sobre las operaciones realizadas por los notarios p\u00fablicos. Esto facilita la fiscalizaci\u00f3n y el combate a la evasi\u00f3n fiscal, ya que se cuenta con informaci\u00f3n detallada y verificable de las transacciones realizadas.<\/li><li>Agilidad en los procesos fiscales: Al contar con informaci\u00f3n detallada y verificable de las operaciones realizadas por los notarios p\u00fablicos, se agilizan los procesos fiscales y se reduce el tiempo de revisi\u00f3n de las declaraciones fiscales.<\/li><li>Cumplimiento de obligaciones fiscales: El Complemento de Notarios P\u00fablicos es obligatorio para todos los notarios p\u00fablicos que emitan facturas electr\u00f3nicas por los servicios que prestan. Cumplir con esta obligaci\u00f3n permite a los notarios p\u00fablicos evitar sanciones y multas por parte del SAT.<\/li><li>Facilidad en la emisi\u00f3n de facturas electr\u00f3nicas: Al contar con un complemento espec\u00edfico para notarios p\u00fablicos, se facilita la emisi\u00f3n de facturas electr\u00f3nicas y se reduce la posibilidad de errores en la informaci\u00f3n fiscal.<\/li><li>Fortalecimiento de la confianza en los servicios notariales: Al contar con un mayor control y transparencia en las operaciones realizadas por los notarios p\u00fablicos, se fortalece la confianza en los servicios notariales y se reduce la posibilidad de fraudes o irregularidades en las transacciones.<\/li><\/ul>\n\n\n\n<p><strong>Desventajas:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Costos adicionales: Los notarios p\u00fablicos deben invertir en sistemas y capacitaci\u00f3n para cumplir con la emisi\u00f3n del Complemento de Notarios P\u00fablicos, lo que representa un costo adicional.<\/li><li>Complejidad en la emisi\u00f3n del Complemento: El Complemento de Notarios P\u00fablicos contiene informaci\u00f3n detallada y espec\u00edfica sobre las operaciones realizadas, lo que puede resultar complejo y requerir una capacitaci\u00f3n adicional para su emisi\u00f3n.<\/li><li>Posibilidad de errores: Si el notario p\u00fablico no emite correctamente el Complemento de Notarios P\u00fablicos, puede incurrir en errores o imprecisiones que afecten la validez y veracidad del documento fiscal.<\/li><\/ul>\n\n\n\n<p>El <strong>Complemento de Notarios P\u00fablicos<\/strong> en M\u00e9xico es una herramienta que permite a los notarios p\u00fablicos cumplir con sus obligaciones fiscales y facilita la fiscalizaci\u00f3n por parte del SAT. A trav\u00e9s de este complemento, se puede obtener informaci\u00f3n detallada y verificable de las operaciones realizadas por los notarios p\u00fablicos, lo que agiliza los procesos fiscales y fortalece la confianza en los servicios notariales.<\/p>\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 Notarios P\u00fablicos es obligatorio para todos los notarios p\u00fablicos que emitan facturas electr\u00f3nicas por los servicios que prestan. 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