{"id":5194,"date":"2021-05-25T09:49:46","date_gmt":"2021-05-25T14:49:46","guid":{"rendered":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/?p=5194"},"modified":"2022-03-22T11:46:37","modified_gmt":"2022-03-22T17:46:37","slug":"ingresos-por-intereses-de-personas-fisicas","status":"publish","type":"post","link":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/","title":{"rendered":"Ingresos por intereses de personas f\u00edsicas"},"content":{"rendered":"\n<p><strong><span class=\"has-inline-color has-light-grayish-magenta-color\">Efectos en la declaraci\u00f3n anual. (Art\u00edculos del 133 al 136 de la LISR)<\/span><\/strong><\/p>\n\n\n\n<p>Un aspecto importante a considerar para la declaraci\u00f3n anual en el caso de personas f\u00edsicas, que \u00fanicamente obtengan ingresos por intereses, es determinar si los declaran o no. Lo anterior con base en lo dispuesto por la Ley de Impuesto Sobre la Renta, la cual otorga la opci\u00f3n de <strong>NO<\/strong> declararlos, cuando su importe bruto no exceda de $100,000.00 (Cien Mil Pesos 00\/100 M.N).<\/p>\n\n\n\n<p>A continuaci\u00f3n, haremos un an\u00e1lisis de si es conveniente, en este caso espec\u00edfico, no declarar los intereses percibidos.&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-light-grayish-magenta-color\">Qu\u00e9 se considera inter\u00e9s para efectos de la LISR<\/span><\/strong><\/p>\n\n\n\n<p>Se consideran ingresos por intereses para los efectos de este Cap\u00edtulo, los establecidos en el art\u00edculo&nbsp;<a href=\"http:\/\/www.checkpointmexico.com\/maf\/app\/resultList\/document?docguid=Iada444f0a63a11eb9185aa0168b4fafe&amp;mdfilter=exclude-ficha-ind-comun&amp;startChunk=1&amp;endChunk=1\">8&nbsp;<\/a>de esta&nbsp;Ley&nbsp;y los dem\u00e1s que conforme a la misma tengan el tratamiento de inter\u00e9s.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-light-grayish-magenta-color\">Art. 8 LISR<\/span><\/strong><\/p>\n\n\n\n<p>Para los efectos de esta&nbsp;Ley,&nbsp;se consideran intereses, cualquiera que sea el nombre con que se les designe, a los rendimientos de cr\u00e9ditos de cualquier clase.&nbsp;<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-light-grayish-magenta-color\">Inter\u00e9s real<\/span><\/strong><\/p>\n\n\n\n<p>Se considera inter\u00e9s real, el monto en el que los intereses excedan al ajuste por inflaci\u00f3n.<\/p>\n\n\n\n<p>Cuando el ajuste por inflaci\u00f3n a que se refiere este precepto sea mayor que los intereses obtenidos, el resultado se considerar\u00e1 como p\u00e9rdida. La p\u00e9rdida se podr\u00e1 disminuir de los dem\u00e1s ingresos obtenidos en el ejercicio, excepto de aqu\u00e9llos a que se refieren los Cap\u00edtulos\u00a0I\u00a0y\u00a0II\u00a0de este T\u00edtulo.<\/p>\n\n\n\n<p>Como se puede apreciar de las dos disposiciones anteriores se entiende que solo se acumula el monto de intereses que exceda a la inflaci\u00f3n, lo que se denomina como inter\u00e9s real, se puede tener una p\u00e9rdida cuando la inflaci\u00f3n es mayor que el inter\u00e9s obtenido y esta se puede deducir contra otros ingresos, excepto contra ingresos por Salarios y Actividades Empresariales y Profesionales.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-light-grayish-magenta-color\">Retenciones y entero de ISR<\/span><\/strong><\/p>\n\n\n\n<p>Quienes paguen los intereses a que se refiere el art\u00edculo\u00a0133\u00a0de esta\u00a0Ley,\u00a0<strong>est\u00e1n obligados a retener y enterar el impuesto aplicando la tasa que al efecto establezca el Congreso de la Uni\u00f3n para el ejercicio de que se trate en la\u00a0Ley de Ingresos de la Federaci\u00f3n\u00a0sobre el monto del capital <\/strong>que d\u00e9 lugar al pago de los intereses, como pago provisional.<\/p>\n\n\n\n<p>Las personas f\u00edsicas que <strong>\u00fanicamente <\/strong>obtengan ingresos acumulables de los se\u00f1alados en este Cap\u00edtulo, <strong>podr\u00e1n optar por considerar la retenci\u00f3n que se efect\u00fae en los t\u00e9rminos de este art\u00edculo como pago definitivo,<\/strong> siempre que dichos ingresos correspondan al ejercicio de que se trate y <strong>no excedan de $100,000.00.<\/strong><\/p>\n\n\n\n<p>Durante el ejercicio fiscal de <strong>2021<\/strong> la tasa de retenci\u00f3n anual a que se refiere este art\u00edculo ser\u00e1 del <strong>0.97 por ciento<\/strong>. LIF 2021-21<\/p>\n\n\n\n<p>Durante el ejercicio fiscal de <strong>2020<\/strong> la tasa de retenci\u00f3n anual a que se refiere este art\u00edculo ser\u00e1 del <strong>1.45 por ciento<\/strong>. LIF 2020-21<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>La acumulaci\u00f3n se realiza solo por lo que corresponde al Inter\u00e9s Real, es decir, el importe que de dichos intereses excede a la inflaci\u00f3n, si consideramos en un ejemplo simple, una inflaci\u00f3n del 3% anual y una tasa de inter\u00e9s del 5% anual, tendr\u00edamos un rendimiento real del 2%, este ser\u00eda el importe de acumulaci\u00f3n, pero el impuesto sobre la renta que determinan y retienen las instituciones financieras es del 0.97% para este ejercicio 2021, en el ejercicio 2020&nbsp; la tasa que aplicaron las instituciones fue del 1.45%, pero ojo este porciento se aplica sobre el monto del capital invertido, lo cual es una exageraci\u00f3n, en muchos casos esta retenci\u00f3n es casi equivalente al monto del Inter\u00e9s Real.<\/p>\n\n\n\n<p>Por lo anterior, se concluye que no obstante que no se haya rebasado el importe de los intereses de $100,000.00, es recomendable presentar la declaraci\u00f3n anual, generar el saldo a favor que seguramente as\u00ed ser\u00e1 y solicitar la devoluci\u00f3n correspondiente.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Efectos en la declaraci\u00f3n anual. (Art\u00edculos del 133 al 136 de la LISR) Un aspecto importante a considerar para la declaraci\u00f3n anual en el caso<\/p>\n","protected":false},"author":73,"featured_media":5195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152,1182],"tags":[861,888,891,885,523,890,887,886,889],"class_list":["post-5194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresas","category-fiscal","tag-declaracion-anual","tag-inflacion","tag-interes-real","tag-intereses","tag-isr","tag-ley-de-ingresos-de-la-federacion","tag-lisr","tag-personas-fisicas","tag-retenciones"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ingresos por intereses de personas f\u00edsicas - Entorno Empresarial<\/title>\n<meta name=\"description\" content=\"Para las personas f\u00edsicas, la LISR otorga la opci\u00f3n de no declarar ingresos por intereses siempre que no excedan los 100 mil pesos.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ingresos por intereses de personas f\u00edsicas - Entorno Empresarial\" \/>\n<meta property=\"og:description\" content=\"Para las personas f\u00edsicas, la LISR otorga la opci\u00f3n de no declarar ingresos por intereses siempre que no excedan los 100 mil pesos.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/\" \/>\n<meta property=\"og:site_name\" content=\"Entorno Empresarial\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/facebook.com\/comcoparmex\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-25T14:49:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-22T17:46:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2021\/05\/Depositphotos_24454615_s-2019.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"999\" \/>\n\t<meta property=\"og:image:height\" content=\"669\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Comisi\u00f3n Fiscal Coparmex Jalisco\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@comcoparmex\" \/>\n<meta name=\"twitter:site\" content=\"@comcoparmex\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Comisi\u00f3n Fiscal Coparmex Jalisco\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/\"},\"author\":{\"name\":\"Comisi\u00f3n Fiscal Coparmex Jalisco\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#\\\/schema\\\/person\\\/cf0f90cf182688b9e5f375498d3daed6\"},\"headline\":\"Ingresos por intereses de personas f\u00edsicas\",\"datePublished\":\"2021-05-25T14:49:46+00:00\",\"dateModified\":\"2022-03-22T17:46:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/\"},\"wordCount\":678,\"commentCount\":1,\"publisher\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/Depositphotos_24454615_s-2019.jpg\",\"keywords\":[\"declaraci\u00f3n anual\",\"inflaci\u00f3n\",\"Inter\u00e9s Real\",\"Intereses\",\"ISR\",\"Ley de Ingresos de la Federaci\u00f3n\",\"LISR\",\"personas f\u00edsicas\",\"retenciones\"],\"articleSection\":[\"Empresas\",\"Fiscal\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/\",\"url\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/\",\"name\":\"Ingresos por intereses de personas f\u00edsicas - Entorno Empresarial\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/Depositphotos_24454615_s-2019.jpg\",\"datePublished\":\"2021-05-25T14:49:46+00:00\",\"dateModified\":\"2022-03-22T17:46:37+00:00\",\"description\":\"Para las personas f\u00edsicas, la LISR otorga la opci\u00f3n de no declarar ingresos por intereses siempre que no excedan los 100 mil pesos.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#primaryimage\",\"url\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/Depositphotos_24454615_s-2019.jpg\",\"contentUrl\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/Depositphotos_24454615_s-2019.jpg\",\"width\":999,\"height\":669},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/ingresos-por-intereses-de-personas-fisicas\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ingresos por intereses de personas f\u00edsicas\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#website\",\"url\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/\",\"name\":\"Revista Entorno Empresarial\",\"description\":\"Coparmex Jalisco\",\"publisher\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#organization\",\"name\":\"Coparmex Jalisco\",\"url\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/logo-amp.png\",\"contentUrl\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/wp-content\\\/uploads\\\/2020\\\/02\\\/logo-amp.png\",\"width\":120,\"height\":90,\"caption\":\"Coparmex Jalisco\"},\"image\":{\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/facebook.com\\\/comcoparmex\",\"https:\\\/\\\/x.com\\\/comcoparmex\",\"http:\\\/\\\/instagram.com\\\/coparmexjalisco\",\"https:\\\/\\\/mx.linkedin.com\\\/company\\\/coparmex-jalisco\",\"https:\\\/\\\/www.youtube.com\\\/c\\\/CoparmexJaliscomx\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/#\\\/schema\\\/person\\\/cf0f90cf182688b9e5f375498d3daed6\",\"name\":\"Comisi\u00f3n Fiscal Coparmex Jalisco\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5d4c0683dbd1753d9b0ac4e80522437c91772ff63bb609de35657468240628a0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5d4c0683dbd1753d9b0ac4e80522437c91772ff63bb609de35657468240628a0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5d4c0683dbd1753d9b0ac4e80522437c91772ff63bb609de35657468240628a0?s=96&d=mm&r=g\",\"caption\":\"Comisi\u00f3n Fiscal Coparmex Jalisco\"},\"url\":\"https:\\\/\\\/coparmexjal.org.mx\\\/entorno-empresarial\\\/author\\\/comision-fiscal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ingresos por intereses de personas f\u00edsicas - Entorno Empresarial","description":"Para las personas f\u00edsicas, la LISR otorga la opci\u00f3n de no declarar ingresos por intereses siempre que no excedan los 100 mil pesos.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/","og_locale":"es_MX","og_type":"article","og_title":"Ingresos por intereses de personas f\u00edsicas - Entorno Empresarial","og_description":"Para las personas f\u00edsicas, la LISR otorga la opci\u00f3n de no declarar ingresos por intereses siempre que no excedan los 100 mil pesos.","og_url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/","og_site_name":"Entorno Empresarial","article_publisher":"https:\/\/facebook.com\/comcoparmex","article_published_time":"2021-05-25T14:49:46+00:00","article_modified_time":"2022-03-22T17:46:37+00:00","og_image":[{"width":999,"height":669,"url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2021\/05\/Depositphotos_24454615_s-2019.jpg","type":"image\/jpeg"}],"author":"Comisi\u00f3n Fiscal Coparmex Jalisco","twitter_card":"summary_large_image","twitter_creator":"@comcoparmex","twitter_site":"@comcoparmex","twitter_misc":{"Escrito por":"Comisi\u00f3n Fiscal Coparmex Jalisco","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#article","isPartOf":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/"},"author":{"name":"Comisi\u00f3n Fiscal Coparmex Jalisco","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#\/schema\/person\/cf0f90cf182688b9e5f375498d3daed6"},"headline":"Ingresos por intereses de personas f\u00edsicas","datePublished":"2021-05-25T14:49:46+00:00","dateModified":"2022-03-22T17:46:37+00:00","mainEntityOfPage":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/"},"wordCount":678,"commentCount":1,"publisher":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#organization"},"image":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#primaryimage"},"thumbnailUrl":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2021\/05\/Depositphotos_24454615_s-2019.jpg","keywords":["declaraci\u00f3n anual","inflaci\u00f3n","Inter\u00e9s Real","Intereses","ISR","Ley de Ingresos de la Federaci\u00f3n","LISR","personas f\u00edsicas","retenciones"],"articleSection":["Empresas","Fiscal"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/","url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/","name":"Ingresos por intereses de personas f\u00edsicas - Entorno Empresarial","isPartOf":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#website"},"primaryImageOfPage":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#primaryimage"},"image":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#primaryimage"},"thumbnailUrl":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2021\/05\/Depositphotos_24454615_s-2019.jpg","datePublished":"2021-05-25T14:49:46+00:00","dateModified":"2022-03-22T17:46:37+00:00","description":"Para las personas f\u00edsicas, la LISR otorga la opci\u00f3n de no declarar ingresos por intereses siempre que no excedan los 100 mil pesos.","breadcrumb":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#primaryimage","url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2021\/05\/Depositphotos_24454615_s-2019.jpg","contentUrl":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2021\/05\/Depositphotos_24454615_s-2019.jpg","width":999,"height":669},{"@type":"BreadcrumbList","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/ingresos-por-intereses-de-personas-fisicas\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/"},{"@type":"ListItem","position":2,"name":"Ingresos por intereses de personas f\u00edsicas"}]},{"@type":"WebSite","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#website","url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/","name":"Revista Entorno Empresarial","description":"Coparmex Jalisco","publisher":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#organization","name":"Coparmex Jalisco","url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#\/schema\/logo\/image\/","url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2020\/02\/logo-amp.png","contentUrl":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-content\/uploads\/2020\/02\/logo-amp.png","width":120,"height":90,"caption":"Coparmex Jalisco"},"image":{"@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/facebook.com\/comcoparmex","https:\/\/x.com\/comcoparmex","http:\/\/instagram.com\/coparmexjalisco","https:\/\/mx.linkedin.com\/company\/coparmex-jalisco","https:\/\/www.youtube.com\/c\/CoparmexJaliscomx"]},{"@type":"Person","@id":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/#\/schema\/person\/cf0f90cf182688b9e5f375498d3daed6","name":"Comisi\u00f3n Fiscal Coparmex Jalisco","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/5d4c0683dbd1753d9b0ac4e80522437c91772ff63bb609de35657468240628a0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5d4c0683dbd1753d9b0ac4e80522437c91772ff63bb609de35657468240628a0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5d4c0683dbd1753d9b0ac4e80522437c91772ff63bb609de35657468240628a0?s=96&d=mm&r=g","caption":"Comisi\u00f3n Fiscal Coparmex Jalisco"},"url":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/author\/comision-fiscal\/"}]}},"_links":{"self":[{"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/posts\/5194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/users\/73"}],"replies":[{"embeddable":true,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/comments?post=5194"}],"version-history":[{"count":4,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/posts\/5194\/revisions"}],"predecessor-version":[{"id":5200,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/posts\/5194\/revisions\/5200"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/media\/5195"}],"wp:attachment":[{"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/media?parent=5194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/categories?post=5194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/coparmexjal.org.mx\/entorno-empresarial\/wp-json\/wp\/v2\/tags?post=5194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}