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ARTICLE · 14 FEBRUARY 2024

Reglas Misceláneas En Proyectos De Infraestructura

Greenberg Traurig
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A partir del 1° de enero de 2024 entró en vigor la Resolución Miscelánea Fiscal para el ejercicio fiscal de 2024 y entre los cambios más relevantes en materia de Proyectos de Infraestructura ...

MexicoReal Estate and Construction
Erika Baez Elizondo
Erika Baez Elizondo
José Antonio Butrón Quintero
José Antonio Butrón Quintero
Juan Manuel González Bernal
Juan Manuel González Bernal

A partir del 1° de enero de 2024 entró en vigor la Resolución Miscelánea Fiscal para el ejercicio fiscal de 2024 y entre los cambios más relevantes en materia de Proyectos de Infraestructura se derogaron las reglas misceláneas 3.3.2.1., 3.3.2.4 y 3.4.1 (las "Reglas Misceláneas"), así como el Anexo 2. Dichas reglas permitían a ciertas concesionarias tener algunas opciones para determinar sus efectos fiscales, entre otros, en materia de deducción de sus inversiones, pérdidas fiscales y ajuste anual por inflación.

Los contribuyentes que podían optar por aplicar las Reglas Misceláneas son aquéllos que tengan una concesión, autorización o permiso para la construcción, operación y mantenimiento ("Las Concesionarias") de las siguientes actividades concesionadas y obras públicas ("Actividades Concesionadas") conforme al Anexo 2 de la Resolución Miscelánea Fiscal derogado:

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