ARTICLE · 11 MAY 2016

Acumulación De Ganancia Cambiaria

Basham, Ringe y Correa, S.C.

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En las últimas semanas se ha generado gran discusión en los foros sobre el tratamiento que debe darse a la ganancia cambiaria de personas físicas y morales para determinar el impuesto sobre la renta.

MexicoTax

Gerardo Nieto Martínez

Gil Alonso Zenteno

Alejandro Barrera

Víctor Barajas

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En las últimas semanas se ha generado gran discusión en los foros sobre el tratamiento que debe darse a la ganancia cambiaria de personas físicas y morales para determinar el impuesto sobre la renta.

La discusión se ha centrado en cómo debe interpretarse el 12 del Reglamento de la Ley del Impuesto sobre la Renta, el cual prevé que las personas morales y físicas residentes en México deberán acumular a sus ingresos determinados conforme a los artículos 8, 18, fracción IX, 44, 45, 46, 133 y 134 de la ley, únicamente la ganancia efectivamente percibida.

Procurando aclarar el tema, el 6 de mayo de 2016 se publicó en el Diario Oficial de la Federación una reforma al citado artículo 12, que señala lo siguiente:

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