ARTICLE · 16 SEPTEMBER 2016

Iniciativa de Reforma Fiscal 2017

Basham, Ringe y Correa, S.C.

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El 8 de septiembre de 2016, el Ejecutivo Federal presentó ante el Congreso de la Unión la Iniciativa de Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley del Impuesto sobre la Renta, de la Ley del Impuesto al Valor Agregado y del Código Fiscal de la Federación.

MexicoTax

Gerardo Nieto Martínez

Gil Alonso Zenteno

Alejandro Barrera

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El 8 de septiembre de 2016, el Ejecutivo Federal presentó ante el Congreso de la Unión la Iniciativa de Decreto por el que se reforman, adicionan y derogan diversas disposiciones de la Ley del Impuesto sobre la Renta, de la Ley del Impuesto al Valor Agregado y del Código Fiscal de la Federación.

A continuación se señalan los aspectos más relevantes de la iniciativa de reforma antes señalada.

A. Ley del Impuesto sobre la Renta.

Equipos de alimentación para vehículos eléctricos. Se propone otorgar un estímulo fiscal equivalente a un crédito del 30% del monto de las inversiones en equipos de alimentación para vehículos eléctricos que realicen los contribuyentes en el ejercicio, siempre que éstos se encuentren conectados y sujetos de manera fija en lugares públicos.

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