{"id":21668,"date":"2023-09-22T19:47:52","date_gmt":"2023-09-22T19:47:52","guid":{"rendered":"https:\/\/imcpnoreste.org.mx\/?p=21668"},"modified":"2026-03-24T20:29:54","modified_gmt":"2026-03-24T20:29:54","slug":"novedades-fiscales-en-materia-tributaria-sobre-beneficiarios-controladores-regimen-simplificado-de-confianza-y-devoluciones-de-saldo-a-favor","status":"publish","type":"post","link":"https:\/\/imcpnoreste.org.mx\/index.php\/2023\/09\/22\/novedades-fiscales-en-materia-tributaria-sobre-beneficiarios-controladores-regimen-simplificado-de-confianza-y-devoluciones-de-saldo-a-favor\/","title":{"rendered":"Novedades fiscales en materia tributaria sobre beneficiarios controladores, R\u00e9gimen Simplificado de Confianza, y devoluciones de saldo a favor"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"21668\" class=\"elementor elementor-21668\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-35e8938 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"35e8938\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ceb47b8\" data-id=\"ceb47b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5b32c8 elementor-widget elementor-widget-spacer\" data-id=\"d5b32c8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-477f547 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"477f547\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1c8086\" data-id=\"d1c8086\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69b3ef4 elementor-widget elementor-widget-text-editor\" data-id=\"69b3ef4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>|<\/strong>\u00a0 \u00a0FISCAL NORESTE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30b2d92 elementor-widget elementor-widget-heading\" data-id=\"30b2d92\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Novedades fiscales en materia tributaria sobre beneficiarios controladores, R\u00e9gimen Simplificado de Confianza, y devoluciones de saldo a favor<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8f8681 elementor-widget elementor-widget-text-editor\" data-id=\"d8f8681\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2024\/07\/05\/iccpch\/\">Inicio<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/publicaciones\/\">Publicaciones<\/a> &gt; <a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/publicaciones\/recursos-multimedia\/\">Recursos multimedia<\/a> &gt; Novedades fiscales en materia tributaria sobre beneficiarios controladores, R\u00e9gimen Simplificado de Confianza, y devoluciones de saldo a favor<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8e073a elementor-widget elementor-widget-text-editor\" data-id=\"d8e073a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Publicado el 22 de septiembre de 2023.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b9bf4c elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"0b9bf4c\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19a7292\" data-id=\"19a7292\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26935ae elementor-aspect-ratio-169 elementor-widget elementor-widget-video\" data-id=\"26935ae\" data-element_type=\"widget\" data-settings=\"{&quot;video_type&quot;:&quot;hosted&quot;,&quot;show_image_overlay&quot;:&quot;yes&quot;,&quot;image_overlay&quot;:{&quot;url&quot;:&quot;https:\\\/\\\/imcpnoreste.org.mx\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/01-Viernes-Juridico-2023-06-2023-09-22-Asistente-Virtual-de-Comision-Fiscal.jpg&quot;,&quot;id&quot;:6077,&quot;alt&quot;:&quot;&quot;,&quot;source&quot;:&quot;library&quot;},&quot;lightbox&quot;:&quot;yes&quot;,&quot;controls&quot;:&quot;yes&quot;,&quot;aspect_ratio&quot;:&quot;169&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"e-hosted-video elementor-wrapper elementor-open-lightbox\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-image-overlay\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox=\"{&quot;type&quot;:&quot;video&quot;,&quot;videoType&quot;:&quot;hosted&quot;,&quot;url&quot;:&quot;https:\\\/\\\/imcpnoreste.org.mx\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/01-Viernes-Juridico-2023-06-2023-09-22-Asistente-Virtual-de-Comision-Fiscal.mp4&quot;,&quot;modalOptions&quot;:{&quot;id&quot;:&quot;elementor-lightbox-26935ae&quot;,&quot;entranceAnimation&quot;:&quot;&quot;,&quot;entranceAnimation_tablet&quot;:&quot;&quot;,&quot;entranceAnimation_mobile&quot;:&quot;&quot;,&quot;videoAspectRatio&quot;:&quot;169&quot;},&quot;videoParams&quot;:{&quot;controls&quot;:&quot;&quot;,&quot;controlsList&quot;:&quot;nodownload&quot;,&quot;poster&quot;:&quot;https:\\\/\\\/imcpnoreste.org.mx\\\/wp-content\\\/uploads\\\/2023\\\/09\\\/01-Viernes-Juridico-2023-06-2023-09-22-Asistente-Virtual-de-Comision-Fiscal.jpg&quot;}}\">\n\t\t\t\t\t\t\t\t\t\t\t<img width=\"1500\" height=\"1500\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2024\/03\/01-Viernes-Juridico-2023-06-2023-09-22-Asistente-Virtual-de-Comision-Fiscal.jpg\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\" role=\"button\">\n\t\t\t\t\t\t\t<i class=\"eicon-play\" aria-hidden=\"true\"><\/i>\n\t\t\t\t\t\t\t<span class=\"elementor-screen-only\">Reproducir video<\/span>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-669e7cc\" data-id=\"669e7cc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cce68b0 elementor-widget elementor-widget-text-editor\" data-id=\"cce68b0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div dir=\"auto\">El asistente virtual con inteligencia artificial de la Comisi\u00f3n Fiscal Regional de la Zona Noreste del IMCP informa lo relevante en materia tributaria por la Suprema Corte de Justicia de la Naci\u00f3n<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bfdd252 elementor-widget elementor-widget-text-editor\" data-id=\"bfdd252\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Beneficiarios controladores<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cecc8e4 elementor-widget elementor-widget-text-editor\" data-id=\"cecc8e4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fuente: Jurisprudencia Constitucional. Segunda Sala de la Suprema Corte.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-965f153 elementor-widget elementor-widget-text-editor\" data-id=\"965f153\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>El sistema normativo integrado por los art\u00edculos 32B-Ter, 32B-Cuater, y 32B-Quintes del C\u00f3digo Fiscal de la Federaci\u00f3n, as\u00ed como por las reglas 2.1.47, fracci\u00f3n XXI; 2.8.1.20; 2.8.1.21; y 2.8.1.22 de la Resoluci\u00f3n Miscel\u00e1nea Fiscal (RMF) para el ejercicio fiscal 2022 que impone la obligaci\u00f3n de obtener y conservar como parte de la contabilidad y de proporcionar al Servicio de Administraci\u00f3n Tributaria (SAT), cuando as\u00ed lo requiera, la informaci\u00f3n fidedigna, completa y actualizada relacionada con aquellos, no vulnera el principio de legalidad en su vertiente de motivaci\u00f3n. (Legislaci\u00f3n vigente a partir del 1\u00b0 de enero de 2022)\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b2df7e elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"1b2df7e\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c76ebf1\" data-id=\"c76ebf1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e9cfb9a elementor-widget elementor-widget-text-editor\" data-id=\"e9cfb9a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>En lo que respecta al criterio jur\u00eddico, la Segunda Sala de la Suprema Corte de Justicia de la NAci\u00f3n determina que el sistema normativo integrado por los art\u00edculos 32B-3, 32B-4, y 32B-5 del C\u00f3digo Fiscal de la Federaci\u00f3n, as\u00ed como por las reglas 2.1.47, fracci\u00f3n XXI; 2.8.1.20, 2.8.1.21 y 2.8.1.22 de la RMF para el ejercicio fiscal de 2022 al imponer la obligaci\u00f3n de identificar, obtener, conservar y proporcionar al SAT la informaci\u00f3n fidedigna, completa y actualizada de ls beneficiarios controladores respeta el principio de legalidad en su vertiente de motivaci\u00f3n legislativa.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d95995 elementor-widget elementor-widget-text-editor\" data-id=\"4d95995\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Impuestos Sobre la Renta (ISR)<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0320e50 elementor-widget elementor-widget-text-editor\" data-id=\"0320e50\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fuente: Jurisprudencia Constitucional Administrativa. Segunda Sala de la Suprema Corte.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0269bcd elementor-widget elementor-widget-text-editor\" data-id=\"0269bcd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Los art\u00edculos 113E al 113J de la Ley relativa, en relaci\u00f3n con las reglas 3.13.1. a la 3.13.29. con excepci\u00f3n de las diversas 3.13.14. y 3.13.16 a 3.13.18 de la RMF vigentes para el ejercicio fiscal 2022 que regulan el R\u00e9gimen Simplificado de Confianza (RESICO) para efectos del ISR, al estar destinado de manera optativa para las personas f\u00edsicas que realicen actividades empresariales, profesionales u otorguen el uso o goce temporal de bienes, sin resultar aplicable a quienes solamente obtienen ingresos por salarios y, en general, por la prestaci\u00f3n de un servicio personal subordinado, no transgreden el principio de equidad tributaria contenido en el art\u00edculo 31, fracci\u00f3n IV, de la Constituci\u00f3n Pol\u00edtica de los Estados Unidos Mexicanos.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5441aa elementor-widget elementor-widget-text-editor\" data-id=\"c5441aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Devoluci\u00f3n de saldo a favor a partir de declaraciones complementarias<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a90293 elementor-widget elementor-widget-text-editor\" data-id=\"6a90293\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Fuente: Jurisprudencia Administrativa. Pleno del Tercer Circuito.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8c03a6 elementor-widget elementor-widget-text-editor\" data-id=\"d8c03a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Procede siempre que \u00e9stas modifiquen la situaci\u00f3n fiscal del contribuyente que prevalec\u00eda al momento de la negativa parcial o total y se refieran a aspectos sustantivos no revisados por la autoridad.\u00a0<\/p><p>En lo que respecta al criterio jur\u00eddico, el Pleno en materia administrativa del tercer circuito determina que s\u00ed es jur\u00eddicamente posible solicitar nuevamente la devoluci\u00f3n de un saldo a favor que anteriormente se hab\u00eda negado de manera parcial o total por la autoridad fiscal con base en la presentaci\u00f3n de declaraciones complementarias, siempre que modifiquen la situaci\u00f3n fiscal del contribuyente que prevalec\u00eda al momento de la negativa parcial o total y se refieren a aspectos sustantivos no revisados por la autoridad.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b23a585 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b23a585\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08e4af3\" data-id=\"08e4af3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20e62c9 elementor-widget elementor-widget-spacer\" data-id=\"20e62c9\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30b1846 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30b1846\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f1ce7e\" data-id=\"9f1ce7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e594e49 elementor-widget elementor-widget-spacer\" data-id=\"e594e49\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1765d04 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1765d04\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-5123bf2\" data-id=\"5123bf2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b7db57 elementor-widget elementor-widget-image\" data-id=\"7b7db57\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/imcpnoreste.org.mx\/\">\n\t\t\t\t\t\t\t<img width=\"979\" height=\"256\" src=\"https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2024\/02\/01-Logo-IMCP-Noreste-01-Horizontal-02-Semicolor.png\" class=\"attachment-large size-large\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7f01ad elementor-widget elementor-widget-text-editor\" data-id=\"b7f01ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Somos la Federaci\u00f3n Regional que agrupa a 14 colegios de Contadores P\u00fablicos de la Zona Noreste de la Rep\u00fablica Mexicana.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a365a8 elementor-shape-circle e-grid-align-left elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"6a365a8\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-animation-grow elementor-repeater-item-9a45462\" href=\"https:\/\/www.facebook.com\/imcp.noreste.mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-animation-grow elementor-repeater-item-bce3c99\" href=\"https:\/\/www.instagram.com\/imcp.noreste.mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-animation-grow elementor-repeater-item-ba1ad71\" href=\"https:\/\/www.linkedin.com\/company\/imcp-noreste-mx\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-animation-grow elementor-repeater-item-ad0d431\" href=\"https:\/\/www.youtube.com\/@imcp.noreste\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-2b21d8e\" data-id=\"2b21d8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a930d1 elementor-widget elementor-widget-spacer\" data-id=\"0a930d1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56b64ae elementor-widget elementor-widget-text-editor\" data-id=\"56b64ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0ACERCA DE<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c7a98d elementor-widget elementor-widget-text-editor\" data-id=\"9c7a98d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/nosotros\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Nosotros<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-472f4a0 elementor-widget elementor-widget-text-editor\" data-id=\"472f4a0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/normatividad\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Normatividad<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f3a89f elementor-widget elementor-widget-text-editor\" data-id=\"9f3a89f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/eventos\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Eventos<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-082b3c9 elementor-widget elementor-widget-text-editor\" data-id=\"082b3c9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/noticias\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Noticias<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0665234 elementor-widget elementor-widget-text-editor\" data-id=\"0665234\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/bolsa-de-trabajo\/\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Bolsa de Trabajo<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1562ea2\" data-id=\"1562ea2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4113519 elementor-widget elementor-widget-spacer\" data-id=\"4113519\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-112db42 elementor-widget elementor-widget-text-editor\" data-id=\"112db42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0M\u00c1S INFO<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ccda8bf elementor-widget elementor-widget-text-editor\" data-id=\"ccda8bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Instituto Mexicano de Contadores P\u00fablicos<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fe9e717 elementor-widget elementor-widget-text-editor\" data-id=\"fe9e717\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/ebooks.imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Libros electr\u00f3nicos del IMCP<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee58447 elementor-widget elementor-widget-text-editor\" data-id=\"ee58447\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"https:\/\/nrcc.imcp.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Normas de Revisi\u00f3n de Control de Calidad<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1180563 elementor-widget elementor-widget-text-editor\" data-id=\"1180563\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"http:\/\/imcp.edu.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0SIIC del IMCP<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f369b69 elementor-widget elementor-widget-text-editor\" data-id=\"f369b69\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><a href=\"http:\/\/contaduriapublica.org.mx\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #f03045;\">&gt;<\/span><span style=\"color: #808080;\">\u00a0 \u00a0Revista Contadur\u00eda P\u00fablica<\/span><\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-9b0f8c7\" data-id=\"9b0f8c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5fdf06 elementor-widget elementor-widget-spacer\" data-id=\"f5fdf06\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3172367 elementor-widget elementor-widget-text-editor\" data-id=\"3172367\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #f03045;\">|<\/span>\u00a0 \u00a0S\u00cdGUENOS<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d8a8ee elementor-widget elementor-widget-facebook-page\" data-id=\"9d8a8ee\" data-element_type=\"widget\" data-widget_type=\"facebook-page.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-facebook-widget fb-page\" data-href=\"https:\/\/www.facebook.com\/imcp.noreste.mx\/\" data-tabs=\"\" data-height=\"130px\" data-width=\"500px\" data-small-header=\"false\" data-hide-cover=\"false\" data-show-facepile=\"false\" data-hide-cta=\"true\" style=\"min-height: 1px;height:130px\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fba1c3f elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fba1c3f\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5db15b6\" data-id=\"5db15b6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bfa0b1 elementor-widget elementor-widget-spacer\" data-id=\"9bfa0b1\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>|\u00a0 \u00a0FISCAL NORESTE Novedades fiscales en materia tributaria sobre beneficiarios controladores, R\u00e9gimen Simplificado de Confianza, y devoluciones de saldo a favor Inicio &gt; Publicaciones &gt; Recursos multimedia &gt; Novedades fiscales en materia tributaria sobre beneficiarios controladores, R\u00e9gimen Simplificado de Confianza, y devoluciones de saldo a favor Publicado el 22 de septiembre de 2023. https:\/\/imcpnoreste.org.mx\/wp-content\/uploads\/2023\/09\/01-Viernes-Juridico-2023-06-2023-09-22-Asistente-Virtual-de-Comision-Fiscal.mp4El asistente&hellip;&nbsp;<a href=\"https:\/\/imcpnoreste.org.mx\/index.php\/2023\/09\/22\/novedades-fiscales-en-materia-tributaria-sobre-beneficiarios-controladores-regimen-simplificado-de-confianza-y-devoluciones-de-saldo-a-favor\/\" class=\"\" rel=\"bookmark\">Leer m\u00e1s &raquo;<span class=\"screen-reader-text\">Novedades fiscales en materia tributaria sobre beneficiarios controladores, R\u00e9gimen Simplificado de Confianza, y devoluciones de saldo a favor<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":6077,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_ti_tpc_template_sync":false,"_ti_tpc_template_id":""},"categories":[83],"tags":[86,84,85],"_links":{"self":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21668"}],"collection":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/comments?post=21668"}],"version-history":[{"count":11,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21668\/revisions"}],"predecessor-version":[{"id":21686,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/posts\/21668\/revisions\/21686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media\/6077"}],"wp:attachment":[{"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/media?parent=21668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/categories?post=21668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/imcpnoreste.org.mx\/index.php\/wp-json\/wp\/v2\/tags?post=21668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}