{"id":33239,"date":"2025-10-16T00:51:00","date_gmt":"2025-10-16T06:51:00","guid":{"rendered":"https:\/\/www.salgadonoticias.com\/?p=33239"},"modified":"2025-10-16T19:03:04","modified_gmt":"2025-10-17T01:03:04","slug":"devolucion-por-pago-indebido-rectificacion-previa-de-deduccion-en-isr","status":"publish","type":"post","link":"http:\/\/www.salgadonoticias.com\/?p=33239","title":{"rendered":"RECTIFICACI\u00d3N de la Deducci\u00f3n DEBE hacerse ANTES de solicitar la DEVOLUCI\u00d3N en ISR)\u2026!!!"},"content":{"rendered":"<p>Views: 9<\/p>\n<p>.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Lo relevante del jueves 16 de octubre de 2025\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/Y6fiDCrwlmU?start=63&#038;feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>.<\/p>\n\n\n\n<p>Este <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#a24604\" class=\"has-inline-color\">ANTEDECENTE<\/mark><\/strong><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"><strong>Surge <\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">despu\u00e9s de que,<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong><em><u>Tribunales Colegiados de Circuito<\/u><\/em><\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">EMITIERON<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>criterios <\/strong><\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">contradictorios<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">al interpretar una<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>tesis de jurisprudencia<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">y su<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>ejecutoria de origen<\/strong>,<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> respecto a la <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"><strong>devoluci\u00f3n de pagos indebidos<\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> conforme al<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>art. 22 del C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong>. <\/mark><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">El conflicto se da si la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>rectificaci\u00f3n del ISR<\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> mediante<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>declaraci\u00f3n complementaria<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">DEBE <em><u>presentarse<\/u><\/em><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>antes<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">de<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong><em>solicitar la devoluci\u00f3n<\/em><\/strong>.<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> <\/mark><\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">Un tribunal sostuvo que<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>s\u00ed es requisito previo<\/strong>,<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> mientras que el otro opin\u00f3 que<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>no es necesario presentarla antes<\/strong>, <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">sino que basta con que exista la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>rectificaci\u00f3n<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">para evitar un<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>doble beneficio<\/strong>, <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">sin que ello condicione el<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#9f4403\" class=\"has-inline-color\"> <strong>reconocimiento del pago indebido<\/strong>.<\/mark><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>La&nbsp;<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#040578\" class=\"has-inline-color\">Suprema Corte de Justicia<\/mark><\/strong>, a trav\u00e9s del&nbsp;Pleno Regional en Materia Administrativa y civil en la CdMx., <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#8b0303\" class=\"has-inline-color\">DETERMIN\u00d3<\/mark><\/strong> que,<strong> <\/strong>la<strong> <\/strong><mark style=\"background-color:#f1f46b\" class=\"has-inline-color\"><strong>rectificaci\u00f3n de la deducci\u00f3n <\/strong>DEBE<strong> hacerse ANTES de solicitar la devoluci\u00f3n por pago indebido en el Impuesto Sobre la Renta.<\/strong><\/mark><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>La <mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"><strong>justificaci\u00f3n <\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">de la <\/mark><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#170174\" class=\"has-inline-color\">SCJN<\/mark><\/strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> es que, Conforme a la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <strong>jurisprudencia del Alto Tribunal<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">y los principios de<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <strong>legalidad<\/strong>, <strong>certeza<\/strong> y <strong>buena fe<\/strong><\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> en<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <em><u>materia tributaria<\/u><\/em>, <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">la expresi\u00f3n<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> \u201c<strong>previamente<\/strong>\u201d <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">en la tesis PC.I.A. J\/162 A (10a.) implica que la <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"><strong>solicitud de devoluci\u00f3n<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">por<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <strong>pago indebido<\/strong> <em><u>debe ir acompa\u00f1ada<\/u><\/em> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">de la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <strong>declaraci\u00f3n complementaria<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">que<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <em><u>elimine<\/u><\/em> la <strong>deducci\u00f3n<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">correspondiente. Pues, permitir que la <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"><strong>rectificaci\u00f3n fiscal<\/strong> <em><u>ocurra despu\u00e9s de solicitar la devoluci\u00f3n generar\u00eda<\/u><\/em> <strong>inconsistencias jur\u00eddicas<\/strong>,<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"> afectar\u00eda la <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"><strong>autodeterminaci\u00f3n tributaria<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">y<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <em><u>dificultar\u00eda la labor<\/u><\/em> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">de la<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <strong>autoridad fiscal<\/strong> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">para<\/mark><mark style=\"background-color:rgba(0, 0, 0, 0);color:#177001\" class=\"has-inline-color\"> <em><u>resolver con justicia y certeza<\/u><\/em>.<\/mark><\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p>Estas <strong><mark style=\"background-color:#bef2dd\" class=\"has-inline-color\">RESOLUCI\u00d3N<\/mark> <\/strong>es de aplicaci\u00f3n <strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#920303\" class=\"has-inline-color\">OBLIGATORIA<\/mark> <\/strong>en todo el pa\u00eds a partir de esta semana.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#3cb5fb\" class=\"has-inline-color\">Jurisprudencia ADMINISTRATIVA<\/mark><\/strong><\/p>\n\n\n\n<p class=\"has-small-font-size\"><strong>Registro digital<\/strong>: &nbsp;2031322<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">Si estas en el <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Extranjero <\/mark><\/strong>nosotros somos tu <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">mejor<\/mark><\/strong> alternativa para <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">velar<\/mark><\/strong> por tus <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">intereses<\/mark><\/strong>, escr\u00edbenos o ll\u00e1manos al Tel <strong>55581-11311<\/strong>.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">Cuando<strong> necesites<\/strong> ayuda, <strong>asistencia<\/strong> o <strong>planeaci\u00f3n<\/strong> legal, <strong>solicita<\/strong> <strong>Cita Privada<\/strong> <a href=\"mailto:bi@sm99.mx\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Aqu\u00ed<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">La informaci\u00f3n que AQU\u00cd te presentamos <strong>deriva<\/strong> de los <strong>Peri\u00f3dicos Oficiales <\/strong>de la<strong> CdMx<\/strong>, <strong>Estado<\/strong> de Mex., Diario <strong>Oficial<\/strong> de la Federaci\u00f3n, Suprema Corte de<strong> Justicia<\/strong> de la Naci\u00f3n, por lo tanto es de <strong>aplicaci\u00f3n OBLIGATORIA<\/strong><\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">.<\/p>\n\n\n\n<p class=\"wp-embed-aspect-16-9 wp-has-aspect-ratio\">La informaci\u00f3n de este d\u00eda proviene de la Suprema Corte de Justicia.<\/p>\n\n\n\n<p>.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">AY\u00daDANOS<\/mark><\/strong> para que m\u00e1s personas conozcan esta informaci\u00f3n, <strong>Comp\u00e1rtelo<\/strong> en tus redes sociales.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Views: 9 . . Este ANTEDECENTE Surge despu\u00e9s de que, Tribunales Colegiados de Circuito EMITIERON criterios contradictorios al interpretar una tesis de jurisprudencia y su ejecutoria de origen, respecto a la devoluci\u00f3n de pagos indebidos conforme al art. 22 del C\u00f3digo Fiscal de la Federaci\u00f3n. El conflicto se da si la rectificaci\u00f3n del ISR mediante [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":33240,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4],"tags":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"http:\/\/www.salgadonoticias.com\/wp-content\/uploads\/2025\/10\/sddefault.jpg","_links":{"self":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/33239"}],"collection":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=33239"}],"version-history":[{"count":4,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/33239\/revisions"}],"predecessor-version":[{"id":33263,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/posts\/33239\/revisions\/33263"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=\/wp\/v2\/media\/33240"}],"wp:attachment":[{"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=33239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=33239"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.salgadonoticias.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=33239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}