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El dictamen fiscal por enajenación de acciones 2016 (Spanish Edition)

José Pérez Chávez, Raymundo Fol Olguín




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 |  2016-08-23 |  2016-08-23 | File type: PDF

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La Ley del Impuesto sobre la Renta (LISR), en su artículo 126, cuarto párrafo, establece que las personas físicas que realicen la enajenación de acciones deberán cubrir un pago provisional del 20% sobre el monto total de la operación, el cual será retenido por el adquirente, si es residente en México o residente en el extranjero con establecimiento permanente en el país. No obstante, el pago provisional podr&...

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