Modificaciones al Sistema de Tributación

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  1. Se mantiene como régimen único de tributación el sistema parcialmente integrado aprobado por la Cámara de Diputados, confirmándose la eliminación del sistema de renta atribuida.
  2. Se modifica la forma de calcular el crédito por IDPC respecto de retiros, dividendos y otras cantidades gravadas con este impuesto.
  3. Se modifica el orden de imputación de retiros, remesas o distribuciones de utilidades.

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  1. Se mantiene como régimen de tributación Pyme el sistema 100% integrado, aprobado por la Cámara de Diputados.
  2. Se disminuye la tasa de Pagos Provisionales Mensuales de 0,25% a 0,2%, respecto de aquellos contribuyentes Pyme que, sujetos al régimen de transparencia tributaria, registren ingresos brutos en el ejercicio anterior inferiores a 50 mil Unidades de Fomento.

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  1. Se elimina gradualmente la devolución de PPUA por las utilidades percibidas desde otras empresas que resulten absorbidas por las pérdidas de la empresa receptora, de acuerdo al siguiente detalle:

    Año 2020: 90%
    Año 2021: 80%
    Año 2022: 70%
    Año 2023: 50%
    Año 2024 y siguientes: 0%

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