{"id":445,"date":"2021-12-06T23:31:26","date_gmt":"2021-12-06T23:31:26","guid":{"rendered":"http:\/\/www.santoselizondo.com\/?p=445"},"modified":"2023-01-19T05:08:50","modified_gmt":"2023-01-19T05:08:50","slug":"curabitur-mollis-pretium-iaculis","status":"publish","type":"post","link":"https:\/\/www.santoselizondo.com\/en\/curabitur-mollis-pretium-iaculis\/","title":{"rendered":"Payroll Tax in the State of Nuevo Leon"},"content":{"rendered":"<figure id=\"x_bodyTable\" class=\"wp-block-table\"><table><tbody><tr><td>A partir del 1 de enero de 2022, entr\u00f3 en vigor el Decreto de Reforma a La Ley de Hacienda del Estado (la \u201cLey\u201d), mediante el cual, entre otras cuestiones, adicion\u00f3 el art\u00edculo 154 Bis.<br><br>Este nuevo precepto legal, incluye dentro del objeto del Impuesto Sobre N\u00f3minas en la entidad federativa Nuevo Le\u00f3n, a todas las erogaciones que se realicen por los conceptos que se asimilan a los ingresos por salarios conforme a lo previsto en el art\u00edculo 94 de la Ley del Impuesto Sobre la Renta, dentro de las que se encuentra el pago mediante anticipos a los socios que conforman una Sociedad o Asociaci\u00f3n civil (S.C. o A.C.), a cuenta de sus utilidades o ganancias.<br><br>En virtud de lo anterior, toda Sociedad o Asociaci\u00f3n Civil que dentro del territorio del estado de Nuevo Le\u00f3n realice este tipo de anticipos a cuenta de utilidades a sus socios, deber\u00e1 realizar el pago del Impuesto Sobre N\u00f3minas en la entidad, a una tasa del 3% sobre la base de los anticipos que efect\u00fae.&nbsp;<br><br>Este monto deber\u00e1 pagarse mediante declaraci\u00f3n que se presente ante la Oficina Recaudadora correspondiente, a m\u00e1s tardar el d\u00eda 17 del mes siguiente a aqu\u00e9l al que corresponda dicho pago, atento a lo dispuesto en el art\u00edculo 158 de la citada ley.&nbsp;<br><br><br>Puede consultar el texto completo del Decreto de Reforma&nbsp;<a href=\"https:\/\/santoselizondo.us3.list-manage.com\/track\/click?u=50bcd3e72539623930b235eb1&amp;id=4f089de95c&amp;e=90a6a8e98a\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a>.&nbsp;<br><br>Se considera que existen elementos jur\u00eddicos para controvertir esta nueva disposici\u00f3n, por lo que nuestros socios a cargo de aconsejarlo y nuestros especialistas en materia fiscal y laboral (Luis Santos Theriot&nbsp;<a href=\"mailto:lst@santoselizondo.com\" target=\"_blank\" rel=\"noreferrer noopener\">lst@santoselizondo.com<\/a>, &nbsp;Miguel Mu\u00f1oz P\u00e9rez&nbsp;<a href=\"mailto:mmu@santoselizondo.com\" target=\"_blank\" rel=\"noreferrer noopener\">mmu@santoselizondo.com<\/a>&nbsp;y David Noel Jim\u00e9nez Chapa&nbsp;<a href=\"mailto:djc@santoselizondo.com\" target=\"_blank\" rel=\"noreferrer noopener\">djc@santoselizondo.com<\/a>will be attentive to determine the challenges that this change represents for you as well as of the approach to face them in a timely and efficient manner.<br><br>This document is issued confidentially and for the exclusive use of the recipient.&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>","protected":false},"excerpt":{"rendered":"<p>A partir del 1 de enero de 2022, entr\u00f3 en vigor el Decreto de Reforma a La Ley de Hacienda del Estado (la \u201cLey\u201d), mediante el cual, entre otras cuestiones, adicion\u00f3 el art\u00edculo 154 Bis. Este nuevo precepto legal, incluye dentro del objeto del Impuesto Sobre N\u00f3minas en la entidad federativa Nuevo Le\u00f3n, a todas [&hellip;]<\/p>","protected":false},"author":1,"featured_media":409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-445","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Impuesto Sobre N\u00f3minas en el Estado de Nuevo Le\u00f3n - Santos | Elizondo<\/title>\n<meta name=\"description\" content=\"A partir del 1 de enero de 2022, entr\u00f3 en vigor el Decreto de Reforma a La Ley de Hacienda del Estado (la \u201cLey\u201d), mediante el cual, entre otras cuestiones, adicion\u00f3 el art\u00edculo 154 Bis.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.santoselizondo.com\/en\/curabitur-mollis-pretium-iaculis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impuesto Sobre N\u00f3minas en el Estado de Nuevo Le\u00f3n - 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