{"id":43388,"date":"2020-02-20T11:13:08","date_gmt":"2020-02-20T17:13:08","guid":{"rendered":"https:\/\/www3.facturehoy.com\/home\/?p=43388"},"modified":"2020-02-20T11:42:08","modified_gmt":"2020-02-20T17:42:08","slug":"tratamiento-de-viaticos-o-gastos-de-viaje","status":"publish","type":"post","link":"https:\/\/www3.facturehoy.com\/home\/tratamiento-de-viaticos-o-gastos-de-viaje\/","title":{"rendered":"Tratamiento de viaticos o gastos de viaje"},"content":{"rendered":"
\n
\n
\n

I. DEFINICIONES<\/strong><\/p>\n

Los via\u0301ticos o gastos de viaje son un gasto deducible para la empresa siempre y cuando se trate de:<\/p>\n

    \n
  1. Hospedaje<\/li>\n
  2. Alimentacio\u0301n<\/li>\n
  3. Transporte<\/li>\n
  4. Renta de automo\u0301viles<\/li>\n
  5. Pago de kilometraje<\/li>\n<\/ol>\n

    Los gastos de viaje deben corresponder a los erogados cuando el empleado se desplace fuera de una faja de 50 kilo\u0301metros que circunde el establecimiento en el que el empleado presta normalmente sus servicios a la empresa.<\/p>\n

    Es obligacio\u0301n del empleado proporcionar al patro\u0301n una relacio\u0301n de los gastos anexando los comprobantes correspondientes que cumplan con los requisitos fiscales establecidos por la Ley (arti\u0301culo 57 del Reglamento de ISR).<\/p>\n

    II. REQUISITOS Y LI\u0301MITES DE DEDUCIBILIDAD<\/strong><\/p>\n

    Para que esta deduccio\u0301n sea procedente se deben cumplir los siguientes requisitos:<\/p>\n

      \n
    1. Que la persona a favor de la cual se realice la erogacio\u0301n tenga relacio\u0301n de trabajo con el contribuyente, o bien que se le este\u0301 prestando servicios profesionales.<\/li>\n
    2. Que este\u0301n amparados con un CFDI cuando sean gastos en Me\u0301xico. Si son gastos en el extranjero la factura debe cumplir con lo siguiente (regla miscela\u0301nea 2.7.1.16):\n
        \n
      1. Nombre y domicilio de quien lo expide.<\/li>\n
      2. Nombre y domicilio a favor de quien se expide.<\/li>\n
      3. Lugar y fecha de expedicio\u0301n.<\/li>\n
      4. Cantidad, unidad de medida, descripcio\u0301n de los bienes y\/o servicios que ampara.<\/li>\n
      5. Valor unitario e importe total en nu\u0301mero y letra.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

         <\/p>\n\n\n\n\n\n\n\n\n
        \n
        \n
        \n
        \n
        \n

        Gasto de viaje<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Li\u0301mite en territorio nacional<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Li\u0301mite en el extranjero<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Requisitos adicionales<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n

        \n
        \n
        \n
        \n
        \n

        Hospedaje<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Sin li\u0301mite<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        $3,850 diarios<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Se acompan\u0303e documentacio\u0301n relativa al transporte.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n

        \n
        \n
        \n
        \n
        \n

        Alimentacio\u0301n<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        $750 diarios por beneficiario<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        $1,500 diarios por beneficiario<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Se acompan\u0303e documentacio\u0301n relativa al hospedaje o transporte.
        \nSi so\u0301lo se acompan\u0303a comprobante fiscal relativo al transporte, el gasto debe pagarse con tarjeta de cre\u0301dito.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n

        \n
        \n
        \n
        \n
        \n

        Renta de autos<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        $850 diarios<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        $850 diarios<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Se acompan\u0303e documentacio\u0301n relativa al hospedaje o transporte.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n

        \n
        \n
        \n
        \n
        \n

        Kilometraje<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        0.93 centavos\/km<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        No permitida<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Li\u0301mite 25,000 kms por an\u0303o.
        \nGastos comprobados con CFDI por concepto de gasolina y mantenimiento.
        \nAcompan\u0303ar comprobante de hospedaje.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n

        \n
        \n
        \n
        \n
        \n

        Renta de casa habitacio\u0301n<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Sin li\u0301mite<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Sin li\u0301mite<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n

        		\n
        \n
        \n
        \n
        \n

        Presentar aviso ante el SAT<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        \n
        \n
        \n

         <\/p>\n

        III. TRATAMIENTO DE VIA\u0301TICOS ENTREGADOS A EMPLEADOS<\/strong><\/p>\n

        Para efectos de los ingresos de los empleados, los pagos por concepto de via\u0301ticos que son efectivamente erogados en beneficio del patro\u0301n se consideran exentos siempre y cuando se amparen con un comprobante fiscal.<\/p>\n

        Los empleados podra\u0301n no presentar comprobantes fiscales hasta por un 20% del total de via\u0301ticos erogados en cada ocasio\u0301n cuando no existan servicios para emitir los mismos, sin que en ningu\u0301n caso el monto que no se compruebe exceda de $15,000 en el ejercicio fiscal de que se trate.<\/p>\n

        La parte de los via\u0301ticos entregados que no se erogue en beneficio del patro\u0301n debera\u0301 ser reintegrada por la persona a la empresa, de lo contrario, el via\u0301tico no sera\u0301 exento para el trabajador.<\/p>\n

        Es obligacio\u0301n del patro\u0301n entregar al empleado la constancia de los via\u0301ticos pagados durante un an\u0303o calendario, sin embargo, el SAT a trave\u0301s de reglas miscela\u0301neas y de la gui\u0301a de llenado del CFDI de no\u0301mina establece el procedimiento para incluir en el timbrado de los comprobantes la informacio\u0301n sobre los via\u0301ticos entregados y comprobados con los empleados.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

         <\/p>\n

         <\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

        I. DEFINICIONES Los via\u0301ticos o gastos de viaje son un gasto deducible para la empresa siempre y cuando se trate de: Hospedaje Alimentacio\u0301n Transporte Renta de automo\u0301viles Pago de kilometraje Los gastos de viaje deben corresponder a los erogados cuando el empleado se desplace fuera de una faja de 50 kilo\u0301metros que circunde el establecimiento […]<\/p>\n","protected":false},"author":18,"featured_media":43390,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[3],"tags":[6564,6568,55,6567],"class_list":["post-43388","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-deducibilidad","tag-gastos-de-viaje","tag-sat","tag-viaticos"],"yoast_head":"\nTratamiento de viaticos o gastos de viaje - 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DEFINICIONES Los via\u0301ticos o gastos de viaje son un gasto deducible para la empresa siempre y cuando se trate de: Hospedaje Alimentacio\u0301n Transporte Renta de automo\u0301viles Pago de kilometraje Los gastos de viaje deben corresponder a los erogados cuando el empleado se desplace fuera de una faja de 50 kilo\u0301metros que circunde el establecimiento…","_links":{"self":[{"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/posts\/43388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/comments?post=43388"}],"version-history":[{"count":1,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/posts\/43388\/revisions"}],"predecessor-version":[{"id":43393,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/posts\/43388\/revisions\/43393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/media\/43390"}],"wp:attachment":[{"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/media?parent=43388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/categories?post=43388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www3.facturehoy.com\/home\/wp-json\/wp\/v2\/tags?post=43388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}