On December 5, 2023, the Ninth Resolution of Amendments to the RMF 2023 was published in the Official Gazette, entering into force on the day following its publication.
The resolution modifies and adds some rules related to the requirements for the application of fiscal incentives established in various Decrees.
The most relevant points in terms of CFDI’s are:
Chapter 11.11. From the Decree that encourages investment by taxpayers who carry out productive economic activities within the Development Poles for the Welfare of the Isthmus of Tehuantepec, published in the Official Gazette on June 5, 2023 (PODEBI).
- Among the documentation required to verify that the acquired fixed assets are new and to be able to make the immediate deduction of investments of 100% of them, the CFDI that covers the acquisition will be required, among others.
- For the purposes of making use of the tax incentive in VAT matters, the provisions for the control of the exit, entry and transfer of goods within the same PODEBI, or between different PODEBIs, related to the issuance of CFDIs with Carta Porte supplement, in terms of Section 2.7.7, must be complied with that allow their origin and destination to be identified within the aforementioned Poles or between different Poles.
- Those who dispose of or acquire the goods subject to transfer must issue or obtain the Carta Porte supplement to protect the transit of the same.
- For the purposes of the application of the VAT tax incentive for the operations carried out within the PODEBI, it is essential that the CFDIs reflect the application of the tax incentive in the CFDI, using the code 05 “Sí objeto del impuesto”, “IVA Crédito PODEBI” from the catalog c_ObjetoImp, as indicated in Annex 20, in the productive economic activities they carry out.
- CFDIs must incorporate the tax legends complement in which the legend must be registered “Operación realizada al interior de los PODEBI”. (This will not be applicable for those transactions entered into with the general public or taxpayers who do not have the certificate referred to in the Decree.)
- It establishes the procedures for the application of the tax stimulus in the final monthly VAT payments and provisional ISR payments.
Chapter 11.12. From the Decree granting tax incentives to key sectors of the export industry consisting of the immediate deduction of investment in new fixed assets and the additional deduction of training expenses, published in the Official Gazette on October 11, 2023 (DECRETO RELOCALIZACIÓN).
- For the purposes of the tax incentives established by the decree, taxpayers will be able to verify that the fixed assets they acquired are new considering, among others, the CFDI that contains the requirements of article 29-A of the CFF that covers the acquisition, which must have as an acquisition date as of October 12, 2023, date of entry into force of the Decree referred to in this Chapter and until December 31, 2024.
