(Free pdf) Arrendamiento de inmuebles: Personas fiacute;sicas. Guiacute;a praacute;ctica. Reacute;gimen fiscal (Spanish Edition)


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Arrendamiento de inmuebles: Personas fiacute;sicas. Guiacute;a praacute;ctica. Reacute;gimen fiscal (Spanish Edition)

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Author : Peacute;rez Chaacute;vez Joseacute;, Fol Olguiacute;n Raymundo
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Description : Mediante el estudio de esta obra, el lector estaraacute; en posibilidad de conocer y aplicar de inmediato las disposiciones fiscales que deben atender las personas fiacute;sicas que obtienen ingresos por otorgar el uso o goce temporal de bienes inmuebles, entre otras, en materia de los impuestos sobre la renta (ISR) y al valor agregado (IVA) del Coacute;digo Fiscal de la Federacioacute;n y de la Resolucioacute;n Miscelaacute;nea Fiscal vigente. Ello se logra a traveacute;s del anaacute;lisis de las disposiciones que contemplan esos ordenamientos fiscales para los citados contribuyentes y la ejemplificacioacute;n con diversos casos praacute;cticos. Ademaacute;s de estos temas, la obra incluye: 1. La ejemplificacioacute;n de la determinacioacute;n de los pagos provisionales del ISR y de este impuesto del ejercicio. 2. El estiacute;mulo fiscal que permite a las personas fiacute;sicas deducir en el ISR el pago de ciertas colegiaturas, el cual se podraacute; aplicar en la declaracioacute;n anual, respecto de los pagos de colegiaturas que se hayan realizado en el ejercicio. La presente obra estaacute; dirigida a los responsables del cumplimiento de las obligaciones fiscales de las personas fiacute;sicas que obtienen ingresos por otorgar el uso o goce temporal de bienes inmuebles, a los maestros, a los estudiantes de la materia fiscal y, en general, a cualquier persona que se interese en conocer las disposiciones fiscales aplicables a los contribuyentes que perciben tales ingresos.

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