{"id":2104,"date":"2021-04-09T04:15:55","date_gmt":"2021-04-09T09:15:55","guid":{"rendered":"https:\/\/rtydc.mkt360grados.com\/?p=2104"},"modified":"2024-08-06T19:12:40","modified_gmt":"2024-08-07T01:12:40","slug":"nueva-iniciativa-de-reforma","status":"publish","type":"post","link":"https:\/\/rivtrev.com\/en\/nueva-iniciativa-de-reforma\/","title":{"rendered":"Nueva iniciativa de reforma"},"content":{"rendered":"
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tNueva iniciativa de reforma en materia de subcontrataci\u00f3n laboral\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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09 de Abril de 2021<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\n\t\t\t\t\t\t\tNew reform proposal in the field of outsourcing\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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El pasado lunes<\/span>\u00a05<\/span>\u00a0de\u00a0<\/span>abril<\/span>\u00a0del a\u00f1o 202<\/span>1<\/span>,\u00a0<\/span>se reunieron representantes del sector obrero y empresarial con\u00a0el\u00a0\u00a0<\/span>Presidente\u00a0de la Rep\u00fablica Mexicana\u00a0<\/span>a efecto de llegar a un acuerdo sobre la\u00a0<\/span>iniciativa de reforma\u00a0<\/span>en materia\u00a0<\/span>de subcontrataci\u00f3n\u00a0<\/span>laboral.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Dentro de los acuerdos alcanzados puede destacarse como novedoso:\u00a0<\/strong><\/span>i)<\/span>\u00a0<\/strong>el otorgamiento de un plazo de tres meses para que los trabajadores subcontratados pasen a formar parte de la n\u00f3mina del patr\u00f3n\u00a0<\/span>\u201c<\/span>real<\/span>\u201d;<\/span>\u00a0ii)<\/span><\/strong>\u00a0<\/strong>el establecimiento de una modalidad nueva\u00a0<\/span>to\u00a0<\/span>en\u00a0<\/span>el c\u00e1lculo\u00a0<\/span>del monto\u00a0<\/span>del reparto<\/span>\u00a0utilidades, consistente en establecer como\u00a0<\/span>l\u00edmite m\u00e1ximo tres meses del salario del trabajador o el promedio de la participaci\u00f3n recibida en los \u00faltimos tres a\u00f1os; se aplicar\u00e1 el monto que resulte m\u00e1s favorable al trabajador<\/span>;\u00a0<\/span>iii)<\/span><\/strong>\u00a0la continuaci\u00f3n de la operaci\u00f3n de los\u00a0<\/span>servicios u obras complementarias o compartidas prestadas entre empresas de un mismo grupo empresarial<\/span>,\u00a0<\/span>siempre y cuando no formen parte del objeto social ni de la actividad preponderante de la empresa que los reciba<\/span>; y\u00a0<\/span>iv)<\/span><\/strong>\u00a0<\/strong>la necesidad para l<\/span>as personas f\u00edsicas o morales que proporcionen\u00a0<\/span>servicios especializados o de ejecuci\u00f3n de obras especializadas que no formen parte del objeto social ni de la actividad econ\u00f3mica preponderante de la beneficiaria<\/span>,\u00a0<\/span>de<\/span>\u00a0contar con\u00a0<\/span>un\u00a0<\/span>registro ante la Secretar\u00eda del Trabajo y Previsi\u00f3n Social<\/span>, no as\u00ed de una autorizaci\u00f3n como fue considerando anteriormente.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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El resto del contenido dado a conocer en el acuerdo, ya era conocido desde la iniciativa de reforma presentada el pasado d\u00eda 12 de noviembre de 2020, consistente principalmente en\u00a0<\/span>la prohibici\u00f3n de la subcontrataci\u00f3n de personal, la regulaci\u00f3n de la subcontrataci\u00f3n de servicios especializados distintos del objeto social y de la actividad econ\u00f3mica preponderante de la empresa contratante,\u00a0<\/span>as\u00ed como\u00a0<\/span>la inscripci\u00f3n al padr\u00f3n p\u00fablico de las empresas de subcontrataci\u00f3n de servicios y obras especializados<\/span>\u00a0y<\/span>\u00a0la responsabilidad solidaria en caso de incumplimiento<\/span>.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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A consecuencia de la publicaci\u00f3n de este acuerdo, comenzaron las especulaciones sobre su entrada en vigor, y si bien es cierto que a\u00fan\u00a0<\/span>no hay una fecha cierta, mucho se ha dicho que en los pr\u00f3ximos d\u00edas podr\u00eda ser\u00a0<\/span>votada en las comisiones y pleno de la c\u00e1mara de<\/span>\u00a0diputados\u00a0<\/span>y<\/span>\u00a0senadores<\/span>, previ\u00e9ndose\u00a0<\/span>que dicha<\/span>\u00a0iniciativa\u00a0<\/span>pudiera ser<\/span>\u00a0publicada en el Diario Oficial de la<\/span>\u00a0Federaci\u00f3n el primero de mayo de<\/span>l presente\u00a0<\/span>a\u00f1o<\/span>.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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En este contexto, el pasado d\u00eda 7 de abril de 2021, fue circulado un Dictamen en Sentido Positivo con el proyecto del Decreto por el que se Reforman diversas disposiciones a la<\/span>\u00a0Ley Federal del Trabajo, la Ley del del Seguro Social, la Ley del Fondo Nacional de la Vivienda para los Trabajadores, el\u00a0<\/span>C\u00f3digo Fiscal de la Federaci\u00f3n<\/span>, la Ley del Impuesto Sobre la Renta y la Ley del Impuesto al Valor Agregado<\/span>, del cual pueden destacarse los siguientes cambios:<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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1. Ley Federal del Trabajo:<\/span><\/strong>\u00a0<\/span><\/div>
  • Queda prohibida la subcontrataci\u00f3n de personal<\/span>\u00a0(ousourcing\/insourcing)<\/span>, entendi\u00e9ndose\u00a0<\/span>\u00e9<\/span>sta cuando un persona f\u00edsica o moral proporciona o pone a disposici\u00f3n trabajadores propios en beneficio de otra<\/span>.<\/span>\u00a0<\/span><\/li>
  • Las agencias de empleo o intermediarios que intervienen en el proceso de contrataci\u00f3n de personal podr\u00e1n participar en el reclutamiento, selecci\u00f3n, entrenamiento y capacitaci\u00f3n, entre otros, sin ser consideradas patrones<\/span>.<\/span>\u00a0<\/span><\/li>
  • Se permite la subcontrataci\u00f3n de servicios especializados o de ejecuci\u00f3n de obras especializadas que no formen parte del objeto social ni de la actividad econ\u00f3mica preponderante de la beneficiaria de estos.<\/span>\u00a0<\/span><\/li>
  • La subcontrataci\u00f3n deber\u00e1 formalizarse mediante contrato por escrito en el que se se\u00f1ale el objeto de los servicios a proporcionar o las obras a ejecutar, as\u00ed como el n\u00famero aproximado de trabajadores que participar\u00e1n en el cumplimiento de dicho contrato<\/span>.<\/span>\u00a0<\/span><\/li>
  • La persona f\u00edsica o moral que subcontrate con una contratista que incumpla con las obligaciones que deriven de las relaciones con sus trabajadores, ser\u00e1 responsable solidaria en relaci\u00f3n con los trabajadores utilizados para dichas contrataciones.<\/span>\u00a0<\/span><\/li>
  • Para que surta efectos la sustituci\u00f3n patronal prevista en la Ley Federal del\u00a0<\/span>Trabajo,\u00a0<\/span>deber\u00e1n transmitirse los bienes objeto de la empresa o establecimiento al patr\u00f3n sustituto<\/span>.\u00a0<\/span>\u00a0<\/span><\/li>
  • Al patr\u00f3n que no permita la inspecci\u00f3n de las autoridades del trabajo en su establecimiento, se le multar\u00e1 con el equivalente de 250 a 5000 veces la UMA, independientemente de que\u00a0<\/span>deber\u00e1<\/span>\u00a0exhibir toda la informaci\u00f3n requerida<\/span>.<\/span>\u00a0<\/span><\/li>
  • A quien realice subcontrataci\u00f3n de personal, as\u00ed como a las personas f\u00edsicas o morales que presten servicios de subcontrataci\u00f3n sin contar con el registro correspondiente<\/span>\u00a0por parte de la STPS<\/span>,\u00a0<\/span>se le multar\u00e1 con el equivalente<\/span>\u00a0de\u00a0<\/span>2,000 a 50,000 veces la\u00a0<\/span>UMA, al igual que a quienes\u00a0<\/span>se beneficien de\u00a0<\/span>dicha<\/span>\u00a0subcontrataci\u00f3n<\/span>.<\/span>\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    2. Ley del Seguro Social:<\/strong>\u00a0\u00a0<\/em><\/div>
    • La persona f\u00edsica o moral que contrate la prestaci\u00f3n de servicios o la ejecuci\u00f3n de obras con otra persona f\u00edsica o moral que incumpla las obligaciones en materia de seguridad social, ser\u00e1 responsable solidaria en relaci\u00f3n con los trabajadores utilizados para ejecutar dichas contrataciones.<\/li>
    • La persona f\u00edsica o moral que preste servicios u obras especializadas, deber\u00e1 proporcionar cuatrimestralmente a m\u00e1s tardar el d\u00eda 17 de los meses de enero, mayo y septiembre, la informaci\u00f3n de los contratos celebrados en el cuatrimestre de que se trate.<\/li>
    • Se deroga el segundo p\u00e1rrafo del art\u00edculo 75 que permite a los outsourcing\/insourcing obtener un registro patronal por cada una de las clases de riesgo.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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      3. Ley del Fondo Nacional de la Vivienda para los Trabajadores:<\/strong><\/div>
      • En caso de sustituci\u00f3n patronal, el patr\u00f3n sustituido ser\u00e1 solidariamente responsable con el nuevo de las obligaciones nacidas antes de la fecha de la sustituci\u00f3n, hasta por el t\u00e9rmino de tres meses.<\/li>
      • Las personas f\u00edsicas o morales que se encuentren registradas en t\u00e9rminos del art\u00edculo 15 de la Ley Federal del Trabajo para llevar a cabo la prestaci\u00f3n de servicios especializados o la ejecuci\u00f3n de obras especializadas que no forman parte del objeto social ni de la actividad econ\u00f3mica preponderante de la beneficiaria de los mismos, deber\u00e1n proporcionar cuatrimestralmente a m\u00e1s tardar el d\u00eda 17 de los meses de enero, mayo y septiembre, la informaci\u00f3n de los contratos celebrados en el cuatrimestre de que se trate.<\/li>
      • La persona f\u00edsica o moral que contrate la prestaci\u00f3n de servicios o la ejecuci\u00f3n de obras con una empresa que incumpla las obligaciones contenidas en la presente Ley, ser\u00e1 responsable solidaria en relaci\u00f3n con los trabajadores utilizados para ejecutar dichas contrataciones.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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        4.<\/strong><\/strong>C\u00f3digo Fiscal de la Federaci\u00f3n:<\/strong><\/p>

        • No tendr\u00e1n efectos fiscales de deducci\u00f3n o acreditamiento, los pagos o contraprestaciones realizados por concepto de subcontrataci\u00f3n de personal para desempe\u00f1ar actividades relacionadas tanto con el objeto social como con la actividad econ\u00f3mica preponderante del contratante.<\/li>
        • Tampoco se dar\u00e1n efectos fiscales de deducci\u00f3n o acreditamiento a los servicios en los que se proporcione o ponga personal a disposici\u00f3n del contratante, cuando:
          • Los trabajadores que el contratista proporcione o ponga a disposici\u00f3n del contratante, originalmente hayan sido trabajadores de este \u00faltimo y hubieren sido transferidos al contratista, mediante cualquier figura jur\u00eddica; y<\/li>
          • los trabajadores que provea o ponga a disposici\u00f3n el contratista abarquen las actividades preponderantes del contratante.<\/li><\/ul><\/li>
          • Los servicios u obras complementarias o compartidas prestadas entre empresas de un mismo grupo empresarial, tambi\u00e9n ser\u00e1n considerados como especializados siempre y cuando no formen parte del objeto social ni de la actividad preponderante de la empresa que los reciba.<\/li>
          • Son responsables solidarios las personas morales o personas f\u00edsicas, que reciban servicios o contraten obras a que se refiere el art\u00edculo 15-D del presente C\u00f3digo, por las contribuciones que se hubieran causado a cargo de los trabajadores con los que se preste el servicio.<\/li>
          • Delito de Defraudaci\u00f3n Fiscal: Se considera delito utilizar esquemas simulados de prestaci\u00f3n de servicios especializados o la ejecuci\u00f3n de obras especializadas, descritas en el art\u00edculo 15-D, \u00faltimo p\u00e1rrafo, de este C\u00f3digo, o realizar la subcontrataci\u00f3n de personal a que se refiere el primer y segundo p\u00e1rrafos de dicho art\u00edculo.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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            5.Ley del Impuesto Sobre la Renta.<\/strong><\/div>

            \u00a0<\/p>

            • En casos de prestaci\u00f3n de servicios especializados o de la ejecuci\u00f3n de obras especializadas, el contratante deber\u00e1 verificar que el contratista cumpla con las obligaciones se\u00f1aladas en la Ley Federal del Trabajo para el ejercicio de dicha actividad, as\u00ed mismo debe obtener del contratista y \u00e9ste a su vez, est\u00e1 obligado a entregarle, los comprobantes fiscales de pago a los trabajadores, de impuestos, al IMSS y al INFONAVIT.<\/li>
            • No ser\u00e1n deducibles: Los pagos efectuados en subcontrataci\u00f3n prohibida y en prestaci\u00f3n de servicios especializados o de la ejecuci\u00f3n de obras especializadas conforme a lo dispuesto en el C\u00f3digo Fiscal de la Federaci\u00f3n.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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              6. Ley del Impuesto al Valor Agregado:<\/strong><\/div>
              • Se deroga la retenci\u00f3n del 6% del IVA, por poner personal a disposici\u00f3n de un contratante.<\/li>
              • No ser\u00e1 acreditable el IVA que se traslade por los servicios de subcontrataci\u00f3n prohibida o por la prestaci\u00f3n de servicios especializados o de la ejecuci\u00f3n de obras especializadas conforme a lo dispuesto en el C\u00f3digo Fiscal de la Federaci\u00f3n.<\/li>
              • En casos de prestaci\u00f3n de servicios especializados o de la ejecuci\u00f3n de obras especializadas, el contratante deber\u00e1 verificar que el contratista cumpla con las obligaciones se\u00f1aladas en la Ley Federal del Trabajo para el ejercicio de dicha actividad, as\u00ed mismo debe obtener del contratista y \u00e9ste a su vez, est\u00e1 obligado a entregarle, su declaraci\u00f3n del IVA y del acuse de pago correspondiente al periodo en que el contratante efectu\u00f3 el pago de la contraprestaci\u00f3n y del impuesto al valor agregado que le fue trasladado.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                En Rivadeneyra, Trevi\u00f1o y de Campo S.C., le estamos dando seguimiento a este tema, para poder brindarle la asesor\u00eda legal que en su caso requiera. Se elabor\u00f3 este documento con fines informativos. El contenido no debe considerarse como un consejo u opini\u00f3n legal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                Esperando que la presente informaci\u00f3n sea de su utilidad, quedamos a sus \u00f3rdenes para cualquier duda o comentario adicional que pudieran surgir al respecto.<\/p>

                \u00a0<\/div><\/div>
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                <\/div>
                Atentamente,<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                On Monday, April 5, 2021, representatives of both workers and employers met with the President of the Mexico in order to reach an agreement on the reform proposal in the field of outsourcing<\/span>.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                Among the agreements reached, the following can be highlighted as novel<\/span>:\u00a0<\/span>i)<\/span><\/strong>\u00a0granting a period of three months for subcontracted workers to become part of the payroll of the \u201creal\u201d employer<\/span>;<\/span>\u00a0ii)<\/span><\/strong>\u00a0the establishment of a new method for calculating the amount of profit sharing, consisting of establishing a maximum limit of three months of the worker’s salary or an average of the amounts received in the previous three years; the amount that is most favorable to the worker will be applied<\/span>;\u00a0<\/span>iii)<\/span><\/strong>\u00a0the continuation operations of the services or complementary or shared works provided between companies of the same business group, as long as they are not part of the corporate purpose or the predominant activity of the company that receives them<\/span>;\u00a0<\/span>and<\/span>\u00a0iv)<\/span><\/strong>\u00a0the need for individuals or legal entities that provide specialized services or the execution of specialized works that are not part of the corporate purpose or the predominant economic activity of the beneficiary, to be registered before the Ministry of Labor and Social Security., not an authorization as was previously considered<\/span>.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                The rest of the content disclosed in the agreements was already known since the reform initiative was presented on November 12th, 2020, consisting mainly of the prohibition of subcontracting of personnel, the regulation of subcontracting specialized services other than those within a corporate purpose and the main economic activity of the subcontracting company, as well as a registration within the public registry of companies that outsource specialized services and works along with joint liability in the event of non-compliance<\/span>.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

                \n\t\t\t\t
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                As a result of the publication of this agreement, speculation began about its entry into force, and although it\u2019s true that there is\u00a0<\/span>still no certain date, much has been said that in the coming days it could be voted on in the commissions and plenary session of the house of representatives and Senate, providing that said initiative could be published in the Official Gazette of the Federation on May 1st of this year<\/span>.<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                In this context, on April 7th, 2021, an Opinion in Affirmation was circulated with the draft Decree that Reforms various provisions to the Federal Labor Law, the Social Security Law, the National Housing Fund for Workers Law, the Federal Tax Code, the Income Tax Law and the Value Added Tax Law, of which the following changes can be highlighted<\/span>:<\/span>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                1.\u00a0<\/span><\/strong>Federal Labor Law<\/span><\/strong>:<\/span><\/strong>\u00a0<\/span><\/p>

                • T<\/span>he subcontracting of personnel (<\/span>outsourcing<\/span>\/insourcing) is prohibited, meaning when a natural or legal person provides or makes available their own workers for the benefit of another<\/span>.<\/span>\u00a0<\/span><\/li>
                • The employment agencies or intermediaries that intervene in the personnel hiring process may participate in the recruitment, selection, training and qualification, among others, without being considered employers<\/span>.<\/span>\u00a0<\/span><\/li>
                • The subcontracting of specialized services or the execution of specialized works that are not part of the corporate purpose or the main economic activity of the beneficiary of these is allowed<\/span>.<\/span>\u00a0<\/span><\/li>
                • Subcontracting must be formalized by means of a written contract in which the object of the services to be provided or the works to be executed is indicated, as well as the approximate number of workers who will participate in the fulfillment of said contract<\/span>.<\/span>\u00a0<\/span><\/li>
                • The natural or legal person that subcontracts a contractor who fails to comply with the obligations derived from the labor relations with its workers, will be jointly and severally liable in relation to the workers used through said contracts<\/span>.<\/span>\u00a0<\/span><\/li>
                • For the employer substitution provided for in the Federal Labor Law to take effect, assets which the corporate\u00a0<\/span>purpose of the company or establishment must be transferred to the substitute employer<\/span>.\u00a0<\/span>\u00a0<\/span><\/li>
                • The employer who does not allow inspections from labor authorities in their establishment, will be fined with the equivalent of 250 to 5000 times the UMA,\u00a0<\/span>although<\/span>\u00a0they must<\/span>\u00a0still<\/span>\u00a0present all the required information<\/span>.<\/span>\u00a0<\/span><\/li>
                • Anyone who subcontracts personnel, as well as individuals or legal entities that provide subcontracting services without having the corresponding registration from the STPS, will be fined the equivalent of 2,000 to 50,000 times the UMA, as well as to those who benefit from such subcontracting<\/span>.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                  \n\t\t\t\t
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                  2. Social Security Law:<\/strong><\/div>
                  • The natural or legal person who contracts the provision of services or the execution of works with another natural or legal person who fails to comply with social security obligations, will be jointly and severally liable in relation to the workers used to execute said contracts.<\/li>
                  • The individual or legal entity that provides specialized services or works must provide every four months, information on the contracts entered into within the corresponding four-month period, no later than the 17th<\/sup>\u00a0of the months of January, May and September.<\/li>
                  • The second paragraph of article 75, which allowed obtaining an employer registry for each of the risk classes of outsourcing\/insourcing is repealed.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                    \n\t\t\t\t
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                    3. Law on the National Housing Fund for Workers:<\/strong><\/div>
                    • In case of employer substitution, the substituted employer will be jointly and severally liable with the new one for the obligations arising before the date of the substitution, up to a period of three months.<\/li>
                    • Individuals or legal entities that are registered in terms of article 15 of the Federal Labor Law to carry out the provision of specialized services or the execution of specialized works that are not part of the corporate purpose or main economic activity of the beneficiary of the same, must provide every four months, information on the contracts entered into within the corresponding four-month period, no later than the 17th of the months of January, May and September.<\/li>
                    • The natural or legal person who contracts the provision of services or the execution of works with a company that does not comply with the obligations contained in this Law, will be jointly and severally liable in relation to the workers used to execute said contracts.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
                      \n\t\t\t\t
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                      4. Federal Tax Code:<\/strong><\/div>
                      • Payments or compensation made for subcontracting personnel to carry out activities related to both the corporate purpose and the main economic activity of the contractor will not have tax deduction or crediting effects.<\/li><\/ul>

                        \u00a0<\/p>

                        • Neither will tax deduction or credit effects be given to the services in which personnel are provided or made available to the contracting party, when:
                          • The workers that the contractor provides or makes available to the contracting party, have originally been workers of the latter and have been transferred to the contractor, through any legal form; and<\/li><\/ul><\/li><\/ul>

                            \u00a0<\/p>

                              • the workers provided or made available by the contractor encompass the contracting party\u2019s main activities.<\/li><\/ul><\/li><\/ul>
                                • Complementary or shared services or works provided between companies of the same business group will also be considered specialized as long as they are not part of the corporate purpose or main activity of the company that receives them.<\/li><\/ul>

                                  \u00a0<\/p>

                                  • The legal entities or individuals who receive services or contract works referred to in article 15-D of this Code are jointly liable for the contributions that would have been caused by the workers with whom the service is provided.<\/li><\/ul>

                                    \u00a0<\/p>

                                    • Tax Fraud: It is considered a crime to use simulated schemes for the provision of specialized services or the execution of specialized works, described in article 15-D, last paragraph, of this Code, or to carry out the subcontracting of personnel referred to in the first and second paragraphs of said article.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                      5. Ley del Impuesto Sobre la Renta.<\/strong><\/div>

                                      \u00a0<\/p>

                                      • In cases of provision of specialized services or the execution of specialized works, the contracting party must verify that the contractor complies with the obligations indicated in the Federal Labor Law for the exercise of this activity, likewise they must obtain from the contractor who is obliged to provide receipts of payment for taxes related to workers, taxes, the IMSS and INFONAVIT.<\/li>
                                      • The following will not be deductible: Payments made in prohibited subcontracting and provision of specialized services or the execution of specialized works in accordance with the provisions of the Federal Tax Code.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                        6. Law on Value Added Tax:<\/strong><\/div>

                                        \u00a0<\/strong><\/p>

                                        • Withholding 6% VAT for placing personnel at the disposal of a contractor is repealed.<\/li>
                                        • The VAT transferred for prohibited subcontracting services or for the provision of specialized services or the execution of specialized works in accordance with the provisions of the Federal Tax Code will not be creditable.<\/li>
                                        • In cases of provision of specialized services or the execution of specialized works, the contracting party must verify that the contractor complies with the obligations indicated in the Federal Labor Law for the exercise of said activity, likewise they must obtain from the contractor who is obliged to provide their VAT statements and the corresponding receipts of payment for the period in which the contracting party made the payment of the consideration and the value added tax that was transferred to him.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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                                          At Rivadeneyra, Trevi\u00f1o and de Campo S.C., we are following up on this issue, in order to provide you with the legal advice that every case requires. This document was prepared for informational purposes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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                                          Hoping that this information will be useful to you, we remain at your service for any doubt or additional comment that may arise in this regard.<\/p><\/div>

                                          \u00a0


                                          <\/div>
                                          \u00a0<\/div>
                                          Sincerely,<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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                                          \n\t\t\t\t\t\t\n\t\t\t\t\t\t\tVidaur Mora Espinosa\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t

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                                          COMPARTE este boletin
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                                            Nueva iniciativa de reforma en materia de subcontrataci\u00f3n laboral 09 de Abril de 2021 New reform proposal in the field of outsourcing El pasado lunes\u00a05\u00a0de\u00a0abril\u00a0del a\u00f1o 2021,\u00a0se reunieron representantes del sector obrero y empresarial con\u00a0el\u00a0\u00a0Presidente\u00a0de la Rep\u00fablica Mexicana\u00a0a efecto de llegar a un acuerdo sobre la\u00a0iniciativa de reforma\u00a0en materia\u00a0de subcontrataci\u00f3n\u00a0laboral.\u00a0 Dentro de los acuerdos alcanzados 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