{
    "id": 1493,
    "date": "2023-10-24T19:14:26",
    "date_gmt": "2023-10-25T01:14:26",
    "guid": {
        "rendered": "https:\/\/rtydc.mkt360grados.com\/?p=1493"
    },
    "modified": "2024-08-06T11:49:53",
    "modified_gmt": "2024-08-06T17:49:53",
    "slug": "decreto",
    "status": "publish",
    "type": "post",
    "link": "https:\/\/rivtrev.com\/es\/decreto\/",
    "title": {
        "rendered": "Decreto"
    },
    "content": {
        "rendered": "<div data-elementor-type=\"wp-post\" data-elementor-id=\"1493\" class=\"elementor elementor-1493\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab9be9a e-flex e-con-boxed e-con e-parent\" data-id=\"5ab9be9a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41ab0faa elementor-widget elementor-widget-spacer\" data-id=\"41ab0faa\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\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<div class=\"elementor-element elementor-element-17c4cdac e-flex e-con-boxed e-con e-parent\" data-id=\"17c4cdac\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-62abb8b0 e-con-full e-transform e-flex e-con e-child\" data-id=\"62abb8b0\" data-element_type=\"container\" data-settings=\"{&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48c77261 elementor-position-left elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"48c77261\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"33\" height=\"38\" viewbox=\"0 0 33 38\" fill=\"none\"><path d=\"M0.599609 19.0002C0.599609 28.9842 0.887609 37.2402 1.27161 37.2402C2.23161 37.2402 32.2796 19.5762 32.2796 19.0002C32.2796 18.4242 2.23161 0.760231 1.27161 0.760231C0.887609 0.760231 0.599609 8.92023 0.599609 19.0002Z\" fill=\"#6EB4BE\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDECRETO por el que se otorgan est\u00edmulos fiscales a sectores clave de la industria exportadora consistentes en la deducci\u00f3n inmediata de la inversi\u00f3n en bienes nuevos de activo fijo y la deducci\u00f3n adicional de gastos de capacitaci\u00f3n.\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 class=\"elementor-element elementor-element-46b6b770 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"46b6b770\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58ead94 elementor-absolute elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"58ead94\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\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<div class=\"elementor-element elementor-element-34dc356f e-con-full e-transform e-flex e-con e-child\" data-id=\"34dc356f\" data-element_type=\"container\" data-settings=\"{&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74a12bd4 elementor-widget elementor-widget-heading\" data-id=\"74a12bd4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">24 de Octubre de 2023<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-385d1802 elementor-widget__width-initial elementor-widget elementor-widget-spacer\" data-id=\"385d1802\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60dc5ab5 elementor-position-left elementor-hidden-mobile elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"60dc5ab5\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"33\" height=\"38\" viewbox=\"0 0 33 38\" fill=\"none\"><path d=\"M0.599609 19.0002C0.599609 28.9842 0.887609 37.2402 1.27161 37.2402C2.23161 37.2402 32.2796 19.5762 32.2796 19.0002C32.2796 18.4242 2.23161 0.760231 1.27161 0.760231C0.887609 0.760231 0.599609 8.92023 0.599609 19.0002Z\" fill=\"#6EB4BE\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tDECREE granting tax incentives to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets and the additional deduction of training expenses.\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<div class=\"elementor-element elementor-element-90c2874 e-flex e-con-boxed e-con e-parent\" data-id=\"90c2874\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30f7fe7 elementor-widget elementor-widget-spacer\" data-id=\"30f7fe7\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\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<div class=\"elementor-element elementor-element-6921afbf e-flex e-con-boxed e-con e-parent\" data-id=\"6921afbf\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-21a565ed e-con-full e-flex e-con e-child\" data-id=\"21a565ed\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4955920b elementor-widget elementor-widget-text-editor\" data-id=\"4955920b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El pasado 11 de octubre de 2023, se public\u00f3 en el Diario Oficial de la Federaci\u00f3n (\u201cDOF\u201d) el Decreto a trav\u00e9s del cual se otorgan est\u00edmulos fiscales a sectores clave de la industria exportadora consistentes en la deducci\u00f3n inmediata de la inversi\u00f3n en bienes nuevos de activo fijo, as\u00ed como la deducci\u00f3n adicional de gastos de capacitaci\u00f3n; esto con la intenci\u00f3n de que M\u00e9xico se vuelva m\u00e1s competitivo y pueda atraer m\u00e1s y mejor inversi\u00f3n gracias al efecto del Nearshoring.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67e16712 elementor-widget elementor-widget-text-editor\" data-id=\"67e16712\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Las empresas beneficiadas deber\u00e1n cumplir con ciertos requisitos y obligaciones; asimismo tributar en el T\u00edtulo II de la Ley del Impuesto Sobre la Renta, o que se encuentren bajo el R\u00e9gimen Simplificado de Confianza. En el caso de las personas f\u00edsicas el est\u00edmulo aplicar\u00e1 cuando que tengan actividades empresariales, siempre y cuando produzcan, elaboren, fabriquen de forma industrial los bienes que se se\u00f1alan a continuaci\u00f3n, y adem\u00e1s los exporten:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e99499f elementor-widget elementor-widget-text-editor\" data-id=\"e99499f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Productos destinados a la alimentaci\u00f3n humana y animal.<\/li><li>Fertilizantes y agroqu\u00edmicos.<\/li><li>Materias primas para la industria farmac\u00e9utica y preparaciones\u00a0farmac\u00e9uticas.<\/li><li>\u00a0Componentes electr\u00f3nicos, como tarjetas simples o cargadas, circuitos, capacitores, condensadores, resistores, conectores y semiconductores, bobinas, transformadores, arneses y m\u00f3dem para computadora y tel\u00e9fono.<\/li><li>Maquinaria para relojes, instrumentos de medici\u00f3n, control y navegaci\u00f3n, y equipo m\u00e9dico electr\u00f3nico, para uso m\u00e9dico.<\/li><li>Bater\u00edas, acumuladores, pilas, cables de conducci\u00f3n el\u00e9ctrica,\u00a0enchufes, contactos, fusibles y accesorios para instalaciones el\u00e9ctricas.<\/li><li>Motores de gasolina, h\u00edbridos y de combustibles alternativos, para autom\u00f3viles, camionetas y camiones.<\/li><li>Equipo el\u00e9ctrico y electr\u00f3nico, sistemas de direcci\u00f3n, suspensi\u00f3n, frenos, sistemas de transmisi\u00f3n, asientos, accesorios interiores y piezas met\u00e1licas\u00a0troqueladas, para autom\u00f3viles, camionetas, camiones, trenes, barcos y aeronaves.<\/li><li>Motores de combusti\u00f3n interna, turbinas y transmisiones, para aeronaves.<\/li><li>Equipo y aparatos no electr\u00f3nicos para uso m\u00e9dico, dental y para laboratorio, material desechable de uso m\u00e9dico y art\u00edculos \u00f3pticos de uso oft\u00e1lmico.<\/li><li>Producci\u00f3n y exportaci\u00f3n de obras cinematogr\u00e1ficas y audiovisuales.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79cac3d8 elementor-widget elementor-widget-text-editor\" data-id=\"79cac3d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Este est\u00edmulo fiscal establecido en el presente Decreto aplicar\u00e1 durante los ejercicios fiscales de 2023 y 2024; el monto de los ingresos provenientes de las exportaciones de los bienes o de las obras se\u00f1aladas anteriormente, representar\u00e1 al menos un 50% de su facturaci\u00f3n total en cada ejercicio. Y consistir\u00e1 en la posibilidad de la deducci\u00f3n inmediata de la inversi\u00f3n en bienes nuevos de activo fijo que se adquieran a partir del 12 de octubre de 2023 y hasta diciembre de 2024, deduciendo en el ejercicio correspondiente, el monto que resulte de aplicar los porcentajes se\u00f1alados en el Art\u00edculo Segundo del decreto, en lugar de los se\u00f1alados en la LISR. (art\u00edculos 34,35 y 209), los porcentajes establecidos por el propio Decreto depender\u00e1n del tipo de activo, mismos que van desde un 56% hasta un 89%. NO omitimos manifestar que existen algunas condicione que deben ser analizadas para cada caso concreto, raz\u00f3n por la cual ser\u00e1 necesario que nos permita analizar en forma conjunta con Usted su caso real y espec\u00edfico para aprovechar al m\u00e1ximo esta deducci\u00f3n en el supuesto de que le sea aplicable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4515285e elementor-widget elementor-widget-text-editor\" data-id=\"4515285e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>En Rivadeneyra, Trevi\u00f1o y de Campo S.C. estamos dando seguimiento al presente particular, por lo que nuestros abogados se encuentran a sus \u00f3rdenes para asesorar en el cumplimiento a las disposiciones aqu\u00ed mencionadas y guiarlos en el proceso correspondiente. Se elabora 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<div class=\"elementor-element elementor-element-71f934d7 elementor-widget elementor-widget-text-editor\" data-id=\"71f934d7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Esperamos que la presente informaci\u00f3n sea de su utilidad, quedamos a sus \u00f3rdenes para cualquier duda o comentario adicional que pueda surgir al respecto.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f9e1b17 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"3f9e1b17\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15e1c153 elementor-widget elementor-widget-text-editor\" data-id=\"15e1c153\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On October 11th, 2023, a Decree was published in the Official Gazette of the Federation (\u00abDOF\u00bb) through which tax incentives are granted to key sectors of the export industry consisting of the immediate deduction of the investment in new fixed assets, as well as the additional deduction of training expenses; this is intended to make Mexico more competitive and attract more and better investment thanks to the Nearshoring effect.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-443efdb elementor-widget elementor-widget-text-editor\" data-id=\"443efdb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The beneficiary companies must comply with certain requirements and obligations; they must also be taxed under Title II of the Income Tax Law, or they must be under the Simplified Trust Regime. In the case of individuals, the incentive will apply when they have business activities, as long as they produce, elaborate, manufacture industrially the goods indicated below, and also export them:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31f1a1b elementor-widget elementor-widget-text-editor\" data-id=\"31f1a1b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Products for human and animal feed.<\/li><li>\u00a0Fertilizers and agrochemicals.<\/li><li>\u00a0Raw materials for the pharmaceutical industry and pharmaceutical preparations.<\/li><li>Electronic components, such as simple or loaded cards, circuits, capacitors, condensers, resistors, connectors and semiconductors, coils, transformers, harnesses and modems for computers and telephones.<\/li><li>Machinery for clocks, measuring, control and navigation instruments, and electronic medical equipment for medical use.<\/li><li>Batteries, accumulators, batteries, electrical conduction cables, plugs, contacts, fuses and accessories for electrical installations.<\/li><li>Gasoline, hybrid and alternative fuel engines for cars, vans and trucks.<\/li><li>Electrical and electronic equipment, steering systems, suspension, brakes, transmission systems, seats, interior fittings and stamped metal parts for automobiles, vans, trucks, trains, ships and aircraft.<\/li><li>Internal combustion engines, turbines and transmissions for aircraft.<\/li><li>Nonelectronic equipment and apparatus for medical, dental and laboratory use, disposable material for medical use and optical articles for ophthalmic use.<\/li><li>Production and export of cinematographic and audiovisual works.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c63af7e elementor-widget elementor-widget-text-editor\" data-id=\"c63af7e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This tax incentive established in this Decree will apply during the fiscal years 2023 and 2024; the amount of income from exports of the goods or works mentioned above, will represent at least 50% of its total turnover in each fiscal year. And it will consist of the possibility of the immediate deduction of the investment in new fixed assets acquired from October 12, 2023 and until December 2024, deducting in the corresponding fiscal year, the amount resulting from applying the percentages indicated in the Second Article of the decree, instead of those indicated in the Income Tax Law. (Articles 34, 35 and 209), the percentages established by the Decree itself will depend on the type of asset, ranging from 56% to 89%. We do not omit to state that there are some conditions that must be analyzed for each specific case, reason for which it will be necessary that you allow us to analyze together with you your real and specific case in order to take the maximum advantage of this deduction in the event that it is applicable to you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34c72f4 elementor-widget elementor-widget-text-editor\" data-id=\"34c72f4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>At Rivadeneyra, Trevi\u00f1o y de Campo S.C. we are following up on this particular matter, and our attorneys are at your service to advise you on the fulfillment of the provisions mentioned herein and to guide you through the corresponding process. This paper is prepared for informational purposes. The content of this document should not be considered as legal advice or opinion.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73579ad elementor-widget elementor-widget-text-editor\" data-id=\"73579ad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Hoping that this information is useful to you, we remain at your service for any questions or additional comments that may arise in this regard.<\/p>\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<div class=\"elementor-element elementor-element-89aad7c e-flex e-con-boxed e-con e-parent\" data-id=\"89aad7c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99d2024 elementor-widget elementor-widget-spacer\" data-id=\"99d2024\" data-element_type=\"widget\" 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        "rendered": "<p>DECRETO por el que se otorgan est\u00edmulos fiscales a sectores clave de la industria exportadora consistentes en la deducci\u00f3n inmediata de la inversi\u00f3n en bienes nuevos de activo fijo y la deducci\u00f3n adicional de gastos de capacitaci\u00f3n. 24 de Octubre de 2023 DECREE granting tax incentives to key sectors of the export industry consisting of [&hellip;]<\/p>",
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