{"id":135,"date":"2020-02-20T09:40:07","date_gmt":"2020-02-20T15:40:07","guid":{"rendered":"https:\/\/va-financiera.mx\/blog\/?p=135"},"modified":"2020-06-01T16:56:00","modified_gmt":"2020-06-01T21:56:00","slug":"que-deducciones-son-aplicables-en-el-arrendamiento","status":"publish","type":"post","link":"https:\/\/va-financiera.mx\/blog\/que-deducciones-son-aplicables-en-el-arrendamiento\/","title":{"rendered":"\u00bfQu\u00e9 deducciones son aplicables en el arrendamiento?"},"content":{"rendered":"\n<p class=\"has-drop-cap wp-block-paragraph\">Una de las alternativas para hacer crecer las <a href=\"https:\/\/va-financiera.mx\/blog\/?p=50\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Pymes (se abre en una nueva pesta\u00f1a)\">Pymes<\/a> en los \u00faltimos a\u00f1os es el r\u00e9gimen del arrendamiento por los beneficios que ofrece este modelo. Entre los beneficios del arrendamiento se encuentran los fiscales para las empresas, pero \u00bfqu\u00e9 deducciones son aplicables en el arrendamiento?.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Algunos de los\nbeneficios fiscales de las personas f\u00edsicas que tributan bajo este r\u00e9gimen de\nacuerdo al art\u00edculo 115 de la Ley del Impuesto sobre la Renta (LISR) son los\nsiguientes:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Impuesto predial:<\/strong> pueden deducir el correspondiente al a\u00f1o calendario.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contribuciones locales: <\/strong>de mejoras, de planificaci\u00f3n o cooperaci\u00f3n para obras p\u00fablicas que afecten el inmueble.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Impuesto local:<\/strong> pagado sobre los ingresos por otorgar el uso o goce temporal de bienes inmuebles.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gastos de mantenimiento:<\/strong> que no impliquen adiciones o mejoras al bien.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Consumo de agua:<\/strong> siempre que no lo paguen quienes usen o gocen del inmueble.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Primas de seguros: <\/strong>que amparen el bien respactivo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Deducci\u00f3n de inversiones en construcciones: <\/strong>Comprende las adiciones y mejoras.Se deprecian conforme al Cap\u00edtulo X, del T\u00edtulo IV, a la LISR a raz\u00f3n de un 5 % anual.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Intereses reales: <\/strong>por pr\u00e9stamos pagados para la compra, construcci\u00f3n o mejoras del inmueble. Deben corresponder a inmuebles por los cuales se obtienen ingresis acomulados por arrendamiento.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Salarios, comisiones y honorarios:<\/strong> el total de estos gastos no podr\u00e1 exceder el equivalente al 10 por ciento de los ingresos por arrendamiento obtenidos en el ejercicio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El arrendador tambi\u00e9n\npuede optar por deducir el equivalente a un 35% de los ingresos cobrados por el\narrendamiento, lo que se le conoce como deducci\u00f3n ciega m\u00e1s el impuesto del\npredial pagado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Existen muchas\nempresas que brindan servicios de arrendamiento automotriz, inmobiliario y de\nmaquinaria de trabajo. Este tipo de arrendamiento se ocupa para impulsar el\ncrecimiento de las empresas, ya que a la larga sale m\u00e1s rentable.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Una de las alternativas que ofrece estos servicios es &nbsp;<a href=\"https:\/\/www.va-servicios.mx\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (se abre en una nueva pesta\u00f1a)\"><strong>VA Arrendamiento y Cr\u00e9dito <\/strong><\/a>que ofrecen el arrendamiento de veh\u00edculos, mobiliario y equipo de trabajo, otorgando cr\u00e9ditos que se adecuen a las necesidades del usuario.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As\u00ed que si est\u00e1s interesado en este tipo de r\u00e9gimen, podr\u00e1s ver que existen muchos tipos de deducciones en beneficio de aquellos que est\u00e1n bajo este modelo.<\/p>\n\n\n\n<div class=\"wp-block-button aligncenter\"><a class=\"wp-block-button__link has-vivid-cyan-blue-background-color has-background wp-element-button\" href=\"https:\/\/va-financiera.mx\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u00a1Sol\u00edcita tu plan aqu\u00ed!<\/strong><\/a><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-coblocks-social has-text-align-center has-colors\" style=\" \"><ul><li>\r\n\t\t\t\t\t<a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/va-financiera.mx\/blog\/que-deducciones-son-aplicables-en-el-arrendamiento\/&#038;title=\u00bfQu\u00e9%20deducciones%20son%20aplicables%20en%20el%20arrendamiento?\" class=\"wp-block-button__link wp-block-coblocks-social__button wp-block-coblocks-social__button--facebook     has-padding\" title=\"Compartir en Facebook\" style=\"border-radius: 40px;\">\r\n\t\t\t\t\t\t<span class=\"wp-block-coblocks-social__icon\" style=\"\"><\/span>\r\n\t\t\t\t\t\t<span class=\"wp-block-coblocks-social__text\" style=\"\">Compartir en 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[&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":136,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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