{"id":1624,"date":"2018-02-13T18:36:14","date_gmt":"2018-02-13T18:36:14","guid":{"rendered":"https:\/\/www.legalario.com\/blog\/?p=1624"},"modified":"2019-03-20T01:08:57","modified_gmt":"2019-03-20T01:08:57","slug":"contrato-de-mutuo-o-prestamo-proteccion-fiscal","status":"publish","type":"post","link":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/","title":{"rendered":"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal"},"content":{"rendered":"

\u00bfTe han prestado o has prestado dinero \u00faltimamente? Quiz\u00e1s por el momento no tienes liquidez y una soluci\u00f3n efectiva es el pr\u00e9stamo. Sin embargo, un simple pr\u00e9stamo puede traerte pesadillas fiscales. Esto se debe a que en la pr\u00e1ctica el SAT puede ver ese dinero como un ingreso y cobrarte ISR sobre el mismo. Pero, \u00a1tranquilo! Creando un contrato de mutuo<\/a><\/span> o pr\u00e9stamo olv\u00eddate de pagar impuestos que no debes<\/strong>.<\/p>\n

En el mundo de los negocios es com\u00fan que ciertos meses tu empresa no tenga liquidez; de ah\u00ed que la soluci\u00f3n sea que te presten dinero. Como sabr\u00e1s, un pr\u00e9stamo consiste en que una persona entrega a otra algo que deber\u00e1 ser regresado igual en especie y calidad; inclusive, en algunos casos se debe pagar un inter\u00e9s por el pr\u00e9stamo. Por eso, el dep\u00f3sito recibido a tu cuenta lo registras contablemente como gasto.<\/p>\n

 <\/p>\n

\"ctap-contrato-mutuo-prestamo-legalario\"<\/a><\/p>\n

\u00bfQu\u00e9 sucede fiscalmente?<\/strong><\/h2>\n

A pesar de lo anterior, ese dinero puede aparentar como un ingreso. Quiz\u00e1s a ti te queda claro que ese dinero es un pr\u00e9stamo; sin embargo, para el SAT no le puede quedar claro al revisar tus papeles (contabilidad y estados de cuenta). Eso se debe a que un pr\u00e9stamo aparentemente incrementa tu patrimonio; y, sin la documentaci\u00f3n que compruebe que efectivamente es un pr\u00e9stamo, desde la perspectiva de un tercero puede parecerlo.<\/p>\n

Como resultado, el SAT podr\u00eda determinar de forma presuntiva que ese dinero es ingreso; lo que significa sobre ese dinero que debiste haber pagado impuesto. En ese caso, por incumplimiento te pueden determinar multas y recargos lo cual te puede salir muy costoso.<\/p>\n

\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? Con un contrato de mutuo o pr\u00e9stamo.<\/a><\/span><\/h2>\n

De acuerdo al TFJA* y la Corte, incluso en juicio este contrato tiene validez legal; el \u00fanico requisito es que la cantidad contenida en el contrato coincida con los dep\u00f3sitos bancarios y registros contables.<\/p>\n

Por lo tanto, ya puedes solicitar los pr\u00e9stamos que necesites sin preocupaciones fiscales. S\u00f3lo aseg\u00farate de cumplir con lo siguiente:<\/p>\n

    \n
  1. Tener un contrato de mutuo o pr\u00e9stamo firmado por las partes.<\/li>\n
  2. Registrar el pr\u00e9stamo en tu contabilidad.<\/li>\n
  3. Verificar que la cantidad prestada coincida en el contrato, registros contables y estado de cuenta.<\/li>\n<\/ol>\n

    \"ctap-contrato-mutuo-prestamo-legalario\"<\/a>Referencias:<\/h4>\n

    Tribunal Federal de Justicia Administrativa<\/a>.<\/span> Fecha de consulta 12 de febrero de 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u00bfTe han prestado o has prestado dinero \u00faltimamente? Quiz\u00e1s por el momento no tienes […]<\/p>\n","protected":false},"author":5,"featured_media":1626,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,370],"tags":[516,498,517,499],"class_list":["post-1624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-generales","category-contratos","tag-contrato-de-mutuo-o-prestamo","tag-impuestos","tag-ingresos-presuntivos","tag-sat","with-featured-image"],"yoast_head":"\nContrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal - Legalario<\/title>\n<meta name=\"description\" content=\"\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? con un contrato de mutuo o pr\u00e9stamo celebrado entre las partes ser\u00e1 suficiente.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal - Legalario\" \/>\n<meta property=\"og:description\" content=\"\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? con un contrato de mutuo o pr\u00e9stamo celebrado entre las partes ser\u00e1 suficiente.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"Legalario\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/legalario\" \/>\n<meta property=\"article:published_time\" content=\"2018-02-13T18:36:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-03-20T01:08:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/legalario.com\/blog\/wp-content\/uploads\/2018\/02\/Contrato-de-mutuo-o-pr\u00e9stamo-Ventaja-fiscal.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"638\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ruth Higuera\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Legalario\" \/>\n<meta name=\"twitter:site\" content=\"@Legalario\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ruth Higuera\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\"},\"author\":{\"name\":\"Ruth Higuera\",\"@id\":\"https:\/\/legalario.com\/blog\/#\/schema\/person\/2b3c90a6290135aec0bed4b09a492eb6\"},\"headline\":\"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal\",\"datePublished\":\"2018-02-13T18:36:14+00:00\",\"dateModified\":\"2019-03-20T01:08:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\"},\"wordCount\":415,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/legalario.com\/blog\/#organization\"},\"keywords\":[\"contrato de mutuo o prestamo\",\"impuestos\",\"ingresos presuntivos\",\"SAT\"],\"articleSection\":[\"Art\u00edculos Generales\",\"Contratos\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\",\"url\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\",\"name\":\"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal - Legalario\",\"isPartOf\":{\"@id\":\"https:\/\/legalario.com\/blog\/#website\"},\"datePublished\":\"2018-02-13T18:36:14+00:00\",\"dateModified\":\"2019-03-20T01:08:57+00:00\",\"description\":\"\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? con un contrato de mutuo o pr\u00e9stamo celebrado entre las partes ser\u00e1 suficiente.\",\"breadcrumb\":{\"@id\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/legalario.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/legalario.com\/blog\/#website\",\"url\":\"https:\/\/legalario.com\/blog\/\",\"name\":\"Legalario\",\"description\":\"Blog jur\u00eddico\",\"publisher\":{\"@id\":\"https:\/\/legalario.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/legalario.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/legalario.com\/blog\/#organization\",\"name\":\"Legalario\",\"url\":\"https:\/\/legalario.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/legalario.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/legalario.com\/blog\/wp-content\/uploads\/2018\/06\/legalario-home-blog.jpeg\",\"contentUrl\":\"https:\/\/legalario.com\/blog\/wp-content\/uploads\/2018\/06\/legalario-home-blog.jpeg\",\"width\":1500,\"height\":500,\"caption\":\"Legalario\"},\"image\":{\"@id\":\"https:\/\/legalario.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/legalario\",\"https:\/\/twitter.com\/Legalario\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/legalario.com\/blog\/#\/schema\/person\/2b3c90a6290135aec0bed4b09a492eb6\",\"name\":\"Ruth Higuera\",\"url\":\"https:\/\/legalario.com\/blog\/author\/ruth\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal - Legalario","description":"\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? con un contrato de mutuo o pr\u00e9stamo celebrado entre las partes ser\u00e1 suficiente.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/","og_locale":"es_ES","og_type":"article","og_title":"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal - Legalario","og_description":"\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? con un contrato de mutuo o pr\u00e9stamo celebrado entre las partes ser\u00e1 suficiente.","og_url":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/","og_site_name":"Legalario","article_publisher":"https:\/\/www.facebook.com\/legalario","article_published_time":"2018-02-13T18:36:14+00:00","article_modified_time":"2019-03-20T01:08:57+00:00","og_image":[{"width":960,"height":638,"url":"https:\/\/legalario.com\/blog\/wp-content\/uploads\/2018\/02\/Contrato-de-mutuo-o-pr\u00e9stamo-Ventaja-fiscal.jpg","type":"image\/jpeg"}],"author":"Ruth Higuera","twitter_card":"summary_large_image","twitter_creator":"@Legalario","twitter_site":"@Legalario","twitter_misc":{"Escrito por":"Ruth Higuera","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#article","isPartOf":{"@id":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/"},"author":{"name":"Ruth Higuera","@id":"https:\/\/legalario.com\/blog\/#\/schema\/person\/2b3c90a6290135aec0bed4b09a492eb6"},"headline":"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal","datePublished":"2018-02-13T18:36:14+00:00","dateModified":"2019-03-20T01:08:57+00:00","mainEntityOfPage":{"@id":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/"},"wordCount":415,"commentCount":0,"publisher":{"@id":"https:\/\/legalario.com\/blog\/#organization"},"keywords":["contrato de mutuo o prestamo","impuestos","ingresos presuntivos","SAT"],"articleSection":["Art\u00edculos Generales","Contratos"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/","url":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/","name":"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal - Legalario","isPartOf":{"@id":"https:\/\/legalario.com\/blog\/#website"},"datePublished":"2018-02-13T18:36:14+00:00","dateModified":"2019-03-20T01:08:57+00:00","description":"\u00bfC\u00f3mo evito que el SAT me determine ingresos presuntivos? con un contrato de mutuo o pr\u00e9stamo celebrado entre las partes ser\u00e1 suficiente.","breadcrumb":{"@id":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/legalario.com\/blog\/contrato-de-mutuo-o-prestamo-proteccion-fiscal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/legalario.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Contrato de mutuo o pr\u00e9stamo: Tu protecci\u00f3n fiscal"}]},{"@type":"WebSite","@id":"https:\/\/legalario.com\/blog\/#website","url":"https:\/\/legalario.com\/blog\/","name":"Legalario","description":"Blog jur\u00eddico","publisher":{"@id":"https:\/\/legalario.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/legalario.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/legalario.com\/blog\/#organization","name":"Legalario","url":"https:\/\/legalario.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/legalario.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/legalario.com\/blog\/wp-content\/uploads\/2018\/06\/legalario-home-blog.jpeg","contentUrl":"https:\/\/legalario.com\/blog\/wp-content\/uploads\/2018\/06\/legalario-home-blog.jpeg","width":1500,"height":500,"caption":"Legalario"},"image":{"@id":"https:\/\/legalario.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/legalario","https:\/\/twitter.com\/Legalario"]},{"@type":"Person","@id":"https:\/\/legalario.com\/blog\/#\/schema\/person\/2b3c90a6290135aec0bed4b09a492eb6","name":"Ruth Higuera","url":"https:\/\/legalario.com\/blog\/author\/ruth\/"}]}},"_links":{"self":[{"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/posts\/1624","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/comments?post=1624"}],"version-history":[{"count":26,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/posts\/1624\/revisions"}],"predecessor-version":[{"id":3184,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/posts\/1624\/revisions\/3184"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/media\/1626"}],"wp:attachment":[{"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/media?parent=1624"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/categories?post=1624"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalario.com\/blog\/wp-json\/wp\/v2\/tags?post=1624"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}