{"id":13553,"date":"2026-02-20T14:25:45","date_gmt":"2026-02-20T20:25:45","guid":{"rendered":"https:\/\/finanzasconfiables.com\/?p=13553"},"modified":"2026-02-20T14:30:39","modified_gmt":"2026-02-20T20:30:39","slug":"sat-corrige-error-en-pagos-provisionales-detectan-falla-en-perdidas-fiscales","status":"publish","type":"post","link":"https:\/\/finanzasconfiables.com\/eng\/sat-corrige-error-en-pagos-provisionales-detectan-falla-en-perdidas-fiscales\/","title":{"rendered":"\u00a0SAT corrige error en pagos provisionales: detectan falla en p\u00e9rdidas fiscales"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"13553\" class=\"elementor elementor-13553\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-133f6af e-flex e-con-boxed e-con e-parent\" data-id=\"133f6af\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a543dee elementor-widget elementor-widget-image\" data-id=\"a543dee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1408\" height=\"768\" src=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM.jpeg\" class=\"attachment-large size-large wp-image-13563\" alt=\"\" srcset=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM.jpeg 1408w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM-768x419.jpeg 768w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM-18x10.jpeg 18w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM-300x164.jpeg 300w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM-600x327.jpeg 600w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/02\/Generated-Image-February-20-2026-10_39AM-64x35.jpeg 64w\" sizes=\"(max-width: 1408px) 100vw, 1408px\" \/>\t\t\t\t\t\t\t\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-8dd8080 elementor-widget elementor-widget-text-editor\" data-id=\"8dd8080\" data-element_type=\"widget\" data-e-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><span style=\"font-weight: 400;\">El aplicativo para presentar <\/span><b>pagos provisionales<\/b><span style=\"font-weight: 400;\"> en el portal del Servicio de Administraci\u00f3n Tributaria (SAT) present\u00f3 recientemente una inconsistencia relacionada con la aplicaci\u00f3n de <\/span><b>p\u00e9rdidas fiscales pendientes de amortizar<\/b><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Diversos contribuyentes detectaron que, al momento de capturar la informaci\u00f3n para determinar el ISR provisional, el sistema no estaba considerando correctamente las p\u00e9rdidas fiscales de ejercicios anteriores, lo que pod\u00eda generar una base gravable mayor y, en consecuencia, un impuesto a cargo incorrecto.<\/span><\/p><h3><b>\u00bfQu\u00e9 ocurri\u00f3?<\/b><\/h3><p><span style=\"font-weight: 400;\">El error se present\u00f3 espec\u00edficamente en el apartado donde se aplican las p\u00e9rdidas fiscales contra la utilidad del periodo. En algunos casos, el sistema:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No permit\u00eda disminuir correctamente el monto pendiente.<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Arrojaba c\u00e1lculos distintos a los esperados.<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mostraba inconsistencias en la determinaci\u00f3n autom\u00e1tica del impuesto.<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><\/ul><h3><b>\u00bfQu\u00e9 deben hacer los contribuyentes?<\/b><\/h3><p><span style=\"font-weight: 400;\">Ante esta situaci\u00f3n, especialistas recomendaron:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Revisar cuidadosamente la determinaci\u00f3n del ISR antes de enviar la declaraci\u00f3n.<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verificar que el monto de p\u00e9rdidas fiscales aplicado coincida con el control interno del contribuyente.<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conservar papeles de trabajo que respalden el c\u00e1lculo en caso de futuras aclaraciones.<\/span><span style=\"font-weight: 400;\"><br \/><br \/><\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">El SAT inform\u00f3 que trabajar\u00eda en la correcci\u00f3n de la falla para evitar afectaciones en la determinaci\u00f3n de los pagos provisionales.<\/span><\/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-a425a67 elementor-widget elementor-widget-text-editor\" data-id=\"a425a67\" data-element_type=\"widget\" data-e-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><span style=\"font-weight: 400;\">FUENTES:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IDC Online. (2026, febrero 19). <\/span><i><span style=\"font-weight: 400;\">Pagos provisionales: falla en p\u00e9rdidas fiscales<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><a href=\"https:\/\/idconline.mx\/fiscal-contable\/2026\/02\/19\/pagos-provisionales-falla-en-perdidas-fiscales\"> <span style=\"font-weight: 400;\">https:\/\/idconline.mx\/fiscal-contable\/2026\/02\/19\/pagos-provisionales-falla-en-perdidas-fiscales<\/span><\/a><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imagen creada con Inteligencia Artificial.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Imagen creada con Inteligencia Artificial.<\/span><\/li><\/ol>\t\t\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\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El aplicativo para presentar pagos provisionales en el portal del Servicio de Administraci\u00f3n Tributaria (SAT) present\u00f3 recientemente una inconsistencia relacionada [&hellip;]<\/p>","protected":false},"author":330,"featured_media":13564,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"fifu_image_url":"","fifu_image_alt":"","footnotes":""},"categories":[91,90],"tags":[],"class_list":["post-13553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00a0SAT corrige error en pagos provisionales: detectan falla en p\u00e9rdidas fiscales - Finanzas Confiables<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/finanzasconfiables.com\/eng\/sat-corrige-error-en-pagos-provisionales-detectan-falla-en-perdidas-fiscales\/\" \/>\n<meta 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