{"id":29459,"date":"2026-10-16T16:33:33","date_gmt":"2026-10-16T22:33:33","guid":{"rendered":"https:\/\/finanzasconfiables.com\/?p=29459"},"modified":"2026-10-16T16:33:35","modified_gmt":"2026-10-16T22:33:35","slug":"diputados-aprueban-cambios-importantes-al-isr-para-2027","status":"publish","type":"post","link":"https:\/\/finanzasconfiables.com\/eng\/diputados-aprueban-cambios-importantes-al-isr-para-2027\/","title":{"rendered":"Diputados aprueban cambios importantes al ISR para 2027"},"content":{"rendered":"<figure class=\"wp-block-image size-full is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"704\" height=\"384\" src=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/10\/image-10.png\" alt=\"\" class=\"wp-image-29460\" style=\"width:1205px;height:auto\" srcset=\"https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/10\/image-10.png 704w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/10\/image-10-18x10.png 18w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/10\/image-10-299x163.png 299w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/10\/image-10-62x34.png 62w, https:\/\/finanzasconfiables.com\/wp-content\/uploads\/2026\/10\/image-10-600x327.png 600w\" sizes=\"(max-width: 704px) 100vw, 704px\" \/><\/figure>\n\n\n\n<div style=\"height:74px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">La C\u00e1mara de Diputados aprob\u00f3 el <strong>14 de octubre<\/strong> la reforma a la Ley del Impuesto sobre la Renta y la envi\u00f3 al Senado. Uno de los cambios de mayor impacto establece nuevos l\u00edmites para el uso de <strong>deducciones autorizadas y p\u00e9rdidas fiscales<\/strong> de empresas con ingresos superiores a <strong>50 millones de pesos anuales<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La reforma plantea que, cuando las deducciones superen el <strong>96.67% de los ingresos acumulables<\/strong>, ese porcentaje operar\u00eda como l\u00edmite. Adem\u00e1s, la amortizaci\u00f3n de p\u00e9rdidas fiscales de ejercicios anteriores quedar\u00eda limitada al <strong>50% de la utilidad fiscal<\/strong>, aunque el plazo para utilizarlas aumentar\u00eda de 10 a 20 a\u00f1os. Hacienda calcula que estos controles podr\u00edan generar hasta <strong>140 mil millones de pesos adicionales de recaudaci\u00f3n<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En contraste, se propone ampliar el acceso al <strong>RESICO<\/strong>: para personas f\u00edsicas, el l\u00edmite de ingresos subir\u00eda de <strong>3.5 a 5 millones de pesos<\/strong>, y para personas morales, de <strong>35 a 50 millones de pesos<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00bfPor qu\u00e9 importa a los contadores?<\/strong> Si la reforma concluye el proceso legislativo, las empresas que superen los $50 millones deber\u00e1n revisar con especial cuidado sus proyecciones de <strong>deducciones, p\u00e9rdidas fiscales, coeficientes y cierre fiscal 2027<\/strong>. Para peque\u00f1os contribuyentes, la ampliaci\u00f3n del RESICO podr\u00eda abrir una oportunidad de simplificaci\u00f3n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Importante:<\/strong> todav\u00eda debe ser analizada por el Senado; por tanto, estos cambios <strong>a\u00fan no deben tratarse como reglas definitivas vigentes<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Bibliograf\u00eda APA:<\/strong><br>D\u00edaz Mora, S. (2026, 14 de octubre). <em>Diputados aprueban en lo particular reforma a Ley del ISR; va al Senado de la Rep\u00fablica<\/em>. El Economista.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Im\u00e1genes generadas con Inteligencia Artificial.<\/p>","protected":false},"excerpt":{"rendered":"<p>La C\u00e1mara de Diputados aprob\u00f3 el 14 de octubre la reforma a la Ley del Impuesto sobre la Renta y [&hellip;]<\/p>","protected":false},"author":330,"featured_media":29461,"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-29459","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>Diputados aprueban cambios importantes al ISR para 2027 - 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\/diputados-aprueban-cambios-importantes-al-isr-para-2027\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Diputados aprueban cambios importantes al ISR para 2027 - 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