{"id":4122,"date":"2019-07-04T12:33:05","date_gmt":"2019-07-04T17:33:05","guid":{"rendered":"https:\/\/enlacescorporativos.com\/?p=4122"},"modified":"2019-07-04T12:33:05","modified_gmt":"2019-07-04T17:33:05","slug":"ahora-el-sat-busca-cobrar-impuestos-a-las-propinas","status":"publish","type":"post","link":"https:\/\/enlacescorporativos.com\/en\/2019\/07\/04\/ahora-el-sat-busca-cobrar-impuestos-a-las-propinas\/","title":{"rendered":"Ahora el SAT busca cobrar impuestos a las propinas"},"content":{"rendered":"<div><img src='https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1.jpg' style='max-width:600px;' \/><\/p>\n<div>\n<p><a rel=\"nofollow\" href=\"https:\/\/www.forbes.com.mx\">Forbes M\u00e9xico<\/a>.<br \/>\n <a rel=\"nofollow\" href=\"https:\/\/www.forbes.com.mx\/ahora-el-sat-busca-cobrar-impuestos-a-las-propinas\/\">Ahora el SAT busca cobrar impuestos a las propinas<\/a><\/p>\n<div><img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"720\" src=\"https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" style=\"margin-bottom: 15px;\" srcset=\"https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1.jpg 1280w, https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1-300x169.jpg 300w, https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1-768x432.jpg 768w, https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1-1024x576.jpg 1024w, https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1-640x360.jpg 640w, https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1-320x180.jpg 320w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" data-full-size=\"https:\/\/cdn.forbes.com.mx\/2018\/12\/mesero-gal-1.jpg\" data-caption=\"Foto: Julio Hern\u00e1ndez.\" data-description=\"\" \/><\/div>\n<p>El Servicio de Administraci\u00f3n Tributaria (SAT) establece que las propinas son parte del salario de un trabajador y debe retenerse el Impuesto Sobre la Renta (ISR), de acuerdo con el Diario Oficial de la Federaci\u00f3n (DOF).<\/p>\n<p>De acuerdo con el art\u00edculo 346 de la Ley Federal del Trabajo, las propinas percibidas por los trabajadores en hoteles, casas de asistencia, restaurantes, fondas, caf\u00e9s, bares y otros establecimientos an\u00e1logos, son parte del salario del trabajador.<\/p>\n<p>\u201cPor lo anterior, las propinas antes referidas que les sean concedidas a los trabajadores deben ser consideradas por el empleador para efectuar el c\u00e1lculo y retenci\u00f3n del ISR que, en su caso, resulte a cargo del trabajador, en los t\u00e9rminos del art\u00edculo 96 de la Ley del ISR\u201d, de acuerdo con el <a href=\"https:\/\/www.dof.gob.mx\/nota_detalle.php?codigo=5559008&amp;fecha=30\/04\/2019\" target=\"_blank\" rel=\"noopener noreferrer\">Diario Oficial de la Federaci\u00f3n<\/a> (DOF).<\/p>\n<p><img decoding=\"async\" class=\"aligncenter size-full wp-image-579677 lazyload\" src=\"https:\/\/cdn.forbes.com.mx\/2019\/07\/dof_propinas.jpg\" alt=\"\" width=\"759\" height=\"389\" srcset=\"https:\/\/cdn.forbes.com.mx\/2019\/07\/dof_propinas.jpg 759w, https:\/\/cdn.forbes.com.mx\/2019\/07\/dof_propinas-300x154.jpg 300w, https:\/\/cdn.forbes.com.mx\/2019\/07\/dof_propinas-600x308.jpg 600w, https:\/\/cdn.forbes.com.mx\/2019\/07\/dof_propinas-200x103.jpg 200w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><\/p>\n<p>De acuerdo con Santiago Mart\u00ednez Dordella, presidente local de la C\u00e1mara Nacional de la Industria Restaurantera y Alimentos Condimentados (Canirac), hay inconsistencias ya que la Profeco no obliga a sugerir un monto para el pago de propina, entonces es dif\u00edcil conocer los montos y establecer cu\u00e1nto recibe una propina.<\/p>\n<p>\u201cEsta situaci\u00f3n va a ser muy compleja y se va a prestar a malentendidos. Hay que partir de que tenemos a la Profeco a que no se puede sugerir la propina ni en la carta ni el ticket ni en ning\u00fan lado, sino que hay que poner letreros de que la propina es opcional. Con este discurso como ahora quieren cobrarles proporcionalmente porque va a ser dif\u00edcil determinar cu\u00e1ntas propinas gana cada quien\u201d, dijo Mart\u00ednez Dordella.<\/p>\n<p><strong>Te recomendamos:\u00a0<\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"6u8YeYDE9F\">\n<p><a href=\"https:\/\/www.forbes.com.mx\/sat-revela-equipos-de-futbol-a-los-que-perdono-millones-en-impuestos\/\">SAT revela a qu\u00e9 equipos de futbol se les perdonaron millones en impuestos<\/a><\/p>\n<\/blockquote>\n<p><iframe class=\"embed-responsive-item\"  title=\"&#8220;SAT revela a qu\u00e9 equipos de futbol se les perdonaron millones en impuestos&#8221; &#8212; Forbes M\u00e9xico\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" src=\"https:\/\/www.forbes.com.mx\/sat-revela-equipos-de-futbol-a-los-que-perdono-millones-en-impuestos\/embed\/#?secret=6u8YeYDE9F\" data-secret=\"6u8YeYDE9F\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><a rel=\"nofollow\" href=\"https:\/\/www.forbes.com.mx\/ahora-el-sat-busca-cobrar-impuestos-a-las-propinas\/\">Ahora el SAT busca cobrar impuestos a las propinas<\/a><br \/>\n<a rel=\"nofollow\" href=\"https:\/\/www.forbes.com.mx\/author\/forbes-staff\/\">Forbes Staff<\/a><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Forbes M\u00e9xico. Ahora el SAT busca cobrar impuestos a las propinas El Servicio de Administraci\u00f3n Tributaria (SAT) establece que las propinas son parte del salario de un trabajador y debe retenerse el Impuesto Sobre la Renta (ISR), de acuerdo con el Diario Oficial de la Federaci\u00f3n (DOF). De acuerdo con el art\u00edculo 346 de la [&hellip;]<\/p>","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","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":"","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":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4122","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/posts\/4122","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/comments?post=4122"}],"version-history":[{"count":0,"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/posts\/4122\/revisions"}],"wp:attachment":[{"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/media?parent=4122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/categories?post=4122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enlacescorporativos.com\/en\/wp-json\/wp\/v2\/tags?post=4122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}