{"id":30131,"date":"2024-01-29T10:45:03","date_gmt":"2024-01-29T16:45:03","guid":{"rendered":"https:\/\/politicosaldesnudo.com.mx\/?p=30131"},"modified":"2024-01-29T10:45:03","modified_gmt":"2024-01-29T16:45:03","slug":"sat-tretas-de-grandes-firmas-para-obtener-devoluciones-millonarias","status":"publish","type":"post","link":"https:\/\/politicosaldesnudo.com.mx\/index.php\/2024\/01\/29\/sat-tretas-de-grandes-firmas-para-obtener-devoluciones-millonarias\/","title":{"rendered":"SAT: tretas de grandes firmas para obtener devoluciones millonarias"},"content":{"rendered":"<p class=\"s-s\"><span style=\"font-size: 14pt;\">El Servicio de Administraci\u00f3n Tributaria (SAT) inform\u00f3 a la Suprema Corte de Justicia de la Naci\u00f3n (SCJN) que\u00a0<q>se ha vuelto pr\u00e1ctica com\u00fan en los contribuyentes, como una planeaci\u00f3n fiscal agresiva, cubrir cr\u00e9ditos fiscales adeudados con la \u00fanica finalidad<\/q>\u00a0de controvertir los pagos para ganar los juicios y se les devuelva el dinero, con los intereses que liquida la autoridad, que son superiores a los de bancos en instrumentos de inversi\u00f3n.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">\u201cLos contribuyentes han utilizado esta estrategia para obtener un enriquecimiento\u2026 y han usado al fisco como instrumento para generar rendimientos excesivos de los montos entregados mediante el pago de un cr\u00e9dito fiscal\u201d, lo cual\u00a0<q>ya ha dado lugar a devoluciones millonarias<\/q>, alert\u00f3 la Administraci\u00f3n General de Grandes Contribuyentes del SAT, en el estudio de la contradicci\u00f3n de tesis 158\/2018, que est\u00e1 en estudio por el ministro Alfredo Guti\u00e9rrez Ortiz Mena.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">La oficina del SAT envi\u00f3 a la Suprema Corte un oficio donde advierte que hasta ahora un criterio de la primera sala ha permitido la devoluci\u00f3n de los cr\u00e9ditos fiscales, m\u00e1s intereses, a empresas que han encontrado la v\u00eda de una\u00a0<q>estrategia fiscal agresiva<\/q>\u00a0para obtener recursos de la hacienda p\u00fablica.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">En el documento se advierte que, de continuar dicho criterio, la situaci\u00f3n podr\u00eda llevar, de acuerdo con sus estimaciones, a la devoluci\u00f3n de hasta 31 mil 500 millones de pesos de impuestos pagados de enero a diciembre de 2023, considerando que de esa cantidad, 5 mil 500 millones de pesos son intereses generados.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">En ese contexto, los 5 mil 500 millones que podr\u00edan obtener los contribuyentes mayores (empresas) son equivalentes al presupuesto asignado en 2024 a la Secretar\u00eda de Econom\u00eda o a la Comisi\u00f3n Nacional de Derechos Humanos (CNDH).<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Autoridades judiciales explicaron que, de confirmarse el criterio de la primera sala \u2013que obliga al SAT a devolver los\u00a0<q>pagos indebidos<\/q>\u00a0con intereses desde la fecha en que el contribuyente realiz\u00f3 los pagos, independientemente de que se hubiera interpuesto un juicio administrativo y hubiera perdido en alguna de las etapas\u2013, la pol\u00edtica de devoluci\u00f3n se aplicar\u00eda de manera generalizada y dejar\u00eda sin defensa al SAT.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">El pasado 11 de enero el pleno de la SCJN ten\u00eda contemplado discutir, y aprobar o rechazar, un proyecto de sentencia presentado por el ministro Guti\u00e9rrez Ortiz Mena, que consist\u00eda en resolver una contradicci\u00f3n de tesis suscitada entre la primera y la segunda salas de la Corte, para atender los amparos directos en revisi\u00f3n 1991\/2016 y 5793\/2015.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Hacia el final de la sesi\u00f3n, el ministro ponente dijo a la presidenta de la Corte, Norma Luc\u00eda Pi\u00f1a Hern\u00e1ndez:\u00a0<q>recib\u00ed algunos documentos sobre el asunto que est\u00e1 planteado hoy. Yo retirar\u00eda el proyecto para poder estudiar estos memorandos y plantearles, en su caso, el proyecto en unos cuantos d\u00edas<\/q>. Pi\u00f1a Hern\u00e1ndez declar\u00f3 entonces que el asunto quedar\u00eda retirado para\u00a0<q>revisarlo<\/q>\u00a0y plantearlo posteriormente.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">De acuerdo con fuentes del Poder Judicial de la Federaci\u00f3n (PJF) representantes del SAT acudieron a la Corte y se reunieron con varios de los ministros, entre ellos Guti\u00e9rrez Ortiz Mena, y le plantearon sus argumentos, adem\u00e1s de entregarles un oficio firmado por Armando Ram\u00edrez S\u00e1nchez, administrador general de Grandes Contribuyentes.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Servicio de Administraci\u00f3n Tributaria (SAT) inform\u00f3 a la Suprema Corte de Justicia de la Naci\u00f3n (SCJN) que\u00a0se ha vuelto [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":30132,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"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 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-4)","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-4)","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-4)","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":""}},"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[2050],"tags":[],"class_list":["post-30131","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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Sin embargo, el verdadero valor de este caso no radica \u00fanicamente en la relevancia pol\u00edtica del personaje involucrado, sino en la oportunidad para\u2026","rel":"","context":"En \u00abOPINI\u00d3N\u00bb","block_context":{"text":"OPINI\u00d3N","link":"https:\/\/politicosaldesnudo.com.mx\/index.php\/category\/columnistas\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/politicosaldesnudo.com.mx\/wp-content\/uploads\/2026\/01\/ZAIRA-ROSAS-1.jpg?fit=800%2C445&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/politicosaldesnudo.com.mx\/wp-content\/uploads\/2026\/01\/ZAIRA-ROSAS-1.jpg?fit=800%2C445&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/politicosaldesnudo.com.mx\/wp-content\/uploads\/2026\/01\/ZAIRA-ROSAS-1.jpg?fit=800%2C445&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/politicosaldesnudo.com.mx\/wp-content\/uploads\/2026\/01\/ZAIRA-ROSAS-1.jpg?fit=800%2C445&ssl=1&resize=700%2C400 2x"},"classes":[]}],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/politicosaldesnudo.com.mx\/wp-content\/uploads\/2024\/01\/365e6381b38071ea95b897976d509414.jpg?fit=1200%2C675&ssl=1","_links":{"self":[{"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/posts\/30131","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/comments?post=30131"}],"version-history":[{"count":0,"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/posts\/30131\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/media\/30132"}],"wp:attachment":[{"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/media?parent=30131"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/categories?post=30131"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/politicosaldesnudo.com.mx\/index.php\/wp-json\/wp\/v2\/tags?post=30131"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}