In order to be able to deduct an expense incurred by the taxpayer, it must be ensured that it meets the requirements contained in the tax regulations (Article 27, Income Tax Law -LISR-), emphasizing that it is covered by a CFDI. which meet the requirements established by Articles 29 and 29-A of the Federal Tax Code (CFF) and must be collected no later than the last day of the fiscal year.
One of the most important and representative expenses for the company is the payroll, which must comply with the deduction requirements (including the deadline for issuing receipts), in addition, to be able to apply it, the taxpayer must have paid the taxes. retained.
Regulation 27, Section
It also provides that, in the case of tax certificates referred to in paragraph 1 of Section III of this section, they must be obtained no later than the date on which the taxpayer is required to submit his return, concluding that this is the date of issuance of the tax Receipts for deductible expenses must correspond to the year for which the deduction is made.
Undoubtedly, this causes confusion for taxpayers since, on the one hand, the CFDI is allowed to be obtained no later than the last day on which the annual return must be filed and, on the other hand, it is limited to issuing the CFDI receipt in the same year. Tax for which the deduction is made.
Obtaining and issuing the CFDI, different?
A distinction must be made here between receipt and issuance, since the CFDI is granted for receipt until the moment when the taxpayer is required to submit the annual return, which only refers to the obtaining of the relevant document; However, it must have been issued in the same financial year in which the deduction is to be made.
Therefore, issuing the payroll CDFI outside the statutory deadline could result in the loss of the right to deduct the expenses incurred; However, the option of Article 54 of the LISR Regulation (RLISR) should be considered, which provides for spontaneous compliance with the obligations set out in Article 27, Section V (tax withholding and issuance of the CFDI payslip), in accordance with Article 73 of the CFF . and VI of the LISR, no later than the day on which the tax return must be filed, provided that the duly updated amounts due and the relevant surcharges have been paid, if any.
Under this condition, the payroll CFDIs issued by the employer meet the deductibility requirements, even if issued spontaneously, provided they meet the condition provided for in Section 54 RLISR.
This criterion has already been confirmed by the tax attorney’s office through its consultation system.