{"id":209,"date":"2023-03-20T13:48:07","date_gmt":"2023-03-20T19:48:07","guid":{"rendered":"https:\/\/avilavera.com\/?p=209"},"modified":"2023-09-30T21:19:05","modified_gmt":"2023-10-01T03:19:05","slug":"agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr","status":"publish","type":"post","link":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/","title":{"rendered":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR"},"content":{"rendered":"\n\n\n[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.20.0&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb16px||0px|||\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_row _builder_version=\u00bb4.20.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb custom_padding=\u00bb||1px|||\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.20.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb][et_pb_code _builder_version=\u00bb4.20.0&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbpost_content\u00bb]<pee style=\"text-align:justify\">\u00a0<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><strong><span style=\"font-size:36px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">La regla miscel\u00e1nea\u00a03.13.33.<\/span><\/span><\/strong><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"><strong><span style=\"color:#e74c3c\">Excepci\u00f3n <\/span><\/strong>para las <span style=\"background-color:#66ff66\">personas morales de retener<\/span> <span style=\"background-color:#33ffff\">a las personas f\u00edsicas<\/span> <strong><span style=\"color:#3498db\">dedicadas a\u00a0las actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras<\/span><\/strong>, <span style=\"color:#ffff66\"><span style=\"background-color:#e74c3c\">que se encuentren\u00a0exentas<\/span><\/span><\/span><\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\">\u00a0<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">Para los efectos del art\u00edculo 113-J de la Ley del ISR, cuando las personas f\u00edsicas que <\/span><\/span><span style=\"font-size:22px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"><span style=\"background-color:#66ff66\">se\u00a0dediquen exclusivamente<\/span><\/span><\/span><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"> a las <span style=\"background-color:#33ffff\">actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras<\/span>,\u00a0<strong><span style=\"color:#e74c3c\">realicen operaciones derivadas de estas actividades con personas morales<\/span><\/strong>, <span style=\"background-color:#9999ff\">estas \u00faltimas<\/span>\u00a0<span style=\"color:#ffff66\"><span style=\"background-color:#c0392b\">quedar\u00e1n relevadas<\/span><\/span> <span style=\"color:#27ae60\"><strong>de efectuar la retenci\u00f3n del 1.25%<\/strong><\/span> por los <strong><span style=\"color:#3498db\">pagos realizados a las\u00a0citadas personas f\u00edsicas<\/span><\/strong>. Lo anterior, <\/span><\/span><span style=\"font-size:22px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"><span style=\"background-color:#66ff66\">siempre que dichos ingresos se encuentren exentos<\/span><\/span><\/span><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"> en\u00a0t\u00e9rminos de lo dispuesto por el art\u00edculo 113-E, noveno p\u00e1rrafo de la citada Ley y en el CFDI\u00a0que ampare la operaci\u00f3n, <span style=\"color:#ffff66\"><span style=\"background-color:#c0392b\">las personas f\u00edsicas se\u00f1alen en el atributo<\/span><\/span>\u00a0\u00ab<u><strong>Descripci\u00f3n<\/strong><\/u>\u00ab, lo\u00a0siguiente:\u00a0\u00ab<\/span><\/span><span style=\"color:#0000ff\"><strong><u><span style=\"font-size:22px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">Los ingresos que ampara este comprobante se encuentran en el supuesto de\u00a0exenci\u00f3n a que se refiere el art\u00edculo 113-E, noveno p\u00e1rrafo de la Ley de ISR<\/span><\/span><\/u><\/strong><\/span><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">\u00ab.<\/span><\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\">\u00a0<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\">\u00a0<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><strong><span style=\"font-size:36px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">La regla miscel\u00e1nea\u00a03.13.31.\u00a0<\/span><\/span><\/strong><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">Obtenci\u00f3n de ingresos por pensiones y jubilaciones para tributar en el R\u00e9gimen\u00a0Simplificado de Confianza<\/span><\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">Para los efectos del art\u00edculo 113-E de la Ley del ISR, <strong><span style=\"color:#27ae60\">las personas f\u00edsicas<\/span><\/strong> que <\/span><\/span><span style=\"font-size:22px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"><span style=\"background-color:#66ff66\">se dediquen\u00a0exclusivamente<\/span><\/span><\/span><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"> a las <span style=\"background-color:#33ffff\">actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras<\/span>, podr\u00e1n\u00a0aplicar lo dispuesto en los p\u00e1rrafos noveno y d\u00e9cimo del citado art\u00edculo <span style=\"color:#0000ff\"><u><strong>(a la letra dice: Las personas f\u00edsicas que se <span style=\"background-color:#66ff66\">dediquen exclusivamente<\/span> a las actividades agr\u00edcolas, ganaderas, silv\u00edcolas o pesqueras, cuyos ingresos en el <span style=\"background-color:#ffff66\">ejercicio no excedan de novecientos mil pesos efectivamente cobrados<\/span>, <span style=\"background-color:#ff99cc\">no pagar\u00e1n el impuesto sobre la renta por los ingresos provenientes de dichas actividades<\/span>.)<\/strong><\/u><\/span>, cuando adem\u00e1s\u00a0obtengan ingresos de los se\u00f1alados en el art\u00edculo 93, fracci\u00f3n IV de la Ley del ISR.<\/span><\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\">LISR 93, 113-E<\/span><\/span><\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\">\u00a0<\/pee><!-- [et_pb_line_break_holder] --><!-- [et_pb_line_break_holder] --><pee style=\"text-align:justify\"><span style=\"font-size:22px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"><strong>LISR. Art\u00edculo 93.<\/strong><\/span><\/span><span style=\"font-size:18px\"><span style=\"font-family:Arial,Helvetica,sans-serif\"> No se pagar\u00e1 el impuesto sobre la renta por la obtenci\u00f3n de los siguientes ingresos:<!\u2013- [et_pb_br_holder] -\u2013><!-- [et_pb_line_break_holder] -->IV.\u00a0<strong><span style=\"color:#27ae60\">Las jubilaciones<\/span>, <span style=\"color:#e74c3c\">pensiones<\/span>, <span style=\"color:#3498db\">haberes de retiro<\/span><\/strong>, as\u00ed como las pensiones vitalicias u otras formas de retiro, provenientes de la subcuenta del seguro de retiro o de la subcuenta de retiro, cesant\u00eda en edad avanzada y vejez, previstas en la Ley del Seguro Social y las provenientes de la cuenta individual del sistema de ahorro para el retiro prevista en la Ley del Instituto de Seguridad y Servicios Sociales de los Trabajadores del Estado, en los casos de invalidez, incapacidad, cesant\u00eda, vejez, retiro y muerte, <span style=\"color:#0000ff\"><strong>cuyo monto diario no exceda de quince veces el salario m\u00ednimo general del \u00e1rea geogr\u00e1fica del contribuyente<\/strong><\/span>, y el beneficio previsto en la Ley de Pensi\u00f3n Universal. <span style=\"background-color:#ff99cc\">Por el excedente se pagar\u00e1 el impuesto en los t\u00e9rminos de este T\u00edtulo<\/span>.<\/span><\/span><\/pee>\u00a0[\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n\n\n","protected":false},"excerpt":{"rendered":"<p>Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas<\/p>\n","protected":false},"author":1,"featured_media":38,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_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_post_was_ever_published":false},"categories":[4,5],"tags":[],"class_list":["post-209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asesoria-fiscal","category-servicios-contables"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.8 - aioseo.com -->\n\t<meta name=\"description\" content=\"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Jos\u00e9 Luis \u00c1vila\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.8\" \/>\n\t\t<meta property=\"og:locale\" content=\"es_ES\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Asesor\u00eda Fiscal Contable \u00c1vila Vera - Somos un despacho dedicado a ofrecer los mejores servicios en asesor\u00eda fiscal, contable y de n\u00f3mina. Encu\u00e9ntranos en Santiago Tulantepec, a 20 minutos del centro de Tulancingo, Hgo.\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR\" \/>\n\t\t<meta property=\"og:description\" content=\"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png\" \/>\n\t\t<meta property=\"og:image:width\" content=\"1117\" \/>\n\t\t<meta property=\"og:image:height\" content=\"499\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2023-03-20T19:48:07+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2023-10-01T03:19:05+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n\t\t<meta name=\"twitter:title\" content=\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR\" \/>\n\t\t<meta name=\"twitter:description\" content=\"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#blogposting\",\"name\":\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR - Asesor\\u00eda Fiscal Contable \\u00c1vila Vera\",\"headline\":\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR\",\"author\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/author\\\/jlavnuevogmail-com\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/avilavera.com\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/AGAPES.png\",\"width\":1117,\"height\":499},\"datePublished\":\"2023-03-20T13:48:07-06:00\",\"dateModified\":\"2023-09-30T21:19:05-06:00\",\"inLanguage\":\"es-ES\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#webpage\"},\"articleSection\":\"Asesor\\u00eda Fiscal, Servicios Contables\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/avilavera.com\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/category\\\/asesoria-fiscal\\\/#listItem\",\"name\":\"Asesor\\u00eda Fiscal\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/category\\\/asesoria-fiscal\\\/#listItem\",\"position\":2,\"name\":\"Asesor\\u00eda Fiscal\",\"item\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/category\\\/asesoria-fiscal\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#listItem\",\"name\":\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#listItem\",\"position\":3,\"name\":\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/category\\\/asesoria-fiscal\\\/#listItem\",\"name\":\"Asesor\\u00eda Fiscal\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/#organization\",\"name\":\"Avila Vera\",\"description\":\"Somos un despacho dedicado a ofrecer los mejores servicios en asesor\\u00eda fiscal, contable y de n\\u00f3mina. Encu\\u00e9ntranos en Santiago Tulantepec, a 20 minutos del centro de Tulancingo, Hgo.\",\"url\":\"https:\\\/\\\/avilavera.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/avilavera.com\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/cropped-logo_avila_vera_wb_circle.png\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#organizationLogo\",\"width\":512,\"height\":512},\"image\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/author\\\/jlavnuevogmail-com\\\/#author\",\"url\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/author\\\/jlavnuevogmail-com\\\/\",\"name\":\"Jos\\u00e9 Luis \\u00c1vila\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#authorImage\",\"url\":\"https:\\\/\\\/avilavera.com\\\/wp-content\\\/litespeed\\\/avatar\\\/148054577b7756bf043ba88acd08160f.jpg?ver=1781948272\",\"width\":96,\"height\":96,\"caption\":\"Jos\\u00e9 Luis \\u00c1vila\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#webpage\",\"url\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/\",\"name\":\"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR - Asesor\\u00eda Fiscal Contable \\u00c1vila Vera\",\"description\":\"Excepci\\u00f3n para las personas morales de retener a las personas f\\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas Excepci\\u00f3n para las personas morales de retener a las personas f\\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas\",\"inLanguage\":\"es-ES\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/author\\\/jlavnuevogmail-com\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/author\\\/jlavnuevogmail-com\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/avilavera.com\\\/wp-content\\\/uploads\\\/2023\\\/03\\\/AGAPES.png\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#mainImage\",\"width\":1117,\"height\":499},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/index.php\\\/2023\\\/03\\\/20\\\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\\\/#mainImage\"},\"datePublished\":\"2023-03-20T13:48:07-06:00\",\"dateModified\":\"2023-09-30T21:19:05-06:00\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/avilavera.com\\\/#website\",\"url\":\"https:\\\/\\\/avilavera.com\\\/\",\"name\":\"Avila Vera\",\"alternateName\":\"Despacho contable y fiscal Avila Vera\",\"description\":\"Somos un despacho dedicado a ofrecer los mejores servicios en asesor\\u00eda fiscal, contable y de n\\u00f3mina. Encu\\u00e9ntranos en Santiago Tulantepec, a 20 minutos del centro de Tulancingo, Hgo.\",\"inLanguage\":\"es-ES\",\"publisher\":{\"@id\":\"https:\\\/\\\/avilavera.com\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR - Asesor\u00eda Fiscal Contable \u00c1vila Vera","description":"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas","canonical_url":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/","robots":"max-image-preview:large","keywords":"","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"BlogPosting","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#blogposting","name":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR - Asesor\u00eda Fiscal Contable \u00c1vila Vera","headline":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR","author":{"@id":"https:\/\/avilavera.com\/index.php\/author\/jlavnuevogmail-com\/#author"},"publisher":{"@id":"https:\/\/avilavera.com\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","width":1117,"height":499},"datePublished":"2023-03-20T13:48:07-06:00","dateModified":"2023-09-30T21:19:05-06:00","inLanguage":"es-ES","mainEntityOfPage":{"@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#webpage"},"isPartOf":{"@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#webpage"},"articleSection":"Asesor\u00eda Fiscal, Servicios Contables"},{"@type":"BreadcrumbList","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/avilavera.com#listItem","position":1,"name":"Home","item":"https:\/\/avilavera.com","nextItem":{"@type":"ListItem","@id":"https:\/\/avilavera.com\/index.php\/category\/asesoria-fiscal\/#listItem","name":"Asesor\u00eda Fiscal"}},{"@type":"ListItem","@id":"https:\/\/avilavera.com\/index.php\/category\/asesoria-fiscal\/#listItem","position":2,"name":"Asesor\u00eda Fiscal","item":"https:\/\/avilavera.com\/index.php\/category\/asesoria-fiscal\/","nextItem":{"@type":"ListItem","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#listItem","name":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR"},"previousItem":{"@type":"ListItem","@id":"https:\/\/avilavera.com#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#listItem","position":3,"name":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR","previousItem":{"@type":"ListItem","@id":"https:\/\/avilavera.com\/index.php\/category\/asesoria-fiscal\/#listItem","name":"Asesor\u00eda Fiscal"}}]},{"@type":"Organization","@id":"https:\/\/avilavera.com\/#organization","name":"Avila Vera","description":"Somos un despacho dedicado a ofrecer los mejores servicios en asesor\u00eda fiscal, contable y de n\u00f3mina. Encu\u00e9ntranos en Santiago Tulantepec, a 20 minutos del centro de Tulancingo, Hgo.","url":"https:\/\/avilavera.com\/","logo":{"@type":"ImageObject","url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/cropped-logo_avila_vera_wb_circle.png","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#organizationLogo","width":512,"height":512},"image":{"@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/avilavera.com\/index.php\/author\/jlavnuevogmail-com\/#author","url":"https:\/\/avilavera.com\/index.php\/author\/jlavnuevogmail-com\/","name":"Jos\u00e9 Luis \u00c1vila","image":{"@type":"ImageObject","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#authorImage","url":"https:\/\/avilavera.com\/wp-content\/litespeed\/avatar\/148054577b7756bf043ba88acd08160f.jpg?ver=1781948272","width":96,"height":96,"caption":"Jos\u00e9 Luis \u00c1vila"}},{"@type":"WebPage","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#webpage","url":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/","name":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR - Asesor\u00eda Fiscal Contable \u00c1vila Vera","description":"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas","inLanguage":"es-ES","isPartOf":{"@id":"https:\/\/avilavera.com\/#website"},"breadcrumb":{"@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#breadcrumblist"},"author":{"@id":"https:\/\/avilavera.com\/index.php\/author\/jlavnuevogmail-com\/#author"},"creator":{"@id":"https:\/\/avilavera.com\/index.php\/author\/jlavnuevogmail-com\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#mainImage","width":1117,"height":499},"primaryImageOfPage":{"@id":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/#mainImage"},"datePublished":"2023-03-20T13:48:07-06:00","dateModified":"2023-09-30T21:19:05-06:00"},{"@type":"WebSite","@id":"https:\/\/avilavera.com\/#website","url":"https:\/\/avilavera.com\/","name":"Avila Vera","alternateName":"Despacho contable y fiscal Avila Vera","description":"Somos un despacho dedicado a ofrecer los mejores servicios en asesor\u00eda fiscal, contable y de n\u00f3mina. Encu\u00e9ntranos en Santiago Tulantepec, a 20 minutos del centro de Tulancingo, Hgo.","inLanguage":"es-ES","publisher":{"@id":"https:\/\/avilavera.com\/#organization"}}]},"og:locale":"es_ES","og:site_name":"Asesor\u00eda Fiscal Contable \u00c1vila Vera - Somos un despacho dedicado a ofrecer los mejores servicios en asesor\u00eda fiscal, contable y de n\u00f3mina. Encu\u00e9ntranos en Santiago Tulantepec, a 20 minutos del centro de Tulancingo, Hgo.","og:type":"article","og:title":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR","og:description":"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas","og:url":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/","og:image":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","og:image:secure_url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","og:image:width":"1117","og:image:height":"499","article:published_time":"2023-03-20T19:48:07+00:00","article:modified_time":"2023-10-01T03:19:05+00:00","twitter:card":"summary_large_image","twitter:title":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR","twitter:description":"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas","twitter:image":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png"},"aioseo_meta_data":{"post_id":"209","title":null,"description":"Excepci\u00f3n para las personas morales de retener a las personas f\u00edsicas dedicadas a las actividades de AGAPES que se encuentren exentas #post_excerpt","keywords":[],"keyphrases":{"focus":{"keyphrase":"","score":0,"analysis":{"keyphraseInTitle":{"score":0,"maxScore":9,"error":1}}},"additional":[]},"primary_term":null,"canonical_url":null,"og_title":"#post_title","og_description":"#post_excerpt","og_object_type":"default","og_image_type":"featured","og_image_url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","og_image_width":"1117","og_image_height":"499","og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":[],"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"featured","twitter_image_url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":"#post_title","twitter_description":"#post_excerpt","schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":[],"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"BlogPosting","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":null,"pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"breadcrumb_settings":null,"limit_modified_date":false,"ai":null,"created":"2023-03-20 19:47:24","updated":"2025-06-07 03:09:56","seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/avilavera.com\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/avilavera.com\/index.php\/category\/asesoria-fiscal\/\" title=\"Asesor\u00eda Fiscal\">Asesor\u00eda Fiscal<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">&raquo;<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tAGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/avilavera.com"},{"label":"Asesor\u00eda Fiscal","link":"https:\/\/avilavera.com\/index.php\/category\/asesoria-fiscal\/"},{"label":"AGAPES PF que no pagan ISR, no se les debe retener el 1.25% de ISR","link":"https:\/\/avilavera.com\/index.php\/2023\/03\/20\/agapes-pf-que-no-pagan-isr-no-se-les-debe-retener-el-1-25-de-isr\/"}],"jetpack_featured_media_url":"https:\/\/avilavera.com\/wp-content\/uploads\/2023\/03\/AGAPES.png","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts\/209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/comments?post=209"}],"version-history":[{"count":7,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts\/209\/revisions"}],"predecessor-version":[{"id":509,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/posts\/209\/revisions\/509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/media\/38"}],"wp:attachment":[{"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/media?parent=209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/categories?post=209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/avilavera.com\/index.php\/wp-json\/wp\/v2\/tags?post=209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}