De acuerdo con la reforma fiscal para 2022, se incluye en la Ley del ISR el denominado «Régimen simplificado de confianza», conforme al cual pueden tributar las personas físicas siguientes:

1. Diversas personas físicas con ingresos menores a $3'500,000, las cuales pagarán el impuesto a tasas que van de 1 a 2.5%.

2. Personas morales residentes en México únicamente constituidas por personas físicas, cuyos ingresos totales en el ejercicio inmediato anterior no rebasen la cantidad de 35 millones de pesos.

Debido a las expectativas y dudas por parte de nuestros lectores, elaboramos esta obra en la que destacamos los aspectos relevantes del régimen fiscal mencionado.

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