🏠 ¿Si rento mi casa tengo que declarar esos ingresos?
Updated: September 11, 2025
Summary
This video provides a comprehensive overview of taxes related to leasing, emphasizing the importance of registering with the tax authority and paying key taxes such as Income Tax (ISR) and Value Added Tax (IVA). It explains how IVA is calculated in leasing agreements and when to apply the 16% IVA rate or when rental income is exempt, particularly for furnished and unfurnished properties. The video also covers the calculation and payment of ISR in leasing, including permissible deductions and tax regimes such as simplified trust, authorized deductions ranging from 1.92% to 35%, and how taxes can be calculated based on profit. Additionally, it discusses optional deductions like blind deductions and the concept of withholding taxes in leasing, detailing when they are applied and how they impact income.
Impuestos en arrendamiento
En este capítulo se explica todo acerca de los impuestos en arrendamiento, destacando la importancia de darse de alta en el SAT y los impuestos principales que se deben pagar como el ISR y el IVA.
Impuesto sobre el Valor Agregado (IVA)
Se detalla cómo se calcula el IVA en el arrendamiento y cuándo aplicar el 16% de IVA o cuándo los ingresos son exentos, especialmente en el caso de propiedades amuebladas y no amuebladas.
Impuesto Sobre la Renta (ISR)
Se aborda la parte del ISR en el arrendamiento, cómo calcularlo y pagar los impuestos correspondientes, incluyendo los beneficios y deducciones autorizadas que se pueden aplicar.
Regímenes fiscales y deducciones
Se explican los distintos regímenes fiscales como el simplificado de confianza, las deducciones autorizadas que van del 1.92 al 35%, y cómo se pueden calcular los impuestos en base a la utilidad.
Deducción opcional y retenciones
Se menciona la deducción opcional o conocida como deducción ciega, y se detalla el concepto de retenciones en el arrendamiento, explicando cuándo se aplican y cómo afectan los ingresos.
FAQ
Q: What is the importance of registering with the SAT in regards to leasing?
A: Registering with the SAT is important for leasing to comply with tax obligations and pay the necessary taxes such as ISR and IVA.
Q: How is IVA calculated in leasing?
A: IVA in leasing is calculated based on the total amount charged for the lease, applying a 16% rate in most cases unless the income is exempt.
Q: What are the main taxes that must be paid in leasing?
A: The main taxes to be paid in leasing are ISR (Income Tax) and IVA (Value Added Tax).
Q: What are the differences in tax treatment between furnished and unfurnished properties in leasing?
A: There are special considerations in the tax treatment between furnished and unfurnished properties in leasing, especially regarding the application of IVA and income exemptions.
Q: What are the authorized deductions that can be applied in leasing?
A: Authorized deductions in leasing range from 1.92% to 35% and include benefits and authorized deductions that can help reduce the taxable income.
Q: What is the concept of 'deducción ciega' (blind deduction) in the context of leasing?
A: The 'deducción ciega' is an optional deduction in leasing that allows for certain deductions without requiring specific proof or documentation.
Q: What are the different tax regimes mentioned in the chapter related to leasing?
A: The chapter mentions different tax regimes such as the simplified trust regime and explains how taxes can be calculated based on profitability.
Q: When and how do retentions apply in leasing, and how do they impact income?
A: Retentions in leasing apply in specific cases to ensure tax compliance, and they can affect the income received by the lessor.
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