{"id":7346,"date":"2024-03-26T15:26:18","date_gmt":"2024-03-26T21:26:18","guid":{"rendered":"https:\/\/sistemaenkel.com.mx\/blog\/?p=7346"},"modified":"2026-04-09T14:11:22","modified_gmt":"2026-04-09T20:11:22","slug":"como-calcular-el-coeficiente-de-utilidad-en-personas-morales","status":"publish","type":"post","link":"https:\/\/sistemaenkel.com.mx\/blog\/como-calcular-el-coeficiente-de-utilidad-en-personas-morales\/","title":{"rendered":"Aprende a calcular el Coeficiente de Utilidad en Personas Morales"},"content":{"rendered":"\n<p>El t\u00e9rmino coeficiente de utilidad ocupa un lugar central para el c\u00e1lculo de los pagos provisionales de Personas Morales. En el art\u00edculo de hoy desglosaremos qu\u00e9 es exactamente este coeficiente, c\u00f3mo se calcula seg\u00fan la Ley de Impuesto sobre la Renta y cu\u00e1les son los pasos esenciales para su determinaci\u00f3n. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-que-es-el-coeficiente-de-utilidad\">\u00bfQu\u00e9 es el Coeficiente de Utilidad?<\/h2>\n\n\n\n<p>El coeficiente de utilidad es un indicador utilizado para determinar la rentabilidad de una empresa y pr\u00e1cticamente hace referencia al porcentaje de utilidad que obtiene una empresa en determinado ejercicio fiscal. Adem\u00e1s, el coeficiente de utilidad es una pieza clave para el c\u00e1lculo de los pagos provisionales de ISR.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"\/\/sistemaenkel.com.mx\/facturacion-4-0-4-0\"><img decoding=\"async\" width=\"1024\" height=\"256\" data-src=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1024x256.png\" alt=\"coeficiente de utilidad personas morales\" class=\"wp-image-7326 lazyload\" data-srcset=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1024x256.png 1024w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-300x75.png 300w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-768x192.png 768w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1536x384.png 1536w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-150x38.png 150w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-600x150.png 600w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-696x174.png 696w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1392x348.png 1392w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1068x267.png 1068w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1.png 1584w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/256;\" \/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-como-se-calcula-el-coeficiente-de-utilidad-nbsp\">\u00bfC\u00f3mo se calcula el Coeficiente de Utilidad?&nbsp;<\/h2>\n\n\n\n<p>Seg\u00fan la Ley del ISR el coeficiente de utilidad de personas morales se calcula con base en el \u00faltimo ejercicio de doce meses por el que se hubiera o debi\u00f3 presentarse declaraci\u00f3n. Para calcularlo se dividir\u00e1 la <strong>utilidad fiscal<\/strong> entre los ingresos nominales del mismo ejercicio, aunque existen algunas excepciones que <a href=\"https:\/\/www.sat.gob.mx\/articulo\/36326\/articulo-14\">puedes checar aqu\u00ed<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-calcula-la-utilidad-fiscal\">1. Calcula la Utilidad fiscal<\/h3>\n\n\n\n<p>Seg\u00fan el art\u00edculo 9 de la Ley de ISR la utilidad fiscal se obtiene restando de los ingresos acumulados en un ejercicio fiscal, las <a href=\"https:\/\/sistemaenkel.com.mx\/blog\/10-gastos-deducibles-que-debes-conocer-si-tienes-una-pyme\/\">deducciones autorizadas <\/a>y las utilidades pagadas a los trabajadores.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-disminuye-el-calculo-de-la-participacion-de-los-trabajadores-en-la-utilidad\">2. Disminuye el c\u00e1lculo de la Participaci\u00f3n de los Trabajadores en la Utilidad<\/h3>\n\n\n\n<p>Seg\u00fan el art\u00edculo 123 de la Constituci\u00f3n Mexicana, las empresas est\u00e1n obligadas a repartir el 10% de sus utilidades entre los trabajadores. Siempre y cuando en el ejercicio fiscal hayan reportado ganancias. Este monto se deber\u00e1 disminuir en partes iguales en los pagos provisionales correspondientes a los meses de mayo a diciembre del ejercicio fiscal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-disminuciones-por-anticipos-o-rendimientos-nbsp\">3. Disminuciones por anticipos o rendimientos.&nbsp;<\/h3>\n\n\n\n<p>Tambi\u00e9n se podr\u00e1 restar el importe de los anticipos y rendimientos que las personas morales distribuyan a sus miembros en ese ejercicio fiscal. Es importante aclarar que para poder hacer efectiva esta disminuci\u00f3n de la utilidad es necesario contar con comprobantes fiscales en los que se verifique el monto de los anticipos distribuidos, as\u00ed como el impuesto retenido.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-disminucion-por-perdida-fiscal-de-ejercicios-anteriores-nbsp\">4. Disminuci\u00f3n por perdida fiscal de ejercicios anteriores.&nbsp;<\/h3>\n\n\n\n<p>Tambi\u00e9n se pueden disminuir las perdidas fiscales de ejercicios anteriores pendientes de aplicar, pero sin que dicha perdida disminuya la utilidad fiscal de ejercicio.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-simplifica-tu-gestion-fiscal-con-nuestro-software-de-facturacion-electronica-4-0\">Simplifica tu Gesti\u00f3n Fiscal con Nuestro Software de Facturaci\u00f3n Electr\u00f3nica 4.0<\/h3>\n\n\n\n<p>Para optimizar la gesti\u00f3n de tu empresa y asegurarte de cumplir con todas las disposiciones fiscales, te invitamos a conocer nuestro <a href=\"\/\/sistemaenkel.com.mx\/facturacion-4-0-4-0\">software de facturaci\u00f3n electr\u00f3nica 4.0<\/a> Con caracter\u00edsticas avanzadas y una interfaz intuitiva, nuestro software te ayudar\u00e1 a gestionar eficientemente tus procesos fiscales.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-16018d1d wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/sistemaenkel.com.mx\/contacto\">Cont\u00e1ctanos<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:43px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"\/\/sistemaenkel.com.mx\/facturacion-4-0-4-0\"><img decoding=\"async\" width=\"1024\" height=\"256\" data-src=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1024x256.png\" alt=\"coeficiente de utilidad personas morales\" class=\"wp-image-7326 lazyload\" data-srcset=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1024x256.png 1024w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-300x75.png 300w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-768x192.png 768w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1536x384.png 1536w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-150x38.png 150w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-600x150.png 600w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-696x174.png 696w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1392x348.png 1392w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1-1068x267.png 1068w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/03\/facturacion-electronica-4-0-1.png 1584w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/256;\" \/><\/a><\/figure>\n\n\n<p>Si quieres aplicar este tema en tu operaci\u00f3n diaria, <a href=\"https:\/\/sistemaenkel.com.mx\/finanzas\">revisa la soluci\u00f3n financiera de Sistema Enkel<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>El t\u00e9rmino coeficiente de utilidad ocupa un lugar central para el c\u00e1lculo de los pagos provisionales de Personas Morales. En el art\u00edculo de hoy desglosaremos qu\u00e9 es exactamente este coeficiente, c\u00f3mo se calcula seg\u00fan la Ley de Impuesto sobre la Renta y cu\u00e1les son los pasos esenciales para su determinaci\u00f3n. <\/p>\n","protected":false},"author":1,"featured_media":7369,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[5],"tags":[23],"class_list":{"0":"post-7346","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-facturacion-en-linea-4-0","8":"tag-facturacion-4-0"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.0 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ 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