{"id":8984,"date":"2024-05-13T16:11:03","date_gmt":"2024-05-13T22:11:03","guid":{"rendered":"https:\/\/sistemaenkel.com.mx\/blog\/?p=8984"},"modified":"2026-04-09T13:48:02","modified_gmt":"2026-04-09T19:48:02","slug":"que-es-una-perdida-fiscal","status":"publish","type":"post","link":"https:\/\/sistemaenkel.com.mx\/blog\/que-es-una-perdida-fiscal\/","title":{"rendered":"\u00bfQu\u00e9 es una P\u00e9rdida Fiscal?"},"content":{"rendered":"\n<p>\u00bfTienes un negocio y necesitas saber qu\u00e9 pasa si obtuviste un resultado fiscal negativo? No te preocupes, en el siguiente art\u00edculo, te contamos qu\u00e9 es una p\u00e9rdida fiscal, c\u00f3mo se calcula y cu\u00e1l es el proceso que debes seguir ante el SAT.<\/p>\n\n\n\n<p>Seg\u00fan el SAT se da cuando los ingresos acumulados en un periodo fiscal son menores a las <a href=\"https:\/\/sistemaenkel.com.mx\/blog\/10-gastos-deducibles-que-debes-conocer-si-tienes-una-pyme\/\">deducciones autorizadas.<\/a> Adem\u00e1s, no importa si el resultado es positivo o negativo, la LISR se\u00f1ala que a este resultado deber\u00e1 sumarse el pago de la<a href=\"https:\/\/sistemaenkel.com.mx\/blog\/como-calcular-el-reparto-de-utilidades\/\"> participaci\u00f3n de los trabajadores en las utilidades<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/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\/05\/facturacion-4-0-1-1024x256.png\" alt=\"perdida fiscal \" class=\"wp-image-8999 lazyload\" data-srcset=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-1024x256.png 1024w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-300x75.png 300w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-768x192.png 768w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-1536x384.png 1536w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-150x38.png 150w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-600x150.png 600w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-696x174.png 696w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-1392x348.png 1392w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1-1068x267.png 1068w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-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-una-perdida-fiscal-nbsp\">\u00bfC\u00f3mo se calcula una p\u00e9rdida fiscal?&nbsp;<\/h2>\n\n\n\n<p>Las p\u00e9rdidas fiscales no son un resultado que la mayor\u00eda de las empresas deseen obtener. Si bien las autoridades fiscales permiten amortizar la p\u00e9rdida para minimizar el impacto econ\u00f3mico en las empresas. Las p\u00e9rdidas fiscales son un sin\u00f3nimo de falta de rentabilidad.<\/p>\n\n\n\n<p>El primer paso, para calcular la p\u00e9rdida fiscal, consiste en calcular el total de\u00a0ingresos, los cuales pueden ser obtenidos de una actividad comercial, ingresos por sueldos o salarios, intereses o dividendos, as\u00ed como cualquier otra fuente de ingresos.\u00a0<\/p>\n\n\n\n<p>El siguiente paso es el c\u00e1lculo de las deducciones autorizadas. Entre las <a href=\"https:\/\/sistemaenkel.com.mx\/blog\/10-gastos-deducibles-que-debes-conocer-si-tienes-una-pyme\/\">deducciones que una empresa<\/a> tiene autorizado restar de sus ingresos tenemos:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Devoluciones o descuentos realizados durante el ejercicio fiscal.&nbsp;<\/li>\n\n\n\n<li>Costo de lo vendido<\/li>\n\n\n\n<li>Gatos netos y descuentos.&nbsp;<\/li>\n\n\n\n<li>Inversiones<\/li>\n\n\n\n<li>Cr\u00e9ditos incobrables&nbsp;<\/li>\n\n\n\n<li>Cuotas al IMSS<\/li>\n\n\n\n<li>Intereses devengados<\/li>\n\n\n\n<li>Ajuste anual por inflaci\u00f3n&nbsp;<\/li>\n\n\n\n<li>Aportaciones al fondo de ahorro o AFORE, entre otros.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Una vez obtenidos los ingresos y deducciones se realiza una comparaci\u00f3n entre ambos. Si los ingresos son mayores a los gastos, se dice que la<a href=\"https:\/\/sistemaenkel.com.mx\/blog\/margen-de-utilidad-bruto-y-neto-calculo-y-ejemplo\/\"> empresa obtuvo un margen de utilidad<\/a>. En cambio, si los gastos son mayores a los ingresos, la empresa obtuvo p\u00e9rdidas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-se-puede-amortizar-la-perdida-fiscal-de-las-utilidades\">\u00bfSe puede amortizar la p\u00e9rdida fiscal de las utilidades?\u00a0<\/h2>\n\n\n\n<p>Seg\u00fan el <strong>art\u00edculo 57 de la Ley del Impuesto Sobre la Renta<\/strong> las empresas tienen derecho a disminuir esta perdida fiscal en ejercicios posteriores. Es decir, que podr\u00e1n reducir su perdida fiscal de sus utilidades hasta en 10&nbsp; ejercicios. Ojo,&nbsp;es importante deducir el monto de la perdida en los 10 ejercicios posteriores, ya que de no hacerlo, se perder\u00e1 el derecho de amortizaci\u00f3n de la perdida. Adem\u00e1s, este derecho es personal y no puede transmitirse a otros contribuyentes.&nbsp;<\/p>\n\n\n\n<p>Las perdidas fiscales deber\u00e1n actualizarse por el factor de actualizaci\u00f3n que corresponda. Para efecto pr\u00e1ctico, el SAT a partir del 2023 incluyo un apartado en el que se puede actualizar de forma autom\u00e1tica\u00a0en la plataforma del SAT.\u00a0<\/p>\n\n\n\n<p>Ten cuidado, porque a pesar de que las perdidas fiscales pueden ser beneficiosas en la amortizaci\u00f3n de impuestos, no significa que las puedas utilizar como fuente de evasi\u00f3n fiscal. Es decir, que intencionalmente agregues gastos o deducciones con el fin de reducir el margen de utilidad, y por ende pagar menos impuestos. Actualmente, el SAT cuenta con mecanismos que permiten la detecci\u00f3n de fraudes y evasi\u00f3n fiscal.\u00a0\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-necesitas-emitir-facturas-electronicas-para-tu-negocio\"><br>\u00bfNecesitas emitir facturas electr\u00f3nicas para tu negocio?<\/h2>\n\n\n\n<p>Emite tus comprobantes fiscales con <a href=\"https:\/\/sistemaenkel.com.mx\/\">Sistema Enkel<\/a> un ERP integrado con un m\u00f3dulo de <a href=\"\/\/sistemaenkel.com.mx\/facturacion-4-0-4-0\">facturaci\u00f3n electr\u00f3nica para pymes<\/a>. Cumple con tus obligaciones fiscales en tiempo y forma.&nbsp;<\/p>\n\n\n\n<p><strong>Agenda una demostraci\u00f3n y descubre como funciona.&nbsp;<\/strong><\/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 has-white-color has-text-color has-link-color wp-element-button\" href=\"https:\/\/sistemaenkel.com.mx\/contacto\">Cont\u00e1ctanos<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:35px\" 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\/05\/facturacion-4-0-1024x256.png\" alt=\"perdida fiscal\" class=\"wp-image-8998 lazyload\" data-srcset=\"https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1024x256.png 1024w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-300x75.png 300w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-768x192.png 768w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1536x384.png 1536w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-150x38.png 150w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-600x150.png 600w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-696x174.png 696w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1392x348.png 1392w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0-1068x267.png 1068w, https:\/\/sistemaenkel.com.mx\/blog\/wp-content\/uploads\/2024\/05\/facturacion-4-0.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","protected":false},"excerpt":{"rendered":"<p>En el siguiente art\u00edculo, te contamos qu\u00e9 es una p\u00e9rdida fiscal, c\u00f3mo se calcula y cu\u00e1l es el proceso que debes seguir ante el SAT. <\/p>\n","protected":false},"author":1,"featured_media":9011,"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":[1],"tags":[],"class_list":{"0":"post-8984","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-administracion-de-pymes"},"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\/ -->\n<title>\u00bfQu\u00e9 es una P\u00e9rdida Fiscal? 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