{"id":1099,"date":"2025-01-08T16:06:19","date_gmt":"2025-01-08T22:06:19","guid":{"rendered":"https:\/\/www.k-g.com.mx\/?p=1099"},"modified":"2025-01-09T13:39:58","modified_gmt":"2025-01-09T19:39:58","slug":"reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas","status":"publish","type":"post","link":"https:\/\/www.k-g.com.mx\/en\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/","title":{"rendered":"REFORM TO ARTICLE 278 OF THE TAX CODE FOR MEXICO CITY, REGARDING PAYROLL TAX."},"content":{"rendered":"

Dear clients and friends,<\/p>\n\n\n\n

On December 27, the decree reforming Article 278 of the Tax Code for Mexico City (\u201cCFCDMX<\/u><\/em><\/strong>\u201d) regarding payroll tax (\u201cISN<\/u><\/em><\/strong>\u201d).<\/p>\n\n\n\n

This modification aims to update the conditions for tax reductions applicable to companies, adapting to the realities of the current labor market.<\/p>\n\n\n\n

One of the main changes is that companies that prove an annual increase of 33% in their workforce or that start operations will now be entitled to a 1% reduction on the rate established in Article 158 of the CFCDMX, which is currently of a 4%, meaning that the reduction will implicate the payment of the ISN under a 3% rate in Mexico City.<\/p>\n\n\n\n

Additionally, to access this reduction, companies must submit an informational declaration according to the rules issued by the Treasury, simplifying the process for obtaining this reduction.<\/p>\n\n\n\n

If you are interested in receiving personalized advice, whether to clarify questions about its application, evaluate possible impacts, or analyze legal alternatives to defend your rights, our team of experts is available at the following emails addresses:<\/p>\n\n\n\n

Paul Kavanagh: paul@k-g.com.mx<\/a><\/p>\n\n\n\n

Luis Kanchi: Lkanchi@k-g.com.mx<\/a><\/p>\n\n\n\n

Miguel Alonso: malonso@k-g.com.mx<\/a><\/p>","protected":false},"excerpt":{"rendered":"

Estimados clientes y amigos: El pasado 27 de diciembre, se public\u00f3 en la Gaceta Oficial de la Ciudad de M\u00e9xico el decreto por el que se reforma el art\u00edculo 278 del C\u00f3digo Fiscal para la Ciudad de M\u00e9xico (\u201cCFCDMX\u201d), en materia de impuesto sobre n\u00f3minas (\u201cISN\u201d). Esta modificaci\u00f3n tiene como objetivo actualizar las condiciones para […]<\/p>","protected":false},"author":1,"featured_media":1124,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"acf":[],"yoast_head":"\nREFORMA AL ART\u00cdCULO 278 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE N\u00d3MINAS. - KAVANAGH | GOROZPE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.k-g.com.mx\/en\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA AL ART\u00cdCULO 278 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE N\u00d3MINAS. - KAVANAGH | GOROZPE\" \/>\n<meta property=\"og:description\" content=\"Estimados clientes y amigos: El pasado 27 de diciembre, se public\u00f3 en la Gaceta Oficial de la Ciudad de M\u00e9xico el decreto por el que se reforma el art\u00edculo 278 del C\u00f3digo Fiscal para la Ciudad de M\u00e9xico (\u201cCFCDMX\u201d), en materia de impuesto sobre n\u00f3minas (\u201cISN\u201d). Esta modificaci\u00f3n tiene como objetivo actualizar las condiciones para […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.k-g.com.mx\/en\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/\" \/>\n<meta property=\"og:site_name\" content=\"KAVANAGH | GOROZPE\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/KavanaghGorozpe\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-08T22:06:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-09T19:39:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.k-g.com.mx\/wp-content\/uploads\/2025\/01\/Foto-100-6.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1731\" \/>\n\t<meta property=\"og:image:height\" content=\"1150\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Dev_Upwyse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dev_Upwyse\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/\"},\"author\":{\"name\":\"Dev_Upwyse\",\"@id\":\"https:\/\/www.k-g.com.mx\/#\/schema\/person\/4bed2e498768bb8d745ddc50ae0902d3\"},\"headline\":\"REFORMA AL ART\u00cdCULO 278 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE N\u00d3MINAS.\",\"datePublished\":\"2025-01-08T22:06:19+00:00\",\"dateModified\":\"2025-01-09T19:39:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/\"},\"wordCount\":261,\"publisher\":{\"@id\":\"https:\/\/www.k-g.com.mx\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.k-g.com.mx\/wp-content\/uploads\/2025\/01\/Foto-100-6.jpg\",\"articleSection\":[\"Sin categor\u00eda\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/\",\"url\":\"https:\/\/www.k-g.com.mx\/reforma-al-articulo-278-del-codigo-fiscal-de-la-ciudad-de-mexico-en-materia-de-impuesto-sobre-nominas\/\",\"name\":\"REFORMA AL ART\u00cdCULO 278 DEL C\u00d3DIGO FISCAL DE LA CIUDAD DE M\u00c9XICO, EN MATERIA DE IMPUESTO SOBRE N\u00d3MINAS. - 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