En la actualidad, un número importante de personas morales se encuentra constituido legalmente como sociedades civiles (S.C.) o asociaciones civiles (A.C.), las cuales, dependiendo de las actividades que lleven a cabo, tributan en el título II (régimen general) o en el título III (personas morales con fines no lucrativos) de la Ley del ISR (LISR).

Por tal motivo, incluimos las disposiciones legales y fiscales que deben atender este tipo de personas morales. En el apartado fiscal se tratan las disposiciones que deben satisfacer tanto las sociedades y asociaciones que tributan en el título II, como aquellas que se encuentran en el título III de la LISR. Esto permitirá al lector comprender las disposiciones fiscales aplicables a estas sociedades y asociaciones, de acuerdo con el título en que se ubiquen.

Además, se abordan temas relacionados con el impuesto al valor agregado (IVA); igual que en el ISR, se comentan las disposiciones fiscales que, para efectos de este impuesto deben observar las sociedades y asociaciones civiles que pagan sus impuestos conforme al título II, así como las que se consignan en el título III de la LISR. De este último título, se han incorporado las recientes disposiciones establecidas mediante la reforma fiscal para 2021.

Se incluyen asimismo, los recientes cambios referentes a las donatarias autorizadas mencionados en la reforma fiscal para 2021.

El manual está dirigido a los responsables del cumplimiento de las obligaciones fiscales de las sociedades y asociaciones civiles, sin importar el título de la LISR en el que se ubiquen; a los despachos de contadores públicos que tengan como clientes a S.C. o A.C.; a los profesores de impuestos y estudiantes de la materia fiscal, así como a los asesores fiscales y, en general, a cualquier persona interesada en conocer las disposiciones legales y fiscales aplicables a dichas personas morales.

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«Manual práctico de sociedades y asociaciones civiles 2021», José Pérez Chávez benzeri kitaplar