Intereses-tratados internacionales y méxico


1. Introducción.

2. Conceptos de Intereses.
– Conceptos Coloquiales.
– Ley del Impuesto sobre la Renta.
– Modelo de la OCDE.

3. Tasas gravables segúnLeyes Mexicanas.

4. Conceptos de Intereses que se consideran exentos para Leyes Mexicanas.

5. Comparativo Tratados para Evitar la Doble Tributación.
– Bélgica
– Francia
-Estados Unidos de Norteamérica

6. Formatos de retención.

7. Conclusiones.

8. Bibliografía.


Concepto. Art. 195 LISR

“…Independientemente del nombre con elque se les designe, los rendimientos de créditos de cualquier clase, con o sin garantía hipotecaria y derecho a participar o no en los beneficios.
… se considera interés el ingreso en crédito queobtenga un residente en el extranjero con motivo de la adquisición de un derecho de crédito de cualquier clase, presente, futuro o contingente…”

Algunos conceptos que se consideran intereses:1. Rendimientos de deuda pública, de bonos y obligaciones, incluyendo primas y premios asimilados a los rendimientos de tales valores.
2. Premios pagados en el préstamo de valores.
3.Descuentos por la colocación de títulos valor, bonos u obligaciones.
4. Comisiones o pagos que se efectúen con motivo de la apertura o garantía de créditos, aun cuando éstos sean contingentes.
5.Pagos que se realizan a un tercero con motivo de la aceptación de un aval, del otorgamiento de una garantía o de la responsabilidad de cualquier clase.
6. Ganancia derivada de la enajenación detítulos colocados entre el gran público inversionista a que se refiere el artículo 9 de la LISR.
7. Ganancia en enajenación de acciones de las sociedades de inversión en instrumentos de deuda o las quese refiere la Ley de Sociedades de Inversión y de las sociedades de inversión de renta variable, a las que se refiere el artículo 93 de la LISR.

El artículo 11 del Modelo de la OCDE define…

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