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CFDI by Substitution. Does it affect deductibility?

On the occasion of the reform to article 29-A, fourth and sixth paragraphs of the CFF, regarding the cancellation of tax receipts for 2022, in which the reason for said cancellation must be justified and documented, this could only be done in the exercise of issue and provided that the person in favor of whom they are issued accepts their cancellation.

However, through the First Resolution of modifications to the RMF for 2022, rule was modified. which was published in the DOF on 02/18/2022, where the term was deferred no later than the month in which the annual income tax return corresponding to the fiscal year in which the aforementioned receipt was issued must be submitted; that is, in March and April of the following year, for legal and natural persons, respectively. As for CFDIs prior to the 2022 financial year, the term was extended to December 31 of this year, in accordance with the 2nd early version of the 4th amendment to the RMF.

The procedure for the cancellation of CFDIs is described in rules and of the RMISC 2022, in them it is established in a general way that it must be done through the SAT portal, and obtain the acceptance of the receiver, as well as the cases in which it is not a condition to obtain such acceptance.

However, the precision cited by the authority is extremely important: “In the event that a CFDI is canceled by applying the facility provided for in this rule, but the operation continues, a new CFDI will be issued that will be related to the canceled one in accordance with the CFDI filling guide indicated in Annex 20”.

In the cancellation manual, it indicates that when selecting the reason code "01" Vouchers issued with related errors, it will be necessary to register the fiscal folio of the CFDI that replaces the voucher that is intended to be canceled, and in the filling guide of Annex 20 , in the TipoRelacion node, it is specified that the key of the relationship that exists between this receipt that is being generated and the previous CFDI(s) must be registered, and that when the type of relationship has the key "04", the document that being generated, whether it is type “I” (Income) or “E” (Egress), it can replace a receipt of type “I” (Income) or “E” (Egress), otherwise it must be replaced with a receipt the same type.

As stated, it is observed that when issuing a CFDI that contains errors, it can validly be canceled and replaced by another, keeping the qualitative data of the primary operation, as long as the established procedures and times are respected, without affecting the corrections made. carried out in a later exercise; in which case, this could be done no later than the month in which the annual return must be submitted, without thereby failing to comply with the requirement that the date of issue of the expense receipts must correspond to the year in which it is intended. the deduction (art. 27, fraction XVIII, first paragraph, last sentence, LISR); This is so, because the CFDI that it replaces does not cover a different operation, since only the errors are amended and it is linked to the one that was originally issued, therefore, the legal effects of when the operation was executed must be preserved.

In this regard, Prodecon issued a substantive criterion, which mentions when a CFDI is canceled and replaced, does not affect the deductibility or crediting that is sustained in these CFDIs in the fiscal year in which they were originally issued, provided that said substitution complies with what is established in the miscellaneous fiscal rules.

CFDI. WHICH THEIR CANCELLATION AND SUBSTITUTION IS CARRIED OUT DOES NOT AFFECT THE DEDUCTBILITY OR THE ACCREDITATION THAT IS SUSTAINED IN THEM, IN THE FISCAL YEAR IN WHICH THEY WERE ORIGINALLY ISSUED, PROVIDED THAT SUCH SUBSTITUTION COMPLIES WITH WHAT IS ESTABLISHED IN THE RULES OF THE MISCELLANEOUS FISCAL RESOLUTION. In accordance with the rules and of the Miscellaneous Tax Resolution (RMF) for 2020, when a digital tax receipt online (CFDI) is canceled but the operation remains, either with or without acceptance of the recipient, a new CFDI may be issued which must be related to the already canceled and indicate that it replaces it, in accordance with the filling guide indicated in Annex 20, content “IV. Generalities” of the Second Resolution of Modifications to the RMF for 2017, whose application is extended by means of the third transitory article of the RMF 2020. In this sense, PRODECON considers that when taxpayers issue CFDI and these are canceled due to error or inconsistencies in the They have the right to correct said situation by replacing them, without the cancellation of the former affecting the deductibility for income tax (ISR) and the crediting of value added tax (VAT) in the year in which they were originally issued. , that is, the fiscal effects that the fiscal receipt generated at the time, are maintained if a substitution CFDI is issued, as long as said substitution is carried out in compliance with the requirements established in the aforementioned rules.

We inform you that this information provides general information based on the current laws and regulations, and in case of an individual report, be sure to receive advice from an expert before handling it.

Reproduction, partial or full distribution without the approval of Doowoo Accounting S de RL de CV is prohibited.

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