El sector primario, que comprende rubros como la agricultura, ganadería, silvicultura y pesca, tiene una enorme importancia en el desarrollo de nuestra economía. Las actividades de dicho sector pueden ser realizadas tanto por personas físicas como por morales, por lo cual la Ley del Impuesto sobre la Renta establece un régimen fiscal preferencial denominado «Régimen de actividades agrícolas, ganaderas, silvícolas y pesqueras» para aquellos contribuyentes que se dediquen exclusivamente a realizar estas actividades. Este régimen se basa en el flujo de efectivo y tiene por objeto facilitar el cumplimiento de las obligaciones fiscales del referido sector.

Mediante esta obra se ejemplifican, de manera clara y concisa, las obligaciones fiscales que deben cumplir los contribuyentes que tributen conforme a este régimen fiscal dentro de las modalidades siguientes:

1. Personas morales:

• Cuando realizan actividades primarias a través de sus integrantes.

• Cuando no realizan actividades primarias a través de sus integrantes.

• Cuando la persona moral es integrante de otra persona moral.

2. Personas físicas:

• Cuando son integrantes de una persona moral.

• Cuando tributan de forma individual.

Asimismo, en este libro se analizan las diversas facilidades administrativas y estímulos fiscales que se otorgan a los contribuyentes antes mencionados.

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