El régimen de incorporación fiscal (RIF) es aplicable a las personas físicas que cumplan con los requisitos siguientes:

1. Realicen únicamente actividades empresariales.

2. Que enajenen bienes o presten servicios por los que no se requiera de título profesional para su realización.

3. Que los ingresos propios de su actividad empresarial obtenidos en el ejercicio inmediato anterior no hubieran excedido de $2'000,000.00.

El RIF que se establece en la Ley del ISR sustituyó al régimen intermedio de las actividades empresariales y al régimen de pequeños contribuyentes, los cuales estuvieron vigentes hasta el 31 de diciembre de 2013.

Los contribuyentes que optaron u opten por aplicar lo dispuesto en este régimen fiscal, sólo podrán permanecer en el mismo durante un máximo de 10 ejercicios fiscales consecutivos. Una vez concluido dicho periodo, es decir, a partir del décimo primer ejercicio fiscal, deberán tributar conforme al régimen general de las personas físicas con actividades empresariales y profesionales.

En esta edición se destaca lo siguiente:

1. El procedimiento para presentar las declaraciones bimestrales definitivas de impuestos federales.

2. Los lineamientos que deberán atender los contribuyentes del RIF que opten por presentar sus declaraciones bimestrales del ISR mediante la aplicación de un coeficiente de utilidad.

3. Un marco teórico y casos prácticos del artículo 23 de la Ley de Ingresos de la Federación vigente.

4. Un capítulo que incluye los beneficios de seguridad social aplicables a las personas físicas que pagan sus impuestos conforme al RIF, dados a conocer mediante el «Decreto por el que se otorgan estímulos para promover la incorporación a la seguridad social», publicado en el DOF el 8 de abril de 2014, en vigor a partir del 1o. de julio de 2014.

Considerando el interés de nuestros lectores por el RIF, esta casa editorial ha preparado la presente obra que analiza el tratamiento fiscal para efectos de las leyes de los impuestos sobre la renta, al valor agregado, el Código Fiscal de la Federación y la Resolución Miscelánea Fiscal, los cuales deben ser atendidos por las personas físicas que optaron u opten por pagar sus impuestos conforme a ese régimen fiscal. En la medida de lo posible, se incluyen ejemplos y casos prácticos para complementar el marco teórico.

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