{"id":13178,"date":"2023-01-09T22:38:57","date_gmt":"2023-01-09T22:38:57","guid":{"rendered":"https:\/\/cocofact.agency\/skatt-es\/?p=13178"},"modified":"2023-07-17T18:37:14","modified_gmt":"2023-07-17T18:37:14","slug":"actualizacion-de-la-uma-2023","status":"publish","type":"post","link":"https:\/\/cocofact.agency\/skatt-es\/actualizacion-de-la-uma-2023\/","title":{"rendered":"Actualizaci\u00f3n de la UMA 2023"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13178\" class=\"elementor elementor-13178\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e35b101 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e35b101\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1c0b238\" data-id=\"1c0b238\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f83a3ab elementor-widget elementor-widget-text-editor\" data-id=\"f83a3ab\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El d\u00eda de hoy se public\u00f3 en la p\u00e1gina del <em>Instituto Nacional de Estad\u00edstica y Geograf\u00eda (INEGI)<\/em>, el comunicado de prensa a trav\u00e9s del cual se da a conocer la actualizaci\u00f3n del valor de la Unidad de Medida y Actualizaci\u00f3n (UMA) que tendr\u00e1 vigencia a partir del 01 de febrero de 2023.<\/p><p><span style=\"font-size: 16px; letter-spacing: 0px;\">Los valores de la UMA que entran en vigor a partir del 01 de febrero de 2023 son:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b7a4b8 elementor-widget elementor-widget-text-editor\" data-id=\"1b7a4b8\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table style=\"height: 154px;\" width=\"384\"><tbody><tr><td width=\"103\"><p>Diario<\/p><\/td><td width=\"74\"><p>103.74<\/p><\/td><td width=\"118\"><p>pesos mexicanos<\/p><\/td><\/tr><tr><td width=\"103\"><p>Mensual<\/p><\/td><td width=\"74\"><p>3,153.70<\/p><\/td><td width=\"118\"><p>pesos mexicanos<\/p><\/td><\/tr><tr><td width=\"103\"><p>Anual<\/p><\/td><td width=\"74\"><p>37,844.40<\/p><\/td><td width=\"118\"><p>pesos mexicanos<\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5b33b2 elementor-widget elementor-widget-text-editor\" data-id=\"a5b33b2\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La variaci\u00f3n de la UMA en 2023, en comparaci\u00f3n con 2022, es de 7.82% como se muestra en la siguiente tabla:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c39562 elementor-widget elementor-widget-image\" data-id=\"6c39562\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"145\" src=\"https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2023\/01\/valor-de-la-UMA-1.png\" class=\"attachment-large size-large wp-image-13190\" alt=\"\" srcset=\"https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2023\/01\/valor-de-la-UMA-1.png 902w, https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2023\/01\/valor-de-la-UMA-1-300x54.png 300w, https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2023\/01\/valor-de-la-UMA-1-768x139.png 768w, https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2023\/01\/valor-de-la-UMA-1-440x80.png 440w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-088595b elementor-widget elementor-widget-text-editor\" data-id=\"088595b\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La UMA es la unidad de cuenta, \u00edndice, base, medida o referencia econ\u00f3mica en pesos para determinar la cuant\u00eda del pago de las obligaciones y supuestos previstos en las leyes federales y estatales, as\u00ed como en las disposiciones jur\u00eddicas que emanen de todas las anteriores.<\/p>\n<p>De acuerdo con el art\u00edculo Segundo Transitorio del Decreto por el que se reforman y adicionan diversas disposiciones de la Constituci\u00f3n Pol\u00edtica de los Estados Unidos Mexicanos en materia de desindexaci\u00f3n del salario m\u00ednimo, su actualizaci\u00f3n se debe realizar anualmente. Para ello, se multiplica el valor de la UMA del a\u00f1o inmediato anterior por el resultado de la suma de uno, m\u00e1s el crecimiento porcentual interanual de diciembre del a\u00f1o inmediato anterior del \u00cdndice Nacional de Precios al Consumidor (INPC).<\/p>\n<p>***<\/p>\n<p><b>Como siempre, los Socios y Asociados quedamos a sus \u00f3rdenes para cualquier duda o comentario sobre el contenido del presente bolet\u00edn.<\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4a6e761 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a6e761\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-393a7ee\" data-id=\"393a7ee\" data-element_type=\"column\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c83add elementor-position-left elementor-vertical-align-top elementor-widget elementor-widget-image-box\" data-id=\"1c83add\" data-element_type=\"widget\" data-settings=\"{&quot;avante_ext_is_scrollme&quot;:&quot;false&quot;,&quot;avante_ext_is_smoove&quot;:&quot;false&quot;,&quot;avante_ext_is_parallax_mouse&quot;:&quot;false&quot;,&quot;avante_ext_is_infinite&quot;:&quot;false&quot;}\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><a href=\"https:\/\/cocofact.agency\/skatt-es\/el-equipo\/luis-garcia\/\" tabindex=\"-1\"><img decoding=\"async\" width=\"370\" height=\"413\" src=\"https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2022\/01\/luisequipo.png\" class=\"elementor-animation-grow attachment-full size-full wp-image-11983\" alt=\"\" srcset=\"https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2022\/01\/luisequipo.png 370w, https:\/\/cocofact.agency\/skatt-es\/wp-content\/uploads\/2022\/01\/luisequipo-269x300.png 269w\" sizes=\"(max-width: 370px) 100vw, 370px\" \/><\/a><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\"><a href=\"https:\/\/cocofact.agency\/skatt-es\/el-equipo\/luis-garcia\/\">Luis Garc\u00eda<\/a><\/h3><p class=\"elementor-image-box-description\">Socio de Consultor\u00eda y Cumplimiento Fiscal<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>El d\u00eda de hoy se public\u00f3 en la p\u00e1gina del Instituto Nacional de Estad\u00edstica y Geograf\u00eda (INEGI), el comunicado de prensa a trav\u00e9s del cual se da a conocer la actualizaci\u00f3n del valor de la Unidad de Medida y Actualizaci\u00f3n (UMA) que tendr\u00e1 vigencia a partir del 01 de febrero de 2023. Los valores de [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":13179,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21,25],"tags":[107,323,321,322],"class_list":["post-13178","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines","category-fiscal","tag-fiscal","tag-que-es-una-uma","tag-uma-2022","tag-valor-de-la-uma"],"_links":{"self":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/13178","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/comments?post=13178"}],"version-history":[{"count":0,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/posts\/13178\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/media\/13179"}],"wp:attachment":[{"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/media?parent=13178"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/categories?post=13178"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cocofact.agency\/skatt-es\/wp-json\/wp\/v2\/tags?post=13178"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}