Fiscal Destruction

We offer services for the destruction of goods that have lost their value, complying with the tax requirements for their deduction. We guarantee a reliable process, with less environmental impact through recycling, and we provide the necessary evidence for your peace of mind.

Servicios CEMGI: Destrucción Fiscal

We offer services for the destruction of goods that have lost their value, complying with the tax requirements for their deduction. We guarantee a reliable process, with less environmental impact through recycling, and we provide the necessary evidence for your peace of mind.

Tax Destruction:
A Strategic Process for Your Company

The destruction of goods for tax purposes is a crucial component for the efficient and transparent management of your inventory. When goods lose their value due to deterioration, obsolescence, or other causes beyond your company’s control, their proper disposal not only frees up space and resources but also allows you to access significant tax benefits, such as income tax deductions.

This process goes beyond simply disposing of products; it involves strict compliance with Mexican tax regulations, including provisions of the Federal Tax Code, the Income Tax Law, and the Miscellaneous Tax Resolution. It is essential to submit notices at least 30 days in advance, detailing the goods, the method, date, time, and location of destruction, and the legal basis for the destruction.

Partnering with a trusted waste disposal company offers key advantages: 100% destruction guaranteed, byproducts sent to recycling facilities, comprehensive documentation of the process (including environmental impact assessments), and the support of trained personnel and state-of-the-art technology, such as high-capacity PRI-MAX mills. All of this ensures not only regulatory compliance but also a reduced environmental impact and traceability of the waste generated.

OUR SERVICES

When your goods (raw materials, products, etc.) lose value due to deterioration or other reasons beyond your control, you can deduct them from your Income Tax (ISR). To do so, it’s crucial to comply with certain tax requirements when donating or destroying them, as established by law:

Article 32-F and 29.

Articles 27 and 31.

Articles 107, 108, 109, 124 and 193.

Rules 11.4.1.4. and 11.5.8 and Sheet 3/DEC-3 of its Annex 1-A.

It is essential to submit the notice of destruction, observing rule 3.3.1.14., and form 39/ISR, section a), numeral 2 of Annex 1-A both of the RMISC 2017, at least 30 days before the date on which it is intended to be carried out, indicating:

  • Property details
  • Method of destruction
  • Date, time and place of the same
  • Address where the destruction will take place
  • Legal basis

Consult the applicable regulations:

https://siat.sat.gob.mx/app/destruccion/index.jsp

Tax Destruction:
A Strategic Process for Your Company

The destruction of goods for tax purposes is a crucial component for the efficient and transparent management of your inventory. When goods lose their value due to deterioration, obsolescence, or other causes beyond your company’s control, their proper disposal not only frees up space and resources but also allows you to access significant tax benefits, such as income tax deductions.

This process goes beyond simply disposing of products; it involves strict compliance with Mexican tax regulations, including provisions of the Federal Tax Code, the Income Tax Law, and the Miscellaneous Tax Resolution. It is essential to submit notices at least 30 days in advance, detailing the goods, the method, date, time, and location of destruction, and the legal basis for the destruction.

Partnering with a trusted waste disposal company offers key advantages: 100% destruction guaranteed, byproducts sent to recycling facilities, comprehensive documentation of the process (including environmental impact assessments), and the support of trained personnel and state-of-the-art technology, such as high-capacity PRI-MAX mills. All of this ensures not only regulatory compliance but also a reduced environmental impact and traceability of the waste generated.

OUR SERVICES

When your goods (raw materials, products, etc.) lose value due to deterioration or other reasons beyond your control, you can deduct them from your Income Tax (ISR). To do so, it’s crucial to comply with certain tax requirements when donating or destroying them, as established by law:

Article 32-F and 29.

Articles 27 and 31.

Articles 107, 108, 109, 124 and 193.

Rules 11.4.1.4. and 11.5.8 and Sheet 3/DEC-3 of its Annex 1-A.

It is essential to submit the notice of destruction, observing rule 3.3.1.14., and form 39/ISR, section a), numeral 2 of Annex 1-A both of the RMISC 2017, at least 30 days before the date on which it is intended to be carried out, indicating:

  • Property details
  • Method of destruction
  • Date, time and place of the same
  • Address where the destruction will take place
  • Legal basis

Consult the applicable regulations:

https://siat.sat.gob.mx/app/destruccion/index.jsp

Did you know...

Did you know…

…that the destruction of goods that have lost their value (due to deterioration or other causes not attributable to your company) can be deductible from Income Tax (ISR) in Mexico, provided you meet specific tax requirements?


Did you know...

Did you know…

…that for this deduction to be valid, you must submit a notice of destruction to the SAT at least 30 days in advance of the date you plan to carry it out, detailing the goods, the method and the place?


Did you know...

Did you know…

…that the applicable tax provisions for the destruction of goods found are in key articles of the Federal Tax Code, the Income Tax Law and its Regulations, as well as in the Miscellaneous Tax Resolution?


Did you know...

Did you know…

…that by carrying out tax destruction, you can ensure that by-products are sent to a recycling process, contributing to the environment and obtaining traceability evidence, in addition to freeing up space in your warehouses?


Did you know...

Did you know…

…that having trained personnel and specialized technology (such as high-capacity mills) is essential to ensure adequate inventory control and reliable and efficient destruction?