{"id":1476,"date":"2025-08-04T06:24:54","date_gmt":"2025-08-04T12:24:54","guid":{"rendered":"https:\/\/cemgi.com.mx\/our-services\/fiscal-destruction\/"},"modified":"2025-12-21T18:19:43","modified_gmt":"2025-12-22T00:19:43","slug":"fiscal-destruction","status":"publish","type":"page","link":"https:\/\/cemgi.com.mx\/en\/our-services\/fiscal-destruction\/","title":{"rendered":"Fiscal Destruction"},"content":{"rendered":"<div id='av-layout-grid-1'  class='av-layout-grid-container av-91lng-985c52d431140aeb8e43b4b027a62086 entry-content-wrapper main_color av-flex-cells  avia-builder-el-0  el_before_av_layout_row  avia-builder-el-first   container_wrap sidebar_right'  >\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mce1c4xz-8b933695c2b633c8e6b909e4ed22cb28\">\n.flex_cell.av-mce1c4xz-8b933695c2b633c8e6b909e4ed22cb28{\nvertical-align:middle;\nbackground-color:#999999;\n}\n.responsive #top #wrap_all 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class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-sgw4-9ccd19e457ba83519cabfeadd993f92b\">\n#top .av_textblock_section.av-sgw4-9ccd19e457ba83519cabfeadd993f92b .avia_textblock{\nfont-size:18px;\ncolor:#707070;\n}\n<\/style>\n<section  class='av_textblock_section av-sgw4-9ccd19e457ba83519cabfeadd993f92b '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><p style=\"line-height: 130% !important; font-weight: 600 !important; text-align: justify;\">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.<\/p>\n<\/div><\/section><\/p>\n<\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-a2ko4-753d34247ac308039b0b3bcf6c5bf8c3\">\n.flex_cell.av-a2ko4-753d34247ac308039b0b3bcf6c5bf8c3{\nvertical-align:middle;\nbackground-color:#f2f2f2;\n}\n.responsive #top #wrap_all .flex_cell.av-a2ko4-753d34247ac308039b0b3bcf6c5bf8c3{\npadding:0px 0px 0px 0px !important;\n}\n<\/style>\n<div class='flex_cell av-a2ko4-753d34247ac308039b0b3bcf6c5bf8c3 av-gridrow-cell av_two_third no_margin  avia-builder-el-9  el_after_av_cell_one_third  avia-builder-el-last  content-align-middle av-zero-padding'  ><div class='flex_cell_inner'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-797r0-a9d08849e95ddc95eb579f529f86d23f\">\n.avia-image-container.av-797r0-a9d08849e95ddc95eb579f529f86d23f 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justify;\">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.<\/p>\n<\/div><\/section><\/div><\/p>\n<\/div><\/div>\n<\/div>\n<div id='av-layout-grid-4'  class='av-layout-grid-container av-18b64k-eee33066e65f4590a308257fb78d4395 entry-content-wrapper main_color av-flex-cells  avia-builder-el-17  el_after_av_layout_row  el_before_av_layout_row  grid-row-not-first av-small-hide av-mini-hide container_wrap sidebar_right'  >\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-13a3lw-b4e43125b0dddc20464ac82eaa69ba95\">\n.flex_cell.av-13a3lw-b4e43125b0dddc20464ac82eaa69ba95{\nvertical-align:middle;\nbackground-color:#ffffff;\n}\n.responsive #top #wrap_all .flex_cell.av-13a3lw-b4e43125b0dddc20464ac82eaa69ba95{\npadding:50px 60px 50px 60px !important;\n}\n<\/style>\n<div class='flex_cell av-13a3lw-b4e43125b0dddc20464ac82eaa69ba95 av-gridrow-cell av_three_fifth no_margin  avia-builder-el-18  el_before_av_cell_two_fifth  avia-builder-el-first  content-align-middle'  ><div class='flex_cell_inner'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-gf7do-f028b669bd0535ac211560942653f3dd\">\n#top .av_textblock_section.av-gf7do-f028b669bd0535ac211560942653f3dd .avia_textblock{\nfont-size:22px;\ncolor:#93ba1f;\n}\n<\/style>\n<section  class='av_textblock_section av-gf7do-f028b669bd0535ac211560942653f3dd '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><h3 style=\"text-align: left; line-height: 120% !important; font-weight: 700 !important; text-transform: uppercase !important;\"><span style=\"text-align: left; line-height: 120% !important; color: #707070 !important; font-size: 16px !important; text-transform: none !important;\">Tax Destruction:<\/span><br \/>\nA Strategic Process for Your Company<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lc82c-15b5e2a16d9491b075eeee3c66b30a9a\">\n#top .hr.hr-invisible.av-lc82c-15b5e2a16d9491b075eeee3c66b30a9a{\nheight:32px;\n}\n<\/style>\n<div  class='hr av-lc82c-15b5e2a16d9491b075eeee3c66b30a9a hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-acdhd-77e269ea43c88baaceb1df640284bc99\">\n#top .av_textblock_section.av-acdhd-77e269ea43c88baaceb1df640284bc99 .avia_textblock{\nfont-size:16px;\ncolor:#707070;\n}\n<\/style>\n<section  class='av_textblock_section av-acdhd-77e269ea43c88baaceb1df640284bc99 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock listas av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: justify;\">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&#8217;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. <\/p>\n<p style=\"text-align: justify;\">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. <\/p>\n<p style=\"text-align: justify;\">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. <\/p>\n<\/div><\/section><br \/>\n<\/p>\n<\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-79ln0-37017e610e1c1a408423f0ddc69f6d89\">\n.flex_cell.av-79ln0-37017e610e1c1a408423f0ddc69f6d89{\nvertical-align:top;\nbackground-color:#f4f8e8;\n}\n.responsive #top #wrap_all .flex_cell.av-79ln0-37017e610e1c1a408423f0ddc69f6d89{\npadding:60px 32px 60px 32px !important;\n}\n<\/style>\n<div class='flex_cell av-79ln0-37017e610e1c1a408423f0ddc69f6d89 av-gridrow-cell av_two_fifth no_margin  avia-builder-el-23  el_after_av_cell_three_fifth  avia-builder-el-last  content-align-top'  ><div class='flex_cell_inner'><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1fbtzt-55f8d214a3b943d5b368c73e76fa30f6\">\n#top .flex_column.av-1fbtzt-55f8d214a3b943d5b368c73e76fa30f6{\nmargin-top:-20px;\nmargin-bottom:20px;\n}\n.flex_column.av-1fbtzt-55f8d214a3b943d5b368c73e76fa30f6{\nborder-radius:3px 3px 3px 3px;\npadding:0px 0px 0px 0px;\nbackground-color:#a1d243;\n}\n.responsive #top #wrap_all .flex_column.av-1fbtzt-55f8d214a3b943d5b368c73e76fa30f6{\nmargin-top:-20px;\nmargin-bottom:20px;\n}\n<\/style>\n<div  class='flex_column av-1fbtzt-55f8d214a3b943d5b368c73e76fa30f6 av_one_full  avia-builder-el-24  el_before_av_one_full  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-179y1d-7f74e2b3fd74282d043cbebe220927f5\">\n#top .hr.hr-invisible.av-179y1d-7f74e2b3fd74282d043cbebe220927f5{\nmargin-top:-12px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-179y1d-7f74e2b3fd74282d043cbebe220927f5 hr-invisible  avia-builder-el-25  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-110iap-1f7a5cccf46daee293ade7b19d4c3eff\">\n#top .av_textblock_section.av-110iap-1f7a5cccf46daee293ade7b19d4c3eff .avia_textblock{\nfont-size:24px;\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-110iap-1f7a5cccf46daee293ade7b19d4c3eff '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock listas av_inherit_color'  itemprop=\"text\" ><p style=\"line-height: 140%; font-size: 22px !important; letter-spacing: 3px !important; font-weight: 800 !important; text-align: center;\">OUR SERVICES<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-xjp8p-66a5c4b7581eb6b2304fe5b603f033f5\">\n#top .hr.hr-invisible.av-xjp8p-66a5c4b7581eb6b2304fe5b603f033f5{\nmargin-top:-12px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-xjp8p-66a5c4b7581eb6b2304fe5b603f033f5 hr-invisible  avia-builder-el-27  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-mdykmmw1-fc8cf685aed2db8e708f457744c8642d\">\n#top .flex_column.av-mdykmmw1-fc8cf685aed2db8e708f457744c8642d{\nmargin-top:-20px;\nmargin-bottom:20px;\n}\n.flex_column.av-mdykmmw1-fc8cf685aed2db8e708f457744c8642d{\npadding:0px 30px 0px 30px;\n}\n.responsive #top #wrap_all .flex_column.av-mdykmmw1-fc8cf685aed2db8e708f457744c8642d{\nmargin-top:-20px;\nmargin-bottom:20px;\n}\n<\/style>\n<div  class='flex_column av-mdykmmw1-fc8cf685aed2db8e708f457744c8642d av_one_full  avia-builder-el-28  el_after_av_one_full  el_before_av_toggle_container  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9c2ys-11292caa2592bc67efc78001e04ee8f5\">\n#top .av_textblock_section.av-9c2ys-11292caa2592bc67efc78001e04ee8f5 .avia_textblock{\nfont-size:18px;\ncolor:#333333;\n}\n<\/style>\n<section  class='av_textblock_section av-9c2ys-11292caa2592bc67efc78001e04ee8f5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock listas av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: justify; line-height: 140%;\">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&#8217;s crucial to comply with certain tax requirements when donating or destroying them, as established by law: <\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-cnpfq-2606cfcc703a5907b917f1fdbaa18242\">\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler{\nfont-size:17px;\ncolor:#93ba1f;\nbackground-color:#f4f8e8;\nborder-color:#f4f8e8;\n}\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler.activeTitle{\ncolor:#93ba1f;\nborder-color:#93ba1f;\nbackground-color:#f4f8e8;\n}\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler:not(.activeTitle):hover .toggle_icon, #top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler:not(.activeTitle):hover .toggle_icon *{\nborder-color:#93ba1f !important;\n}\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler .toggle_icon{\ncolor:#93ba1f;\nborder-color:#93ba1f;\n}\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler .toggle_icon > span{\ncolor:#93ba1f;\nborder-color:#93ba1f;\n}\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler.activeTitle .toggle_icon, #top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 p.toggler.activeTitle .toggle_icon > span{\ncolor:#93ba1f;\nborder-color:#93ba1f;\n}\n#top .togglecontainer.av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 .toggle_wrap .toggle_content{\nfont-size:14px;\ncolor:#93ba1f;\nbackground-color:#f4f8e8;\nborder-color:#f4f8e8;\n}\n<\/style>\n<div  id=\"listas-toggle_content-togglecontainer\"  class='togglecontainer av-cnpfq-2606cfcc703a5907b917f1fdbaa18242 av-minimal-toggle  avia-builder-el-30  el_after_av_one_full  avia-builder-el-last  toggle_close_all' >\n<section class='av_toggle_section av-6vwq6-32382e6834e53c20f3ffd81405b37c9c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-codigo-fiscal-de-la-federacion' data-fake-id='#codigo-fiscal-de-la-federacion' class='toggler  activeTitle av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='codigo-fiscal-de-la-federacion' data-slide-speed=\"200\" data-title=\"Federal Tax Code\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Federal Tax Code\" data-aria_expanded=\"Click to collapse: Federal Tax Code\">Federal Tax Code<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='codigo-fiscal-de-la-federacion' aria-labelledby='toggle-codigo-fiscal-de-la-federacion' role='region' class='toggle_wrap  active_tc av-title-above' style='display:block;' ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Article 32-F and 29.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-6vwq6-5-6004c434b89144ff3dc3878239c30634'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-ley-del-impuesto-sobre-la-renta' data-fake-id='#ley-del-impuesto-sobre-la-renta' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='ley-del-impuesto-sobre-la-renta' data-slide-speed=\"200\" data-title=\"Income Tax Law\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Income Tax Law\" data-aria_expanded=\"Click to collapse: Income Tax Law\">Income Tax Law<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='ley-del-impuesto-sobre-la-renta' aria-labelledby='toggle-ley-del-impuesto-sobre-la-renta' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Articles 27 and 31.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-6vwq6-4-855b92b158d597140fea1ea7a0f3f871'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-reglamento-de-la-ley-del-impuesto-sobre-la-renta' data-fake-id='#reglamento-de-la-ley-del-impuesto-sobre-la-renta' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='reglamento-de-la-ley-del-impuesto-sobre-la-renta' data-slide-speed=\"200\" data-title=\"Regulations of the Income Tax Law\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Regulations of the Income Tax Law\" data-aria_expanded=\"Click to collapse: Regulations of the Income Tax Law\">Regulations of the Income Tax Law<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='reglamento-de-la-ley-del-impuesto-sobre-la-renta' aria-labelledby='toggle-reglamento-de-la-ley-del-impuesto-sobre-la-renta' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Articles 107, 108, 109, 124 and 193.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-6vwq6-3-d89bbc0598f71948a656a3472ae6806a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-resolucion-miscelanea-fiscal-2016' data-fake-id='#resolucion-miscelanea-fiscal-2016' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='resolucion-miscelanea-fiscal-2016' data-slide-speed=\"200\" data-title=\"Miscellaneous Tax Resolution 2016\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Miscellaneous Tax Resolution 2016\" data-aria_expanded=\"Click to collapse: Miscellaneous Tax Resolution 2016\">Miscellaneous Tax Resolution 2016<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='resolucion-miscelanea-fiscal-2016' aria-labelledby='toggle-resolucion-miscelanea-fiscal-2016' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Rules 11.4.1.4. and 11.5.8 and Sheet 3\/DEC-3 of its Annex 1-A.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-6vwq6-2-16d2899c5c1bfcc0fff0d91bc70ebbc1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-requisitos' data-fake-id='#requisitos' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='requisitos' data-slide-speed=\"200\" data-title=\"Requirements\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Requirements\" data-aria_expanded=\"Click to collapse: Requirements\">Requirements<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='requisitos' aria-labelledby='toggle-requisitos' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>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:<\/p>\n<ul>\n<li>Property details<\/li>\n<li>Method of destruction<\/li>\n<li>Date, time and place of the same<\/li>\n<li>Address where the destruction will take place<\/li>\n<li>Legal basis<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-6vwq6-2-10-2e4e876bb7e57b9097e3270bc5f5c64e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-mas-informacion' data-fake-id='#mas-informacion' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='mas-informacion' data-slide-speed=\"200\" data-title=\"More information\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: More information\" data-aria_expanded=\"Click to collapse: More information\">More information<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='mas-informacion' aria-labelledby='toggle-mas-informacion' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Consult the applicable regulations:<\/p>\n<p><a href=\"https:\/\/siat.sat.gob.mx\/app\/destruccion\/index.jsp\" target=\"_blank\" rel=\"noopener\">https:\/\/siat.sat.gob.mx\/app\/destruccion\/index.jsp<\/a><\/p>\n<\/div><\/div><\/div><\/section>\n<\/div><\/p>\n<\/div><\/div><\/div><div id='av-layout-grid-5'  class='av-layout-grid-container av-md0zlnl6-55381d55c7c066752a530354cacbd62e entry-content-wrapper main_color av-flex-cells  avia-builder-el-31  el_after_av_layout_row  el_before_av_layout_row  grid-row-not-first av-desktop-hide av-medium-hide container_wrap sidebar_right'  >\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-md0zld1q-423e03aa277ea3d1f27b50a40c3635bd\">\n.flex_cell.av-md0zld1q-423e03aa277ea3d1f27b50a40c3635bd{\nvertical-align:top;\nbackground-color:#ffffff;\n}\n.responsive #top #wrap_all .flex_cell.av-md0zld1q-423e03aa277ea3d1f27b50a40c3635bd{\npadding:24px 24px 24px 24px !important;\n}\n<\/style>\n<div class='flex_cell av-md0zld1q-423e03aa277ea3d1f27b50a40c3635bd av-gridrow-cell av_one_full no_margin  avia-builder-el-32  avia-builder-el-no-sibling  content-align-top'  ><div class='flex_cell_inner'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2h3n-e371f25220fb436a802f11c9a853d908\">\n#top .av_textblock_section.av-2h3n-e371f25220fb436a802f11c9a853d908 .avia_textblock{\nfont-size:22px;\ncolor:#93ba1f;\n}\n<\/style>\n<section  class='av_textblock_section av-2h3n-e371f25220fb436a802f11c9a853d908 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock av_inherit_color'  itemprop=\"text\" ><h3 style=\"text-align: left; line-height: 120% !important; font-weight: 700 !important; text-transform: uppercase !important;\"><span style=\"text-align: left; line-height: 120% !important; color: #707070 !important; font-size: 16px !important; text-transform: none !important;\">Tax Destruction:<\/span><br \/>\nA Strategic Process for Your Company<\/h3>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bv7tw-8ed2f4acbb3a6787a6060c5a624056e1\">\n#top .av_textblock_section.av-bv7tw-8ed2f4acbb3a6787a6060c5a624056e1 .avia_textblock{\nfont-size:16px;\ncolor:#707070;\n}\n<\/style>\n<section  class='av_textblock_section av-bv7tw-8ed2f4acbb3a6787a6060c5a624056e1 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock listas av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: justify;\">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&#8217;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. <\/p>\n<p style=\"text-align: justify;\">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. <\/p>\n<p style=\"text-align: justify;\">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. <\/p>\n<\/div><\/section><br \/>\n<\/p>\n<\/div><\/div>\n<\/div>\n<div id='av-layout-grid-6'  class='av-layout-grid-container av-md2mnwi2-c041bf11a61390c9b28a8c1d6b75ed56 entry-content-wrapper main_color av-flex-cells  avia-builder-el-36  el_after_av_layout_row  el_before_av_section  grid-row-not-first av-desktop-hide av-medium-hide container_wrap sidebar_right'  >\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-jnmv1-0fb29cefc18de6b0d18b64abf7b5bbdd\">\n.flex_cell.av-jnmv1-0fb29cefc18de6b0d18b64abf7b5bbdd{\nvertical-align:top;\nbackground-color:#f4f8e8;\n}\n.responsive #top #wrap_all .flex_cell.av-jnmv1-0fb29cefc18de6b0d18b64abf7b5bbdd{\npadding:18px 18px 18px 18px !important;\n}\n<\/style>\n<div class='flex_cell av-jnmv1-0fb29cefc18de6b0d18b64abf7b5bbdd av-gridrow-cell av_one_full no_margin  avia-builder-el-37  avia-builder-el-no-sibling  content-align-top'  ><div class='flex_cell_inner'><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-olnvl-fdc9a6eca54311cf84c603b6ce5c250a\">\n#top .flex_column.av-olnvl-fdc9a6eca54311cf84c603b6ce5c250a{\nmargin-top:-20px;\nmargin-bottom:20px;\n}\n.flex_column.av-olnvl-fdc9a6eca54311cf84c603b6ce5c250a{\nborder-radius:3px 3px 3px 3px;\npadding:0px 0px 0px 0px;\nbackground-color:#a1d243;\n}\n.responsive #top #wrap_all .flex_column.av-olnvl-fdc9a6eca54311cf84c603b6ce5c250a{\nmargin-top:-20px;\nmargin-bottom:20px;\n}\n<\/style>\n<div  class='flex_column av-olnvl-fdc9a6eca54311cf84c603b6ce5c250a av_one_full  avia-builder-el-38  el_before_av_one_full  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-j0and-79382ca1e6d809dac1ff121cead13e1f\">\n#top .hr.hr-invisible.av-j0and-79382ca1e6d809dac1ff121cead13e1f{\nmargin-top:-12px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-j0and-79382ca1e6d809dac1ff121cead13e1f hr-invisible  avia-builder-el-39  el_before_av_textblock  avia-builder-el-first '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-dooi1-6e5e5d1269896886c06d40c45ea95157\">\n#top .av_textblock_section.av-dooi1-6e5e5d1269896886c06d40c45ea95157 .avia_textblock{\nfont-size:24px;\ncolor:#ffffff;\n}\n<\/style>\n<section  class='av_textblock_section av-dooi1-6e5e5d1269896886c06d40c45ea95157 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock listas av_inherit_color'  itemprop=\"text\" ><p style=\"line-height: 140%; font-size: 22px !important; letter-spacing: 3px !important; font-weight: 800 !important; text-align: center;\">OUR SERVICES<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bqdmx-5fd70a7da7cef91878dcc6bb03a47b1a\">\n#top .hr.hr-invisible.av-bqdmx-5fd70a7da7cef91878dcc6bb03a47b1a{\nmargin-top:-12px;\nheight:1px;\n}\n<\/style>\n<div  class='hr av-bqdmx-5fd70a7da7cef91878dcc6bb03a47b1a hr-invisible  avia-builder-el-41  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1ionj5-9de6a5ca139887cbdb945a202349ee67\">\n.flex_column.av-1ionj5-9de6a5ca139887cbdb945a202349ee67{\npadding:0px 30px 0px 30px;\n}\n<\/style>\n<div  class='flex_column av-1ionj5-9de6a5ca139887cbdb945a202349ee67 av_one_full  avia-builder-el-42  el_after_av_one_full  el_before_av_toggle_container  first flex_column_div  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1dchbl-4be13bf6df9ae582aa12209731783fba\">\n#top .av_textblock_section.av-1dchbl-4be13bf6df9ae582aa12209731783fba .avia_textblock{\nfont-size:18px;\ncolor:#333333;\n}\n<\/style>\n<section  class='av_textblock_section av-1dchbl-4be13bf6df9ae582aa12209731783fba '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock listas av_inherit_color'  itemprop=\"text\" ><p style=\"text-align: justify; line-height: 140%;\">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&#8217;s crucial to comply with certain tax requirements when donating or destroying them, as established by law: <\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4f05l-c971237460cdc14ba6def3893998f95f\">\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler{\nfont-size:17px;\ncolor:#93ba1f;\nbackground-color:#f4f8e8;\nborder-color:#f4f8e8;\n}\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler.activeTitle{\ncolor:#93ba1f;\nborder-color:#93ba1f;\nbackground-color:#f4f8e8;\n}\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler:not(.activeTitle):hover .toggle_icon, #top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler:not(.activeTitle):hover .toggle_icon *{\nborder-color:#93ba1f !important;\n}\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler .toggle_icon{\ncolor:#93ba1f;\nborder-color:#93ba1f;\n}\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler .toggle_icon > span{\ncolor:#93ba1f;\nborder-color:#93ba1f;\n}\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler.activeTitle .toggle_icon, #top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f p.toggler.activeTitle .toggle_icon > span{\ncolor:#93ba1f;\nborder-color:#93ba1f;\n}\n#top .togglecontainer.av-4f05l-c971237460cdc14ba6def3893998f95f .toggle_wrap .toggle_content{\nfont-size:14px;\ncolor:#93ba1f;\nbackground-color:#f4f8e8;\nborder-color:#f4f8e8;\n}\n<\/style>\n<div  id=\"listas-toggle_content-togglecontainer\"  class='togglecontainer av-4f05l-c971237460cdc14ba6def3893998f95f av-minimal-toggle  avia-builder-el-44  el_after_av_one_full  avia-builder-el-last  toggle_close_all' >\n<section class='av_toggle_section av-11y6hl-4613b73342e9074ae25e0c42ade240b1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-codigo-fiscal-de-la-federacion' data-fake-id='#codigo-fiscal-de-la-federacion' class='toggler  activeTitle av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='codigo-fiscal-de-la-federacion' data-slide-speed=\"200\" data-title=\"Federal Tax Code\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Federal Tax Code\" data-aria_expanded=\"Click to collapse: Federal Tax Code\">Federal Tax Code<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='codigo-fiscal-de-la-federacion' aria-labelledby='toggle-codigo-fiscal-de-la-federacion' role='region' class='toggle_wrap  active_tc av-title-above' style='display:block;' ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Article 32-F and 29.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-3czbt-333cdb7987fcf353d219b97f189ceade'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-ley-del-impuesto-sobre-la-renta' data-fake-id='#ley-del-impuesto-sobre-la-renta' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='ley-del-impuesto-sobre-la-renta' data-slide-speed=\"200\" data-title=\"Income Tax Law\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Income Tax Law\" data-aria_expanded=\"Click to collapse: Income Tax Law\">Income Tax Law<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='ley-del-impuesto-sobre-la-renta' aria-labelledby='toggle-ley-del-impuesto-sobre-la-renta' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Articles 27 and 31.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-s8eo1-0ce35ce88321fb309c3cd3750b95a9b9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-reglamento-de-la-ley-del-impuesto-sobre-la-renta' data-fake-id='#reglamento-de-la-ley-del-impuesto-sobre-la-renta' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='reglamento-de-la-ley-del-impuesto-sobre-la-renta' data-slide-speed=\"200\" data-title=\"Regulations of the Income Tax Law\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Regulations of the Income Tax Law\" data-aria_expanded=\"Click to collapse: Regulations of the Income Tax Law\">Regulations of the Income Tax Law<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='reglamento-de-la-ley-del-impuesto-sobre-la-renta' aria-labelledby='toggle-reglamento-de-la-ley-del-impuesto-sobre-la-renta' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Articles 107, 108, 109, 124 and 193.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-iy4pt-e941cbe8ccf72242d839cf0e4f670b55'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-resolucion-miscelanea-fiscal-2016' data-fake-id='#resolucion-miscelanea-fiscal-2016' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='resolucion-miscelanea-fiscal-2016' data-slide-speed=\"200\" data-title=\"Miscellaneous Tax Resolution 2016\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Miscellaneous Tax Resolution 2016\" data-aria_expanded=\"Click to collapse: Miscellaneous Tax Resolution 2016\">Miscellaneous Tax Resolution 2016<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='resolucion-miscelanea-fiscal-2016' aria-labelledby='toggle-resolucion-miscelanea-fiscal-2016' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Rules 11.4.1.4. and 11.5.8 and Sheet 3\/DEC-3 of its Annex 1-A.<\/p>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-g6km1-788a49948b59cbd9eef378cd95b8b075'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-requisitos' data-fake-id='#requisitos' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='requisitos' data-slide-speed=\"200\" data-title=\"Requirements\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: Requirements\" data-aria_expanded=\"Click to collapse: Requirements\">Requirements<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='requisitos' aria-labelledby='toggle-requisitos' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>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:<\/p>\n<ul>\n<li>Property details<\/li>\n<li>Method of destruction<\/li>\n<li>Date, time and place of the same<\/li>\n<li>Address where the destruction will take place<\/li>\n<li>Legal basis<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/section>\n<section class='av_toggle_section av-8fw7d-d4323cafed7ad39a4a32249a1cc581a6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div role=\"tablist\" class=\"single_toggle\" data-tags=\"{All} \"  ><p id='toggle-mas-informacion' data-fake-id='#mas-informacion' class='toggler  av-title-above av-inherit-border-color'  itemprop=\"headline\"  role='tab' tabindex='0' aria-controls='mas-informacion' data-slide-speed=\"200\" data-title=\"More information\" data-title-open=\"\" data-aria_collapsed=\"Click to expand: More information\" data-aria_expanded=\"Click to collapse: More information\">More information<span class=\"toggle_icon\"><span class=\"vert_icon\"><\/span><span class=\"hor_icon\"><\/span><\/span><\/p><div id='mas-informacion' aria-labelledby='toggle-mas-informacion' role='region' class='toggle_wrap  av-title-above'  ><div class='toggle_content invers-color av-inherit-border-color'  itemprop=\"text\" ><p>Consult the applicable regulations:<\/p>\n<p><a href=\"https:\/\/siat.sat.gob.mx\/app\/destruccion\/index.jsp\" target=\"_blank\" rel=\"noopener\">https:\/\/siat.sat.gob.mx\/app\/destruccion\/index.jsp<\/a><\/p>\n<\/div><\/div><\/div><\/section>\n<\/div><\/p>\n<\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-md0n8kx2-926ad1cec2708a617c2d59d4f920c1f0\">\n.avia-section.av-md0n8kx2-926ad1cec2708a617c2d59d4f920c1f0{\nbackground-color:#cbe57a;\nbackground-image:unset;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-md0n8kx2-926ad1cec2708a617c2d59d4f920c1f0 main_color avia-section-default avia-no-border-styling  avia-builder-el-45  el_after_av_layout_row  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-1476'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column_table av-md0ngcyn-d198c242feff16e9840772dfb147b40f sc-av_one_fifth av-equal-height-column-flextable'><div  class='flex_column av-md0ngcyn-d198c242feff16e9840772dfb147b40f av_one_fifth  avia-builder-el-46  el_before_av_three_fifth  avia-builder-el-first  first no_margin flex_column_table_cell av-equal-height-column av-align-middle av-hide-on-mobile  '     ><\/div><div  class='flex_column av-cnois-1b9b11df2740186dfd76fe135afbe694 av_three_fifth  avia-builder-el-47  el_after_av_one_fifth  el_before_av_one_fifth  no_margin flex_column_table_cell av-equal-height-column av-align-middle  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-md0nehws-f218b94fe2f42ebdcddc67f323fcce80\">\n.avia-content-slider-element-container.av-md0nehws-f218b94fe2f42ebdcddc67f323fcce80{\ncolor:#707070;\n}\n<\/style>\n<div  class='avia-content-slider-element-container av-md0nehws-f218b94fe2f42ebdcddc67f323fcce80 avia-content-slider-element-slider avia-content-slider avia-smallarrow-slider avia-content-slider-active avia-content-slider-odd  avia-builder-el-48  avia-builder-el-no-sibling  av-slideshow-ui av-control-default av-nav-arrows-visible av-nav-dots-visible av-hide-nav-arrows av-slideshow-manual av-loop-once av-loop-manual-endless av_inherit_color avia-content-slider1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:&quot;&quot;,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:30}\"><div class='avia-smallarrow-slider-heading  no-content-slider-heading '><div class='new-special-heading'>&nbsp;<\/div><div class='avia-slideshow-arrows avia-slideshow-controls' ><a href='#prev' class='prev-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='left-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Previous\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-3' aria-describedby='av-svg-desc-3' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-3'>Previous<\/title>\n<desc id='av-svg-desc-3'>Previous<\/desc>\n<path d=\"M14.464 27.84q0.832 0.832 0 1.536-0.832 0.832-1.536 0l-12.544-12.608q-0.768-0.768 0-1.6l12.544-12.608q0.704-0.832 1.536 0 0.832 0.704 0 1.536l-11.456 11.904z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Previous<\/span><\/a><a href='#next' class='next-slide  avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='right-open-big' data-av_iconset='svg_entypo-fontello' tabindex='-1' title=\"Next\"><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"32\" viewBox=\"0 0 15 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-4' aria-describedby='av-svg-desc-4' role=\"graphics-symbol\" aria-hidden=\"true\">\n<title id='av-svg-title-4'>Next<\/title>\n<desc id='av-svg-desc-4'>Next<\/desc>\n<path d=\"M0.416 27.84l11.456-11.84-11.456-11.904q-0.832-0.832 0-1.536 0.832-0.832 1.536 0l12.544 12.608q0.768 0.832 0 1.6l-12.544 12.608q-0.704 0.832-1.536 0-0.832-0.704 0-1.536z\"><\/path>\n<\/svg><span class='avia_hidden_link_text'>Next<\/span><\/a><\/div><div class='avia-slideshow-dots avia-slideshow-controls'><a href='#1' class='goto-slide active' >1<\/a><a href='#2' class='goto-slide ' >2<\/a><a href='#3' class='goto-slide ' >3<\/a><a href='#4' class='goto-slide ' >4<\/a><a href='#5' class='goto-slide ' >5<\/a><\/div><\/div><div class=\"avia-content-slider-inner\"><div class=\"slide-entry-wrap\"><section class='slide-entry av-md0negs3-efc5b2fe0fc673dc3dfbb137e175a40d flex_column av_fullwidth post-entry slide-entry-overview slide-loop-1 slide-parity-odd  first'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='slide-entry-excerpt entry-content'  itemprop=\"text\" ><div class=\"sabiasknow-wrapper\">\n<div class=\"sabiasknow-image-container\"><img loading=\"lazy\" decoding=\"async\" class=\"sabiasknow-img\" src=\"https:\/\/cemgi.com.mx\/wp-content\/uploads\/2025\/07\/SQ20.jpg\" alt=\"Did you know...\" width=\"180\" height=\"180\"><\/div>\n<div class=\"sabiasknow-text-content\">\n<p class=\"sabiasknow-title\">Did you know&#8230;<\/p>\n<p style=\"text-align: justify;\"><span class=\"sabiasknow-description\">&#8230;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?<\/span><\/p>\n<hr class=\"thin-white-hr\">\n<\/div>\n<\/div>\n<\/div><\/section><\/div><div class=\"slide-entry-wrap\"><section class='slide-entry av-md0negs3-2-fd8374d9c901b3501aa16929d4db7b9a flex_column av_fullwidth post-entry slide-entry-overview slide-loop-2 slide-parity-odd  first'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='slide-entry-excerpt entry-content'  itemprop=\"text\" ><div class=\"sabiasknow-wrapper\">\n<div class=\"sabiasknow-image-container\"><img loading=\"lazy\" decoding=\"async\" class=\"sabiasknow-img\" src=\"https:\/\/cemgi.com.mx\/wp-content\/uploads\/2025\/07\/SQ25.jpg\" alt=\"Did you know...\" width=\"180\" height=\"180\"><\/div>\n<div class=\"sabiasknow-text-content\">\n<p class=\"sabiasknow-title\">Did you know&#8230;<\/p>\n<p style=\"text-align: justify;\"><span class=\"sabiasknow-description\">&#8230;that for this deduction to be valid, you must submit a <strong>notice of destruction<\/strong> to the SAT at least <strong>30 days in advance<\/strong> of the date you plan to carry it out, detailing the goods, the method and the place?<\/span><\/p>\n<hr class=\"thin-white-hr\">\n<\/div>\n<\/div>\n<\/div><\/section><\/div><div class=\"slide-entry-wrap\"><section class='slide-entry av-md0negs3-1-e01eecc001f5df55fdf809509daeb172 flex_column av_fullwidth post-entry slide-entry-overview slide-loop-3 slide-parity-odd  first'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='slide-entry-excerpt entry-content'  itemprop=\"text\" ><div class=\"sabiasknow-wrapper\">\n<div class=\"sabiasknow-image-container\"><img loading=\"lazy\" decoding=\"async\" class=\"sabiasknow-img\" src=\"https:\/\/cemgi.com.mx\/wp-content\/uploads\/2025\/07\/SQ17.jpg\" alt=\"Did you know...\" width=\"180\" height=\"180\"><\/div>\n<div class=\"sabiasknow-text-content\">\n<p class=\"sabiasknow-title\">Did you know&#8230;<\/p>\n<p style=\"text-align: justify;\"><span class=\"sabiasknow-description\">&#8230;that the applicable tax provisions for the destruction of goods found are in key articles of the <strong>Federal Tax Code, the Income Tax Law and its Regulations, as well as in the Miscellaneous Tax Resolution<\/strong>?<\/span><\/p>\n<hr class=\"thin-white-hr\">\n<\/div>\n<\/div>\n<\/div><\/section><\/div><div class=\"slide-entry-wrap\"><section class='slide-entry av-md0negs3-1-1-517afdebdf4dbd036a216d652e982ed0 flex_column av_fullwidth post-entry slide-entry-overview slide-loop-4 slide-parity-odd  first'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='slide-entry-excerpt entry-content'  itemprop=\"text\" ><div class=\"sabiasknow-wrapper\">\n<div class=\"sabiasknow-image-container\"><img loading=\"lazy\" decoding=\"async\" class=\"sabiasknow-img\" src=\"https:\/\/cemgi.com.mx\/wp-content\/uploads\/2025\/07\/SQ03.jpg\" alt=\"Did you know...\" width=\"180\" height=\"180\"><\/div>\n<div class=\"sabiasknow-text-content\">\n<p class=\"sabiasknow-title\">Did you know&#8230;<\/p>\n<p style=\"text-align: justify;\"><span class=\"sabiasknow-description\">&#8230;that by carrying out tax destruction, you can <strong>ensure that by-products are sent to a recycling process<\/strong>, contributing to the environment and obtaining traceability evidence, in addition to freeing up space in your warehouses?<\/span><\/p>\n<hr class=\"thin-white-hr\">\n<\/div>\n<\/div>\n<\/div><\/section><\/div><div class=\"slide-entry-wrap\"><section class='slide-entry av-md0negs3-1-1-1-c3317c22dd9e5a30d774d2f80f858fe1 flex_column av_fullwidth post-entry slide-entry-overview slide-loop-5 slide-parity-odd  post-entry-last  first'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='slide-entry-excerpt entry-content'  itemprop=\"text\" ><div class=\"sabiasknow-wrapper\">\n<div class=\"sabiasknow-image-container\"><img loading=\"lazy\" decoding=\"async\" class=\"sabiasknow-img\" src=\"https:\/\/cemgi.com.mx\/wp-content\/uploads\/2025\/07\/SQ06.jpg\" alt=\"Did you know...\" width=\"180\" height=\"180\"><\/div>\n<div class=\"sabiasknow-text-content\">\n<p class=\"sabiasknow-title\">Did you know&#8230;<\/p>\n<p style=\"text-align: justify;\"><span class=\"sabiasknow-description\">&#8230;that having <strong>trained personnel and specialized technology<\/strong> (such as high-capacity mills) is essential to ensure adequate inventory control and reliable and efficient destruction?<\/span><\/p>\n<hr class=\"thin-white-hr\">\n<\/div>\n<\/div>\n<\/div><\/section><\/div><\/div><\/div><\/div><div  class='flex_column av-bo244-8ec6f87a2c34d57250d036baee17694c av_one_fifth  avia-builder-el-49  el_after_av_three_fifth  el_before_av_hr  no_margin flex_column_table_cell av-equal-height-column av-align-middle av-hide-on-mobile  '     ><\/div><\/div><!--close column table wrapper. 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