{"id":292,"date":"2026-04-07T19:32:12","date_gmt":"2026-04-07T19:32:12","guid":{"rendered":"https:\/\/www.leasingdequeretaro.mx\/blog\/?p=292"},"modified":"2026-04-09T01:29:47","modified_gmt":"2026-04-09T01:29:47","slug":"requisitos-del-sat-para-el-arrendamiento-puro-personas-morales-guia-2025","status":"publish","type":"post","link":"https:\/\/www.leasingdequeretaro.mx\/blog\/2026\/04\/07\/requisitos-del-sat-para-el-arrendamiento-puro-personas-morales-guia-2025\/","title":{"rendered":"Requisitos del SAT para el Arrendamiento Puro"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"292\" class=\"elementor elementor-292\">\n\t\t\t\t<div class=\"wd-negative-gap elementor-element elementor-element-1610f45 e-flex e-con-boxed e-con e-parent\" data-id=\"1610f45\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-mod-animations-keyframes-css\" href=\"https:\/\/www.leasingdequeretaro.mx\/blog\/wp-content\/themes\/woodmart\/css\/parts\/mod-animations-keyframes.min.css?ver=7.5.1\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t<div class=\"elementor-element elementor-element-e9456d3 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"e9456d3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-text-block-css\" href=\"https:\/\/www.leasingdequeretaro.mx\/blog\/wp-content\/themes\/woodmart\/css\/parts\/el-text-block.min.css?ver=7.5.1\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p>Para el departamento contable y administrativo de una Empresa, el arrendamiento puro es una de las estrategias m\u00e1s efectivas para optimizar la carga fiscal. Sin embargo, para aprovechar al m\u00e1ximo sus beneficios, es indispensable cumplir rigurosamente con los requisitos establecidos por el Servicio de Administraci\u00f3n Tributaria (SAT).<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ddee14 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"5ddee14\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p>Esta gu\u00eda t\u00e9cnica resume los puntos clave que toda empresa en M\u00e9xico debe conocer para asegurar la correcta deducibilidad de sus contratos de arrendamiento puro en 2026.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9b90e3 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"a9b90e3\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<h2 class=\"color-main\">El Fundamento: Art\u00edculo 28 de la Ley del ISR<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a942b2b elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"a942b2b\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p>La base de la deducibilidad se encuentra en la Ley del Impuesto Sobre la Renta (LISR). Es crucial entender que lo que se deduce es el \"gasto por el uso o goce temporal de bienes\", no la adquisici\u00f3n del bien en s\u00ed.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56cb60a elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"56cb60a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<h2 class=\"color-main\">Requisitos Indispensables para la Deducibilidad<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbf0ba elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"2cbf0ba\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><b>1. El contrato debe ser de arrendamiento puro <\/b><br \/>El contrato debe especificar claramente que se trata de un \"arrendamiento puro\" u \"operativo\". No debe incluir cl\u00e1usulas que obliguen a la compra del activo al final del plazo, ya que esto lo reclasificar\u00eda como \"arrendamiento financiero\", cuyo tratamiento fiscal es distinto y similar al de un cr\u00e9dito.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3fb0a33 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"3fb0a33\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><b>2. El gasto debe ser \"Estrictamente indispensable\"<br \/><\/b>La empresa debe poder demostrar ante el SAT que el uso del bien arrendado es esencial para la realizaci\u00f3n de su actividad econ\u00f3mica y la generaci\u00f3n de ingresos. Por ejemplo, una flotilla para el equipo de ventas o maquinaria para la l\u00ednea de producci\u00f3n.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8062ce elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"b8062ce\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><b>3. Contar con el CFDI correspondiente a cada renta<br \/><\/b><span style=\"font-weight: 400;\">Por cada pago mensual realizado, la arrendadora debe emitir un Comprobante Fiscal Digital por Internet (CFDI) que cumpla con todos los requisitos del C\u00f3digo Fiscal de la Federaci\u00f3n. Este CFDI es el soporte documental del gasto.<\/span><\/p><p><b>Puntos a verificar en el CFDI:<\/b><\/p><ul><li aria-level=\"1\"><b>Uso del CFDI:<\/b><span style=\"font-weight: 400;\"> Debe ser \"Gastos en general\".<\/span><\/li><li aria-level=\"1\"><b>Descripci\u00f3n:<\/b><span style=\"font-weight: 400;\"> Debe especificar claramente \"Renta correspondiente al per\u00edodo [mes\/a\u00f1o] del contrato [n\u00famero de contrato]\".<\/span><\/li><li aria-level=\"1\"><b>M\u00e9todo y forma de pago:<\/b><span style=\"font-weight: 400;\"> Deben coincidir con la operaci\u00f3n real.<\/span><\/li><\/ul>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce00953 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"ce00953\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><b>4. Cumplir con los topes para ciertos activos<br \/><\/b>Aunque la renta es 100% deducible, para ciertos bienes como los veh\u00edculos, la deducibilidad de la renta diaria puede estar topada. Es vital que su asesor en arrendamiento estructure el plan considerando estos l\u00edmites para maximizar el beneficio sin incurrir en inconsistencias fiscales.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-939062d elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"939062d\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><b>5. Correcto registro contable<br \/><\/b>Los pagos por arrendamiento deben registrarse adecuadamente en la contabilidad de la empresa como un gasto operativo, afectando directamente el estado de resultados.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67c38d6 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"67c38d6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<h2 class=\"color-main\">Rigurosidad para la M\u00e1xima Rentabilidad<\/h2>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c5405c elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"2c5405c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p>El arrendamiento puro es una herramienta fiscalmente poderosa, pero su efectividad depende de una gesti\u00f3n documental y contable impecable. Asegurarse de cumplir con estos requisitos no solo garantiza la deducibilidad, sino que tambi\u00e9n blinda a la empresa ante cualquier revisi\u00f3n por parte del SAT.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c1ac9c elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"3c1ac9c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-left\">\n\t\t\t\n\t\t\t<p><span style=\"font-weight: 400;\">En <\/span><b>Leasing de Quer\u00e9taro<\/b><span style=\"font-weight: 400;\">, nuestros contratos y procesos est\u00e1n dise\u00f1ados para cumplir con toda la normativa fiscal vigente, brind\u00e1ndole a usted y a su equipo de contadores la total certeza y tranquilidad.\u00a0<\/span><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cab0e88 elementor-invisible elementor-widget elementor-widget-wd_text_block\" data-id=\"cab0e88\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInUp&quot;}\" data-widget_type=\"wd_text_block.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wd-text-block reset-last-child text-center\">\n\t\t\t\n\t\t\t<p><strong>Cons\u00faltenos para estructurar su pr\u00f3ximo arrendamiento con total seguridad fiscal<\/strong><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9704ff6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9704ff6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-float\" href=\"https:\/\/www.leasingdequeretaro.mx\/contacto.php\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Solicita una asesor\u00eda<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Gu\u00eda fiscal completa sobre los requisitos que exige el SAT para la deducci\u00f3n de gastos en un contrato de arrendamiento puro para Personas Morales en M\u00e9xico.<\/p>\n","protected":false},"author":5,"featured_media":293,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Requisitos SAT para Arrendamiento Puro en Personas Morales (Gu\u00eda 2026)<\/title>\n<meta name=\"description\" content=\"Gu\u00eda fiscal completa sobre los requisitos que exige el SAT para la deducci\u00f3n de gastos en un contrato de arrendamiento puro para Personas Morales en M\u00e9xico.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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