{"id":2640,"date":"2022-04-27T18:16:11","date_gmt":"2022-04-27T18:16:11","guid":{"rendered":"http:\/\/avaluossvi.com.mx\/sitio\/?page_id=2640"},"modified":"2022-05-25T00:43:43","modified_gmt":"2022-05-25T00:43:43","slug":"avaluos-de-mejoras","status":"publish","type":"page","link":"https:\/\/avaluossvi.com.mx\/sitio\/avaluos-de-mejoras\/","title":{"rendered":"Aval\u00faos de Mejoras"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2640\" class=\"elementor elementor-2640\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26ac76b elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"26ac76b\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-fee1532\" data-id=\"fee1532\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7623a64 elementor-widget elementor-widget-hero bdevs-el hero\" data-id=\"7623a64\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"hero.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n        \r\n        <section class=\"slider__area-2 d-flex align-items-center p-relative slider-overlay\">\r\n            <div class=\"container\">\r\n                <div class=\"row wow fadeInUp2\">\r\n                    <div class=\"col-xl-12\">\r\n                        <div class=\"slider__content text-center pt-110\">\r\n                                                        <h1 class=\"title bdevs-el-title\">Aval\u00faos de<br \/>\nMejoras<\/h1>                            <div class=\"hero__btn\">\r\n                                                        <\/div>\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n            <\/div>\r\n        <\/section>\r\n\r\n\r\n            \r\n        \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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e6c408 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e6c408\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-123bb93\" data-id=\"123bb93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32af22f elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"32af22f\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style>\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                          <span class=\"bdevs-el-subtitle\"><i class=\"fal fa-ship\"><\/i>Aval\u00faos<\/span>\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">Aval\u00faos de Mejoras<\/h2>                                        <div class=\"back-text second-back-title\">\r\n                        <span class=\"bdevs-el-backtitle\">Aval\u00faos<\/span>\r\n                    <\/div>\r\n                                                        <\/div>\r\n                    \r\n        \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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9136b2a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9136b2a\" 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-50 elementor-top-column elementor-element elementor-element-15bce7a\" data-id=\"15bce7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2994ac4 elementor-widget elementor-widget-text-editor\" data-id=\"2994ac4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>De acuerdo a la fracci\u00f3n II de art\u00edculo 121 de la Ley del Impuesto Sobre la Renta, es posible deducir el importe de las inversiones hechas en construcciones, mejoras y ampliaciones, cuando se enajenen bienes inmuebles o certificados de participaci\u00f3n inmobiliaria no amortizables, sin embargo, en muchas ocasiones los contribuyentes no cuentan con los documentos necesarios para realizar dichas deducciones por lo que se pueden apoyar de un perito valuador.<\/p><p>Ahora, de acuerdo al art\u00edculo 205 del Reglamento de la Ley del Impuesto Sobre la Renta menciona que cuando el enajenante no pueda comprobar el costo de las inversiones hechas en construcciones, mejoras y ampliaciones del inmueble, se considerar\u00e1 como costo el valor que se contenga en el aviso de terminaci\u00f3n de obra. Cuando dicho aviso precise la proporci\u00f3n del valor de las inversiones hechas en construcciones, mejoras y ampliaciones del inmueble que corresponde al terreno y la que se refiere a la construcci\u00f3n, el contribuyente considerar\u00e1 \u00fanicamente como costo, el valor que corresponda a la construcci\u00f3n.<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-e322326\" data-id=\"e322326\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07b8560 elementor-widget elementor-widget-text-editor\" data-id=\"07b8560\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Las autoridades fiscales podr\u00e1n ordenar, practicar o tomar en cuenta el <strong>aval\u00fao de las inversiones <\/strong>por los conceptos mencionados, referidos a la fecha en la que las construcciones, mejoras y ampliaciones del inmueble se hayan terminado. Cuando el valor de aval\u00fao sea inferior en m\u00e1s de un 10% de la cantidad que se contenga en el aviso de terminaci\u00f3n de obra, se considerar\u00e1 el monto del aval\u00fao como costo de las inversiones. Cuando por cualquier causa los contribuyentes no puedan comprobar el costo de las inversiones en construcciones, mejoras y ampliaciones realizadas en un inmueble, podr\u00e1n considerar como costo de dichas inversiones el 80% del valor de las construcciones que reporte el <strong>aval\u00fao <\/strong>que al efecto se practique, referido a la fecha en que las mismas inversiones fueron terminadas, tomando en consideraci\u00f3n la antig\u00fcedad que el citado aval\u00fao reporte.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a954e8d elementor-widget elementor-widget-image\" data-id=\"a954e8d\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.5.5 - 03-02-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image 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class=\"elementor-container elementor-column-gap-extended\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0f631f\" data-id=\"b0f631f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-88728e2 elementor-widget elementor-widget-heading bdevs-el heading\" data-id=\"88728e2\" data-element_type=\"widget\" data-settings=\"{&quot;design_style&quot;:&quot;style_2&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\r\n                                    <div class=\"section-title bdevs-el-content\">\r\n                                          <span class=\"bdevs-el-subtitle\"><i class=\"fal fa-ship\"><\/i>Inmuebles<\/span>\r\n                                        <h2 class=\"section-title bdevs-el-title  bdevs-el-btn\">\u00bfQui\u00e9nes est\u00e1n facultados para firmarlo?<\/h2>                                        <div class=\"back-text second-back-title\">\r\n                        <span class=\"bdevs-el-backtitle\">Inmuebles<\/span>\r\n                    <\/div>\r\n                                                        <\/div>\r\n                    \r\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01caeb1 elementor-widget elementor-widget-text-editor\" data-id=\"01caeb1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Peritos valuadores que cuenten con c\u00e9dula profesional de valuador expedida por la Secretar\u00eda de Educaci\u00f3n P\u00fablica.<\/p>\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f9e2acb 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_mi_skip_tracking":false,"footnotes":""},"class_list":["post-2640","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/pages\/2640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/comments?post=2640"}],"version-history":[{"count":7,"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/pages\/2640\/revisions"}],"predecessor-version":[{"id":2839,"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/pages\/2640\/revisions\/2839"}],"wp:attachment":[{"href":"https:\/\/avaluossvi.com.mx\/sitio\/wp-json\/wp\/v2\/media?parent=2640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}