{"id":233956,"date":"2021-11-04T17:35:42","date_gmt":"2021-11-04T23:35:42","guid":{"rendered":"https:\/\/runahr.com\/?p=233956"},"modified":"2026-02-09T15:36:53","modified_gmt":"2026-02-09T21:36:53","slug":"el-papel-del-contador-en-el-regimen-de-confianza","status":"publish","type":"post","link":"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/el-papel-del-contador-en-el-regimen-de-confianza\/","title":{"rendered":"El papel del contador en el R\u00e9gimen de Confianza"},"content":{"rendered":"<p><span>Con los cambios realizados con la nueva <\/span><span>reforma fiscal<\/span><span> programada, el papel del contador en la sociedad estar\u00e1 en juego. Sin embargo, se estima que aunque el <\/span><a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/regimen-de-confianza-2\/\"><span>R\u00e9gimen de Confianza<\/span><\/a><span> fue creado para que el <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/contribuyente\/\">contribuyente<\/a> pueda realizar sus declaraciones de manera personal, no ser\u00e1 totalmente as\u00ed.<\/span><\/p>\n<h2><span>\u00bfC\u00f3mo funciona el R\u00e9gimen de Confianza?<\/span><\/h2>\n<p><span>Funcionar\u00e1 de manera similar al prec\u00e1lculo de la <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/declaracion-anual\/\">declaraci\u00f3n anual<\/a> de personas f\u00edsicas. Se basar\u00e1 en los <\/span><span>CFDIs<\/span><span> emitidos y recibidos de la empresa (<a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/persona-moral\/\">persona moral<\/a>) o <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/persona-fisica\/\">persona f\u00edsica<\/a> con actividad empresarial. Adem\u00e1s, revisar\u00e1 los ingresos, egresos, notas de cr\u00e9dito, <\/span><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/que-es-nomina\/\"><span>n\u00f3mina<\/span><\/a><span>, etc., dependiendo del uso del <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/que-es-cfdi\/\">Comprobante Fiscal Digital por Internet (CFDI)<\/a>; este es un c\u00f3digo que se encuentra en el cat\u00e1logo de llenado de CFDI 3.3.<\/span><\/p>\n<p><a href=\"https:\/\/recursos.runahr.com\/guia-practica-declaracion-anual\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone  wp-image-1091486\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX057-300x118.webp\" alt=\"Descargar Gu\u00eda pr\u00e1ctica de declaraci\u00f3n anual\" width=\"1378\" height=\"542\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX057-300x118.webp 300w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX057-1024x404.webp 1024w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX057-768x303.webp 768w\" sizes=\"(max-width: 1378px) 100vw, 1378px\" \/><\/a><\/p>\n<h2><span>El c\u00e1lculo de impuestos en el R\u00e9gimen de Confianza<\/span><\/h2>\n<p><span>Hay que recordar que, si bien se pretende eliminar la contabilidad electr\u00f3nica y agilizar el <\/span><span>c\u00e1lculo de <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/isr\/\">Impuesto Sobre Renta (ISR)<\/a><\/span><span>, existen varios impuestos como el <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/ieps\/\">Impuesto Especial sobre Producci\u00f3n y Servicios (IEPS)<\/a>, <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/iva\/\">Impuesto al Valor Agregado (IVA)<\/a> e <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/impuesto-sobre-nomina\/\">Impuesto Sobre N\u00f3mina (ISN)<\/a>, que tambi\u00e9n deber\u00e1n presentarse en la declaraci\u00f3n correspondiente. <\/span>El contador o el software especializado deber\u00e1 hacer el c\u00e1lculo. Ya que estos no se calculan de forma autom\u00e1tica y es necesario hacerlo para presentarlos correctamente.<\/p>\n<p><span>Adem\u00e1s no podemos olvidar que se deber\u00e1 realizar el registro contable y fiscal del <\/span><a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/reparto-de-utilidades\/\"><span>reparto de utilidades<\/span><\/a><span>. Este se calcula de acuerdo con la utilidad presentada en la declaraci\u00f3n anual de cualquier empresa. El proceso es obligatorio, por lo que deber\u00e1 ser realizado por un experto en el tema de n\u00f3minas, quien, por lo regular, suele ser un contador.<\/span><\/p>\n<p><a href=\"https:\/\/recursos.runahr.com\/guia-de-cfdi-4-0\"><img decoding=\"async\" class=\"alignnone  wp-image-1091246\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX027-300x118.webp\" alt=\"Descargar gu\u00eda de CFDI 4.0 mejores pr\u00e1cticas\" width=\"1375\" height=\"541\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX027-300x118.webp 300w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX027-1024x403.webp 1024w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX027-768x302.webp 768w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX027-1536x604.webp 1536w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX027-2048x806.webp 2048w\" sizes=\"(max-width: 1375px) 100vw, 1375px\" \/><\/a><\/p>\n<h2><span>\u00bfQu\u00e9 hace un contador en el R\u00e9gimen de Confianza?<\/span><\/h2>\n<p><span>Es indispensable que, aunque la autoridad no nos exija una contabilidad para temas de <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/como-prepararse-para-una-auditoria\/\">auditor\u00eda<\/a>, se busque el apoyo de un contador. Este experto podr\u00e1 responder las dudas que se deriven en temas de n\u00f3mina o <a href=\"https:\/\/runahr.com\/mx\/recursos\/aspectos-legales\/pago-de-impuestos\/\">pago de impuestos<\/a> en general. Es necesario tener en cuenta que si no se presentan las declaraciones en tiempo y forma la empresa podr\u00e1 contraer problemas serios. Adem\u00e1s, saber el estatus econ\u00f3mico es necesario para la presentaci\u00f3n de estados financieros que se utilizan para solicitar cr\u00e9ditos.\u00a0<\/span><\/p>\n<p><span>Recordemos que la contabilidad se basa en la conciliaci\u00f3n de los movimientos, financieros, fiscales y bancarios contra lo que el <a href=\"https:\/\/runahr.com\/mx\/recursos\/nomina\/sat\/\">Servicio de Administraci\u00f3n Tributaria (SAT)<\/a> registra. Por lo que en caso de obtener alg\u00fan error por parte de la autoridad podemos ampararnos.<\/span><\/p>\n<p><a href=\"https:\/\/recursos.runahr.com\/calendario-fiscal-2023\"><img decoding=\"async\" class=\"alignnone  wp-image-1091174\" src=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX019-300x118.webp\" alt=\"Descargar calendario fiscal\" width=\"1378\" height=\"542\" srcset=\"https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX019-300x118.webp 300w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX019-1024x404.webp 1024w, https:\/\/runahr.com\/wp-content\/uploads\/2026\/01\/CMX019-768x303.webp 768w\" sizes=\"(max-width: 1378px) 100vw, 1378px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con los cambios realizados con la nueva reforma fiscal programada, el papel del contador en la sociedad estar\u00e1 en juego. Sin embargo, se estima que aunque el R\u00e9gimen de Confianza fue creado para que el contribuyente pueda realizar sus declaraciones de manera personal, no ser\u00e1 totalmente as\u00ed. \u00bfC\u00f3mo funciona el R\u00e9gimen de Confianza? Funcionar\u00e1 de [&hellip;]<\/p>\n","protected":false},"author":87,"featured_media":1049310,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_wp_applaud_exclude":false,"footnotes":""},"categories":[335,190],"tags":[1297,418,519],"class_list":["post-233956","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aspectos-legales","category-recursos","tag-articulo","tag-aspectos-legales","tag-regimen-de-confianza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>El papel del contador en el R\u00e9gimen de Confianza | MX | Runa HR<\/title>\n<meta name=\"description\" content=\"Aunque la autoridad no exija una contabilidad para temas de auditor\u00eda, es importante que se busque el apoyo de un contador.\" \/>\n<meta name=\"robots\" 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