{"id":22064,"date":"2026-07-30T09:05:00","date_gmt":"2026-07-30T16:05:00","guid":{"rendered":"https:\/\/blog.lecosy.com.mx\/?p=22064"},"modified":"2026-07-27T08:58:36","modified_gmt":"2026-07-27T15:58:36","slug":"3-errores-que-afectan-la-deduccion-fiscal-de-servicios-especializados","status":"publish","type":"post","link":"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/07\/30\/3-errores-que-afectan-la-deduccion-fiscal-de-servicios-especializados\/","title":{"rendered":"3 errores que afectan la deducci\u00f3n fiscal de servicios especializados"},"content":{"rendered":"\n<div class=\"wp-block-cover alignfull is-light\" style=\"border-radius:0px;padding-top:0;padding-right:0;padding-left:0\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-custom-color-2-background-color has-background-dim-40 has-background-dim\"><\/span><img loading=\"lazy\" decoding=\"async\" width=\"1960\" height=\"900\" class=\"wp-block-cover__image-background wp-image-22087\" alt=\"\" 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style=\"margin-top:var(--wp--preset--spacing--40);padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow\"><div class=\"eb-parent-wrapper eb-parent-eb-row-db898mm \"><div class=\"eb-row-root-container eb-row-db898mm\" data-id=\"eb-row-db898mm\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"eb-parent-wrapper eb-parent-eb-column-uyly1mc  wp-block-essential-blocks-column\"><div class=\"eb-column-wrapper eb-column-uyly1mc\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-2 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\"><h2 style=\"font-size:clamp(26.465px, 1.654rem + ((1vw - 3.2px) * 2.106), 45px);font-style:normal;font-weight:700;\" class=\"has-text-align-left has-text-color has-custom-color-1-color wp-block-post-title\">3 errores que afectan la deducci\u00f3n fiscal de servicios especializados<\/h2><\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:40%\">\n<div class=\"wp-block-columns are-vertically-aligned-center is-not-stacked-on-mobile eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-1 wp-block-columns-is-layout-flex\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-container-core-column-is-layout-2 wp-block-column-is-layout-flow\" style=\"border-style:none;border-width:0px;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:90%\"><div style=\"font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1;\" class=\"has-text-align-right has-link-color has-text-color has-custom-color-1-color  wp-block-post-author has-dm-sans-font-family wp-elements-1725a61783b5306b3a8b2f07384f05c9\"><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__name\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/\" target=\"_self\">Myriam Morales<\/a><\/p><\/div><\/div>\n\n<div style=\"color:#162c44; font-size:clamp(14px, 0.875rem + ((1vw - 3.2px) * 0.227), 16px);line-height:1;\" class=\"has-text-align-right has-text-color  wp-block-post-date\"><time datetime=\"2026-07-30T09:05:00-07:00\">30 julio, 2026<\/time><\/div><\/div>\n\n\n\n<div class=\"wp-block-column is-vertically-aligned-center eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"padding-top:0;padding-right:0;padding-bottom:0;padding-left:0;flex-basis:10%\"><div class=\"aligncenter  wp-block-avatar\"><a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/\" target=\"_self\"  class=\"wp-block-avatar__link\"><img alt='Avatar de Myriam Morales' src='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Perfil-correo-1-1.jpg' srcset='https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Perfil-correo-1-1.jpg 2x' class='avatar avatar-60 photo wp-block-avatar__image' height='60' width='60'  style=\"border-radius:20px;\"\/><\/a><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div>\n<\/main>\n\n\n\n<div class=\"wp-block-essential-blocks-row alignfull eplus-wrapper is-layout-flow\"><div class=\"eb-parent-wrapper eb-parent-eb-row-6z8xkuu \"><div class=\"eb-row-root-container eb-row-6z8xkuu\" data-id=\"eb-row-6z8xkuu\"><div class=\"eb-row-wrapper\"><div class=\"eb-row-inner\">\n<div class=\"eb-parent-wrapper eb-parent-eb-column-gu063k1  wp-block-essential-blocks-column\"><div class=\"eb-column-wrapper eb-column-gu063k1\"><div class=\"eb-column-inner\">\n<div class=\"wp-block-columns alignwide eplus-wrapper is-layout-flex wp-container-core-columns-is-layout-3 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:90%\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-94f9e12\" id=\"strong-consideraciones-clave-strong\" data-block-id=\"94f9e12\"><style>.stk-94f9e12 .stk-block-heading__text{font-size:34px !important}.stk-94f9e12 .stk-block-heading__bottom-line{height:4px !important;background-color:#162c44 !important;margin-right:auto !important}@media screen and (max-width:1023px){.stk-94f9e12 .stk-block-heading__text{font-size:34px !important}}<\/style><h4 class=\"stk-block-heading__text\"><strong>Consideraciones clave<\/strong><\/h4><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ae0dc35 stk-block-background\" data-block-id=\"ae0dc35\"><style>.stk-ae0dc35{background-color:#F6F6F6 !important;border-top-left-radius:28px !important;border-top-right-radius:28px !important;border-bottom-right-radius:28px !important;border-bottom-left-radius:28px !important;overflow:hidden !important;margin-bottom:150px !important}.stk-ae0dc35:before{background-color:#F6F6F6 !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">En este art\u00edculo analizamos los principales errores relacionados con las <strong>obligaciones del REPSE<\/strong> que pueden poner en riesgo la deducci\u00f3n fiscal de los<strong> servicios especializados<\/strong> contratados por las empresas. Conocer las obligaciones del contratante, validar la documentaci\u00f3n proporcionada por las prestadoras de servicios&nbsp;y mantener evidencia del cumplimiento permite reducir riesgos fiscales relacionados con el&nbsp;<strong>Impuesto Sobre la Renta (ISR) e Impuesto al Valor Agregado (IVA).<\/strong><\/p><\/div>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Banner-34.jpg\" alt=\"\" class=\"wp-image-22097\" style=\"border-radius:20px;aspect-ratio:1.7777777777777777;object-fit:cover;width:329px;height:auto\"\/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-63484fd\" data-block-id=\"63484fd\"><style>.stk-63484fd{margin-bottom:30px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">La contrataci\u00f3n de servicios especializados representa una alternativa estrat\u00e9gica para muchas empresas; sin embargo, cumplir \u00fanicamente con la validaci\u00f3n del <strong>REPSE <\/strong>no garantiza que los pagos realizados puedan conservar sus efectos fiscales. Actualmente, las empresas contratantes deben implementar mecanismos de control que permitan verificar el cumplimiento de las obligaciones fiscales y laborales de sus proveedores en el REPSE.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f11e938\" data-block-id=\"f11e938\"><style>.stk-f11e938{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">El incumplimiento de ciertos requisitos puede generar riesgos como la<strong> imposibilidad de deducir pagos para efectos del Impuesto Sobre la Renta (ISR)<\/strong> o perder el derecho al <strong>acreditamiento del Impuesto al Valor Agregado (IVA)<\/strong>. Por ello, la gesti\u00f3n documental y el seguimiento continuo se convierten en elementos esenciales dentro del cumplimiento normativo de una empresa.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-e00bd54\" id=\"strong-errores-frecuentes-que-ponen-en-riesgo-la-deduccion-fiscal-strong\" data-block-id=\"e00bd54\"><style>.stk-e00bd54 .stk-block-heading__text{font-size:34px !important}.stk-e00bd54 .stk-block-heading__bottom-line{height:4px !important;background-color:#162c44 !important;margin-right:auto !important}@media screen and (max-width:1023px){.stk-e00bd54 .stk-block-heading__text{font-size:34px !important}}<\/style><h4 class=\"stk-block-heading__text\"><strong>Errores frecuentes que ponen en riesgo la deducci\u00f3n fiscal<\/strong><\/h4><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d7a8c46\" data-block-id=\"d7a8c46\"><p class=\"stk-block-text__text has-text-align-justify\">La implementaci\u00f3n del REPSE modific\u00f3 la forma en que las empresas deben gestionar la contrataci\u00f3n de servicios especializados y obras especializadas. Actualmente, tanto el proveedor como la empresa contratante tienen responsabilidades espec\u00edficas para garantizar que la operaci\u00f3n cumpla con los requisitos establecidos en la legislaci\u00f3n fiscal y laboral.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1bff77a\" data-block-id=\"1bff77a\"><p class=\"stk-block-text__text has-text-align-justify\">Uno de los principales retos para las empresas es comprender que contar con un <strong>proveedor inscrito ante el REPSE<\/strong> no representa, por s\u00ed solo, el cumplimiento total de las obligaciones fiscales. La empresa contratante debe realizar procesos de validaci\u00f3n, solicitar documentaci\u00f3n y conservar evidencia que permita demostrar que la prestaci\u00f3n del servicio cumple con los requisitos establecidos.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2e67a49\" data-block-id=\"2e67a49\"><style>.stk-2e67a49{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">A continuaci\u00f3n, se presentan algunos errores frecuentes que pueden generar riesgos fiscales relacionados con la deducci\u00f3n de servicios especializados.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-582be61 stk-block-background\" id=\"strong-strong-1-no-solicitar-la-documentacion-fiscal-y-laboral-del-proveedor-inscrito-ante-el-repse-strong-strong\" data-block-id=\"582be61\"><style>.stk-582be61{background-color:#ffffff !important;border-top-left-radius:18px !important;border-top-right-radius:18px !important;border-bottom-right-radius:18px !important;border-bottom-left-radius:18px !important;overflow:hidden !important;box-shadow:0px 10px 30px #0000000d !important;max-width:1500px !important}.stk-582be61:before{background-color:#ffffff !important}.stk-582be61 .stk-block-heading__text{font-size:28px !important}.stk-582be61 .stk-block-heading__bottom-line{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-582be61 .stk-block-heading__text{font-size:28px !important}}<\/style><h4 class=\"stk-block-heading__text\"><strong><strong>1. No solicitar la documentaci\u00f3n fiscal y laboral del proveedor inscrito ante el REPSE.<\/strong><\/strong><\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4b5742d\" data-block-id=\"4b5742d\"><p class=\"stk-block-text__text has-text-align-justify\">Uno de los errores m\u00e1s comunes consiste en contratar servicios especializados y realizar los pagos correspondientes sin integrar un expediente documental completo del proveedor.<\/p><\/div>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Banner-33.jpg\" alt=\"\" class=\"wp-image-22093\" style=\"border-radius:20px;width:424px;height:auto\"\/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c5b7f92\" data-block-id=\"c5b7f92\"><p class=\"stk-block-text__text has-text-align-justify\">De acuerdo con el<strong> art\u00edculo 27<\/strong>, fracci\u00f3n V, tercer p\u00e1rrafo de la <strong>Ley del Impuesto Sobre la Renta<\/strong> (ISR), cuando se trate de servicios especializados o ejecuci\u00f3n de obras especializadas, el contratante debe verificar que el proveedor cuente con el registro correspondiente ante la Secretar\u00eda del Trabajo y Previsi\u00f3n Social (STPS).<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-12e51a1\" data-block-id=\"12e51a1\"><p class=\"stk-block-text__text has-text-align-justify\">Adem\u00e1s, debe obtener documentaci\u00f3n que permita comprobar el cumplimiento de las obligaciones laborales y fiscales relacionadas con los trabajadores involucrados en el servicio, incluyendo:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-3532714 stk-block-background\" data-block-id=\"3532714\"><style>.stk-3532714{background-color:#ffffff !important;border-top-left-radius:18px !important;border-top-right-radius:18px !important;border-bottom-right-radius:18px !important;border-bottom-left-radius:18px !important;overflow:hidden !important;box-shadow:0px 10px 30px rgba(0,0,0,0.05) !important;--stk-icon-list-row-gap:16px !important;--stk-icon-list-marker-color:#162c44 !important;--stk-icon-list-icon-opacity:1 !important;--stk-icon-height:18px !important}.stk-3532714:before{background-color:#ffffff !important}.stk-3532714 .stk-block-icon-list-item__content{gap:14px !important;align-items:flex-start !important}.stk-3532714 ul,.stk-3532714 ol{padding-left:7px !important}.stk-3532714 ul .stk-block-icon-list-item__content .stk--inner-svg,.stk-3532714 ol .stk-block-icon-list-item__content .stk-block-icon-list-item__marker{transform:translateY(7px) !important}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-3532714\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M400 480H48c-26.51 0-48-21.49-48-48V80c0-26.51 21.49-48 48-48h352c26.51 0 48 21.49 48 48v352c0 26.51-21.49 48-48 48zm-204.686-98.059l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.248-16.379-6.249-22.628 0L184 302.745l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.25 16.379 6.25 22.628.001z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-78003a5\" data-block-id=\"78003a5\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-3532714\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Comprobantes fiscales<\/strong> por concepto de pago de salarios de los trabajadores que participaron en el servicio.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-01b74b5\" data-block-id=\"01b74b5\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-3532714\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Recibos de pago<\/strong> emitidos por instituciones bancarias relacionados con el entero de las retenciones efectuadas.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-50d3ac1\" data-block-id=\"50d3ac1\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-3532714\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Comprobantes del pago de las cuotas obrero-patronales<\/strong> ante el Instituto Mexicano del Seguro Social (IMSS).<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-7ae4566\" data-block-id=\"7ae4566\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-3532714\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\"><strong>Comprobantes del pago de aportaciones <\/strong>realizadas al Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT).<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0f97f3a\" data-block-id=\"0f97f3a\"><p class=\"stk-block-text__text has-text-align-justify\">La falta de esta documentaci\u00f3n puede impedir que el contratante acredite el cumplimiento de los requisitos fiscales necesarios para aplicar la deducci\u00f3n de los pagos realizados por servicios especializados para efectos del ISR.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8e676b4\" data-block-id=\"8e676b4\"><style>.stk-8e676b4{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por esta raz\u00f3n, la gesti\u00f3n de proveedores inscritos ante el REPSE requiere controles que permitan identificar documentos faltantes, fechas de cumplimiento y evidencia disponible antes de enfrentar una revisi\u00f3n fiscal.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9949c52 stk-block-background\" id=\"strong-strong-strong-2-contratar-servicios-que-no-cumplen-con-la-naturaleza-de-especializados-strong-strong-strong\" data-block-id=\"9949c52\"><style>.stk-9949c52{background-color:#ffffff !important;border-top-left-radius:18px !important;border-top-right-radius:18px !important;border-bottom-right-radius:18px !important;border-bottom-left-radius:18px !important;overflow:hidden !important;box-shadow:0px 10px 30px #0000000d !important}.stk-9949c52:before{background-color:#ffffff !important}.stk-9949c52 .stk-block-heading__text{font-size:28px !important}.stk-9949c52 .stk-block-heading__bottom-line{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-9949c52 .stk-block-heading__text{font-size:28px !important}}<\/style><h4 class=\"stk-block-heading__text\"><strong><strong><strong>2. Contratar servicios que no cumplen con la naturaleza de especializados.<\/strong><\/strong><\/strong><\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-807a846\" data-block-id=\"807a846\"><p class=\"stk-block-text__text has-text-align-justify\">Otro riesgo importante se presenta cuando las empresas contratan servicios que realmente corresponden a actividades que forman parte de su objeto social o de su actividad econ\u00f3mica preponderante.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-47d27ad\" data-block-id=\"47d27ad\"><p class=\"stk-block-text__text has-text-align-justify\">El <strong>art\u00edculo 15-D <\/strong>del <strong>C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong> establece que no tendr\u00e1n efectos fiscales de deducci\u00f3n o acreditamiento los pagos realizados por concepto de subcontrataci\u00f3n de personal cuando los trabajadores proporcionados realicen actividades relacionadas con el objeto social o actividad econ\u00f3mica preponderante del contratante.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-13af1cc\" data-block-id=\"13af1cc\"><p class=\"stk-block-text__text has-text-align-justify\">Asimismo, existen riesgos cuando:<\/p><\/div>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"1610\" height=\"1040\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Banner-37.jpg\" alt=\"\" class=\"wp-image-22110\" style=\"border-radius:20px;aspect-ratio:1.3333333333333333;object-fit:cover;width:324px;height:auto\"\/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-icon-list stk-block-icon-list stk-block stk-7a6896d stk-block-background\" data-block-id=\"7a6896d\"><style>.stk-7a6896d{background-color:#ffffff !important;border-top-left-radius:18px !important;border-top-right-radius:18px !important;border-bottom-right-radius:18px !important;border-bottom-left-radius:18px !important;overflow:hidden !important;box-shadow:0px 10px 30px rgba(0,0,0,0.05) !important;--stk-icon-list-row-gap:16px !important;--stk-icon-list-marker-color:#162c44 !important;--stk-icon-list-icon-opacity:1 !important;--stk-icon-height:18px !important}.stk-7a6896d:before{background-color:#ffffff !important}.stk-7a6896d .stk-block-icon-list-item__content{gap:14px !important;align-items:flex-start !important}.stk-7a6896d ul,.stk-7a6896d ol{padding-left:7px !important}.stk-7a6896d ul .stk-block-icon-list-item__content .stk--inner-svg,.stk-7a6896d ol .stk-block-icon-list-item__content .stk-block-icon-list-item__marker{transform:translateY(7px) !important}<\/style><svg style=\"display:none\"><defs><g id=\"stk-icon-list__icon-svg-def-7a6896d\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><path d=\"M400 480H48c-26.51 0-48-21.49-48-48V80c0-26.51 21.49-48 48-48h352c26.51 0 48 21.49 48 48v352c0 26.51-21.49 48-48 48zm-204.686-98.059l184-184c6.248-6.248 6.248-16.379 0-22.627l-22.627-22.627c-6.248-6.248-16.379-6.249-22.628 0L184 302.745l-70.059-70.059c-6.248-6.248-16.379-6.248-22.628 0l-22.627 22.627c-6.248 6.248-6.248 16.379 0 22.627l104 104c6.249 6.25 16.379 6.25 22.628.001z\"\/><\/svg><\/g><\/defs><\/svg><ul class=\"stk-block-icon-list__ul stk-block-icon-list--column\">\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-0ce8c72\" data-block-id=\"0ce8c72\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-7a6896d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">Los trabajadores proporcionados por el contratista originalmente fueron empleados del contratante y posteriormente fueron transferidos mediante cualquier figura jur\u00eddica.<\/span><\/div><\/li>\n\n\n\n<li class=\"wp-block-stackable-icon-list-item stk-block-icon-list-item stk-block stk-169d4a5\" data-block-id=\"169d4a5\"><div class=\"stk-block-icon-list-item__content\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg aria-hidden=\"true\" width=\"32\" height=\"32\"><use xlink:href=\"#stk-icon-list__icon-svg-def-7a6896d\"><\/use><\/svg><\/div><\/span><span class=\"stk-block-icon-list-item__text\">El personal proporcionado por el proveedor realiza actividades principales que representan la operaci\u00f3n central de la empresa contratante.<\/span><\/div><\/li>\n<\/ul><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c1f41ea\" data-block-id=\"c1f41ea\"><style>.stk-c1f41ea{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Antes de contratar un <strong>prestador de servicios especializados,<\/strong> es necesario analizar la naturaleza del servicio, la relaci\u00f3n entre las actividades contratadas y la operaci\u00f3n empresarial, as\u00ed como la documentaci\u00f3n que respalda la especializaci\u00f3n del servicio.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-020f8f7 stk-block-background\" id=\"strong-strong-strong-strong-3-no-verificar-correctamente-los-requisitos-relacionados-con-el-iva-strong-strong-strong-strong\" data-block-id=\"020f8f7\"><style>.stk-020f8f7{background-color:#ffffff !important;border-top-left-radius:18px !important;border-top-right-radius:18px !important;border-bottom-right-radius:18px !important;border-bottom-left-radius:18px !important;overflow:hidden !important;box-shadow:0px 10px 30px #0000000d !important}.stk-020f8f7:before{background-color:#ffffff !important}.stk-020f8f7 .stk-block-heading__text{font-size:28px !important}.stk-020f8f7 .stk-block-heading__bottom-line{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-020f8f7 .stk-block-heading__text{font-size:28px !important}}<\/style><h4 class=\"stk-block-heading__text\"><strong><strong><strong><strong>3. No verificar correctamente los requisitos relacionados con el IVA.<\/strong><\/strong><\/strong><\/strong><\/h4><\/div>\n\n\n\n<figure class=\"wp-block-image alignright size-full is-resized has-custom-border\"><img loading=\"lazy\" decoding=\"async\" width=\"907\" height=\"1323\" src=\"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Banner-32.jpg\" alt=\"\" class=\"wp-image-22090\" style=\"border-radius:20px;width:287px;height:auto\"\/><\/figure>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-86903ad\" data-block-id=\"86903ad\"><p class=\"stk-block-text__text has-text-align-justify\">Adem\u00e1s de la deducci\u00f3n para efectos del ISR, las empresas deben considerar los requisitos relacionados con el <strong>acreditamiento del IVA.<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f458cca\" data-block-id=\"f458cca\"><p class=\"stk-block-text__text has-text-align-justify\">Conforme al <strong>art\u00edculo 5, fracci\u00f3n II<\/strong>, segundo p\u00e1rrafo de la <strong>Ley del Impuesto al Valor Agregado<\/strong>, trat\u00e1ndose de servicios especializados, el contratante debe verificar que el impuesto trasladado se encuentre expresamente se\u00f1alado y separado en los comprobantes fiscales correspondientes.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6a41c6d\" data-block-id=\"6a41c6d\"><p class=\"stk-block-text__text has-text-align-justify\">No realizar esta validaci\u00f3n puede ocasionar que el <strong>IVA trasladado<\/strong> no cumpla con los requisitos necesarios para ser considerado acreditable en las declaraciones fiscales de la empresa.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dea6b9e\" data-block-id=\"dea6b9e\"><style>.stk-dea6b9e{margin-bottom:50px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Por ello, la revisi\u00f3n del CFDI representa una parte fundamental del proceso de cumplimiento. No basta con recibir una factura; es necesario confirmar que cumpla con los requisitos fiscales aplicables y que corresponda con la operaci\u00f3n realmente realizada.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-64bd980\" id=\"strong-strong-strong-strong-strong-conclusion-strong-strong-strong-strong-strong\" data-block-id=\"64bd980\"><style>.stk-64bd980 .stk-block-heading__text{font-size:34px !important}.stk-64bd980 .stk-block-heading__bottom-line{background-color:#162c44 !important}@media screen and (max-width:1023px){.stk-64bd980 .stk-block-heading__text{font-size:34px !important}}<\/style><h4 class=\"stk-block-heading__text\"><strong><strong><strong><strong><strong>Conclusi\u00f3n<\/strong><\/strong><\/strong><\/strong><\/strong><\/h4><div class=\"stk-block-heading__bottom-line\"><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6b22087\" data-block-id=\"6b22087\"><p class=\"stk-block-text__text has-text-align-justify\">Las <strong>obligaciones del REPSE<\/strong> requieren una gesti\u00f3n constante que vaya m\u00e1s all\u00e1 de validar que un proveedor cuente con un registro vigente. Para aplicar correctamente los efectos fiscales de los <strong>servicios especializados contratados<\/strong>, las empresas deben implementar procesos de revisi\u00f3n documental, seguimiento y control que permitan demostrar el cumplimiento de los requisitos establecidos en la legislaci\u00f3n aplicable.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-78896e6\" data-block-id=\"78896e6\"><style>.stk-78896e6{margin-bottom:300px !important}<\/style><p class=\"stk-block-text__text has-text-align-justify\">Una <strong>gesti\u00f3n integral de servicios especializados<\/strong> facilita la identificaci\u00f3n de proveedores, la validaci\u00f3n de la documentaci\u00f3n y la conservaci\u00f3n de evidencia para atender posibles revisiones de la autoridad. De esta manera, las empresas fortalecen su cumplimiento normativo, reducen riesgos relacionados con la deducci\u00f3n del ISR y el acreditamiento del IVA, y cuentan con informaci\u00f3n confiable para la toma de decisiones.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-call-to-action stk-block-call-to-action stk-block stk-2407a1d is-style-default\" data-v=\"2\" data-block-id=\"2407a1d\"><style>.stk-2407a1d-container{background-color:#162c44 !important;border-top-left-radius:14px !important;border-top-right-radius:14px !important;border-bottom-right-radius:14px !important;border-bottom-left-radius:14px !important;overflow:hidden !important}.stk-2407a1d-container:before{background-color:#162c44 !important}.stk-2407a1d .stk-block-call-to-action__content{min-height:140px !important;max-width:618px !important}<\/style><div class=\"stk-block-call-to-action__content stk-content-align stk-2407a1d-column stk-container stk-2407a1d-container stk-hover-parent\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-2407a1d-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9219c9e\" id=\"span-style-color-ffffff-class-stk-highlight-strong-le-interesa-saber-mas-sobre-este-tema-strong-span\" data-block-id=\"9219c9e\"><h3 class=\"stk-block-heading__text\"><span style=\"color: #ffffff;\" class=\"stk-highlight\"><strong>\u00bfLe interesa saber m\u00e1s sobre este tema?<\/strong><\/span><\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1143b41\" data-block-id=\"1143b41\"><p class=\"stk-block-text__text has-text-align-center\"><span style=\"color: #ffffff;\" class=\"stk-highlight\">Le invitamos a descubrir las claves, estrategias y detalles principales para simplificar su gesti\u00f3n <strong>con nuestro m\u00f3dulo REPSE<\/strong>.<\/span><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-button-group stk-block-button-group stk-block stk-c064439\" data-block-id=\"c064439\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-button-group\">\n<div class=\"wp-block-stackable-button stk-block-button stk-block stk-65822d8\" data-block-id=\"65822d8\"><style>.stk-65822d8 .stk-button{background:#46566a !important;border-top-left-radius:14px !important;border-top-right-radius:14px !important;border-bottom-right-radius:14px !important;border-bottom-left-radius:14px !important}<\/style><a class=\"stk-link stk-button stk--hover-effect-darken\" href=\"https:\/\/www.lecosy.com.mx\/repse\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"stk-button__inner-text\">Click aqu\u00ed<\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column eplus-wrapper is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:10%\"><\/div>\n<\/div>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":16,"featured_media":22089,"comment_status":"open","ping_status":"open","sticky":false,"template":"wp-custom-template-plantilla-podcast-1","format":"standard","meta":{"ub_ctt_via":"","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","_eb_attr":"","om_disable_all_campaigns":false,"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[62],"tags":[271],"ppma_author":[333],"featured_image_src":"https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg","author_info":{"name":"Myriam Morales","url":"https:\/\/blog.lecosy.com.mx\/index.php\/author\/myriam-morales\/"},"featured_image_urls":{"full":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",1800,1200,false],"thumbnail":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",150,100,false],"medium":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",300,200,false],"medium_large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",768,512,false],"large":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",1024,683,false],"1536x1536":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",1536,1024,false],"2048x2048":["https:\/\/blog.lecosy.com.mx\/wp-content\/uploads\/2026\/07\/Destacada-texto-9.jpg",1800,1200,false]},"post_excerpt_stackable":"<p>Inicio Con\u00f3zcanos Soluciones Canal de Denuncias Gobierno Corporativo Beneficiario Controlador REPSE SIROC Pr\u00f3ximas Soluciones Blog Contacto Ingresar 3 errores que afectan la deducci\u00f3n fiscal de servicios especializados Myriam Morales 30 julio, 2026 Consideraciones clave En este art\u00edculo analizamos los principales errores relacionados con las obligaciones del REPSE que pueden poner en riesgo la deducci\u00f3n fiscal de los servicios especializados contratados por las empresas. Conocer las obligaciones del contratante, validar la documentaci\u00f3n proporcionada por las prestadoras de servicios&nbsp;y mantener evidencia del cumplimiento permite reducir riesgos fiscales relacionados con el&nbsp;Impuesto Sobre la Renta (ISR) e Impuesto al Valor Agregado (IVA). La contrataci\u00f3n&hellip;<\/p>\n","category_list":"<a href=\"https:\/\/blog.lecosy.com.mx\/index.php\/category\/repse\/\" rel=\"category tag\">REPSE<\/a>","comments_num":"0 comments","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>3 errores que afectan la deducci\u00f3n fiscal de servicios especializados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blog.lecosy.com.mx\/index.php\/2026\/07\/30\/3-errores-que-afectan-la-deduccion-fiscal-de-servicios-especializados\/\" \/>\n<meta property=\"og:locale\" content=\"es_MX\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"3 errores que afectan la deducci\u00f3n fiscal de servicios especializados\" \/>\n<meta property=\"og:url\" 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