{"id":3329,"date":"2021-03-05T19:04:17","date_gmt":"2021-03-05T19:04:17","guid":{"rendered":"https:\/\/qualityservicemex.com\/?p=3329"},"modified":"2025-11-05T11:53:34","modified_gmt":"2025-11-05T17:53:34","slug":"cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt","status":"publish","type":"post","link":"https:\/\/qualityservicemex.com\/en\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/","title":{"rendered":"Cu\u00e1ndo se est\u00e1 liberado de presentar la declaraci\u00f3n anual de RT"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3329\" class=\"elementor elementor-3329\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16bb8964 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16bb8964\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;arrow&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 700 10\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M350,10L340,0h20L350,10z\"\/>\n<\/svg>\t\t<\/div>\n\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-100 elementor-top-column elementor-element elementor-element-74c8b484\" data-id=\"74c8b484\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-698341d elementor-widget elementor-widget-heading\" data-id=\"698341d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Cu\u00e1ndo se est\u00e1 liberado de presentar la declaraci\u00f3n anual de RT<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fda2667 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"4fda2667\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-669a8b50 elementor-widget elementor-widget-heading\" data-id=\"669a8b50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Se debe tener presente que los empresarios determinen cada a\u00f1o su siniestralidad laboral y presenten su declaraci\u00f3n ante el IMSS<\/h2>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4eba65bf elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4eba65bf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-100 elementor-top-column elementor-element elementor-element-4c8facd7\" data-id=\"4c8facd7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4e06c4ef elementor-widget elementor-widget-spacer\" data-id=\"4e06c4ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2afbbcdf elementor-widget elementor-widget-text-editor\" data-id=\"2afbbcdf\" data-element_type=\"widget\" data-e-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\t\t<p>Las cuotas del Seguro de Riesgos de Trabajo \u2014SRT\u2014 se calculan multiplicando el salario base de cotizaci\u00f3n \u2014SBC\u2014 por la prima de riesgo de trabajo de cada patr\u00f3n y con ello costear los gastos efectuados por el IMSS para subrogar al patr\u00f3n de los deberes laborales.<\/p><p>Es por ello, que anualmente el empresario debe revisar su siniestralidad laboral, para establecer si sigue cotizando con la misma prima en el SRT, o si esta disminuye o aumenta, seg\u00fan los riesgos de trabajo sufridos por sus subordinados durante el periodo de que se trate (art. 74, LSS).<\/p><p>La declaraci\u00f3n de la prima del SRT debe presentarse a m\u00e1s el \u00faltimo d\u00eda del mes de febrero; de no hacerlo oportunamente, las empresas pueden ver perjudicadas su patrimonio porque el Instituto puede imponerles cr\u00e9ditos fiscales por concepto de diferencias, actualizaciones y recargos, as\u00ed como multas (art. 287, LSS y 32, fracc. V, Reglamento de la Ley del Seguro Social en materia de Afiliaci\u00f3n, Clasificaci\u00f3n de Empresas, Recaudaci\u00f3n y Fiscalizaci\u00f3n \u2014RACERF\u2014).<\/p><p>Todo patr\u00f3n debe presentar su declaraci\u00f3n anual de prima del SRT, salvo que se ubique en alguna de las siguientes excepciones:<\/p><ul><li><em>la prima de riesgo a declarar sea id\u00e9ntica a la comunicada en el a\u00f1o inmediato anterior<\/em>\u00a0(art. 32, fracc. V, \u00faltimo p\u00e1rrafo, RACERF)<\/li><li><em>no hubiese cumplido el a\u00f1o de c\u00f3mputo requerido (es decir del 1o. de enero al 31 de diciembre)<\/em>, ya sea porque se dieron de alta ante el IMSS despu\u00e9s del 1o. de enero, o cambiaron de actividades, en cuyo caso, deben cotizar con la prima media de su clase hasta completar todo un a\u00f1o de calendario (art. 32, fraccs. I y IV, RACERF)<\/li><li><em>hubiese comunicado una baja patronal y a los seis meses un alta con la misma actividad<\/em>\u00a0(art. 32, fracc. VII, RACERF), o<\/li><li><em>no haber tenido personal a su servicio por m\u00e1s de seis meses ni la baja patronal respectiva<\/em>\u00a0(art. 32, fracc. VII, tercer p\u00e1rrafo, RACERF).<\/li><\/ul><p>Sobre este \u00faltimo supuesto vale la pena comentar que la Procuradur\u00eda de la Defensa del Contribuyente \u2014Prodecon\u2014 emiti\u00f3 el criterio 46\/2020 de rubro: <b><strong><a href=\"https:\/\/idconline.mx\/archivos\/38\/1e\/35b420054530bfcdc5f537400f42\/criterio-jurisdiccional-46-docx\" data-cms-ai=\"0\">PRIMA DEL SEGURO DE RIESGOS DE TRABAJO. SU DETERMINACI\u00d3N Y LA MULTA POR LA OMISI\u00d3N EN SU PRESENTACI\u00d3N SON ILEGALES SI SE ACREDITA QUE DURANTE EL PERIODO RESPECTIVO EL PATR\u00d3N DIO DE BAJA A LA TOTALIDAD DE SUS TRABAJADORES<\/a><\/strong><\/b>, en el cual indica que\u00a0<em>cesa la obligaci\u00f3n patronal de determinar la prima de riesgos de trabajo, cuando el patr\u00f3n presente los avisos de baja de la totalidad de sus trabajadores, porque es un hecho que la conclusi\u00f3n de la relaci\u00f3n laboral pone fin a las obligaciones patronales.<\/em><\/p><p>No obstante, para estar seguro de que se cae en esta hip\u00f3tesis, los patrones deben revisar que realmente hubiesen transcurrido seis meses desde la presentaci\u00f3n de la baja de sus trabajadores; en caso contrario, se entiende que debe presentarse para evitar ser multado.<\/p><p>Finalmente, de encontrarse en el supuesto de contar con menos de 10 asegurados, si bien el patr\u00f3n puede optar por presentar o no la declaraci\u00f3n anual correspondiente o cubrir la prima media respectiva, es indispensable que al elegir esta \u00faltima alternativa lo haga del conocimiento del Seguro Social en el \u00e1rea de Clasificaci\u00f3n de Empresas de la Subdelegaci\u00f3n del IMSS que concierne al domicilio de su registro patronal.<\/p>\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3bd2a64a elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3bd2a64a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-100 elementor-top-column elementor-element elementor-element-67d42592\" data-id=\"67d42592\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5122f595 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5122f595\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-779c3a4b elementor-widget elementor-widget-heading\" data-id=\"779c3a4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u00a1Comparte este art\u00edculo!<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49ffdd4d elementor-share-buttons--view-icon-text elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"49ffdd4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tFacebook\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tWhatsApp\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on twitter\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tTwitter\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tLinkedIn\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\" data-no-translation-aria-label=\"\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-share-btn__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__title\">\n\t\t\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f8e4922 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f8e4922\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\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-100 elementor-top-column elementor-element elementor-element-6319b254\" data-id=\"6319b254\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c624d6f elementor-widget elementor-widget-heading\" data-id=\"1c624d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">M\u00e1s art\u00edculos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-560df912 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"560df912\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Se debe tener presente que los empresarios determinen cada a\u00f1o su siniestralidad laboral y presenten su declaraci\u00f3n ante el IMSS<\/p>","protected":false},"author":2,"featured_media":3320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"normal-width-container","site-content-style":"unboxed","site-sidebar-style":"unboxed","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"disabled","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-3329","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Exenci\u00f3n declaraci\u00f3n anual: cu\u00e1ndo no presentarla en M\u00e9xico<\/title>\n<meta name=\"description\" content=\"Conoce los casos de exenci\u00f3n de declaraci\u00f3n anual en M\u00e9xico. Aprende cu\u00e1ndo no est\u00e1s obligado a presentarla y evita sanciones fiscales.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/qualityservicemex.com\/en\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Exenci\u00f3n declaraci\u00f3n anual: cu\u00e1ndo no presentarla en M\u00e9xico\" \/>\n<meta property=\"og:description\" content=\"Conoce los casos de exenci\u00f3n de declaraci\u00f3n anual en M\u00e9xico. Aprende cu\u00e1ndo no est\u00e1s obligado a presentarla y evita sanciones fiscales.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/qualityservicemex.com\/en\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/\" \/>\n<meta property=\"og:site_name\" content=\"Quality Service\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/QualityServiceMex\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-05T19:04:17+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-05T17:53:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2021\/03\/cooperation-analyst-chart-professional-paper-economics.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Quality Service M\u00e9xico\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Quality Service M\u00e9xico\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/\"},\"author\":{\"name\":\"Quality Service M\u00e9xico\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#\\\/schema\\\/person\\\/05873c6375d899ef7337481c4fe584c0\"},\"headline\":\"Cu\u00e1ndo se est\u00e1 liberado de presentar la declaraci\u00f3n anual de RT\",\"datePublished\":\"2021-03-05T19:04:17+00:00\",\"dateModified\":\"2025-11-05T17:53:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/\"},\"wordCount\":682,\"publisher\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qualityservicemex.com\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/cooperation-analyst-chart-professional-paper-economics.jpg\",\"articleSection\":[\"Art\u00edculo\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/\",\"url\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/\",\"name\":\"Exenci\u00f3n declaraci\u00f3n anual: cu\u00e1ndo no presentarla en M\u00e9xico\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/qualityservicemex.com\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/cooperation-analyst-chart-professional-paper-economics.jpg\",\"datePublished\":\"2021-03-05T19:04:17+00:00\",\"dateModified\":\"2025-11-05T17:53:34+00:00\",\"description\":\"Conoce los casos de exenci\u00f3n de declaraci\u00f3n anual en M\u00e9xico. Aprende cu\u00e1ndo no est\u00e1s obligado a presentarla y evita sanciones fiscales.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#primaryimage\",\"url\":\"https:\\\/\\\/qualityservicemex.com\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/cooperation-analyst-chart-professional-paper-economics.jpg\",\"contentUrl\":\"https:\\\/\\\/qualityservicemex.com\\\/wp-content\\\/uploads\\\/2021\\\/03\\\/cooperation-analyst-chart-professional-paper-economics.jpg\",\"width\":1500,\"height\":1000,\"caption\":\"declaraci\u00f3n anual SAT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/2021\\\/03\\\/05\\\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/qualityservicemex.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cu\u00e1ndo se est\u00e1 liberado de presentar la declaraci\u00f3n anual de RT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#website\",\"url\":\"https:\\\/\\\/qualityservicemex.com\\\/\",\"name\":\"Quality Service\",\"description\":\"Tus mejores aliados en recursos humanos.\",\"publisher\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/qualityservicemex.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#organization\",\"name\":\"Quality Service M\u00e9xico\",\"url\":\"https:\\\/\\\/qualityservicemex.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/qualityservicemex.com\\\/wp-content\\\/uploads\\\/2020\\\/08\\\/Logo-Azul-scaled.png\",\"contentUrl\":\"https:\\\/\\\/qualityservicemex.com\\\/wp-content\\\/uploads\\\/2020\\\/08\\\/Logo-Azul-scaled.png\",\"width\":2560,\"height\":1528,\"caption\":\"Quality Service M\u00e9xico\"},\"image\":{\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/QualityServiceMex\\\/\",\"https:\\\/\\\/www.instagram.com\\\/qualityservicemex\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/qualityservicemex.com\\\/#\\\/schema\\\/person\\\/05873c6375d899ef7337481c4fe584c0\",\"name\":\"Quality Service M\u00e9xico\",\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/18554301\\\/admin\\\/dashboard\\\/\",\"qualityservicemex\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Exenci\u00f3n declaraci\u00f3n anual: cu\u00e1ndo no presentarla en M\u00e9xico","description":"Conoce los casos de exenci\u00f3n de declaraci\u00f3n anual en M\u00e9xico. Aprende cu\u00e1ndo no est\u00e1s obligado a presentarla y evita sanciones fiscales.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/qualityservicemex.com\/en\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/","og_locale":"en_US","og_type":"article","og_title":"Exenci\u00f3n declaraci\u00f3n anual: cu\u00e1ndo no presentarla en M\u00e9xico","og_description":"Conoce los casos de exenci\u00f3n de declaraci\u00f3n anual en M\u00e9xico. Aprende cu\u00e1ndo no est\u00e1s obligado a presentarla y evita sanciones fiscales.","og_url":"https:\/\/qualityservicemex.com\/en\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/","og_site_name":"Quality Service","article_publisher":"https:\/\/www.facebook.com\/QualityServiceMex\/","article_published_time":"2021-03-05T19:04:17+00:00","article_modified_time":"2025-11-05T17:53:34+00:00","og_image":[{"width":1500,"height":1000,"url":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2021\/03\/cooperation-analyst-chart-professional-paper-economics.jpg","type":"image\/jpeg"}],"author":"Quality Service M\u00e9xico","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Quality Service M\u00e9xico","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#article","isPartOf":{"@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/"},"author":{"name":"Quality Service M\u00e9xico","@id":"https:\/\/qualityservicemex.com\/#\/schema\/person\/05873c6375d899ef7337481c4fe584c0"},"headline":"Cu\u00e1ndo se est\u00e1 liberado de presentar la declaraci\u00f3n anual de RT","datePublished":"2021-03-05T19:04:17+00:00","dateModified":"2025-11-05T17:53:34+00:00","mainEntityOfPage":{"@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/"},"wordCount":682,"publisher":{"@id":"https:\/\/qualityservicemex.com\/#organization"},"image":{"@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#primaryimage"},"thumbnailUrl":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2021\/03\/cooperation-analyst-chart-professional-paper-economics.jpg","articleSection":["Art\u00edculo"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/","url":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/","name":"Exenci\u00f3n declaraci\u00f3n anual: cu\u00e1ndo no presentarla en M\u00e9xico","isPartOf":{"@id":"https:\/\/qualityservicemex.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#primaryimage"},"image":{"@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#primaryimage"},"thumbnailUrl":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2021\/03\/cooperation-analyst-chart-professional-paper-economics.jpg","datePublished":"2021-03-05T19:04:17+00:00","dateModified":"2025-11-05T17:53:34+00:00","description":"Conoce los casos de exenci\u00f3n de declaraci\u00f3n anual en M\u00e9xico. Aprende cu\u00e1ndo no est\u00e1s obligado a presentarla y evita sanciones fiscales.","breadcrumb":{"@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#primaryimage","url":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2021\/03\/cooperation-analyst-chart-professional-paper-economics.jpg","contentUrl":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2021\/03\/cooperation-analyst-chart-professional-paper-economics.jpg","width":1500,"height":1000,"caption":"declaraci\u00f3n anual SAT"},{"@type":"BreadcrumbList","@id":"https:\/\/qualityservicemex.com\/2021\/03\/05\/cuando-se-esta-liberado-de-presentar-la-declaracion-anual-de-rt\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/qualityservicemex.com\/"},{"@type":"ListItem","position":2,"name":"Cu\u00e1ndo se est\u00e1 liberado de presentar la declaraci\u00f3n anual de RT"}]},{"@type":"WebSite","@id":"https:\/\/qualityservicemex.com\/#website","url":"https:\/\/qualityservicemex.com\/","name":"Quality Service","description":"Tus mejores aliados en recursos humanos.","publisher":{"@id":"https:\/\/qualityservicemex.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/qualityservicemex.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/qualityservicemex.com\/#organization","name":"Quality Service M\u00e9xico","url":"https:\/\/qualityservicemex.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/qualityservicemex.com\/#\/schema\/logo\/image\/","url":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2020\/08\/Logo-Azul-scaled.png","contentUrl":"https:\/\/qualityservicemex.com\/wp-content\/uploads\/2020\/08\/Logo-Azul-scaled.png","width":2560,"height":1528,"caption":"Quality Service M\u00e9xico"},"image":{"@id":"https:\/\/qualityservicemex.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/QualityServiceMex\/","https:\/\/www.instagram.com\/qualityservicemex\/"]},{"@type":"Person","@id":"https:\/\/qualityservicemex.com\/#\/schema\/person\/05873c6375d899ef7337481c4fe584c0","name":"Quality Service M\u00e9xico","sameAs":["https:\/\/www.linkedin.com\/company\/18554301\/admin\/dashboard\/","qualityservicemex"]}]}},"_links":{"self":[{"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/posts\/3329","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/comments?post=3329"}],"version-history":[{"count":8,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/posts\/3329\/revisions"}],"predecessor-version":[{"id":12839,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/posts\/3329\/revisions\/12839"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/media\/3320"}],"wp:attachment":[{"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/media?parent=3329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/categories?post=3329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qualityservicemex.com\/en\/wp-json\/wp\/v2\/tags?post=3329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}