{"id":8098,"date":"2023-05-08T20:01:34","date_gmt":"2023-05-08T20:01:34","guid":{"rendered":"https:\/\/lamassu.mx\/?p=8098"},"modified":"2026-02-20T16:29:18","modified_gmt":"2026-02-21T00:29:18","slug":"garantia-de-interes-fiscal-gif","status":"publish","type":"post","link":"https:\/\/lamassu.mx\/en\/garantia-de-interes-fiscal-gif\/","title":{"rendered":"Garant\u00eda de Inter\u00e9s Fiscal: GIF"},"content":{"rendered":"<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.miskuentas.com\/wp-content\/uploads\/2021\/10\/pacto-fiscal.png\" alt=\"MANIPULACI\u00d3N DE DATOS SOBRE PACTO FISCAL | misKuentas : misKuentas\"\/><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size\">Cuando los contribuyentes tienen a su cargo un cr\u00e9dito fiscal exigible por la autoridad fiscal, ser\u00e1n sujetos al <strong>procedimiento administrativo de ejecuci\u00f3n, mecanismo utilizado por la autoridad para cobrar coactivamente (por la fuerza), el monto adeudado.<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color\" style=\"font-size:30px\">\u00bfQu\u00e9 es la garant\u00eda del inter\u00e9s fiscal?<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size\">Como cualquier&nbsp; garant\u00eda, sirve para asegurar al acreedor el cumplimiento de una obligaci\u00f3n contra\u00edda por el deudor. La <strong>garant\u00eda del inter\u00e9s fiscal (GIF) <\/strong>es otorgada por los contribuyentes a la autoridad fiscal para asegurar el cumplimiento de un <strong>cr\u00e9dito fiscal<\/strong> que no se ha&nbsp; cubierto. Al otorgar la garant\u00eda e<strong>l contribuyente evita el cobro coactivo del cr\u00e9dito fiscal<\/strong>, y la autoridad asegura el futuro cumplimiento de la obligaci\u00f3n.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">Con la garant\u00eda del inter\u00e9s fiscal, el Servicio de Administraci\u00f3n Tributaria (SAT), act\u00faa con fundamento en el <strong>C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong>, el <strong>Reglamento del C\u00f3digo Fiscal de la Federaci\u00f3n<\/strong>, la <strong>Resoluci\u00f3n Miscel\u00e1nea vigente y la Ley General de Procedimiento Contencioso Administrativo<\/strong>. Adem\u00e1s de estos ordenamientos legales, el Instituto Mexicano del Seguro Social (IMSS) respecto a sus cr\u00e9ditos fiscales aplica lo dispuesto por la Ley del Seguro Socia<a href=\"http:\/\/www.diputados.gob.mx\/LeyesBiblio\/pdf\/92_230421.pdf\">l<\/a>, y por lo que respecta al Instituto del Fondo Nacional de la Vivienda para los Trabajadores (INFONAVIT) para sus cr\u00e9ditos fiscales aplica adem\u00e1s lo establecido por la <strong>Ley del Instituto del Fondo Nacional de la Vivienda para los Trabajadores <\/strong>y el <strong>Reglamento Interior del Fondo Nacional de la Vivienda para los Trabajadores <\/strong>en Materia de Facultades como Organismo Aut\u00f3nomo.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size\">Los supuestos previstos de la garant\u00eda del inter\u00e9s fiscal son diversos y su configuraci\u00f3n en la realidad puede variar y por ende dar lugar a consecuencias jur\u00eddicas distintas. Con respecto al SAT las siguientes son posibles acciones que pueden ocurrir:<\/p>\n\n\n\n<p class=\"has-text-align-right has-black-color has-text-color has-medium-font-size\">\u00b7 Aumento de Garant\u00eda del Inter\u00e9s Fiscal ante el Servicio de Administraci\u00f3n Tributaria (SAT)<\/p>\n\n\n\n<p class=\"has-text-align-right has-black-color has-text-color has-medium-font-size\">\u00b7 Sustituci\u00f3n de Garant\u00eda del Inter\u00e9s Fiscal ante el SAT.<\/p>\n\n\n\n<p class=\"has-text-align-right has-black-color has-text-color has-medium-font-size\">\u00b7 Disminuci\u00f3n de Garant\u00eda del Inter\u00e9s Fiscal ante el Servicio de Administraci\u00f3n Tributaria (SAT)<\/p>\n\n\n\n<p class=\"has-text-align-right has-black-color has-text-color has-medium-font-size\">\u00b7 Cancelaci\u00f3n de Garant\u00eda del Inter\u00e9s Fiscal ante el Servicio de Administraci\u00f3n Tributaria (SAT)<\/p>\n\n\n\n<p class=\"has-text-align-center has-black-color has-text-color has-medium-font-size\">Ya sea que el requerimiento de pago sea de parte del SAT, IMSS o INFONAVIT, en <strong>Lamassu Abogados Fiscalistas<\/strong> podemos ayudarle a lograr los mejores resultados, dependiendo de las variables presentes.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-medium-font-size\">Es importante considerar que la <strong>GIF<\/strong> no es una opci\u00f3n para todos los contribuyentes y est\u00e1 sujeta a ciertas restricciones y requisitos establecidos por la <strong>ley fiscal mexicana.<\/strong> Adem\u00e1s, el uso de la GIF puede tener implicaciones financieras y legales significativas para los contribuyentes, <strong>por lo que es recomendable buscar asesor\u00eda especializada antes de solicitarla<\/strong>.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cuando los contribuyentes tienen a su cargo un cr\u00e9dito fiscal exigible por la autoridad fiscal, ser\u00e1n sujetos al procedimiento administrativo de ejecuci\u00f3n, mecanismo utilizado por la autoridad para cobrar coactivamente (por la fuerza), el monto adeudado. \u00bfQu\u00e9 es la garant\u00eda del inter\u00e9s fiscal? Como cualquier&nbsp; garant\u00eda, sirve para asegurar al acreedor el cumplimiento de una [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":11645,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[2,1],"tags":[],"class_list":["post-8098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Garant\u00eda de Inter\u00e9s Fiscal: GIF - Lamassu<\/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:\/\/lamassu.mx\/en\/garantia-de-interes-fiscal-gif\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Garant\u00eda de Inter\u00e9s Fiscal: GIF - Lamassu\" \/>\n<meta property=\"og:description\" content=\"Cuando los contribuyentes tienen a su cargo un cr\u00e9dito fiscal exigible por la autoridad fiscal, ser\u00e1n sujetos al procedimiento administrativo de ejecuci\u00f3n, mecanismo utilizado por la autoridad para cobrar coactivamente (por la fuerza), el monto adeudado. \u00bfQu\u00e9 es la garant\u00eda del inter\u00e9s fiscal? 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