Un año fiscal o año financiero es un periodo de 12 meses usado para calcular informes financieros anuales en negocios y otras organizaciones. En la mayoría de jurisdicciones hay leyes que regulan la contabilidad y requieren estos informes una vez cada doce meses. Este periodo en España y los países latinoamericanos normalmente empieza el 1 de enero y termina el 31 de diciembre del mismo año. Hay empresas que tienen ciertas características y formas de administración y su año fiscal dentro de la empresa empieza el 1 de julio y termina el 30 de junio del siguiente año. El año fiscal sirve para determinar el devengo de muchas obligaciones, tanto contables como tributarias.En México, el artículo 11 del Código Fiscal de la Federación establece que las contribuciones se calcularan por ejercicios fiscales, y que estos coincidirán con el año de calendario. Por eso al año fiscal también se le conoce como ejercicio fiscal.

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A fiscal year (or financial year, or sometimes budget year) is a period used for calculating annual ("yearly") financial statements in businesses and other organizations all over the world. In many jurisdictions, regulatory laws regarding accounting and taxation require such reports once per twelve months, but do not require that the period reported on constitutes a calendar year (that is, 1 January to 31 December). Fiscal years vary between businesses and countries. The "fiscal year" may also refer to the year used for income tax reporting. The 'fiscal year end' (FYE) is the date that marks the end of the fiscal year. Some companies choose to end their fiscal year such that it ends on the same day of the week each year, e.g. the day that is closest to a particular date (for example, the Friday closest to 31 December). Under such a system, some fiscal years will have 52 weeks and others 53 weeks. A major corporation that has adopted this approach is Cisco Systems. Nevertheless, the fiscal year is identical to the calendar year for about 65% of publicly traded companies in the United States and for a majority of large corporations in the UK and elsewhere (with notable exceptions Australia, New Zealand and Japan). Many universities have a fiscal year which ends during the summer, both to align the fiscal year with the academic year (and, in some cases involving public universities, with the state government's fiscal year), and because the school is normally less busy during the summer months. In the northern hemisphere this is July in one year to June in the next year. In the southern hemisphere this is January to December of a single calendar year. Some media/communication based organizations use a broadcast calendar as the basis for their fiscal year. The fiscal year is usually denoted by the year in which it ends, so United States of America federal government spending incurred on 14 November 2017 would belong to fiscal year 2018, operating on a fiscal calendar of October–September. The NFL uses the term "league year," which in effect forms the league's fiscal year. By rule, the fiscal year begins at 4 PM EDT on 10 March of each calendar year. All financial reports are based on each fiscal year. However, the fiscal year is denoted in the NFL by the year where it starts, not where it ends, unlike most designations.

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