{"id":43323,"date":"2020-01-21T11:24:53","date_gmt":"2020-01-21T17:24:53","guid":{"rendered":"https:\/\/www3.facturehoy.com\/home\/?p=43323"},"modified":"2020-01-22T09:11:35","modified_gmt":"2020-01-22T15:11:35","slug":"retencion-del-iva","status":"publish","type":"post","link":"https:\/\/www3.facturehoy.com\/home\/retencion-del-iva\/","title":{"rendered":"Retencion del IVA"},"content":{"rendered":"<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-family: arial, helvetica, sans-serif;\">En relaci\u00f3n con el paquete de reformas fiscales para el ejercicio 2020, a continuaci\u00f3n, les compartimos nuestro an\u00e1lisis sobre <strong><em>la obligaci\u00f3n de retener el 6% de IVA por servicios prestados<\/em> <\/strong>seg\u00fan el art\u00edculo 1-A de la Ley del IVA, mismo que fue reformado para agregar una fracci\u00f3n IV que a la letra dice:<\/span><\/span><\/p>\n<blockquote><p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">Art\u00edculo 1o.-A.- Est\u00e1n obligados a efectuar la retenci\u00f3n del impuesto que se les traslade, los contribuyentes que se ubiquen en alguno de los siguientes supuestos:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\">\u2026<\/span><\/p>\n<ol>\n<li><span style=\"font-family: arial, helvetica, sans-serif; font-size: 12pt;\"> Sean personas morales o personas f\u00edsicas con actividades empresariales, que reciban servicios a trav\u00e9s de los cuales se pongan a disposici\u00f3n del contratante o de una parte relacionada de \u00e9ste, personal que desempe\u00f1e sus funciones en las instalaciones del contratante o de una parte relacionada de \u00e9ste, o incluso fuera de \u00e9stas, est\u00e9n o no bajo la direcci\u00f3n, supervisi\u00f3n, coordinaci\u00f3n o dependencia del contratante, independientemente de la denominaci\u00f3n que se le d\u00e9 a la obligaci\u00f3n contractual. En este caso la retenci\u00f3n se har\u00e1 por el 6% del valor de la contraprestaci\u00f3n efectivamente pagada.<\/span><\/li>\n<\/ol>\n<\/blockquote>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">De acuerdo a lo anterior, se desprende que el hecho que genera la aplicaci\u00f3n de la retenci\u00f3n es \u201cponer personal a disposici\u00f3n del contratante\u201d, sin embargo, ante lo ambiguo de la disposici\u00f3n consideramos importante atender a los motivos que originaron la creaci\u00f3n de esta nueva obligaci\u00f3n, que es sobre los servicios de subcontrataci\u00f3n laboral en los t\u00e9rminos de la Ley Federal del Trabajo conocidos como \u201coutsourcing\u201d. Este criterio ya fue confirmado por la Procuradur\u00eda de Defensa del Contribuyente (PRODECON).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Asimismo, es importante no dejar de lado el an\u00e1lisis de las cl\u00e1usulas que se hayan pactado para la prestaci\u00f3n de los servicios que se lleven a cabo y verificar si se trata de servicios que claramente caigan en este supuesto.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Consideramos que ante la confusi\u00f3n que se ha generado, la Autoridad debe emitir en breve una postura oficial aclaratoria.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">En caso de encontrarse en este supuesto y proceder a la retenci\u00f3n citada, debe tomarse en cuenta que:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">La obligaci\u00f3n de efectuar la retenci\u00f3n es partir del 1 de enero de 2020.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">A trav\u00e9s de un art\u00edculo transitorio, se establece que las facturas que hayan quedado pendientes de pago al 31 de diciembre de 2019 y se paguen a m\u00e1s tardar el 10 de enero de 2020 podr\u00e1n no incluir la retenci\u00f3n mencionada.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Por las facturas que se liquiden despu\u00e9s del 10 de enero de 2020, mismas que no se deber\u00e1n cancelar y no contienen en el cuerpo del CFDI la retenci\u00f3n del 6%, el receptor de la factura deber\u00e1 emitirle al prestador del servicio un CFDI de retenciones en el cual refleje el 6% mencionado.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Escrito por:<br \/>\nYolanda Fern\u00e1ndez Aldaz<br \/>\nCertus Consultores<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En relaci\u00f3n con el paquete de reformas fiscales para el ejercicio 2020, a continuaci\u00f3n, les compartimos nuestro an\u00e1lisis sobre la obligaci\u00f3n de retener el 6% de IVA por servicios prestados seg\u00fan el art\u00edculo 1-A de la Ley del IVA, mismo que fue reformado para agregar una fracci\u00f3n IV que a la letra dice: Art\u00edculo 1o.-A.- [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":47532,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[3],"tags":[6562,6559,6558,6563,6560,6561,6557,55],"class_list":["post-43323","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-certus-consultores","tag-facturacion","tag-iva","tag-noticias","tag-obligaciones","tag-prodecon","tag-retenciones","tag-sat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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