{"id":320,"date":"2010-09-06T16:11:00","date_gmt":"2010-09-06T16:11:00","guid":{"rendered":"https:\/\/sigocontando.com\/?p=320"},"modified":"2010-09-06T16:11:00","modified_gmt":"2010-09-06T16:11:00","slug":"iva-acreditable-actividades-gravadas-y-exentas","status":"publish","type":"post","link":"http:\/\/www.sigocontando.com\/?p=320","title":{"rendered":"IVA acreditable : actividades gravadas y exentas"},"content":{"rendered":"<p><\/p>\n<div style=\"clear: both; text-align: center;\"><a href=\"http:\/\/3.bp.blogspot.com\/_63v4tN3hr8I\/TIF_nbCO9dI\/AAAAAAAAAMc\/Efk5RncJ2r4\/s1600\/pantallas_iva.jpg\" style=\"margin-left: 1em; margin-right: 1em;\"><img decoding=\"async\" border=\"0\" ox=\"true\" src=\"http:\/\/3.bp.blogspot.com\/_63v4tN3hr8I\/TIF_nbCO9dI\/AAAAAAAAAMc\/Efk5RncJ2r4\/s320\/pantallas_iva.jpg\" \/><\/a><\/div>\n<p>Desde hace ya a\u00f1os la ley de IVA establece procedimientos de acreditamiento de IVA dependiendo las actividades que se lleven a cabo.<\/p>\n<p><\/p>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\">Dentro del articulo 5\u00ba de la ley de IVA nos habla del acreditamiento en&nbsp;el caso del IVA y nos dice en el caso de las actividades realizadas<\/div>\n<div style=\"clear: both; text-align: center;\"><a href=\"http:\/\/2.bp.blogspot.com\/_63v4tN3hr8I\/TIF86SmZtJI\/AAAAAAAAAME\/lr1KiXTHf-I\/s1600\/iva+acred.JPG\" style=\"margin-left: 1em; margin-right: 1em;\"><img decoding=\"async\" loading=\"lazy\" border=\"0\" height=\"87\" ox=\"true\" src=\"http:\/\/2.bp.blogspot.com\/_63v4tN3hr8I\/TIF86SmZtJI\/AAAAAAAAAME\/lr1KiXTHf-I\/s400\/iva+acred.JPG\" width=\"400\" \/><\/a><\/div>\n<div style=\"clear: both; text-align: center;\"><\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\">En el caso del segundo y tercer punto la ley de ISR (art 32 fracci\u00f3n XV) establece que ser\u00e1 deducible el IVA al que no se tenga derecho a acreditamiento (esto en los supuestos de actividades exentas o actividades gravadas-exentas)<\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\"><\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\"><strong>Casos practicos<\/strong><\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\">Realizacion de actividades gravadas (tasa general 16% y 0%)<\/div>\n<p><a name='more'><\/a><\/p>\n<div style=\"clear: both; text-align: center;\"><\/div>\n<div style=\"clear: both; text-align: center;\"><a href=\"http:\/\/1.bp.blogspot.com\/_63v4tN3hr8I\/TIF9WZd82OI\/AAAAAAAAAMM\/igYfG8zCzgQ\/s1600\/iva+acred+PROC+1.JPG\" style=\"margin-left: 1em; margin-right: 1em;\"><img decoding=\"async\" border=\"0\" ox=\"true\" src=\"http:\/\/1.bp.blogspot.com\/_63v4tN3hr8I\/TIF9WZd82OI\/AAAAAAAAAMM\/igYfG8zCzgQ\/s320\/iva+acred+PROC+1.JPG\" \/><\/a><\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\"><\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\">Caso practico en el caso de&nbsp;actividades gravadas y exenta<\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\"><\/div>\n<div style=\"clear: both; text-align: center;\"><a href=\"http:\/\/2.bp.blogspot.com\/_63v4tN3hr8I\/TIF9a_YXo1I\/AAAAAAAAAMU\/rVjx3iMiDQY\/s1600\/iva+acred+PROC+2.JPG\" style=\"margin-left: 1em; margin-right: 1em;\"><img decoding=\"async\" loading=\"lazy\" border=\"0\" height=\"400\" ox=\"true\" src=\"http:\/\/2.bp.blogspot.com\/_63v4tN3hr8I\/TIF9a_YXo1I\/AAAAAAAAAMU\/rVjx3iMiDQY\/s400\/iva+acred+PROC+2.JPG\" width=\"360\" \/><\/a><\/div>\n<div style=\"border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none;\"><\/div>\n<p>El calculo comentado en el punto de proporcion es mensual, la ley tambien considera un calculo de prporcion anual puntualizado en el art 5\u00ba&nbsp;B<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Desde hace ya a\u00f1os la ley de IVA establece procedimientos de acreditamiento de IVA dependiendo las actividades que se lleven a cabo. Dentro del articulo 5\u00ba de la ley de &hellip; <a href=\"http:\/\/www.sigocontando.com\/?p=320\" class=\"more-link\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[148,94],"tags":[],"_links":{"self":[{"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=\/wp\/v2\/posts\/320"}],"collection":[{"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=320"}],"version-history":[{"count":0,"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=\/wp\/v2\/posts\/320\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=320"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.sigocontando.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}