{"id":6075,"date":"2023-07-17T09:50:08","date_gmt":"2023-07-17T15:50:08","guid":{"rendered":"https:\/\/www.facturando.mx\/blog\/?p=6075"},"modified":"2023-07-17T18:05:53","modified_gmt":"2023-07-18T00:05:53","slug":"quienes-estan-obligados-a-retener-iva","status":"publish","type":"post","link":"https:\/\/www.facturando.mx\/blog\/2023\/07\/17\/quienes-estan-obligados-a-retener-iva\/","title":{"rendered":"\u00bfQui\u00e9nes est\u00e1n obligados a retener IVA?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Como recordar\u00e1s, todos los contribuyentes, sean personas f\u00edsicas o morales, deben de emitir Comprobantes Fiscales Digitales por Internet (CFDI) por los actos \u00f3 actividades que realicen, siendo \u00e9stas las siguientes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enajenen bienes.<\/li>\n\n\n\n<li>Presten servicios independientes.<\/li>\n\n\n\n<li>Otorguen el uso o goce temporal de bienes.<\/li>\n\n\n\n<li>Importen bienes o servicios.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bajo estos actos, todos los contribuyentes est\u00e1n obligados al pago del impuesto al valor agregado (IVA), pero \u00bfqui\u00e9nes de estos est\u00e1n obligados, adicionalmente, a efectuar espec\u00edficamente la retenci\u00f3n del impuesto al valor agregado?.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cabe mencionar, que existe una gran cantidad de contribuyentes personas f\u00edsicas y tambi\u00e9n, personas morales a las cuales les retienen el IVA, por las actividades o actos que llevan a cabo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A continuaci\u00f3n, te mostramos aquellos contribuyentes que est\u00e1n obligados a efectuar la retenci\u00f3n del impuesto que se les traslade y que se ubiquen en alguno de los siguientes supuestos:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Sean instituciones de cr\u00e9dito que adquieran bienes mediante daci\u00f3n en pago o adjudicaci\u00f3n judicial o fiduciaria.<\/li>\n\n\n\n<li>Sean personas morales que:<\/li>\n<\/ol>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reciban servicios personales independientes, o usen o gocen temporalmente bienes, prestados u otorgados por personas f\u00edsicas, respectivamente.<\/li>\n\n\n\n<li>Adquieran desperdicios para ser utilizados como insumo de su actividad industrial o para su comercializaci\u00f3n.<\/li>\n\n\n\n<li>Reciban servicios de autotransporte terrestre de bienes, prestados por personas f\u00edsicas o morales.<\/li>\n\n\n\n<li>Reciban servicios prestados por comisionistas, cuando \u00e9stos sean personas f\u00edsicas.<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\">\n<li>Sean personas f\u00edsicas o morales que adquieran bienes tangibles, o los usen o gocen temporalmente, que enajenen u otorguen residentes en el extranjero sin establecimiento permanente en el pa\u00eds.<\/li>\n\n\n\n<li>No efectuar\u00e1n la retenci\u00f3n a que se refiere este art\u00edculo las personas f\u00edsicas o morales que est\u00e9n obligadas al pago del impuesto exclusivamente por la importaci\u00f3n de bienes.<\/li>\n\n\n\n<li>Quienes efect\u00faen la retenci\u00f3n a que se refiere este art\u00edculo sustituir\u00e1n al enajenante, prestador de servicio u otorgante del uso o goce temporal de bienes en la obligaci\u00f3n de pago y entero del impuesto.<\/li>\n\n\n\n<li>El retenedor efectuar\u00e1 la retenci\u00f3n del impuesto en el momento en el que pague el precio o la contraprestaci\u00f3n y sobre el monto de lo efectivamente pagado y lo enterar\u00e1 mediante declaraci\u00f3n en las oficinas autorizadas, conjuntamente con el pago del impuesto correspondiente al mes en el cual se efect\u00fae la retenci\u00f3n o, en su defecto, a m\u00e1s tardar el d\u00eda 17 del mes siguiente a aqu\u00e9l en el que hubiese efectuado la retenci\u00f3n, sin que contra el entero de la retenci\u00f3n pueda realizarse acreditamiento, compensaci\u00f3n o disminuci\u00f3n alguna.<\/li>\n\n\n\n<li>El Ejecutivo Federal, en el reglamento de esta ley, podr\u00e1 autorizar una retenci\u00f3n menor al total del impuesto causado, tomando en consideraci\u00f3n las caracter\u00edsticas del sector o de la cadena productiva de que se trate, el control del cumplimiento de obligaciones fiscales, as\u00ed como la necesidad demostrada de recuperar con mayor oportunidad el impuesto acreditable.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Hemos querido desarrollar este articulo para dar un poco de claridad sobre este tema, ya que constantemente nuestros clientes nos hacen esta pregunta y quisimos compartir con todos ellos la informaci\u00f3n que tenemos al respecto<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esperamos que este art\u00edculo te haya sido de utilidad y te invitamos a estar atento a este blog y a seguirnos en nuestras redes sociales (<a href=\"https:\/\/twitter.com\/FacturandoMX\" target=\"_blank\" rel=\"noopener\" title=\"\">Twitter<\/a>, <a href=\"https:\/\/www.facebook.com\/people\/Facturando\/100064014306286\/\" target=\"_blank\" rel=\"noopener\" title=\"\">Facebook<\/a>, <a href=\"https:\/\/www.youtube.com\/channel\/UCGZrk5l9eU6bxg3AiD48UPA\" target=\"_blank\" rel=\"noopener\" title=\"\">YouTube<\/a>) donde estaremos publicando m\u00e1s contenido de este estilo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hasta la pr\u00f3xima.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Como recordar\u00e1s, todos los contribuyentes, sean personas f\u00edsicas o morales, deben de emitir Comprobantes Fiscales Digitales por Internet (CFDI) por los actos \u00f3 actividades que realicen, siendo \u00e9stas las siguientes: Bajo estos actos, todos los contribuyentes est\u00e1n obligados al pago <a class=\"more-link\" href=\"https:\/\/www.facturando.mx\/blog\/2023\/07\/17\/quienes-estan-obligados-a-retener-iva\/\">Seguir leyendo <span class=\"screen-reader-text\">  \u00bfQui\u00e9nes est\u00e1n obligados a retener IVA?<\/span><span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[78,431,20,201,439,514,58,171,40,76],"tags":[7,11,79,208,339,515,106,168,96,143],"class_list":["post-6075","post","type-post","status-publish","format-standard","hentry","category-cfdi","category-contribuyente","category-factura-electronica","category-persona-fisica","category-persona-moral","category-retencion-de-iva","category-retenciones","category-rfc","category-sat","category-xml","tag-cfdi","tag-comprobante-fiscal-digital-por-internet","tag-factura-electronica","tag-persona-fisica","tag-persona-moral","tag-retencion-de-iva","tag-retenciones","tag-rfc","tag-sat","tag-xml"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Qu\u00e9 personas o contribuyentes est\u00e1n obligados a 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