{"id":1242,"date":"2020-01-08T04:08:43","date_gmt":"2020-01-08T04:08:43","guid":{"rendered":"https:\/\/linsa.com.mx\/?p=1242"},"modified":"2020-01-08T04:08:43","modified_gmt":"2020-01-08T04:08:43","slug":"retencion-del-6-de-iva-para-los-contratistas-de-empresas-de-servicios-regulacion-2020","status":"publish","type":"post","link":"https:\/\/linsa.com.mx\/en\/retencion-del-6-de-iva-para-los-contratistas-de-empresas-de-servicios-regulacion-2020\/","title":{"rendered":"Retenci\u00f3n del 6% (de iva) para los contratistas de empresas de servicios Regulaci\u00f3n 2020"},"content":{"rendered":"
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Regulaci\u00f3n 2020.<\/strong><\/p>

A trav\u00e9s de la Secretar\u00eda de Haciendo, a partir de este a\u00f1o se implementa una nueva obligaci\u00f3n para los contratistas de empresas prestadoras de servicio que manejen el esquema de outsourcing.<\/p>

\u00bfQu\u00e9 es outsourcing?<\/strong><\/p>

Es un esquema que permite subcontratar los servicios de una compa\u00f1\u00eda que provee mano de obra, esto incrementa su productividad y reduce el trabajo administrativo. Hace m\u00e1s eficiente el uso del tiempo y permite que las empresas se enfoquen en su core business<\/p>

Esta nueva medida consiste en que el responsable de enterar a la autoridad y solventar a el pago del Impuesto de Valor Agregado (IVA) ser\u00e1 el contratante y no el contratista. Esto significa que quien adquiera los servicios de una empresa deber\u00e1 retener 6 puntos del 16% de IVA de cualquier factura expedida por los servicios mencionados. Dicho impuesto deber\u00e1 ser pagado por parte del cliente directamente al SAT cada mes.<\/p>

Es decir, la obligaci\u00f3n fiscal se traslada de la empresa prestadora del servicio de \u201csubcontrataci\u00f3n\u201d a la empresa que contrata dicho servicio. De esta forma, el contratista podr\u00e1 acreditar este impuesto en sus pr\u00f3ximas declaraciones.<\/p>

Para el cumplimiento de esta nueva norma, se adiciona una nueva fracci\u00f3n (IV*) al art\u00edculo 1 \u2013 A de la Ley del IVA. Al mismo tiempo se reforman los art\u00edculos 5, fracci\u00f3n II, y 32, fracci\u00f3n VIII, de la misma ley, lo que implica uqe se eliminan las obligaciones que establecen en estos art\u00edculos para contratantes y contratistas. Es importante mencionar que estos art\u00edculos obligaban a la empresa prestadora de servicios a proporcionar documentaci\u00f3n e informaci\u00f3n sobre las operaciones de subcontrataci\u00f3n laboral.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Regulaci\u00f3n 2020. A trav\u00e9s de la Secretar\u00eda de Haciendo, a partir de este a\u00f1o se implementa una nueva obligaci\u00f3n para […]<\/p>\n","protected":false},"author":1,"featured_media":1245,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[28],"tags":[],"class_list":["post-1242","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulo"],"yoast_head":"\nRetenci\u00f3n del 6% (de iva) para los contratistas de empresas de servicios Regulaci\u00f3n 2020 - Linsa<\/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:\/\/linsa.com.mx\/en\/retencion-del-6-de-iva-para-los-contratistas-de-empresas-de-servicios-regulacion-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retenci\u00f3n del 6% (de iva) para los contratistas de empresas de servicios Regulaci\u00f3n 2020 - Linsa\" \/>\n<meta property=\"og:description\" content=\"Regulaci\u00f3n 2020. 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