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Registro contable del IVA

Description

Mind Map on Registro contable del IVA, created by Maricela Sánchez Hernández on 21/01/2019.

Mind Map by Maricela Sánchez Hernández, updated more than 1 year ago

	Created by Maricela Sánchez Hernández over 5 years ago

1226

Resource summary

Registro contable del IVA

Aspectos
1. tasa
  1. 16, 8 y 0%
2. Actividad
3. Zona de ubicación
Aspecto legal
1. Sujetos del impuesto
2. Sujetos obligados:
  1. Enajenen bienes
  2. Presten servicios independientes
  3. Otorguen uso o goce temporal de bienes
  4. Importen bienes y servicios
Aspecto contable
1. IVA acreditable
  1. Se carga del importe que el contribuyente traslada a sus proveedores
  2. Activo circulante
2. IVA por pagar
  1. Pasivo circulante
    1. Se abona del importe que el contribuyente le cobra a sus clientes

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