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Cuatro medidas para aplicar el IVA en PYMES y servicios profesionales

Escrita por: Raúl Brenes

Escrita por: Raúl Brenes

El impuesto al valor agregado (IVA) implica una serie de cambios que tanto las micro, pequeñas y medianas empresas (mipymes) como profesionales independientes deberán considerar y dar seguimiento.

“Es recomendable informarse de las resoluciones que la Administración Tributaria emite constantemente, porque en ellas se aclaran algunos puntos que ni la Ley ni el reglamento definieron”, recomendó Alejandra Arguedas, gerente de impuestos y legal de Deloitte.

En todo caso, las empresas y quienes brindan servicios profesionales en diferentes áreas deben apoyarse en su contador y en el proveedor del sistema de facturación y de declaraciones.

Eso sí, se debe recordar que ante la Dirección General de Tributación el responsable es el contribuyente, es decir la mipyme o el profesional, no su contador ni el proveedor de sistemas.

Los especialistas también sugieren que las mipymes y los profesionales implementen varias acciones para no tener inconvenientes con Tributación.

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