{"id":72210,"date":"2008-05-05T03:00:00","date_gmt":"2008-05-05T06:00:00","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/afip-retenciones-optativas-de-iva\/"},"modified":"2008-05-05T03:00:00","modified_gmt":"2008-05-05T06:00:00","slug":"afip-retenciones-optativas-de-iva","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/afip-retenciones-optativas-de-iva\/","title":{"rendered":"AFIP: RETENCIONES OPTATIVAS DE IVA"},"content":{"rendered":"<div><span style=\"color: #0000ff;\">Arranca un nuevo r\u00e9gimen optativo para retenciones en el  IVA<\/span><\/div>\n<div><\/div>\n<div>\n<div>Fuente: Infobae Profesional, jueves 1 de mayo de 2008 &#8212; La  Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) dispuso un nuevo r\u00e9gimen  opcional de retenciones en el Impuesto al Valor Agregado (IVA) aplicable desde  el 1 de mayo a las operaciones que se cancelen -de manera total o parcial- con  la emisi\u00f3n de pagar\u00e9s, letras de cambio o cheques diferidos. Las nuevas  pautas ser\u00e1n de aplicaci\u00f3n \u00abopcional\u00bb para los pagos que se realicen, mediante  la entrega de documentos, a partir de este jueves.<br \/>La AFIP estableci\u00f3 que  \u00abante una operaci\u00f3n que se cancele con la emisi\u00f3n de pagar\u00e9s, letras de cambio o  cheques diferidos, el agente de retenci\u00f3n efectuar\u00e1 la detracci\u00f3n que  corresponda en el momento de emitir los respectivos documentos o en el acto de  endosarlos cuando se trate de documentos de terceros\u00bb.<br \/>Por lo tanto, el  importe del documento a emitir o a entregar, ser\u00e1 igual a la diferencia entre la  suma a cancelar y la correspondiente a la retenci\u00f3n a practicar.<br \/>Asimismo, se  aclara que \u00abcuando el importe de la operaci\u00f3n se cancele en cuotas mediante la  entrega de documentos, el monto de la retenci\u00f3n se determinar\u00e1 considerando el  importe total de la operaci\u00f3n\u00bb.<br \/>\u00abSi la retenci\u00f3n a practicar supera el monto  de la primera cuota, el excedente se detraer\u00e1 de las inmediatas siguientes hasta  su total cobertura\u00bb, agrega el nuevo marco normativo.<\/div>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div><span style=\"color: #0000ff;\">Arranca un nuevo r\u00e9gimen optativo para retenciones en el  IVA<\/span><\/div>\n<div><\/div>\n<div>\n<div>Fuente: Infobae Profesional, jueves 1 de mayo de 2008 &#8212; La  Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) dispuso un nuevo r\u00e9gimen  opcional de retenciones en el Impuesto al Valor Agregado (IVA) aplicable desde  el 1 de mayo a las operaciones que se cancelen -de manera total o parcial- con  la emisi\u00f3n de pagar\u00e9s, letras de cambio o cheques diferidos.<\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","ast-disable-related-posts":"","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":"","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":[13],"tags":[],"class_list":["post-72210","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=72210"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72210\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}