{"id":2980,"date":"2020-09-21T22:20:00","date_gmt":"2020-09-21T22:20:00","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=2980"},"modified":"2020-09-22T14:16:21","modified_gmt":"2020-09-22T14:16:21","slug":"tratamiento-de-iva-en-contratos-de-epc-engineering-procurement-and-construction","status":"publish","type":"post","link":"http:\/\/blancodecastro.com\/en\/tratamiento-de-iva-en-contratos-de-epc-engineering-procurement-and-construction\/","title":{"rendered":"Tratamiento de IVA en contratos de EPC (Engineering, Procurement and Construction)"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_row _builder_version=&#8221;4.4.8&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_text _builder_version=&#8221;4.4.8&#8243;]<\/p>\n<p style=\"text-align: justify;\">Conforme la doctrina de la Autoridad Tributaria, trat\u00e1ndose de contratos EPC (Engineering, Procurement and Construction) en donde se integran la venta y\/o prestaci\u00f3n de distintos bienes y\/o servicios, corresponder\u00e1 evaluar las normas generales y especiales de IVA para determinar el tratamiento aplicable, partiendo de la premisa que el art\u00edculo 420 del Estatuto Tributario consagra como hecho generador las ventas de bienes corporales muebles y la prestaci\u00f3n de servicios.<\/p>\n<p style=\"text-align: justify;\">Con gusto el equipo de especialistas de Blanco De Castro Abogados atender\u00e1 las inquietudes que posea su Compa\u00f1\u00eda.<\/p>\n<p style=\"text-align: justify;\">Email de contacto: info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.4.8&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI5NzkifX0=@&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;Descargar&#8221; button_alignment=&#8221;left&#8221; _builder_version=&#8221;4.4.8&#8243; _dynamic_attributes=&#8221;button_url&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;13px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#ac1c21&#8243; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;rgba(0,0,0,0)&#8221; button_border_radius=&#8221;100px&#8221; button_letter_spacing=&#8221;1px&#8221; button_font=&#8221;Libre Franklin|600|||||||&#8221; button_icon=&#8221;%%372%%&#8221; button_on_hover=&#8221;off&#8221; background_layout=&#8221;dark&#8221; custom_margin=&#8221;1px||7px|0px&#8221; custom_padding=&#8221;10px|31px|10px|24px|true|false&#8221; animation_style=&#8221;zoom&#8221; button_letter_spacing_hover=&#8221;1px&#8221; button_bg_color_hover=&#8221;#27d8d2&#8243; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;on&#8221; button_letter_spacing__hover=&#8221;1px&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;on&#8221; button_bg_color__hover=&#8221;#878787&#8243; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Conforme la doctrina de la Autoridad Tributaria, trat\u00e1ndose de contratos EPC (Engineering, Procurement and Construction) en donde se integran la venta y\/o prestaci\u00f3n de distintos bienes y\/o servicios, corresponder\u00e1 evaluar las normas generales y especiales de IVA para determinar el tratamiento aplicable, partiendo de la premisa que el art\u00edculo 420 del Estatuto Tributario consagra como [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":176,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1080","_joinchat":[],"footnotes":""},"categories":[8],"tags":[],"yst_prominent_words":[],"class_list":["post-2980","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-tributario"],"jetpack_featured_media_url":"http:\/\/blancodecastro.com\/wp-content\/uploads\/2019\/07\/banners-Blanco-De-Castro-30-1.jpg","_links":{"self":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/2980","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=2980"}],"version-history":[{"count":3,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/2980\/revisions"}],"predecessor-version":[{"id":2990,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/2980\/revisions\/2990"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/176"}],"wp:attachment":[{"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=2980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=2980"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=2980"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"http:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=2980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}