{"id":3796,"date":"2021-10-29T02:22:52","date_gmt":"2021-10-29T02:22:52","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=3796"},"modified":"2021-10-30T03:36:28","modified_gmt":"2021-10-30T03:36:28","slug":"no-procede-fraccionamiento-de-iva-en-descuento-tributario","status":"publish","type":"post","link":"http:\/\/blancodecastro.com\/en\/no-procede-fraccionamiento-de-iva-en-descuento-tributario\/","title":{"rendered":"No procede fraccionamiento de IVA en descuento tributario"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;100%&#8221; custom_margin=&#8221;||24px|4px|false|false&#8221; custom_padding=&#8221;14px||15px||false|false&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.9.10&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.4.8&#8243;][et_pb_text _builder_version=&#8221;4.9.10&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p style=\"text-align: justify;\">La Autoridad Tributaria se refiri\u00f3 a la inviabilidad de fraccionar el descuento tributario contemplado en el art\u00edculo 258-1, ni aprovechar el exceso del mismo, producto de los l\u00edmites de que trata el citado art\u00edculo 259, en los a\u00f1os gravables siguientes, como s\u00ed lo prev\u00e9 el art\u00edculo 258 del Estatuto Tributario para otros descuentos tributarios.<\/p>\n<p style=\"text-align: justify;\">Consulte el documento en el siguiente vinculo.<\/p>\n<p style=\"text-align: justify;\">Contacto:<\/p>\n<p style=\"text-align: justify;\">info@blancodecastro.com<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjM4MDEifX0=@&#8221; 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