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La Autoridad Tributaria se refiri\u00f3 a la exclusi\u00f3n del IVA de los servicios relacionados con la realidad aumentada, recorridos y realidad virtuales, estableciendo lo siguiente:\u2063
\u2063
\u201cEn la regulaci\u00f3n del IVA no existe una menci\u00f3n espec\u00edfica sobre servicios relacionados con la realidad aumentada, recorridos virtuales ni realidad virtual. No obstante, el art\u00edculo 476 del Estatuto Tributario contempla como excluidos del mencionado impuesto el suministro de p\u00e1ginas web, servidores (hosting) y computaci\u00f3n en la nube (cloud computing).\u2063
\u2063
(\u2026) \u2063
\u2063
As\u00ed las cosas, corresponder\u00e1 a cada interesado evaluar y determinar, en su caso particular, si los servicios relacionados con la realidad aumentada, recorridos virtuales ni realidad virtual corresponden o no a los servicios contemplados en el numeral 21 del art\u00edculo 476 del Estatuto Tributario, seg\u00fan si re\u00fanen los elementos que permitan caracterizarlos como suministro de p\u00e1ginas web, servidores (hosting) y computaci\u00f3n en la nube (cloud computing).\u201d\u2063
\u2063<\/p>\n
Consulte el documento en el siguiente vinculo.<\/p>\n
Contacto:<\/p>\n
info@blancodecastro.com<\/p>\n
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La Autoridad Tributaria se refiri\u00f3 a la exclusi\u00f3n del IVA de los servicios relacionados con la realidad aumentada, recorridos y realidad virtuales, estableciendo lo siguiente:\u2063\u2063\u201cEn la regulaci\u00f3n del IVA no existe una menci\u00f3n espec\u00edfica sobre servicios relacionados con la realidad aumentada, recorridos virtuales ni realidad virtual. No obstante, el art\u00edculo 476 del Estatuto Tributario contempla […]<\/p>\n","protected":false},"author":2,"featured_media":4356,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_joinchat":[],"footnotes":""},"categories":[347],"tags":[],"yst_prominent_words":[],"class_list":["post-10692","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b272023"],"jetpack_featured_media_url":"https:\/\/blancodecastro.com\/wp-content\/uploads\/2022\/03\/actualidad-en-derecho-tributario-blanco-de-castro-abogados.jpg","_links":{"self":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/10692","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/comments?post=10692"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/10692\/revisions"}],"predecessor-version":[{"id":10695,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/10692\/revisions\/10695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media\/4356"}],"wp:attachment":[{"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/media?parent=10692"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=10692"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=10692"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=10692"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}