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La Autoridad Tributaria conceptu\u00f3 que en el marco de un contrato de leasing, el arrendatario -en cada caso particular- deber\u00e1 determinar el momento en el que se causa el IVA por la adquisici\u00f3n del bien objeto del mencionado contrato, para efectos de dar aplicaci\u00f3n al descuento consagrado en el art\u00edculo 258-1 del Estatuto Tributario, atendiendo lo contemplado en el literal a) del art\u00edculo 429 ib\u00eddem.<\/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 conceptu\u00f3 que en el marco de un contrato de leasing, el arrendatario -en cada caso particular- deber\u00e1 determinar el momento en el que se causa el IVA por la adquisici\u00f3n del bien objeto del mencionado contrato, para efectos de dar aplicaci\u00f3n al descuento consagrado en el art\u00edculo 258-1 del Estatuto Tributario, atendiendo […]<\/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":[223],"tags":[],"yst_prominent_words":[],"class_list":["post-4474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-semanal-n-b102022"],"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\/4474","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=4474"}],"version-history":[{"count":2,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4474\/revisions"}],"predecessor-version":[{"id":4476,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/posts\/4474\/revisions\/4476"}],"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=4474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/categories?post=4474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/tags?post=4474"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/blancodecastro.com\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=4474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}