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La Autoridad Tributaria se\u00f1al\u00f3 en su doctrina: \u201cComo se puede observar, el par\u00e1grafo de la disposici\u00f3n previamente transcrita se refiere al IVA pagado en la adquisici\u00f3n de los bienes frente a los cuales posteriormente se configura la situaci\u00f3n de p\u00e9rdida, hurto o castigo de inventario, eventos en los cuales se deben ajustar los impuestos descontables, rest\u00e1ndolos del total de los impuestos descontables computables en el per\u00edodo gravable correspondiente, excepto en los casos en los que el contribuyente demuestra que el bien es de f\u00e1cil destrucci\u00f3n o p\u00e9rdida, y la p\u00e9rdida no excede del 3% del valor de la suma del inventario inicial m\u00e1s las compras\u201d.<\/em> \u00a0<\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button 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