{"id":7891,"date":"2023-03-24T17:04:38","date_gmt":"2023-03-24T22:04:38","guid":{"rendered":"https:\/\/blancodecastro.com\/?p=7891"},"modified":"2023-03-24T17:04:39","modified_gmt":"2023-03-24T22:04:39","slug":"no-causacion-de-iva-para-empresas-oea","status":"publish","type":"post","link":"https:\/\/blancodecastro.com\/en\/no-causacion-de-iva-para-empresas-oea\/","title":{"rendered":"No causaci\u00f3n de IVA para empresas OEA"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; da_is_popup=&#8221;off&#8221; da_exit_intent=&#8221;off&#8221; da_has_close=&#8221;on&#8221; da_alt_close=&#8221;off&#8221; da_dark_close=&#8221;off&#8221; da_not_modal=&#8221;on&#8221; da_is_singular=&#8221;off&#8221; da_with_loader=&#8221;off&#8221; da_has_shadow=&#8221;on&#8221; da_disable_devices=&#8221;off|off|off&#8221;][et_pb_row column_structure=&#8221;2_3,1_3&#8243; _builder_version=&#8221;4.16&#8243; width=&#8221;100%&#8221; max_width=&#8221;2560px&#8221; custom_margin=&#8221;-25px|43px||17px||&#8221; custom_padding=&#8221;12px||12px|||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;2_3&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; text_font=&#8221;Alef|700|||||||&#8221; text_font_size=&#8221;16px&#8221; custom_margin=&#8221;4px|||7px||&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p style=\"text-align: justify;\">La Autoridad Tributaria se pronuncia sobre la no causaci\u00f3n de IVA para Operadores Econ\u00f3micos Autorizados (OEA) de la siguiente manera:<\/p>\n<p style=\"text-align: justify;\"><em>\u201cLos OEA que a partir del 1\u00b0 de julio de 2022 realicen importaciones de maquinaria industrial, en los t\u00e9rminos del literal g) del art\u00edculo 428 del Estatuto Tributario, deben cumplir los requisitos establecidos en la ley y su reglamentaci\u00f3n para acceder a la no causaci\u00f3n del IVA, entre ellos, el porcentaje de exportaciones y la permanencia de la maquinaria en su patrimonio.\u201d<\/em><\/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@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6Ijc4ODEifX0=@&#8221; 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