Establecer el procedimiento y requisitos para la devolución del impuesto al valor agregado (iva) a los exportadores de servicios
Mediante resolución del Sri No. NAC-DGERCGC19-00000051, publicada el Registro Oficial 84 de fecha 20 de noviembre de 2019, se expide la resolución para “establecer el procedimiento y requisitos para la devolución del Impuesto al Valor Agregado (IVA) a los exportadores de servicios”.
Dentro de esta se regula los requisitos y procesos para la devolución de los valores pagados y retenidos por los exportadores de servicios en la importación o adquisición de bienes, insumos, servicios y activos fijos, los cuales no hayan sido recuperados de cualquier manera.
Respecto al límite para la devolución del valor, se considera como primero el crédito tributario del IVA disponible para la devolución por exportación de servicios según la declaración o el 12% de las exportaciones netas de servicios del periodo y en caso de adquisición de activos fijos, se remite a los límites dispuestos en el artículo 180 del Reglamento Tributario Interno. Este beneficio será...
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