{"id":1338,"date":"2019-12-19T21:31:46","date_gmt":"2019-12-19T21:31:46","guid":{"rendered":"https:\/\/amiti.org.mx\/index.php\/2019\/12\/19\/retencion-del-6-de-iva-en-los-servicios-de-subcontratacion-laboral\/"},"modified":"2022-04-23T21:30:35","modified_gmt":"2022-04-23T21:30:35","slug":"retencion-del-6-de-iva-en-los-servicios-de-subcontratacion-laboral","status":"publish","type":"post","link":"https:\/\/amiti.org.mx\/en\/1338\/retencion-del-6-de-iva-en-los-servicios-de-subcontratacion-laboral\/","title":{"rendered":"Retenci\u00f3n del 6% de IVA en los Servicios de Subcontrataci\u00f3n Laboral"},"content":{"rendered":"<p>A partir del 1\u00ba. de enero del 2020 las empresas que utilicen servicios de Subcontrataci\u00f3n laboral tambi\u00e9n conocidos como \u201coutsourcing\u201d deber\u00e1n retener el 6% del IVA que les transladen las empresas que les proporcionen el servicio.<\/p>\n<p>De acuerdo a las reformas fiscales autorizadas para el 2020 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n el pasado 9 de diciembre del 2019, el Decreto por el que se reforman diversas Leyes entre las que se encuenta la Ley del Impuesto al Valor Agregado (LIVA) que en materia de Subcontrataci\u00f3n laboral establece lo siguiente:<\/p>\n<p>En el art\u00edculo 1-A relacionado con los Contribuyentes obligados a retener el impuesto se agrega la fracci\u00f3n IV que a la letra dice:<\/p>\n<p>\u201cSean personas morales o personas f\u00edsicas con actividades empresariales , que reciban servicios a trav\u00e9s de los cuales se pongan a disposici\u00f3n del contratante o de una parte relacionada de \u00e9ste, personal que desempe\u00f1e sus funciones en las instalaciones del contratante o de una parte relacionada de \u00e9ste, o incluso fuera de estas, est\u00e9n o no bajo la direcci\u00f3n, supervici\u00f3n, coordinaci\u00f3n o dependencia del contratante, independientemente de la denominaci\u00f3n que se le d\u00e9 a la obligaci\u00f3n contractual. En este caso la retenci\u00f3n se har\u00e1 por el 6% del total del valor de la contraprestaci\u00f3n efectivamente pagada\u201d.<\/p>\n<p>Con la medida anterior las empresas que utilicen servicios de Subcontrataci\u00f3n laboral est\u00e1n obligadas a retener al contratista el 6% del IVA que les translade por las operaciones celebradas por servicios de outsourcing.<\/p>\n<p>De esta forma la Autoridad Fiscal (SAT) espera tener un mejor control de estas actividades y recibir por otro conducto una parte del IVA que se pague.<\/p>","protected":false},"excerpt":{"rendered":"<p>A partir del 1\u00ba. de enero del 2020 las empresas que utilicen servicios de Subcontrataci\u00f3n laboral tambi\u00e9n conocidos como \u201coutsourcing\u201d deber\u00e1n retener el 6% del IVA que les transladen las empresas que les proporcionen el servicio. De acuerdo a las reformas fiscales autorizadas para el 2020 se public\u00f3 en el Diario Oficial de la Federaci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1338","post","type-post","status-publish","format-standard","hentry","category-noticias-amiti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Retenci\u00f3n del 6% de IVA en los Servicios de Subcontrataci\u00f3n Laboral - AMITI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amiti.org.mx\/en\/1338\/retencion-del-6-de-iva-en-los-servicios-de-subcontratacion-laboral\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retenci\u00f3n del 6% de IVA en los Servicios de Subcontrataci\u00f3n Laboral - AMITI\" \/>\n<meta property=\"og:description\" content=\"A partir del 1\u00ba. de enero del 2020 las empresas que utilicen servicios de Subcontrataci\u00f3n laboral tambi\u00e9n conocidos como \u201coutsourcing\u201d deber\u00e1n retener el 6% del IVA que les transladen las empresas que les proporcionen el servicio. 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