El SAT publicó una regla al respecto sólo para aclarar que esta disposición también aplica para las llamadas tiendas ‘de conveniencia’. Aplica todos los alimentos preparados para su consumo en el lugar o en el establecimiento en el que se venden. La dependencia percibió que había una aplicación incorrecta de la ley.
El Servicio de Administración Tributaria (SAT) aclaró que, por lo menos, desde hace 18 años todos los alimentos preparados para su consumo en el lugar en el que se venden tienen la tasa general del Impuesto al Valor Agregado (IVA).
La aclaración se dio luego de detectar, junto a la Asociación de Tiendas de Autoservicio y Departamentales (ANTAD), una aplicación incorrecta de la ley, agregó.
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Hay casos donde un mismo producto en una tienda departamental se vendía al público con un IVA de 16%, mientras que en una tienda de conveniencia se vendía con tasa cero.
Es por ello que, aseguró, a petición de contribuyentes cumplidos y para evitar que alguien tuviera un beneficio en su utilidad por no pagar el impuesto se decidió hacer la precisión.
“Vamos a percibir si los contribuyentes se están alineando o no a una regla que hace clara la disposición de la ley, la cual por lo menos desde hace 15 años establece de manera muy clara que la enajenación de alimentos preparados para su consumo en un lugar o establecimiento deben ser causados con el 16%”.
El jefe del SAT aclaró que, en el caso de las tiendas de abarrotes que se encuentren dentro del Régimen de Incorporación Fiscal (RIF), no se les traslada el IVA pues gozan de un estímulo por estar en este nuevo régimen.
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press with the close grip variation instead. The
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Variations.
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reduced it creates much less shoulder abduction and limits stress on the shoulder joint.
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If you’ve mastered the shut grip bench press, or just need
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to your sides. However you should avoid tucking your elbows so
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rob you of urgent power. Instead, focus on keeping your elbows
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