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Registro contable del IVA

Description

Mind Map on Registro contable del IVA, created by Maricela Sánchez Hernández on 21/01/2019.
Maricela Sánchez Hernández
Mind Map by Maricela Sánchez Hernández, updated more than 1 year ago
Maricela Sánchez Hernández
Created by Maricela Sánchez Hernández over 5 years ago
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Resource summary

Registro contable del IVA
  1. Aspectos
    1. tasa
      1. 16, 8 y 0%
      2. Actividad
        1. Zona de ubicación
        2. Aspecto legal
          1. Sujetos del impuesto
            1. Sujetos obligados:
              1. Enajenen bienes
                1. Presten servicios independientes
                  1. Otorguen uso o goce temporal de bienes
                    1. Importen bienes y servicios
                  2. Aspecto contable
                    1. IVA acreditable
                      1. Se carga del importe que el contribuyente traslada a sus proveedores
                        1. Activo circulante
                        2. IVA por pagar
                          1. Pasivo circulante
                            1. Se abona del importe que el contribuyente le cobra a sus clientes
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