{"id":2175,"date":"2018-01-16T17:39:37","date_gmt":"2018-01-16T17:39:37","guid":{"rendered":"https:\/\/krestonbsg.com.mx\/?p=2175"},"modified":"2018-01-19T22:21:43","modified_gmt":"2018-01-19T22:21:43","slug":"registro-contable-del-iva-para-empresas-certificadas","status":"publish","type":"post","link":"https:\/\/krestonbsg.com.mx\/blog-5\/registro-contable-del-iva-para-empresas-certificadas\/","title":{"rendered":"Registro contable del IVA para empresas certificadas."},"content":{"rendered":"

De acuerdo con la reforma del art\u00edculo 28 y la adici\u00f3n del 28-A de la Ley del IVA, que entr\u00f3 en vigor a partir del 1 de enero de 2015, las personas que introduzcan bienes a los reg\u00edmenes aduaneros de importaci\u00f3n temporal para elaboraci\u00f3n, transformaci\u00f3n o reparaci\u00f3n en programas de maquila o de exportaci\u00f3n; de dep\u00f3sito fiscal para someterse al proceso de ensamble y fabricaci\u00f3n de veh\u00edculos; de elaboraci\u00f3n, transformaci\u00f3n o reparaci\u00f3n en recinto fiscalizado, y de recinto fiscalizado estrat\u00e9gico, podr\u00e1n aplicar un cr\u00e9dito fiscal consistente en una cantidad equivalente al 100% del IVA que deba pagarse por la importaci\u00f3n, el cual ser\u00e1 acreditable contra el IVA que deba pagarse por las citadas actividades, siempre que obtengan una certificaci\u00f3n por parte del SAT.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

De acuerdo con la reforma del art\u00edculo 28 y la adici\u00f3n del 28-A de la Ley del IVA, que entr\u00f3 en vigor a partir del 1 de enero de 2015, las personas que introduzcan bienes a los reg\u00edmenes aduaneros de importaci\u00f3n temporal para elaboraci\u00f3n, transformaci\u00f3n o reparaci\u00f3n en programas de maquila o de exportaci\u00f3n; de<\/p>\n","protected":false},"author":1,"featured_media":2194,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[26],"tags":[],"yoast_head":"\nRegistro contable del IVA para empresas certificadas. | Kreston BSG<\/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:\/\/krestonbsg.com.mx\/blog-5\/registro-contable-del-iva-para-empresas-certificadas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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