Preguntas Frecuentes Vendí a una empresa que es Sujeto Pasivo Especial ¿Qué pasa con el IVA?

Vendí a una empresa que es Sujeto Pasivo Especial ¿Qué pasa con el IVA?

julio 10, 2023julio 10, 2023 | Arisbeth LealArisbeth Leal | 917 comentarios | 10:27 pm
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Caso de Estudio de uno de nuestros clientes:

Nuestro cliente tiene una empresa de “Catering” y quiere saber cómo se calcula el IVA, es decir cómo opera la retención para este tipo de empresas. 

¡Este también puede ser tu caso!

En el artículo anterior definimos las empresas calificadas como Sujetos Pasivos Especiales, aquellas responsables de la retención del IVA, definidas por el SENIAT por los ingresos brutos que manejan.

Para efectos didácticos supongamos que la empresa que vendió se llama “Tu Catering”, y por la otra parte, la que solicitó y  recibió el producto fue la empresa “La Inmensa”.

A continuación te explicamos los aspectos relevantes de su aplicación.

1. Ten presente que al vender tu producto o servicio gravado, debes cobrar el IVA al venderlo, si la empresa es “Sujeto Pasivo Especial”, dicha empresa te realizará una retención.

Entonces te pagará de la siguiente forma:

    • Precio del producto (Base imponible) + IVA (Menos un porcentaje que ha retenido).
    • Más la entrega de un comprobante de retención del impuesto.

2. Para mayor claridad, veamos un ejemplo: supongamos que le vendiste 50 comidas para un evento a la empresa “La Inmensa”, el cuerpo de tu factura sería así:

3. Cuando la empresa “La Inmensa” reciba la factura, realice el pago o reciba la mercancía (lo que ocurra primero) te realizará una retención.

4. Para ello consultará tu Rif en el portal del Seniat, donde lo presenta como: contribuyente ordinario, con una retención especifica: “La condición de este contribuyente requiere la contribución de 75% del impuesto causado, salvo que incurra en los supuestos causados para la retención de 100%”

5. El cálculo que realizará para el pago la empresa “La inmensa” es así:

6. Sobre el importe de 90 bs correspondiente a la retención y que pagará por anticipado la empresa “Tu Catering”, la empresa “La Inmensa” entregará un comprobante de retención como soporte de la operación para efectos de la contabilización.

7. Este comprobante de retención está obligado a entregarlo, el agente de retención dentros de los 2 (dos) días siguientes al período de imposición de los sujetos pasivos especiales, el cual es quincenal.

Recuerda el comprobante de retención es dinero para tu negocio.

Deseamos que mediante este ejemplo las dudas de cómo opera la retención para ti que vendiste a una empresa, que está calificad como agente de retención se hayan clarificado.

¿Necesitas ayuda?

Continuaremos con más tips de la aplicación del IVA en un próximo artículo.

Si tienes alguna pregunta te leemos en los comentarios o contáctanos por nuestra página web contadoreslacg.com o por un DM en nuestro Instagram @contadoreslacg. Estamos dispuestos a brindarte asesoría especializada.

 

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