Impuestos descontables en el impuesto a las ventas: normatividad vigente año 2013

Abstract

The purpose of this article is to provide a more adjusted to the standard for proportionality of deductible taxes levied for operations not based on existing regulations. We analyzed the laws and their applicability, after which it was established that the rule gives rise to proportionality, Article 490 of the Tax Code, is a development of Article 488 ibid as to the origin of deductible taxes, the latter standard requires a shopping destination or services giving rise to the bankable operations taxed. He does not take into account the untaxed transactions in the apportionment generates more bankable, leading to a lower value to be paid or a higher credit balance in VAT.