Retención 6% de IVA – Confusiones y obligaciones

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Iniciamos 2020 y con ello hemos empezado a recibir peticiones acerca de la aplicación de la retención del 6% al IVA en sus facturas, por lo que nos surge la pregunta:

¿La retención de IVA será para cualquier servicio prestado a partir del 1 de enero del 2020?

Entrando en contexto, de acuerdo a las reformas fiscales autorizadas para el 2020 se publicó en el Diario Oficial de la Federación el pasado 9 de diciembre del 2019, el Decreto por el que se reforman diversas Leyes entre las que se encuentra la Ley del Impuesto al Valor Agregado (LIVA).

Cuando se habla de retenciones de IVA, se debe de considerar que no en todo momento serán las mismas, puesto que dependerá del servicio prestado para que se aplique la retención correspondiente, en esta ocasión, derivado de que la autoridad fiscal detectó que existía una posible evasión del Impuesto en comento (IVA), en la prestación de servicios por contratación de personal (outsourcing) efectivamente pagada, puesto que no trasladaban el impuesto en su comprobante fiscal y posterior a ello no realizaban la declaración del ingreso por lo que surgía la evasión del mismo, con base en lo anterior, al artículo 1-A de la LIVA (artículo que indica la obligación de retención) se adiciona la fracción IV (anteriormente se encontraba derogada), indicando lo siguiente:

Artículo 1o.-A.- Están obligados a efectuar la retención del impuesto que se les traslade, los contribuyentes que se ubiquen en alguno de los siguientes supuestos:

IV. Sean personas morales o personas físicas con actividades empresariales, que reciban servicios a través de los cuales se pongan a disposición del contratante o de una parte relacionada de éste, personal que desempeñe sus funciones en las instalaciones del contratante o de una parte relacionada de éste, o incluso fuera de éstas, estén o no bajo la dirección, supervisión, coordinación o dependencia del contratante, independientemente de la denominación que se le dé a la obligación contractual. En este caso la retención se hará por el 6% del valor de la contraprestación efectivamente pagada.

Es decir, en relación con este primer punto, la retención del 6% de IVA no será para todos los servicios prestados, sólo se realizará cuando “se pongan a disposición del contratante o de una parte relacionada de éste, personal que desempeñe sus funciones en las instalaciones del contratante o de una parte relacionada de éste, o incluso fuera de éstas, estén o no bajo la dirección, supervisión, coordinación o dependencia del contratante”.



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