Identificación de los efectos en renta e IVA del año gravable 2022 para VP SAS por estar registrado como responsable de IVA

Abstract

This case study identifies the tax implications for VP SAS, when changing from Responsible, to Not Responsible for VAT, since VP SAS generates 100% of its income from an activity excluded by virtue of numeral 21 of article 476 of the Tax Statute. This case takes on special relevance for VP SAS because favorable VAT balances are being shown under paragraph 3 of article 437-1 and numeral 3 of article 437-2 of the Tax Code for payments abroad, which do not meet recognized. In this sense, it will start from the identification of the items that significantly resemble the effective tax rate of the company, assessing the consequences that the configuration as Not responsible for VAT has for VP SAS, up to the suggestions of a penalizing type that They can be derived from bad accounting and tax practices carried out by the company. Finally, through the VP SAS case study, other entities with similar characteristics can adopt and execute the tax regulatory framework correctly, make informed decisions to minimize risks, and avoid sanction consequences.