{"id":4875,"date":"2021-04-06T12:19:32","date_gmt":"2021-04-06T18:19:32","guid":{"rendered":"https:\/\/www.inbers.com\/?p=4875"},"modified":"2022-06-22T16:50:18","modified_gmt":"2022-06-22T22:50:18","slug":"que-es-retencion-de-iva-y-como-se-calcula","status":"publish","type":"post","link":"https:\/\/alfaro.xyz\/inbers\/que-es-retencion-de-iva-y-como-se-calcula\/","title":{"rendered":"\u00bfQu\u00e9 es una Retenci\u00f3n de IVA en Guatemala y c\u00f3mo se calcula?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=\u00bb2\/3&#8243;][vc_single_image image=\u00bb4879&#8243; img_size=\u00bb1200&#215;628&#8243;][vc_empty_space][vc_column_text]En Guatemala varios contribuyentes emiten retenciones IVA, pero alguna vez te has preguntado \u00bfQu\u00e9 son las Retenciones de IVA?, \u00bfPor qu\u00e9 las emiten? y \u00bfC\u00f3mo se calcula una retenci\u00f3n de IVA en Guatemala?, a continuaci\u00f3n, resolveremos todas estas dudas.<\/p>\n<p><!--more--><\/p>\n<h2>\u00bfQu\u00e9 es una retenci\u00f3n de IVA?<\/h2>\n<p>Lo primordial es entender que una retenci\u00f3n de IVA es un porcentaje que se aplica sobre el Impuesto al Valor Agregado (IVA) incluido en una factura, y es realizada por un contribuyente especial que previamente fue calificado con ese titulo por la Superintendencia de Administraci\u00f3n Tributaria SAT. En esencia estos contribuyentes retendr\u00e1n dicho porcentaje a trav\u00e9s de una constancia de retenci\u00f3n, y entregar\u00e1n mensualmente a la SAT el valor de todo lo retenido durante un mes calendario por los medios que esta disponga.<\/p>\n<h2>\u00bfQui\u00e9nes emiten la Retenci\u00f3n de IVA y por qu\u00e9?<\/h2>\n<p>Como hemos mencionado, los agentes de retenci\u00f3n son contribuyentes especiales as\u00ed calificados por SAT, entre los cuales se encuentran:<\/p>\n<ul>\n<li>Exportadores<\/li>\n<li>Sector p\u00fablico<\/li>\n<li>Operadores de tarjetas de cr\u00e9dito y\/o debito<\/li>\n<li>Contribuyentes especiales<\/li>\n<li>Otros calificados por SAT<\/li>\n<\/ul>\n<blockquote><p><a href=\"https:\/\/www.inbers.com\/impuestos-directos-guatemala\/\" target=\"_blank\" rel=\"noopener\"><strong>Quiz\u00e1 te interese: \u00abLos impuestos directos en Guatemala\u00bb<\/strong><\/a><\/p><\/blockquote>\n<p><strong>Exportadores:<\/strong> ser\u00e1n considerados como agentes de retenci\u00f3n los contribuyentes que se inscriban como exportadores y cuya exportaci\u00f3n mensual en promedio sean como m\u00ednimo de Q. 100,000.00, deber\u00e1n retener por las siguientes categor\u00edas; adquisici\u00f3n de productos agr\u00edcolas y pecuarios, no agropecuarios y servicios. As\u00ed tambi\u00e9n encontramos exportadores que se encuentran establecidos en el Decreto 29-89 (Fomento y Desarrollo de la Actividad Exportadora y de Maquila). Y por todo lo anterior deber\u00e1n retener IVA por compras o servicios a partir de Q. 2,500.00.<\/p>\n<p><strong>Sector p\u00fablico:<\/strong> en este apartado nos referimos a todas las compras de bienes y adquisici\u00f3n de servicios que realicen los Organismos del Estado, entidades descentralizadas, aut\u00f3nomas o semiaut\u00f3nomas, exceptuando a las municipalidades, y deber\u00e1n retener a partir de compras o prestaci\u00f3n de servicios a partir de Q. 30,000.00<\/p>\n<p><strong>Operadores de tarjetas de cr\u00e9dito y\/o d\u00e9bito:<\/strong> estos contribuyentes son quienes pagan a los establecimientos afiliados a la red de consumos o compras que los tarjetahabientes efect\u00faen en los mismos, y retendr\u00e1n sobre el precio de venta, a partir de cualquier monto. Tenemos en este apartado tambi\u00e9n a la adquisici\u00f3n de combustible que se realice con tarjetas de cr\u00e9dito o d\u00e9bito, y de la misma manera se retendr\u00e1 sobre el precio de venta, siempre y cuando este precio tenga incluido el Impuesto a la Distribuci\u00f3n del Petr\u00f3leo Crudo y Combustibles Derivados del Petr\u00f3leo.<\/p>\n<p><strong>Contribuyentes especiales y otros calificados por SAT:<\/strong> son agentes de retenci\u00f3n los contribuyentes que con conforme a la normativa de la Administraci\u00f3n Tributaria, se encuentren calificados como especiales y SAT a su vez les haya notificado de su activaci\u00f3n como agentes de retenci\u00f3n. Tambi\u00e9n se puede realizar una solicitud a la Administraci\u00f3n Tributaria para actuar como agente de retenci\u00f3n, quien despu\u00e9s de treinta d\u00edas de evaluar su comportamiento tributario resolver\u00e1.<\/p>\n<h2>Porcentajes de retenci\u00f3n de IVA<\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"147\">\n<p style=\"text-align: center;\"><strong>Agente de retenci\u00f3n<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"147\"><strong>Producto o servicio adquirido<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"147\"><strong>Porcentaje de retenci\u00f3n<\/strong><\/td>\n<td style=\"text-align: center;\" width=\"147\"><strong>Se retiene a partir de<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"147\">\n<p style=\"text-align: center;\">Exportadores<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Agr\u00edcolas y pecuarios<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">65{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Q. 2,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"147\"><\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">No agropecuarios<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">15{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Q. 2,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"147\"><\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Servicios<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">15{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Q. 2,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"147\">\n<p style=\"text-align: center;\">Exportadores del Decreto 29-89<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Bienes y servicios<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">65{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Q. 2,500.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"147\">\n<p style=\"text-align: center;\">Sector p\u00fablico (exceptuando Municipalidades)<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Bienes y servicios<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">25{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Q. 30,000.00<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"147\">\n<p style=\"text-align: center;\">Operadores de tarjeta de cr\u00e9dito o d\u00e9bito<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Establecimientos afiliados<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">15{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Cualquier monto<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"147\"><\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Adquisici\u00f3n de combustible<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">1.5{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/p>\n<\/td>\n<td width=\"147\">\n<p style=\"text-align: center;\">Cualquier monto sobre el total de factura con IDP<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" width=\"147\">Contribuyentes especial y otros contribuyentes<\/td>\n<td style=\"text-align: center;\" width=\"147\">Bienes y servicios<\/td>\n<td style=\"text-align: center;\" width=\"147\">15{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}<\/td>\n<td style=\"text-align: center;\" width=\"147\">Q. 2,500.00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>Se debe hacer la salvedad que la retenci\u00f3n para facturas del<strong> r\u00e9gimen peque\u00f1o contribuyente<\/strong> ser\u00e1 del 5{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3} sobre el total de la venta, y se debe retener a partir de Q. 2,500.00. Todo lo anterior se puede encontrar en el Decreto N\u00famero 20-2006 Disposiciones Legales para el Fortalecimiento de la Administraci\u00f3n Tributaria.<\/p>\n<blockquote><p><a href=\"https:\/\/www.inbers.com\/impuestos-en-guatemala\/\" target=\"_blank\" rel=\"noopener\"><strong>Quiz\u00e1 te interese: \u00abImpuestos en Guatemala\u00bb<\/strong><\/a><\/p><\/blockquote>\n<h2>4. Retenci\u00f3n entre agentes retenedores<\/h2>\n<p>Entre agentes retenedores no se retienen, as\u00ed pues, para las compras o prestaciones de servicios que se realicen entre contribuyentes que tengan el t\u00edtulo de agentes de retenci\u00f3n, en cualquiera de las categor\u00edas anteriores, no deben efectuarse la retenci\u00f3n de IVA.<\/p>\n<p>Ahora cuando recibas una constancia de retenci\u00f3n de IVA por alguna venta de bienes o servicios realizada no te sorprender\u00e1s, y por el contrario, sabr\u00e1s porque te est\u00e1n reteniendo, y si en tus relaciones comerciales no sabes si alg\u00fan cliente debe entregarte o no retenci\u00f3n de IVA, lo m\u00e1s prudente es que el mismo sea quien te lo notifique o bien puedes ingresar al <a href=\"http:\/\/www.sat.gob.gt\" target=\"_blank\" rel=\"noopener\">Portal de la SAT<\/a> a consultar el listado de agentes retenedores.[\/vc_column_text][vc_empty_space][vc_single_image image=\u00bb3981&#8243; img_size=\u00bb1000&#215;200&#8243; 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.post-details.details-type-link {\n    margin-bottom: 2px;\n  }\n}\n<\/style><div class=\"articles-list blog-shortcode mode-list blog-list-shortcode-id-5da2edeca5a55faeeda9672299506ad2 centered-layout-list jquery-filter dt-icon-bg-off loading-effect-fade-in\" data-cur-page=\"1\" data-post-limit=\"-1\" data-pagination-mode=\"none\"><article class=\"post project-odd visible post-5550 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos category-laboral tag-acuerdo-1529-igss tag-igss tag-impuestos tag-inscripcion-patronal tag-reglamento-de-inscripcion-patronal tag-seguro-social category-20 category-44 description-off\" data-name=\"Ventajas de registrar a tus empleados en el IGSS\" data-date=\"2023-02-27T10:48:31-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/ventajas-de-registrar-a-tus-empleados-en-el-igss\/\" title=\"Ventajas de registrar a tus empleados en el IGSS\" rel=\"bookmark\">Ventajas de registrar a tus empleados en el IGSS<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/laboral\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Laboral<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/ventajas-de-registrar-a-tus-empleados-en-el-igss\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/02\/Imagenes-cuadradas-para-blog-1-925x616.jpg\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/02\/Imagenes-cuadradas-para-blog-1-925x616.jpg 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/02\/Imagenes-cuadradas-para-blog-1-1080x718.jpg 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"Ventajas de inscribirse en el IGSS\" title=\"Ventajas de registrar a tus empleados en el IGSS\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5527 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos category-laboral tag-acuerdo-1529-igss tag-igss tag-impuestos tag-inscripcion-patronal tag-reglamento-de-inscripcion-patronal tag-seguro-social category-20 category-44 description-off\" data-name=\"Cambios importantes en el nuevo Reglamento de Inscripci\u00f3n en el IGSS\" data-date=\"2023-01-25T14:35:19-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/cambios-importantes-en-el-nuevo-reglamento-de-inscripcion-al-igss\/\" title=\"Cambios importantes en el nuevo Reglamento de Inscripci\u00f3n en el IGSS\" rel=\"bookmark\">Cambios importantes en el nuevo Reglamento de Inscripci\u00f3n en el IGSS<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/laboral\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Laboral<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/cambios-importantes-en-el-nuevo-reglamento-de-inscripcion-al-igss\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/01\/Imagenes-cuadradas-para-blog-925x616.jpg\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/01\/Imagenes-cuadradas-para-blog-925x616.jpg 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2023\/01\/Imagenes-cuadradas-para-blog-1080x718.jpg 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"Nuevo Reglamento de inscripci\u00f3n en el IGSS: Cambios importantes\" title=\"Nuevo Reglamento de inscripci\u00f3n en el IGSS: Cambios importantes\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5403 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos tag-impuestos tag-multas-sat tag-sanciones tag-sat category-20 description-off\" data-name=\"Multas SAT: \u00bfQu\u00e9 son y c\u00f3mo reducirlas?\" data-date=\"2022-09-21T19:22:28-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/multas-sat\/\" title=\"Multas SAT: \u00bfQu\u00e9 son y c\u00f3mo reducirlas?\" rel=\"bookmark\">Multas SAT: \u00bfQu\u00e9 son y c\u00f3mo reducirlas?<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/multas-sat\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/09\/Que\u0301-son-multas-SAT-925x616.jpg\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/09\/Que\u0301-son-multas-SAT-925x616.jpg 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/09\/Que\u0301-son-multas-SAT-1080x718.jpg 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"\" title=\"Que\u0301 son multas SAT\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5366 type-post status-publish format-standard has-post-thumbnail hentry category-contabilidad category-emprendimiento category-impuestos tag-contabilidad tag-emprendimiento tag-empresa tag-iniciando tag-negocio tag-oficina-contable tag-oficina-de-contabilidad tag-servicios-contables category-21 category-22 category-20 description-off\" data-name=\"C\u00f3mo encontrar la oficina contable adecuada para tu negocio\" data-date=\"2022-08-24T15:29:04-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/como-encontrar-la-oficina-contable-adecuada-para-tu-negocio\/\" title=\"C\u00f3mo encontrar la oficina contable adecuada para tu negocio\" rel=\"bookmark\">C\u00f3mo encontrar la oficina contable adecuada para tu negocio<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/contabilidad\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Contabilidad<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/emprendimiento\/\" rel=\"category tag\" style=\"background-color:#;color:#;\">Emprendimiento<\/a><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/como-encontrar-la-oficina-contable-adecuada-para-tu-negocio\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/08\/oficina-contable-guatemala-925x616.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/08\/oficina-contable-guatemala-925x616.png 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/08\/oficina-contable-guatemala-1080x718.png 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"oficina contable guatemala\" title=\"oficina contable guatemala\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><article class=\"post project-odd visible post-5249 type-post status-publish format-standard has-post-thumbnail hentry category-impuestos tag-calcomania-sat tag-impuesto tag-impuesto-carro tag-impuesto-de-circulacion-en-guatemala tag-sat category-20 description-off\" data-name=\"Impuesto de Circulaci\u00f3n en Guatemala: Todo lo que tienes que saber\" data-date=\"2022-07-08T12:48:07-06:00\">\n<div class=\"post-entry-title-content\">\n\t<h3 class=\"entry-title\">\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/impuesto-de-circulacion-en-guatemala-todo-lo-que-tienes-que-saber\/\" title=\"Impuesto de Circulaci\u00f3n en Guatemala: Todo lo que tienes que saber\" rel=\"bookmark\">Impuesto de Circulaci\u00f3n en Guatemala: Todo lo que tienes que saber<\/a>\n\t<\/h3>\n\n\t<\/div>\n\n\n<div class=\"post-thumbnail-wrap\">\n\t<div class=\"post-thumbnail\">\n\n\t\t\n\t\t<span class=\"fancy-categories\"><a href=\"https:\/\/alfaro.xyz\/inbers\/category\/impuestos\/\" rel=\"category tag\">Impuestos<\/a><\/span>\n\t\t<a href=\"https:\/\/alfaro.xyz\/inbers\/impuesto-de-circulacion-en-guatemala-todo-lo-que-tienes-que-saber\/\" class=\"post-thumbnail-rollover layzr-bg layzr-bg\" ><img decoding=\"async\" class=\"blog-thumb-lazy-load preload-me lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20925%20616&#39;%2F%3E\" data-src=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/07\/que-es-el-impuesto-de-circulacion-925x616.png\" data-srcset=\"https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/07\/que-es-el-impuesto-de-circulacion-925x616.png 925w, https:\/\/alfaro.xyz\/inbers\/wp-content\/uploads\/2022\/07\/que-es-el-impuesto-de-circulacion-1080x718.png 1080w\" loading=\"eager\" style=\"--ratio: 925 \/ 616\" sizes=\"(max-width: 925px) 100vw, 925px\" alt=\"que es el impuesto de circulacion\" title=\"que es el impuesto de circulacion\" width=\"925\" height=\"616\"  \/><\/a>\n\t<\/div>\n<\/div>\n\n\n<div class=\"post-entry-content\">\n\n\t\n\t\n<\/div><\/article><\/div><span id=\"creative-link-wrap-1030\" class=\"ult_main_cl ult-adjust-bottom-margin  \" >\n\t \t\t\t<span class=\"ult_cl_link_2  ult_crlink\" >\n\t\t\t\t\t<a  data-ultimate-target='#creative-link-wrap-1030 .ult_colorlink'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  href=\"http{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}3A{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2F{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2Fwww.inbers.com{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2Fblog-2{ccd2aa20c279b6a0a292b2b76de9d6e7f9d76e59184cfdbb1bdcb9429cdee2b3}2F\" title=\"Blog\"  class=\"ult_colorlink ult-responsive \" style=\"font-weight:normal; \"  data-textcolor=\"#333333\" data-texthover=\"#333333\"data-bgcolor=\"#ffffff\"data-bghover=\"#ffffff\"data-style=\"Style_2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t<span data-hover=\"Ver m\u00e1s art\u00edculos\" style=\"color:#333333;;background:#ffffff;;\" class=\"ult_btn10_span   \">Ver m\u00e1s art\u00edculos<\/span>\n\t\t\t\t\t\t\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t<\/span>[vc_single_image image=\u00bb3979&#8243; img_size=\u00bb\u00bb alignment=\u00bbcenter\u00bb onclick=\u00bbcustom_link\u00bb link=\u00bbhttp:\/\/https:\/\/www.inbers.com\/contacto\/\u00bb][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=\u00bb2\/3&#8243;][vc_single_image image=\u00bb4879&#8243; img_size=\u00bb1200&#215;628&#8243;][vc_empty_space][vc_column_text]En Guatemala varios contribuyentes emiten retenciones IVA, pero alguna vez te has preguntado \u00bfQu\u00e9 son las Retenciones de IVA?, \u00bfPor qu\u00e9 las emiten? y \u00bfC\u00f3mo se calcula una retenci\u00f3n de IVA en Guatemala?, a continuaci\u00f3n, resolveremos todas estas dudas.<\/p>\n","protected":false},"author":4,"featured_media":4880,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,24],"tags":[],"class_list":["post-4875","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos","category-iva","category-20","category-24","description-off"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 son Retenciones de IVA en Guatemala y c\u00f3mo se calculan? 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