{"id":23618,"date":"2021-10-21T07:12:38","date_gmt":"2021-10-21T11:12:38","guid":{"rendered":"http:\/\/www.mpppst.gob.ve\/mpppstweb\/?p=23618"},"modified":"2021-10-21T07:12:39","modified_gmt":"2021-10-21T11:12:39","slug":"exoneran-de-iva-e-islr-las-ventas-de-utiles-y-uniformes-escolares","status":"publish","type":"post","link":"https:\/\/www.mpppst.gob.ve\/mpppstweb\/index.php\/2021\/10\/21\/exoneran-de-iva-e-islr-las-ventas-de-utiles-y-uniformes-escolares\/","title":{"rendered":"Exoneran de IVA e ISLR las ventas de \u00fatiles y uniformes escolares"},"content":{"rendered":"\n<p>El Gobierno Nacional decret\u00f3 la exoneraci\u00f3n del Impuesto al Valor Agregado (IVA) para la adquisici\u00f3n de 27 bienes de uso escolar, que incluyen uniformes, calzado, morrales y los \u00fatiles m\u00e1s utilizados por los estudiantes.<\/p>\n\n\n\n<p><strong>Esta exoneraci\u00f3n est\u00e1 incluida en el Decreto N\u00b0 4.600 publicado en la Gaceta Oficial N\u00b0 42.231, fechada el 11 de octubre pasado.<\/strong>&nbsp;Para hacer v\u00e1lida esta exoneraci\u00f3n, los proveedores deben haber cumplido las obligaciones tributarias nacionales y, adem\u00e1s, los vendedores deber\u00e1n indicar en la factura de compra que se trata de una \u201coperaci\u00f3n exonerada\u201d, de acuerdo con el art\u00edculo 2.<\/p>\n\n\n\n<p>La medida est\u00e1 sujeta a la evaluaci\u00f3n peri\u00f3dica sobre el cumplimiento de los fines de la exoneraci\u00f3n prevista en el art\u00edculo 66 de Decreto de la extinta Asamblea Nacional Constituyente que reform\u00f3 la Ley Org\u00e1nica del Impuesto al Valor Agregado (IVA)<\/p>\n\n\n\n<p>De la misma forma, el art\u00edculo 6 de este instrumento normativo establece la exoneraci\u00f3n del Impuesto sobre la Renta (ISLR) a las empresas que comercialicen los insumos escolares exonerados del IVA dentro del Plan de Atenci\u00f3n Escolar para el per\u00edodo 2021-2022.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Gobierno Nacional decret\u00f3 la exoneraci\u00f3n del Impuesto al Valor Agregado (IVA) para la adquisici\u00f3n de &hellip; <a title=\"Exoneran de IVA e ISLR las ventas de \u00fatiles y uniformes escolares\" class=\"hm-read-more\" href=\"https:\/\/www.mpppst.gob.ve\/mpppstweb\/index.php\/2021\/10\/21\/exoneran-de-iva-e-islr-las-ventas-de-utiles-y-uniformes-escolares\/\"><span class=\"screen-reader-text\">Exoneran de IVA e ISLR las ventas de \u00fatiles y uniformes escolares<\/span>Read more<\/a><\/p>\n","protected":false},"author":25,"featured_media":23619,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[288,82,163],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - 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