Es bien conocido que es posible beneficiarse mediante la devolución de IVA en México; tanto para personas físicas, como morales. Las empresas mexicanas, asimismo, gozan de este derecho al cumplir de manera puntual su solicitud de devolución de IVA.
Sin embargo, ¿qué pasa con las empresas extranjeras? ¿También pueden beneficiarse con el proceso de recuperar el IVA en México? La respuesta es sí, ¡veámoslo!
Un secreto que te podemos ir adelantando es que, contar con la ayuda de servicios contables para corporativos, brinda una gran ayuda. Sin más dilación, ¡conozcamos más de la devolución de IVA para empresas extranjeras!
Un derecho que debes conocer: la devolución de IVA
Así como todos los contribuyentes tienen la obligación de pagar el Impuesto al Valor Agregado a todos los bienes y productos que adquieren –y se les aplica- el Servicio de Administración Tributaria (SAT) brinda la facilidad para acceder al derecho de devolución de IVA.
Todas las personas físicas y morales pueden ser acreedoras de esté derecho si cuentan con saldos a favor en su declaración; una vez identificado eso, se deben cumplir ciertos requisitos para la devolución de IVA. Entre ellos están:
- Cumplir con la regla 2.3.4 de la Resolución Miscelánea Fiscal 2022.
- Contar con datos de la declaración normal y/o complementaria de impuestos federales.
- Adjuntar trámite de anexo 7 y 7-A.
- Presentar estado de cuenta que no exceda más de 2 meses.
- Presentar información adicional en caso de que la autoridad lo solicite.
Este trámite de devolución de IVA en México puede hacerse de manera presencial, así como por internet. ¿Quieres conocer un servicio de contabilidad para empresas que seguramente te ayudará? ¡Da click aquí!
Y para las empresas extranjeras, ¿la solicitud de devolución de IVA es igual? ¡Vayamos a ver!
Requisitos para devolución de IVA a empresas extranjeras.
Las personas morales en el extranjero sin establecimiento permanente en México, si desean beneficiarse del reembolso de sus saldos a favor, deberán cumplir dos requisitos más para la devolución de IVA; esto conforme a lo expresado por el SAT durante la Cuarta reunión bimestral 2020 con la Coordinación Nacional de Síndicos del Contribuyente del Instituto Mexicano de Contadores Públicos (IMCP).
¿Cuáles son dichos requisitos para que una empresa extranjera pueda recuperar el IVA en México?
1- Inscripción al RFC
La persona moral sin residencia permanente en México deberá contar con RFC que de por enterada su calidad de contribuyente.
Para solicitar el trámite de inscripción al RFC, el interesado deberá presentar una lista de documentos como comprobante de domicilio, poder notarial, identificación oficial, contrato de fideicomiso, entre muchos más.
2- Contar con una CLABE
Del mismo modo, la empresa extranjera deberá tramitar un CLABE ante una institución financiera mexicana con el fin de poder crear un estado de cuenta bancario.
Una vez teniendo estos requisitos, se puede proceder con normalidad al trámite común de devolución de IVA, mismo que en muchas ocasiones puede realizarse con la ayuda de un despacho contable que brinde servicios contables para corporativos; ¿quieres conocer un buen aliado?
El aliado que necesitas: ALCON FIRM
ALCON FIRM es un despacho contable en México que con sus años de experiencia ofrece apoyo a empresas y corporativos.
¿Necesitas ayuda en tu proceso de devolución de saldos a favor? ¡Confía en los expertos; confía en ALCON FIRM! Nuestro equipo conformado por expertos te dará la solución que necesitas.
¡Contáctanos para saber más!
Y recuerda que puedes mantenerte siempre informado en lo que ocurre en temas fiscales y contables leyendo nuestro blog y siguiéndonos en LinkedIn y Facebook.
Redactado por Ricardo Méndez, Copywriter.
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