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Impuestos al valor agregado (IVA) exento. Tratamiento fiscal y contable en la hotelería colombiana

Author

Listed:
  • Alcides Pena Sánchez
  • Juan Pérez Vergara

Abstract

El presente artículo senala la importancia para las empresas, que en el desarrollo de su objeto social realizan actividades gravadas, exentas y excluidas, puedan manejar de manera adecuada, es decir apegados a la norma contable y fiscal, el prorrateo del Impuesto al Valor Agregado. Errores en este tópico pueden generar desconocimiento de deducciones, o en el peor de los casos sanciones por inexactitud.

Suggested Citation

  • Alcides Pena Sánchez & Juan Pérez Vergara, 2010. "Impuestos al valor agregado (IVA) exento. Tratamiento fiscal y contable en la hotelería colombiana," Revista Saber, Ciencia y Libertad, Universidad Libre - Sede Cartagena, vol. 5(1), pages 167-176, January.
    • Handle: RePEc:col:000497:016922
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