{"id":2703,"date":"2019-05-24T15:23:21","date_gmt":"2019-05-24T15:23:21","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=2703"},"modified":"2021-06-29T20:59:26","modified_gmt":"2021-06-29T20:59:26","slug":"sii-circular-23-19-recuperacion-de-iva-en-facturas-no-pagadas","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/sii-circular-23-19-recuperacion-de-iva-en-facturas-no-pagadas\/","title":{"rendered":"SII – CIRCULAR 23 -19 RECUPERACION DE IVA EN FACTURAS NO PAGADAS"},"content":{"rendered":"[vc_row][vc_column width=\u00bb1\/2″][vc_column_text]

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SII – CIRCULAR 23 -19<\/h1>\n

RECUPERACION DE IVA EN<\/h1>\n

FACTURAS NO PAGADAS<\/h1>\n

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INSTRUCCIONES SOBRE BENEFICIO ESTABLECIDO ART. 29 DE LA LEY N\u00b0 18.591, QUE CONCEDE A LOS CONTRIBUYENTES GRAVADOS CON IVA O CON LOS IMPUESTOS DEL ART. 40 Y 42, DEL D.L. N\u00b0 825, LA FACULTAD DE RECUPERAR, V\u00cdA CR\u00c9DITO FISCAL DEL IVA E IMPUESTOS CONTENIDOS, LOS REFERIDOS IMPUESTOS QUE HUBIEREN SIDO RECARGADOS SEPARADAMENTE EN FACTURAS EMITIDAS POR VENTAS O SERVICIOS EFECTUADAS O PRESTADOS A OTROS CONTRIBUYENTES DE ESOS MISMOS IMPUESTOS, CUANDO DICHAS FACTURAS NO HAN SIDO PAGADAS Y EL COMPRADOR O BENEFICIARIO DEL SERVICIO HA SIDO DECLARADO EN QUIEBRA<\/strong><\/p>\n

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CIRCULAR N\u00b023 SII 16-05-19 INSTRUCCIONES PARA RECUPERAR IVA EN FACTURAS NO PAGADAS X COMPRADOR O BENEFICIARIO DECLARADO EN QUIEBRA<\/a><\/strong><\/h4>\n

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[vc_row][vc_column width=\u00bb1\/2″][vc_column_text] SII – CIRCULAR 23 -19 RECUPERACION DE IVA EN FACTURAS NO PAGADAS   INSTRUCCIONES SOBRE BENEFICIO ESTABLECIDO ART. 29 DE LA LEY N\u00b0 18.591, QUE CONCEDE A LOS CONTRIBUYENTES GRAVADOS CON IVA O CON LOS IMPUESTOS DEL ART. 40 Y 42, DEL D.L. N\u00b0 825, LA FACULTAD DE RECUPERAR, V\u00cdA CR\u00c9DITO FISCAL DEL […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_joinchat":{"message_send":"CONSULTAS VIA WHATSAPP"}},"yoast_head":"\nCIRCULAR 23 -19 RECUPERACION IVA EN FACTURAS NO PAGADAS<\/title>\n<meta name=\"description\" content=\"RECUPERACI\u00d3N DEL IVA EN CASO DE COMPRADOR O BENEFIARIO DECLARADO EN QUIEBRA - ABOGADO TRIBUTARIO LET - SANTIAGO - 950959243\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/a-tributario.cl\/index.php\/sii-circular-23-19-recuperacion-de-iva-en-facturas-no-pagadas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR 23 -19 RECUPERACION IVA EN FACTURAS NO PAGADAS\" \/>\n<meta property=\"og:description\" content=\"RECUPERACI\u00d3N DEL IVA EN CASO DE COMPRADOR O BENEFIARIO DECLARADO EN QUIEBRA - 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