IVA en Servicios Aeroportuarios prestados por Quiport
Author | Javier bustos |
CASO QUIPORT S.A. El Art. 56 de la LRTI enumera taxativamente los servicios que gravan 0% de IVA, entre ellos, en no. 10 dice: “Los administrativos prestados por el Estado y las entidades del sector público por lo que se deba pagar un precio o una tasa tales como los servicios que presta el Registro Civil, otorgamiento de licencias, permisos y otros.”
ANTECEDENTES La empresa QUIPORT S.A. es un ente privado que presta un servicio en el aeropuerto Mariscal Sucre de Quito, se convierte en un agente de percepción del IVA por la concesión con el Municipio de Quito. Por lo tanto, debe gravar IVA sobre el servicio que presta en el actual aeropuerto y no 0% como de demuestra en la Nota de Venta del 14 de noviembre de 2009.
TRÁMITES REALIZADOS: Petición de investigación de las declaraciones del IVA de QUIPORT S.A. en los años 2007, 2008, 2009 ante el Economista Carlos Marx Carrasco Director del SRI. (No responde a la petición). Carta ante el Consejo de Participación Ciudadana y Control Social. Respuesta: el SRI apenas responde que no existe infracción alguna sin motivación. Inciso...
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