{"id":3112,"date":"2021-09-21T07:20:53","date_gmt":"2021-09-21T07:20:53","guid":{"rendered":"https:\/\/pruymannconsulting.com\/?p=3112"},"modified":"2021-10-04T12:00:05","modified_gmt":"2021-10-04T12:00:05","slug":"obligacion-de-solicitud-de-certificados-de-estar-al-corriente-de-obligaciones-tributarias","status":"publish","type":"post","link":"https:\/\/pruymannconsulting.com\/cat\/obligacion-de-solicitud-de-certificados-de-estar-al-corriente-de-obligaciones-tributarias\/","title":{"rendered":"Obligaci\u00f3n de solicitud de certificados de estar al corriente de obligaciones tributarias"},"content":{"rendered":"<p>Estimado&nbsp;cliente,<\/p>\n<p>Como le venimos recordando cada ejercicio, las personas o entidades que contraten o subcontraten la ejecuci\u00f3n de obras o la prestaci\u00f3n de servicios correspondientes a su actividad econ\u00f3mica principal, pueden llegar a ser responsables subsidiarios por la deudas tributarias (IVA e IRPF) de sus proveedores de servicios.\u200b \u200b<\/p>\n<p>Es importante resaltar que pr\u00e1cticamente cualquier negocio, sea cual sea su actividad, se ve obligado a subcontratar alg\u00fan servicio para completar su cadena de valor, por lo que ante cualquier impago a la Hacienda P\u00fablica por parte de su proveedor, la Administraci\u00f3n puede derivarle la responsabilidad de pago por la impuestos correspondientes al servicio recibido.\u200b \u200b<\/p>\n<p>No obstante, si el contratista o subcontratista aporta al contratante o pagador (eventual responsable tributario) un certificado espec\u00edfico de estar al corriente de sus obligaciones tributarias emitido a estos efectos por la Administraci\u00f3n tributaria dentro de los doce meses anteriores al pago de cada factura correspondiente, el pagador queda exonerado de responsabilidad tributaria.\u200b \u200b<\/p>\n<p>Sin otro particular quedamos a su entera disposici\u00f3n para aclarar cuantas dudas al respecto se le puedan plantear. \u200b<\/p>\n<p>Atentamente,\u200b \u200b<\/p>\n<p>\u00c1rea Fiscal\u200b<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter\" src=\"http:\/\/pruymannconsulting.com\/wp-content\/uploads\/2021\/09\/unnamed.jpg\" sizes=\"(max-width: 512px) 100vw, 512px\" srcset=\"https:\/\/pruymannconsulting.com\/wp-content\/uploads\/2021\/09\/unnamed.jpg 512w, https:\/\/pruymannconsulting.com\/wp-content\/uploads\/2021\/09\/unnamed-300x111.jpg 300w, https:\/\/pruymannconsulting.com\/wp-content\/uploads\/2021\/09\/unnamed-18x7.jpg 18w\" alt=\"\" width=\"512\" height=\"189\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Estimado&nbsp;cliente, Como le venimos recordando cada ejercicio, las personas o entidades que contraten o subcontraten la ejecuci\u00f3n de obras o la prestaci\u00f3n de servicios correspondientes a su actividad econ\u00f3mica principal, pueden llegar a ser responsables subsidiarios por la deudas tributarias (IVA e IRPF) de sus proveedores de servicios.\u200b \u200b Es importante resaltar que pr\u00e1cticamente cualquier [&hellip;]<\/p>","protected":false},"author":2,"featured_media":3119,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[20],"tags":[],"class_list":["post-3112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/comments?post=3112"}],"version-history":[{"count":15,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3112\/revisions"}],"predecessor-version":[{"id":3129,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/posts\/3112\/revisions\/3129"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media\/3119"}],"wp:attachment":[{"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/media?parent=3112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/categories?post=3112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pruymannconsulting.com\/cat\/wp-json\/wp\/v2\/tags?post=3112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}