This case supposes that personal contracting is made available to carry out said maintenance, since he uses those services for his benefit, regardless of the name given to the contractual obligation, since said contractor is the direct beneficiary of the preventive maintenance of the computer equipment.

Other issues raised by taxpayers have to do with when a company requires the services of transportation of personnel and enters into a service contract with a company dedicated to it.

“It is so necessary to make the retention as an electronic invoice that records payment for those services. Otherwise, that is, you are not obliged to withhold 6 percent VAT when a company requires the services of an accounting or legal office to obtain an opinion of your company with a legal entity that implies that its personnel carry out functions in its facilities “, he adds.

Davalos Rosillo explains that in this case the functions performed by the personnel made available to the contractor are not used directly by the contractor but by the contractor who requires them for the preparation of the documents deliverable to the contractor and also has legal basis in article 1-A, section IV of the VAT Law.

The prosecutor points out that those who have doubts in this regard always seek the help of a certified professional “there are thousands of options in cyberspace from those that offer advice to answer the most questions frequent until they keep their accounting in the cloud or who teaches how to fill out a CFDI, the only recommendation is that they make sure that their services are recognized by the SAT ”, he concluded.

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