{"id":2028,"date":"2023-05-15T08:49:52","date_gmt":"2023-05-15T14:49:52","guid":{"rendered":"https:\/\/carrillolaw.com\/?p=2028"},"modified":"2023-05-16T10:27:07","modified_gmt":"2023-05-16T16:27:07","slug":"actualizacion-tributaria-fiscalizacion-por-parte-de-la-administracion-tributaria-en-la-compra-de-bienes-de-lujo","status":"publish","type":"post","link":"https:\/\/carrillolaw.com\/en\/2023\/05\/15\/actualizacion-tributaria-fiscalizacion-por-parte-de-la-administracion-tributaria-en-la-compra-de-bienes-de-lujo\/","title":{"rendered":"Tax Updates: Tax Administration's Audit on Luxury Goods"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2028\" class=\"elementor elementor-2028\" wpc-filter-elementor-widget=\"1\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f844548 e-flex e-con-boxed e-con e-parent\" data-id=\"f844548\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2dbbdcd elementor-widget elementor-widget-image\" data-id=\"2dbbdcd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2023\/05\/Tax-Time.jpg\" class=\"attachment-large size-large wp-image-2029\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2023\/05\/Tax-Time.jpg.webp 1000w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2023\/05\/Tax-Time-300x200.jpg.webp 300w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2023\/05\/Tax-Time-768x512.jpg.webp 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2023\/05\/Tax-Time-18x12.jpg.webp 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a635190 e-flex e-con-boxed e-con e-parent\" data-id=\"a635190\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-efaa458 elementor-widget elementor-widget-heading\" data-id=\"efaa458\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Bolet\u00edn #147 \/ febrero 2023<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a08a558 e-flex e-con-boxed e-con e-parent\" data-id=\"a08a558\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ab3cd6 elementor-widget elementor-widget-text-editor\" data-id=\"5ab3cd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El 21 de febrero de 2023, la Superintendencia de Administraci\u00f3n Tributaria (SAT), hizo de conocimiento al p\u00fablico<a name=\"_ftnref1\"><\/a><a href=\"#_ftn1\">[1]<\/a> que se ha detectado un comportamiento at\u00edpico en ciertos contribuyentes, siendo necesaria su debida fiscalizaci\u00f3n.<br \/>\u00a0<br \/>La SAT identific\u00f3 a 169 individuos, que durante el a\u00f1o pasado habr\u00edan comprado bienes de lujo que no guardan relaci\u00f3n con las rentas declaradas por los contribuyentes cuestionados.<br \/>\u00a0<br \/>Durante el 2022, la SAT analiz\u00f3 la compra de autos de lujo, y detect\u00f3 que la carga tributaria de estos contribuyentes es baja o nula en comparaci\u00f3n con la capacidad econ\u00f3mica necesaria para adquirir dichos veh\u00edculos, cuyo valor promedio es de entre Q.657 mil a Q.1.7 millones<a name=\"_ftnref2\"><\/a><a href=\"#_ftn2\">[2]<\/a> (US$84 mil a US$217 mil).<br \/>\u00a0<br \/>La SAT indic\u00f3 que se han identificado dos situaciones an\u00f3malas: altos patrimonios con bajos ingresos, y altos consumos con bajos ingresos<a name=\"_ftnref3\"><\/a><a href=\"#_ftn3\">[3]<\/a>.<br \/>\u00a0<br \/>Derivado del an\u00e1lisis y la identificaci\u00f3n del supuesto comportamiento at\u00edpico, la SAT proceder\u00e1 a notificar y fiscalizar a los contribuyentes que se encuentre registrados ante el registro fiscal de veh\u00edculos que cuenten con veh\u00edculos superiores a Q.50,000 (US$6,400) y con ingresos inferiores durante el 2022.<\/p>\n<p><br \/>Cualquier duda, puede contactar a nuestros asociados:<\/p>\n<ul>\n<li>Maria de Lourdes Villanueva <a href=\"mailto:maria.villanueva@carrillolaw.com\">maria.villanueva@carrillolaw.com<\/a><\/li>\n<li>Gabriel Cabrera: <a href=\"mailto:gabriel.cabrera@carrillolaw.com\">gabriel.cabrera@carrillolaw.com<\/a><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p><a name=\"_ftn1\"><\/a><a href=\"#_ftnref1\">[1]<\/a> <a href=\"https:\/\/carrillolaw.us7.list-manage.com\/track\/click?u=902b793bdb634405fcccceee1&amp;id=9d4fd14157&amp;e=5ea05335e9\">https:\/\/portal.sat.gob.gt\/portal\/noticias\/presentan-detalles-de-nueva-tipologia-de-incumplimiento-tributario\/<\/a><\/p>\n<p><a name=\"_ftn2\"><\/a><a href=\"#_ftnref2\">[2]<\/a> <a href=\"https:\/\/carrillolaw.us7.list-manage.com\/track\/click?u=902b793bdb634405fcccceee1&amp;id=5b4ea97008&amp;e=5ea05335e9\">https:\/\/elperiodico.com.gt\/lo-mas-importante-de-hoy\/2023\/02\/21\/sat-detecta-comportamiento-tributario-atipico-en-compras-de-vehiculos-de-lujo\/<\/a><\/p>\n<p><a name=\"_ftn3\"><\/a><a href=\"#_ftnref3\">[3]<\/a> <a href=\"https:\/\/carrillolaw.us7.list-manage.com\/track\/click?u=902b793bdb634405fcccceee1&amp;id=fe257fe2a4&amp;e=5ea05335e9\">https:\/\/www.prensalibre.com\/economia\/la-sat-investiga-a-827-contribuyentes-por-incoherencias-entre-lo-que-ganan-y-lo-que-gastan\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-805a185 e-flex e-con-boxed e-con e-parent\" data-id=\"805a185\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-74546bc e-con-full e-flex e-con e-parent\" data-id=\"74546bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c1ad44 elementor-widget elementor-widget-image\" data-id=\"3c1ad44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"200\" height=\"300\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/Maria-de-Lourdes-Villanueva-ByN-200x300.jpeg\" class=\"attachment-medium size-medium wp-image-333\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/Maria-de-Lourdes-Villanueva-ByN-200x300.jpeg.webp 200w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/Maria-de-Lourdes-Villanueva-ByN-8x12.jpeg.webp 8w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/04\/Maria-de-Lourdes-Villanueva-ByN.jpeg 500w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a07d6d4 e-con-full e-flex e-con e-parent\" data-id=\"a07d6d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cf2f26 elementor-widget elementor-widget-image\" data-id=\"5cf2f26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"200\" height=\"300\" src=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--200x300.jpg\" class=\"attachment-medium size-medium wp-image-1034\" alt=\"\" srcset=\"https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--200x300.jpg.webp 200w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--683x1024.jpg.webp 683w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--768x1152.jpg.webp 768w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--1024x1536.jpg.webp 1024w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--1365x2048.jpg.webp 1365w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--8x12.jpg.webp 8w, https:\/\/carrillolaw.com\/wp-content\/uploads\/2022\/06\/CarrilloLaw-Gabriel-BN--scaled.jpg.webp 1706w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9db30f1 e-flex e-con-boxed e-con e-parent\" data-id=\"9db30f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-82ae9a5 e-con-full e-flex e-con e-parent\" data-id=\"82ae9a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b84e6c elementor-widget elementor-widget-button\" data-id=\"7b84e6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/carrillolaw.com\/miembro\/maria-lourdes-villanueva\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Mar\u00eda De Lourdes Villanueva<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-51b8fe3 e-con-full e-flex e-con e-parent\" data-id=\"51b8fe3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9beadea elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9beadea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/carrillolaw.com\/miembro\/gabriel-cabrera\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Gabriel Cabrera<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>During 2022, the Tax Administration analyzed the purchase of luxury cars and detected that the tax burden of these taxpayers is low or null in comparison with the economic capacity necessary to purchase such vehicles.<\/p>","protected":false},"author":5,"featured_media":2029,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[231],"tags":[240,242,241],"class_list":["post-2028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletines-2023","tag-actualizaciontributaria","tag-bienesdelujo","tag-fiscalizaciontributaria"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/2028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/comments?post=2028"}],"version-history":[{"count":6,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/2028\/revisions"}],"predecessor-version":[{"id":2107,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/posts\/2028\/revisions\/2107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/media\/2029"}],"wp:attachment":[{"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/media?parent=2028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/categories?post=2028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carrillolaw.com\/en\/wp-json\/wp\/v2\/tags?post=2028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}