{"id":1678,"date":"2022-12-27T10:23:55","date_gmt":"2022-12-27T15:23:55","guid":{"rendered":"https:\/\/dgyh.mx\/boletin-fiscal\/?p=1678"},"modified":"2022-12-27T10:23:55","modified_gmt":"2022-12-27T15:23:55","slug":"el-pasado-23-de-diciembre-se-publico-en-el-periodico-oficial-un-nuevo-impuesto-para-los-enajenantes-de-bebidas-alcoholicas-venta-final-y-una-obligacion-de-retencion-de-dicho-impuesto-para-los-adquir","status":"publish","type":"post","link":"https:\/\/dgyh.mx\/boletin-fiscal\/el-pasado-23-de-diciembre-se-publico-en-el-periodico-oficial-un-nuevo-impuesto-para-los-enajenantes-de-bebidas-alcoholicas-venta-final-y-una-obligacion-de-retencion-de-dicho-impuesto-para-los-adquir\/","title":{"rendered":"El pasado 23 de diciembre se public\u00f3 en el Peri\u00f3dico Oficial un nuevo impuesto para los enajenantes de bebidas alcoh\u00f3licas (venta final) y una obligaci\u00f3n de retenci\u00f3n de dicho impuesto para los adquirentes."},"content":{"rendered":"\n<p>A partir del 1 de enero del 2023 entra en vigor una obligaci\u00f3n para personas f\u00edsicas y morales que realicen venta de bebidas alcoh\u00f3licas en envases cerrados para su consumo final en envase abierto, dicha obligaci\u00f3n es enterar un impuesto de un 4.5% sobre la base percibida de dicha venta de bebidas alcoh\u00f3licas.<\/p>\n\n\n\n<p>As\u00ed mismo, aquellos adquirentes que no acrediten que sus proveedores cuenten con la inscripci\u00f3n en el Registro Estatal de Contribuyentes en el Estado de Quintana Roo deber\u00e1n efectuar una retenci\u00f3n del mismo 4.5%.<\/p>\n\n\n\n<p>Esta obligaci\u00f3n entra en vigor el 1 de enero del 2023.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext1.jpg\" class=\"thickbox no_icon\"><img fetchpriority=\"high\" decoding=\"async\" width=\"538\" height=\"406\" src=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext1.jpg\" alt=\"\" class=\"wp-image-1679\" srcset=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext1.jpg 538w, https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext1-300x226.jpg 300w\" sizes=\"(max-width: 538px) 100vw, 538px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext2.jpg\" class=\"thickbox no_icon\"><img decoding=\"async\" width=\"564\" height=\"276\" src=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext2.jpg\" alt=\"\" class=\"wp-image-1680\" srcset=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext2.jpg 564w, https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext2-300x147.jpg 300w\" sizes=\"(max-width: 564px) 100vw, 564px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext3.jpg\" class=\"thickbox no_icon\"><img decoding=\"async\" width=\"557\" height=\"130\" src=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext3.jpg\" alt=\"\" class=\"wp-image-1681\" srcset=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext3.jpg 557w, https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ext3-300x70.jpg 300w\" sizes=\"(max-width: 557px) 100vw, 557px\" \/><\/a><\/figure>\n\n\n\n<p>A continuaci\u00f3n se adjunta el documento completo para su lectura. <\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-b57e46ff-68d4-42cc-88b4-3c20932f3641\" href=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ImpBebAlcoholenvacerr.pdf\">ImpBebAlcoholenvacerr<\/a><a href=\"https:\/\/dgyh.mx\/boletin-fiscal\/wp-content\/uploads\/2022\/12\/ImpBebAlcoholenvacerr.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b57e46ff-68d4-42cc-88b4-3c20932f3641\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A partir del 1 de enero del 2023 entra en vigor una obligaci\u00f3n para personas f\u00edsicas y morales que realicen venta de bebidas alcoh\u00f3licas en envases cerrados para su consumo final en envase abierto, dicha obligaci\u00f3n es enterar un impuesto &#8230; <a class=\"more-link\" href=\"https:\/\/dgyh.mx\/boletin-fiscal\/el-pasado-23-de-diciembre-se-publico-en-el-periodico-oficial-un-nuevo-impuesto-para-los-enajenantes-de-bebidas-alcoholicas-venta-final-y-una-obligacion-de-retencion-de-dicho-impuesto-para-los-adquir\/\">Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":49,"featured_media":1673,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletin-fiscal2"],"_links":{"self":[{"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/posts\/1678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/users\/49"}],"replies":[{"embeddable":true,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/comments?post=1678"}],"version-history":[{"count":1,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/posts\/1678\/revisions"}],"predecessor-version":[{"id":1682,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/posts\/1678\/revisions\/1682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/media\/1673"}],"wp:attachment":[{"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/media?parent=1678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/categories?post=1678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgyh.mx\/boletin-fiscal\/wp-json\/wp\/v2\/tags?post=1678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}