{"id":5540,"date":"2025-06-13T17:00:49","date_gmt":"2025-06-13T23:00:49","guid":{"rendered":"https:\/\/russellbedford.mx\/?p=5540"},"modified":"2025-06-13T17:00:49","modified_gmt":"2025-06-13T23:00:49","slug":"importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva","status":"publish","type":"post","link":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/","title":{"rendered":"Importancia de los Complementos de pago en el acreditamiento de IVA"},"content":{"rendered":"<p align=\"justify\">Cuando los pagos de una contraprestaci\u00f3n no se hagan en una sola exhibici\u00f3n o pag\u00e1ndose en una sola exhibici\u00f3n esta se pague diferida, de conformidad con el inciso b) de la fracci\u00f3n VII art\u00edculo 29-A del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), los contribuyentes deber\u00e1n expedir comprobante fiscal digital por internet (CFDI) por cada uno de los pagos que se reciban (CFDI por complementos de pago).<\/p>\n<p align=\"justify\">El mismo art\u00edculo 29-A en su Tercer p\u00e1rrafo se\u00f1ala que las cantidades que no est\u00e9n amparadas en los CFDIs que no re\u00fanan el requisito anteriormente se\u00f1alado, no podr\u00e1n deducirse o acreditarse fiscalmente.<\/p>\n<p align=\"justify\">En la misma Ley del Impuesto al Valor Agregado (LIVA), se\u00f1ala como requisito para el Acreditamiento de dicho impuesto en la fracci\u00f3n II del art\u00edculo 5, que el impuesto haya sido expresamente trasladado al contribuyente y que conste por separado en los CFDI que expidan sus proveedores.<\/p>\n<p align=\"justify\">Consideramos oportuno poner especial atenci\u00f3n en colectar los CFDI por complementos de pagos en los casos que correspondan, con el fin de contar con estos documentos dentro del expediente de las compa\u00f1\u00edas que sustenten la materialidad para IVA.<\/p>\n<p align=\"center\">******<\/p>\n<p align=\"justify\">Los Socios y el Comit\u00e9 Fiscal de Russell Bedford estamos a tus \u00f3rdenes para asesorarte en relaci\u00f3n al contenido de este bolet\u00edn informativo.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cuando los pagos de una contraprestaci\u00f3n no se hagan en una sola exhibici\u00f3n o pag\u00e1ndose en una sola exhibici\u00f3n esta se pague diferida, de conformidad con el inciso b) de la fracci\u00f3n VII art\u00edculo 29-A del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), los contribuyentes deber\u00e1n expedir comprobante fiscal digital por internet (CFDI) por cada uno&#8230;<\/p>\n","protected":false},"author":5,"featured_media":5541,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_post_transparent":"default","_kad_post_title":"default","_kad_post_layout":"default","_kad_post_sidebar_id":"","_kad_post_content_style":"default","_kad_post_vertical_padding":"default","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-5540","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Importancia de los Complementos de pago en el acreditamiento de IVA | Russell Bedford<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Importancia de los Complementos de pago en el acreditamiento de IVA | Russell Bedford\" \/>\n<meta property=\"og:description\" content=\"Cuando los pagos de una contraprestaci\u00f3n no se hagan en una sola exhibici\u00f3n o pag\u00e1ndose en una sola exhibici\u00f3n esta se pague diferida, de conformidad con el inciso b) de la fracci\u00f3n VII art\u00edculo 29-A del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), los contribuyentes deber\u00e1n expedir comprobante fiscal digital por internet (CFDI) por cada uno...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\" \/>\n<meta property=\"og:site_name\" content=\"Russell Bedford\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Russellbedfordmex\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-13T23:00:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"AdminRB2\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:site\" content=\"@RB__Mexico\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AdminRB2\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\"},\"author\":{\"name\":\"AdminRB2\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\"},\"headline\":\"Importancia de los Complementos de pago en el acreditamiento de IVA\",\"datePublished\":\"2025-06-13T23:00:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\"},\"wordCount\":239,\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\",\"url\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\",\"name\":\"Importancia de los Complementos de pago en el acreditamiento de IVA | Russell Bedford\",\"isPartOf\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png\",\"datePublished\":\"2025-06-13T23:00:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png\",\"width\":1200,\"height\":630},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/russellbedford.mx\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Importancia de los Complementos de pago en el acreditamiento de IVA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#website\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"name\":\"Russell Bedford\",\"description\":\"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. Russell Bedford, 30 a\u00f1os de experiencia y cobertura nacional.\",\"publisher\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/russellbedford.mx\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#organization\",\"name\":\"Russell Bedford\",\"url\":\"https:\/\/russellbedford.mx\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp\",\"contentUrl\":\"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp\",\"width\":206,\"height\":56,\"caption\":\"Russell Bedford\"},\"image\":{\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Russellbedfordmex\",\"https:\/\/x.com\/RB__Mexico\",\"https:\/\/www.instagram.com\/russellbedfordmexico\/\",\"https:\/\/www.youtube.com\/channel\/UCtuM3ac0lLmSmnYnqqIU7rQ\/featured\",\"https:\/\/www.linkedin.com\/company\/russell-bedford-mexico?trk=biz-companies-cym\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0\",\"name\":\"AdminRB2\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g\",\"caption\":\"AdminRB2\"},\"url\":\"https:\/\/russellbedford.mx\/en\/author\/adminrb2\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Importancia de los Complementos de pago en el acreditamiento de IVA | Russell Bedford","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/","og_locale":"en_US","og_type":"article","og_title":"Importancia de los Complementos de pago en el acreditamiento de IVA | Russell Bedford","og_description":"Cuando los pagos de una contraprestaci\u00f3n no se hagan en una sola exhibici\u00f3n o pag\u00e1ndose en una sola exhibici\u00f3n esta se pague diferida, de conformidad con el inciso b) de la fracci\u00f3n VII art\u00edculo 29-A del C\u00f3digo Fiscal de la Federaci\u00f3n (CFF), los contribuyentes deber\u00e1n expedir comprobante fiscal digital por internet (CFDI) por cada uno...","og_url":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/","og_site_name":"Russell Bedford","article_publisher":"https:\/\/www.facebook.com\/Russellbedfordmex","article_published_time":"2025-06-13T23:00:49+00:00","og_image":[{"width":1200,"height":630,"url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png","type":"image\/png"}],"author":"AdminRB2","twitter_card":"summary_large_image","twitter_creator":"@RB__Mexico","twitter_site":"@RB__Mexico","twitter_misc":{"Written by":"AdminRB2","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#article","isPartOf":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/"},"author":{"name":"AdminRB2","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0"},"headline":"Importancia de los Complementos de pago en el acreditamiento de IVA","datePublished":"2025-06-13T23:00:49+00:00","mainEntityOfPage":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/"},"wordCount":239,"publisher":{"@id":"https:\/\/russellbedford.mx\/en\/#organization"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage"},"thumbnailUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png","articleSection":["Fiscal"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/","url":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/","name":"Importancia de los Complementos de pago en el acreditamiento de IVA | Russell Bedford","isPartOf":{"@id":"https:\/\/russellbedford.mx\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage"},"thumbnailUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png","datePublished":"2025-06-13T23:00:49+00:00","breadcrumb":{"@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#primaryimage","url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png","contentUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2025\/06\/Importancia-de-los-complementos-de-pago.png","width":1200,"height":630},{"@type":"BreadcrumbList","@id":"https:\/\/russellbedford.mx\/en\/fiscal\/importancia-de-los-complementos-de-pago-en-el-acreditamiento-de-iva\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/russellbedford.mx\/en\/"},{"@type":"ListItem","position":2,"name":"Importancia de los Complementos de pago en el acreditamiento de IVA"}]},{"@type":"WebSite","@id":"https:\/\/russellbedford.mx\/en\/#website","url":"https:\/\/russellbedford.mx\/en\/","name":"Russell Bedford","description":"Tu firma de confianza en M\u00e9xico para auditor\u00eda, impuestos, contabilidad y m\u00e1s. Russell Bedford, 30 a\u00f1os de experiencia y cobertura nacional.","publisher":{"@id":"https:\/\/russellbedford.mx\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/russellbedford.mx\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/russellbedford.mx\/en\/#organization","name":"Russell Bedford","url":"https:\/\/russellbedford.mx\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/","url":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp","contentUrl":"https:\/\/russellbedford.mx\/wp-content\/uploads\/2024\/07\/LogoRB.webp","width":206,"height":56,"caption":"Russell Bedford"},"image":{"@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Russellbedfordmex","https:\/\/x.com\/RB__Mexico","https:\/\/www.instagram.com\/russellbedfordmexico\/","https:\/\/www.youtube.com\/channel\/UCtuM3ac0lLmSmnYnqqIU7rQ\/featured","https:\/\/www.linkedin.com\/company\/russell-bedford-mexico?trk=biz-companies-cym"]},{"@type":"Person","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/e143ccf189cf598c052bf4ee69fe4aa0","name":"AdminRB2","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/russellbedford.mx\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/091650d19669e97c78be04ccfddcb0b3830ac8e618a6dfb05aecbb50aae6c2af?s=96&d=mm&r=g","caption":"AdminRB2"},"url":"https:\/\/russellbedford.mx\/en\/author\/adminrb2\/"}]}},"_links":{"self":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts\/5540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/comments?post=5540"}],"version-history":[{"count":0,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/posts\/5540\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/media\/5541"}],"wp:attachment":[{"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/media?parent=5540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/categories?post=5540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/russellbedford.mx\/en\/wp-json\/wp\/v2\/tags?post=5540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}