{"id":574,"date":"2022-03-17T23:40:19","date_gmt":"2022-03-17T23:40:19","guid":{"rendered":"https:\/\/nyvcol.com\/?p=574"},"modified":"2025-05-06T15:45:33","modified_gmt":"2025-05-06T15:45:33","slug":"periodicidad-del-iva-en-2022","status":"publish","type":"post","link":"https:\/\/nyvcol.com\/en\/periodicidad-del-iva-en-2022\/","title":{"rendered":"PERIODICIDAD DEL IVA EN 2025"},"content":{"rendered":"<p>La periodicidad del IVA para el a\u00f1o <strong>2025<\/strong> puede ser bimestral, cuatrimestral o anual, esto depende de los ingresos brutos del contribuyente y\/o actividad econ\u00f3mica.<\/p>\n<p><strong>BIMESTRAL<\/strong><\/p>\n<p>\u00bfQui\u00e9nes aplican para la declaraci\u00f3n bimestral?<\/p>\n<p>\u2022 Grandes contribuyentes.<br \/>\nLas personas jur\u00eddicas y naturales cuyos ingresos brutos al 31 de diciembre del a\u00f1o<br \/>\ngravable 2024 sean iguales o superiores a 92.000 UVT ($4.581.508.000)<\/p>\n<p>\u2022 Los responsables se\u00f1alados en los art\u00edculos 477 y 481 del ET.<\/p>\n<p>\u2022 Los nuevos responsables del impuesto sobre ventas.<\/p>\n<p><strong>Recuerde que\u2026<\/strong><\/p>\n<p>\u2022 Los contribuyentes inscritos en el R\u00e9gimen Simple de Tributaci\u00f3n quedan exentos toda vez que, su periodicidad de IVA es anual.<\/p>\n<p>\u2022 Los periodos bimestrales son: enero y febrero, marzo y abril, mayo y junio, julio y agosto, septiembre y octubre, noviembre y diciembre.<\/p>\n<p><strong>CUATRIMESTRAL<\/strong><\/p>\n<p>\u00bfQui\u00e9nes aplican para la declaraci\u00f3n cuatrimestral?<\/p>\n<p>\u2022 Las personas jur\u00eddicas y naturales cuyos ingresos brutos al 31 de diciembre del a\u00f1o gravable 2024 sean inferiores a 92.000 UVT ($4.581.508.000)<\/p>\n<p><strong>Recuerde que\u2026<\/strong><\/p>\n<p>\u2022 Los contribuyentes inscritos en el R\u00e9gimen Simple de Tributaci\u00f3n quedan exentos toda vez que, su periodicidad de IVA es anual.<\/p>\n<p>\u2022 Los periodos cuatrimestrales son: enero-abril, mayo-junio, julio-agosto, septiembre-diciembre.<\/p>\n<p><strong>ANUAL<\/strong><\/p>\n<p>\u00bfQui\u00e9nes aplican para la declaraci\u00f3n cuatrimestral?<\/p>\n<p>\u2022 Contribuyentes del impuesto unificado bajo el r\u00e9gimen simple de tributaci\u00f3n \u2013RST\u2013<\/p>","protected":false},"excerpt":{"rendered":"<p>La periodicidad del IVA para el a\u00f1o 2025 puede ser bimestral, cuatrimestral o anual, esto depende de los ingresos brutos [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":575,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","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":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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