{"id":19591,"date":"2025-11-28T14:42:27","date_gmt":"2025-11-28T20:42:27","guid":{"rendered":"https:\/\/www.prospectiva.com.mx\/?p=19591"},"modified":"2025-11-28T14:42:28","modified_gmt":"2025-11-28T20:42:28","slug":"guatemala-sat-devolucion-electronica-de-creditos-fiscales","status":"publish","type":"post","link":"https:\/\/www.prospectiva.com.mx\/?p=19591","title":{"rendered":"Guatemala SAT \u2013 Devoluci\u00f3n electr\u00f3nica de cr\u00e9ditos fiscales"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Modernizaci\u00f3n del R\u00e9gimen Especial Electr\u00f3nico<\/h2>\n\n\n\n<p>La <strong>Superintendencia de Administraci\u00f3n Tributaria (SAT)<\/strong> de Guatemala anunci\u00f3 que, a partir del <strong>1 de diciembre de 2025<\/strong>, los contribuyentes que soliciten la <strong>Devoluci\u00f3n de Cr\u00e9ditos Fiscales<\/strong> en el <strong>R\u00e9gimen Especial Electr\u00f3nico<\/strong> deber\u00e1n enviar sus archivos exclusivamente <strong>a trav\u00e9s de la Agencia Virtual<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"695\" src=\"https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/11\/image-12-1024x695.png\" alt=\"\" class=\"wp-image-19593\" style=\"width:672px;height:auto\" srcset=\"https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/11\/image-12-1024x695.png 1024w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/11\/image-12-300x204.png 300w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/11\/image-12-768x522.png 768w, https:\/\/www.prospectiva.com.mx\/wp-content\/uploads\/2025\/11\/image-12.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Detalles operativos<\/h2>\n\n\n\n<p>Ya no se aceptar\u00e1n solicitudes mediante <strong>CD o USB<\/strong>, sino que todos los archivos en <strong>formato Excel o PDF<\/strong> deber\u00e1n cargarse digitalmente.<br>Esta medida busca <strong>optimizar los tiempos de revisi\u00f3n y reducir la manipulaci\u00f3n de medios f\u00edsicos<\/strong>, fortaleciendo la seguridad en el manejo de la informaci\u00f3n tributaria.<\/p>\n\n\n\n<p>Los archivos podr\u00e1n presentarse desde la opci\u00f3n:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Servicios de Fiscalizaci\u00f3n \u2192 Devoluci\u00f3n de Cr\u00e9dito Fiscal \u2192 Libros Contables \/ R\u00e9gimen Electr\u00f3nico \/ Devoluci\u00f3n IVA.<\/em><\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\n<p>La SAT reafirm\u00f3 su compromiso con la <strong>eficiencia digital y la simplificaci\u00f3n administrativa<\/strong> para exportadores y empresas de alto volumen.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Modernizaci\u00f3n del R\u00e9gimen Especial Electr\u00f3nico La Superintendencia de Administraci\u00f3n Tributaria (SAT) de Guatemala anunci\u00f3 que, a partir del 1 de diciembre de 2025, los contribuyentes que soliciten la Devoluci\u00f3n de Cr\u00e9ditos Fiscales en el R\u00e9gimen Especial Electr\u00f3nico deber\u00e1n enviar sus archivos exclusivamente a trav\u00e9s de la Agencia Virtual. Detalles operativos Ya no se aceptar\u00e1n solicitudes [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":19594,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[437,49,60],"tags":[],"class_list":["post-19591","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-437","category-actualizacion","category-guatemala"],"_links":{"self":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19591","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19591"}],"version-history":[{"count":1,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19591\/revisions"}],"predecessor-version":[{"id":19595,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/posts\/19591\/revisions\/19595"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=\/wp\/v2\/media\/19594"}],"wp:attachment":[{"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prospectiva.com.mx\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}