What is the date of enforceability of a certificate for the different credit origins?

Each source of credit, as well as its corresponding Type, will have a different due date. In general, these dates are the following:

  • Date of payments in the case of credits originated in overpayments.

  • Last day of the month and year of the “until” period of the credit application, in the case of credits originated in withholdings or receipts. 

  • Last day of the month and year of the “to” of the period, or first day of the month following the “to” of the period in the case of credits (not endorsable or endorsable, respectively) originated in: exporter, assimilated to exporter, projects of investment, low-income housing projects and agricultural VAT.

Note that the DELTA Application (Form 2/218) automatically suggests the due date taking into account the origin of the credit being requested.

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