Impacto Financiero del Doble Pago del IVA por Operaciones Virtuales de Comercio Exterior en Pedimentos Virtuales Clave V5

Ibero Ciencias - Revista Científica y Académica 2026 Open access

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Authors: Marco Antonio Flores Malpica, Rocío Enríquez Corona, Iván Jesús Díaz Enríquez, Ángel Francisco Velázquez Rodríguez, Myriam González Guerrero
DOI: 10.63371/ic.v5.n1.a794
Cited by: 0

Abstract

This study analyzes the economic and legal feasibility of double VAT payment in virtual transactions carried out using V5-code import declarations. It identifies the legal framework governing VAT payments on definitive imports, as well as the basis for the importer's joint and several liability. The analysis includes a comparison of two practical scenarios to observe the economic impact of this double payment on cash flow. The research employs a mixed methodology with qualitative and quantitative approaches to evaluate both the legal elements and the financial effects. Among the most relevant findings is the correct application of VAT in these transactions, allowing for adequate tax credits.

Fields of Study & Subjects

Taxation and Legal Issues Economic and Fiscal Studies Law logistics and international trade

Publication details

Journal / source
Ibero Ciencias - Revista Científica y Académica
Volume
5
Issue
1
Pages
2071–2882
Publication date
4 March 2026
Language
EN