Aplicación de tributos a plataformas de streaming en Guatemala
Published date | 07 March 2023 |
Author | Mario Estuardo Archila |
Law Firm | Consortium Legal |
La Administración Tributaria de Guatemala ha estado insistiendo, hasta decir que analiza acciones penales en el extranjero, sobre la tributación de las plataformas digitales. Esta insistencia proviene, suponemos, de la existencia de documentos de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en cuanto a esta materia.
Si bien OCDE ha logrado algún consenso entre sus miembros y ha emitido unas recomendaciones, como las que citaremos a continuación, Guatemala no es país miembro y, adicionalmente, contamos con un principio de legalidad constitucional muy estricto, lo que hace que la Administración Tributaria esté constreñida a aplicar estrictamente la ley y no los deseos de esos dioses del Olimpo fiscal-estatal.
De manera resumida, el marco de política tributaria de la OCDE para abordar los desafíos del comercio electrónico en materia de IVA está basado en cuatro pilares fundamentales y citamos el documento “Kit de Herramientas de IVA Digital para Latinoamérica y el Caribe que destaca ciertos aspectos y principales recomendaciones”[1]:
- Crear la base jurídica para que las jurisdicciones establezcan y hagan valer su derecho a aplicar IVA al comercio digital internacional, lo que incluye normas aceptadas internacionalmente para determinar el “lugar de imposición” de los servicios en línea y los productos digitales por referencia a la ubicación del cliente.
- Garantizar la recaudación eficaz del IVA sobre las ventas en línea de bienes, servicios y productos digitales por parte de proveedores en línea no residentes mediante un mecanismo electrónico de registro y recaudación simplificados.
- Aumentar la eficacia de la recaudación del IVA por medio de exigir a los operadores de plataformas digitales, las cuales dominan en gran medida el comercio digital mundial, que recauden y paguen el IVA correspondiente a las ventas realizadas a través de sus respectivas plataformas.
- Mejorar el cumplimiento del IVA por parte de proveedores en línea no residentes mediante estrategias modernas basadas en la gestión del riesgo y una robusta cooperación administrativa internacional.
La ley del IVA guatemalteco establece como operaciones gravadas, la prestación de servicios en Guatemala y la venta de bienes situados en Guatemala. Adicionalmente, la ley del país en materia de comercio electrónico estableció que un servicio “on line” no se entiende por prestado en el lugar del receptor del servicio, sino en el lugar habitual de residencia del proveedor del mismo. Por...
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