Aspectos generales sobre los costos y gastos deducibles en la Legislación en Nicaragua
Published date | 07 March 2023 |
Author | Jean Paul Aguirre. |
Law Firm | Consortium Legal |
De conformidad con la Ley No. 822 “Ley de Concertación Tributaria de la República de Nicaragua” (LCT), todos los contribuyentes, sean personas naturales o jurídicas, que devenguen habitual u ocasionalemente rentas de actividades económicas, estarán sujetas al impuesto sobre la renta de actividades ecónómicas (IR Anual). En este sentido, la legislación nicaragüense define las rentas de actividades económicas como “aquellos ingresos devengados o percibidos en dinero o en especie por un contribuyente que suministre bienes y servicios (…)”.
Según lo establecido en el artículo 35 de la LCT, la base imponible del Impuesto sobre la renta anual de actividades económicas es la renta neta, es decir, el resultado de deducir de la renta bruta gravable el monto de las deducciones autorizadas por ley. En otras palabras, la base imponible del impuesto será el resultado de la renta no exenta o renta gravable menos los costos y gastos deducibles establecidos por ley que cumplan con todos los requisitos fiscales para su deducibilidad.
En este sentido, es importante que los contribuyentes conozcan que los costos y gastos deducibles deben cumplir una serie de requisitos legales para su deducibilidad, ya que, no basta con que se incurra y registre dicho gasto para deducirlo de la renta gravable con la finalidad de reducir el IR a pagar, puesto que, el contribuyente se expone a ajustes fiscales que estarán sujetos a multas y sanciones calculadas sobre el impuesto dejado de percibir por la Administración Tributaria. Es por ello que, los contribuyentes deben de cersiorarse que sus costos y gastos están debidamente registrados, documentados y cumplen con todos los requisitos para efectos del cálculo de la base imponible del IR Anual.
En términos generales, los artículos 39 y 43 de la LCT detallan, mediante un listado, todos aquellos costos y gastos que serán considerados deducibles y no deducibles, respectivamente, para efectos del cálculo de la base imponible (renta neta) del impuesto sobre la renta de actividades económicas. Sin embargo, es importante destacar que, no basta con que el costo o gasto incurrido por el contribuyente esté contemplado en el listado del artículo 39 de la ley, ya que, este debe cumplir en su totalidad con una serie de requisitos fiscales establecidos por ley, tales como:
- El costo y/o gastos debe ser causado, general, necesario y normal para producir la renta gravable y para conservar su existencia y mantenimiento.
- Deben estar debidamente registrados y...
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