Correcta aplicación del impuesto sobre la renta en la compraventa de bienes inmuebles en Nicaragua Parte I
Published date | 03 October 2022 |
Author | Carlos Taboada |
Law Firm | Consortium Legal |
La compraventa de bienes inmuebles es una transacción común y habitual en la mayoría de países que reconoce los derechos de propiedad privada. En esa transacción, el vendedor podrá generar una ganancia o una pérdida de capital, dependiendo de la diferencia entre el valor de venta y el precio de adquisición. La Ley de Concertación Tributaria (“LCT”), en su artículo 3, establece el Impuesto sobre la Renta (“IR”) que grava las rentas de fuente nicaragüense de contribuyentes residentes y no residentes, incluyendo tanto las obtenidas por ganancias y pérdidas de capital como aquellas originadas en la realización de actividades económicas. La mayoría de compraventas inmobiliarias quedará sujeta al IR por ganancias y pérdidas de capital, salvo aquellas realizadas por empresas cuyo giro o actividad principal sea la venta de inmuebles, en cuyo caso éstas quedarán sujetas al IR por actividades económicas. En esta entrega comentaremos sobre el primer caso, y en la siguiente, al régimen aplicable a las empresas inmobiliarias.
El artículo 15 LCT define como ganancias y pérdidas de capital “las variaciones en el valor de los elementos patrimoniales del contribuyente, como consecuencia de la enajenación de bienes, o cesión o traspaso de derechos.” Por tanto, siendo la compraventa un acto de enajenación, ésta podría generar una ganancia o pérdida de capital. El Capítulo IV de la LCT regula la aplicación del IR a las ganancias y pérdidas de capital estableciendo ciertas reglas importantes a considerar para el caso de compraventas:
a) El artículo 74 LCT establece que el impuesto grava las ganancias y pérdidas de capital realizadas;
b) El artículo 75 numeral 2 LCT establece que el momento de realización de la ganancia ocurre al momento de enajenación del bien;
c) Para determinar la base imponible sobre la cual se aplicará el impuesto, observamos los artículos 82 y 83 LCT:
i) El primero determina que en las enajenaciones onerosas (como es el caso de la compraventa), la base imponible es la diferencia entre el valor de transmisión y el costo de adquisición;
ii) El segundo precisa la forma de cálculo del costo de adquisición y valor de transmisión. El costo de adquisición incluye el importe total pagado por la adquisición, el costo de las mejoras y gastos inherentes a la adquisición sin incluir intereses y descontando amortizaciones y depreciaciones. Por su parte, el valor de transmisión para efectos...
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