¿Cuándo un extranjero adquiere domicilio tributario en El Salvador?
Published date | 02 August 2022 |
Law Firm | Consortium Legal |
En un mundo globalizado, cada día es más común el tráfico transfronterizo de mano de obra y profesionales especializados, por lo que no debe extrañar que muchos extranjeros viajen a El Salvador, ya sea temporalmente o de forma permanente, para llevar cabo sus actividades como empleados en empresas o en el libre ejercicio de la profesión.
El Salvador utiliza el Principio de Territorialidad para establecer cuándo una renta se considera obtenida en El Salvador, para efecto de tributar por el Impuesto sobre la Renta. En el caso específico de las rentas por servicios, se considera renta salvadoreña – bajo el criterio de la fuente- cuando los servicios son prestados o utilizados en el territorio nacional.
En el caso de los extranjeros, lo más común es que tributen por medio de retenciones tributarias, por el porcentaje del 20% calculado sobre la cantidad pagada, las cuales se consideran pago definitivo del impuesto. Esto siempre y cuando, el extranjero no tenga domicilio tributario en El Salvador.
Hay que señalar que no es lo mismo tener nacionalidad salvadoreña, que tener “domicilio tributario salvadoreño”, ya que la primera de estas categoría hace referencia al estatus que reconoce que una persona forma parte del Estado Salvadoreño, lo que le acredita una serie de Derechos y Deberes políticos y sociales; en cambio, el domicilio tributario tiene una connotación eminentemente dirigida a establecer la relación jurídica tributaria (obligaciones de pago y formales).
Entonces, en un sentido un poco somero, podemos decir que al tener domicilio tributario salvadoreño, se tiene condición para constituirse en contribuyente frente al Estado, en toda la acepción de la palabra, en la medida que los contribuyentes están obligados al pago de tributos y al cumplimiento de obligaciones formales, así como al pago de multas e intereses a que hubiera lugar.
Por el contrario, un “no domiciliado” -en principio- solo estaría obligado al pago del impuesto por la vía de la retención tributaria como pago definitivo; pero no lo estaría respecto del cúmulo de obligaciones formales, aparejadas con la calidad de contribuyente, como por ejemplo, la obligación de inscribirse en el Registro de Contribuyentes al Fisco; la actualización de los datos de dicho registro; la presentación de informes y declaraciones tributarias, entro otras.
Por lo anterior, la pregunta es ¿Cuándo un extranjero adquiere domicilio...
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