Fusiones y Adquisiciones en Nicaragua (Parte 2): Cálculo de Ganancias de Capital en la Compra de Activos de Sociedades Nicaragüenses.
Published date | 04 October 2021 |
Author | Carlos Taboada |
Law Firm | Consortium Legal |
Leer parte 1 del artículo
Continuamos esta serie de artículos en que destacamos los principales aspectos legales y tributarios de las Fusiones y Adquisiciones en Nicaragua, según la normativa vigente. La adquisición de negocios suele adoptar por lo general, una de dos formas: la compraventa de acciones de una sociedad de la cual tratamos en nuestro primer artículo y la compraventa de activos de la empresa. En este segundo artículo destacamos los principales elementos de la compraventa de activos enajenados por una sociedad mercantil nicaragüense, y la forma de calcular los efectos fiscales de este tipo de operación.
Desde la perspectiva legal, la forma de documentar la compraventa de activos en Nicaragua depende de la naturaleza del activo. En términos generales: a) Tratándose de bienes muebles se puede formalizar la compraventa mediante acuerdo privado, o bien por instrumento público otorgado ante notario y; b) Para el caso de bienes inmuebles o muebles sujetos a inscripción en registro público, necesariamente se debe formalizar la compraventa por instrumento público. Siendo la compraventa un contrato de naturaleza consensual, produce efectos entre las partes a partir de la formación del consentimiento en cuanto a sus elementos esenciales, es decir, objeto y precio. Sin embargo, debemos tomar en cuenta que, para el caso de bienes sujetos a inscripción ante registro público, la compraventa no será oponible a terceros si no es debidamente anotada en el correspondiente registro.
Para la compraventa de activos, es recomendable una revisión previa de las condiciones del bien, así como la situación legal del activo. De esta forma, el comprador tiene oportunidad de verificar el estado de la cosa a adquirir, así como el cumplimiento legal y normativo que pueda afectar la disposición o uso del activo.
Identificadas los posibles riesgos y contingencias, en caso de proceder con la operación, en términos generales, el efecto tributario más relevante en la compraventa de activos será el impuesto sobre la renta que corresponda de acuerdo con las disposiciones que establece la Ley de Concertación Tributaria, sea por la generación de rentas de actividades económicas, o bien por rentas derivadas de posibles ganancias de capital. Nos referiremos a las reglas generales advirtiendo que para las instituciones financieras, y contribuyentes sujetos a regímenes especiales hay reglas...
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