Ganancia de capital en El Salvador
Published date | 03 May 2022 |
Author | Verónica Tadeo |
Law Firm | Consortium Legal |
La Ley de Impuesto sobre la Renta, en su Artículo 14, nos brinda una definición de lo que debemos entender por Ganancia de Capital, y es aquella obtenida por una persona natural o jurídica que no se dedica habitualmente a la compraventa, permuta u otra forma de negociaciones sobre bienes muebles o inmuebles. Es decir, son beneficios eventuales, generados por operaciones distintas al objeto principal de la explotación, o que por circunstancias contingentes ajenas a la dirección de la empresa.
Constituyendo la habitualidad el elemento diferenciador para conocer si es ganancia de capital o renta obtenida; al respecto, el Artículo 15 del Reglamento de la Ley de Impuesto sobre la Renta, proporciona los elementos que deben concurrir para que una actividad sea considerada habitual, señalando que la misma consiste en actos realizados por los sujetos pasivos que constituyen el objeto social o giro de actividad y cuya intención es dedicarse a las negociaciones jurídicas, para el caso del Artículo 14 de la Ley de Impuesto sobre la Renta, sería dedicarse a la compraventa, permuta u otra forma de negociaciones sobre bienes muebles o inmuebles, sea que tenga o no calidad de comerciantes, el sujeto que realiza los actos.
La Doctrina ha venido planteando que la habitualidad es consustancial a cualquier persona que emprende una actividad económica y la desarrolla haciendo de ella su «profesión», o su “modus vivendi, teniendo presente, que lo que debe prevalecer para determinar la habitualidad, es el “ánimo mercantil” que se le dé a las transacciones. Es así que operaciones que aunque aisladas, denotan “espíritu de empresa” o “ánimo mercantil”.
Con relación a la determinación de ganancia o pérdida proveniente de la venta de bienes muebles e inmuebles, el artículo 14 de la Ley de Impuesto sobre la Renta, establece los parámetros para determinar cuándo producto de la venta de un bien se genera una ganancia o pérdida de capital.
El inciso segundo de la citada disposición legal establece que en cada transacción se determinará del valor de la transacción, el costo básico del bien, el importe de las mejoras efectuadas para conservar su valor y el de los gastos necesarios para efectuar la transacción, cuando el valor de la transacción sea mayor que las deducciones habrá ganancia de capital.
Las mejoras como los gastos necesarios para la transacción deberán ser demostrados con la documentación de...
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