Guatemala: Bancarización en materia tributaria: Aspectos probatorios
Published date | 02 June 2022 |
Author | David Erales |
Law Firm | Consortium Legal |
El cumplimiento de la bancarización en materia tributaria se encuentra regulado en los artículos 20 y 21 de la Ley denominada Disposiciones Legales para el fortalecimiento de la Administración Tributaria, Decreto 20-2006 del Congreso de la República, el cual ha sido considerado por la SAT y los tribunales de justicia como un requisito necesario para reconocer la deducibilidad de los costos y gastos para la determinación del Impuesto Sobre la Renta, así como para el reconocimiento y/o devolución del crédito fiscal del Impuesto al Valor Agregado.
Los considerandos de dicho cuerpo legal establecen que esas disposiciones fueron creadas con el objeto reducir la evasión y elusión fiscal, mediante la trazabilidad de la operación y el pago y, además, poder de esa manera apoyar a combatir el lavado de dinero. Es decir, lo que debe importar al fisco al momento de verificar un pago, es que este sea sobre una transacción comercial real susceptible de trazar, no se debe considerar como un requisito formal para el reconocimiento de costos, gastos, crédito fiscal o su devolución. Por lo tanto, dentro de una eventual disputa de índole tributaria, la prueba debe ir encaminada a documentar la sustancia (materialidad) del pago y no su forma.
Al efecto se debe tomar en consideración que, la bancarización en materia tributaria se ha convertido en una de las herramientas más utilizadas por la SAT para formular ajustes, puesto que, en vez de verificar la materialidad de la operación y la efectividad del pago, lo que esta hace es buscar cualquier deficiencia formal en el medio de pago para desconocer el mismo, y de esa cuenta, desconocer el costo, gasto, crédito o su devolución.
El artículo 20 de la referida ley regula, en esencia, que los pagos que realicen los contribuyentes para respaldar costos y gastos deducibles o constituyan créditos fiscales y demás egresos con efectos tributarios, a partir de Q30,000.00, deben realizarse por cualquier medio que faciliten los bancos del sistema, distinto al dinero en efectivo, en el que se individualice a quién se venden los bienes o presten los servicios objetos del pago. Al respecto, la SAT y los Tribunales han interpretado dicha norma en el sentido que el medio de pago debe ser emitido directamente por el contribuyente a favor del proveedor, constando en el soporte del mismo tal situación. A manera de ejemplo: si yo pago un servicio mediante cheque, el cheque debe ser de mi cuenta personal y debe ser emitido y cambiado por quien me prestó el servicio, que debe ser la misma persona que me facturó el servicio pagado.
No obstante lo sencillo que parece su cumplimiento, en la práctica y, sobre todo, en el día a día del comercio, existen casos en los cuales el pago no se hace en la forma tan limitada como lo interpretan los tribunales de justicia, inclusive, ello provocó que la propia Superintendencia de Administración Tributaria emitiera el criterio institucional No. 5-2021, en el cual, de cierta manera, se plasma la posibilidad de flexibilización en cuanto a la referida interpretación, dando prioridad a la sustancia sobre la forma de la operación, para establecer si se cumple o no con la bancarización en materia tributaria.
El criterio institucional antes relacionado establece que existen casos en los cuales los contribuyentes pagan a sus proveedores, sin embargo, no lo hacen en forma directa, ya que se hace al amparo de contratos mercantiles o figuras legales, en los cuales sí se utilizan los medios que facilitan el sistema bancario. Al efecto expresamente se indica en dicho criterio institucional: “(…) no es posible pasar por alto,...
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