Guatemala: Declaración complementaria, requisito para el perfeccionamiento de la exportación
Published date | 03 October 2022 |
Law Firm | Consortium Legal |
Autor: David Erales
Como premisa general las exportaciones de mercancías se encuentran exentas del Impuesto al Valor Agregado, ello quiere decir que el impuesto que se genere por dichas ventas al exterior no provoca el nacimiento de la obligación tributaria de pagar el impuesto. Al efecto el artículo 2 de la Ley del Impuesto al Valor Agregado (IVA), numeral 4º, define a las exportaciones de bienes como: “4) Por exportación de bienes: La venta, cumplidos todos los trámites legales, de bienes muebles nacionales o nacionalizados para su uso o consumo en el exterior”. Por su parte el artículo 7 de la Ley del Impuesto al Valor Agregado por su parte considera como parte de las exenciones generales a la exportación, indicando que: “Están exentos del impuesto establecido en esta ley: (…) 2. Las exportaciones de bienes y las exportaciones de servicios, conforme la definición del Artículo 2 numeral 4 de esta ley.”
De lo anterior se infiere que para una venta de bienes al exterior se repute como exportación y pueda gozar de la exención contenida en la ley, esta debe cumplir con que la venta sea de bienes para el uso o consumo en el exterior, por lo que, la venta se reputará local si no cumple con dichas condiciones. Adicional a lo anterior la Ley del Impuesto al Valor Agregado indica que se deben cumplir con los “trámites legales”, sin embargo sobre dicha situación la ley no es clara en fijar cuales son los trámites que se deben de cumplir.
Desde un punto de vista estrictamente legalista por trámites legales se debe entender todos aquellos trámites que se encuentren regulados en la LEY. El artículo 239 de la Constitución Política de la República, al regular el principio de legalidad en materia tributaria, es claro al establecer que toda LEY que afecte las bases de recaudación debe ser emitida por el Congreso de la República de Guatemala, por lo que, la exportación al ser una exención legal debería entenderse que cumple con esta cuando se da cumplimiento a lo establecido en la definición de esta. Al analizar la Ley del Impuesto al Valor Agregado se concluye que esta no regula trámite alguno para perfeccionar las exportaciones, por lo cual, podría presumirse que con cumplir con la venta hacia el exterior para su uso y consumo exclusivo en el exterior se entendería cumplida con la definición dada en el artículo 2, inciso 4º y, por ende, que se debe reconocer como tal dicha exportación. Lo...
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