Guatemala: Iniciativa de ley para promover y facilitar el comercio electrónico (6029)
Published date | 03 May 2022 |
Author | Alejandra Fuentes-Pieruccini |
Law Firm | Consortium Legal |
El 23 de febrero de 2022, el pleno del Congreso conoció la iniciativa de ley denominada “Ley para promover y facilitar el comercio electrónico transfronterizo”. La iniciativa propone modificar la Ley del Impuesto al Valor Agregado, Ley de Actualización Tributaria (que regula el Impuesto Sobre la Renta) y las Disposiciones para el Fortalecimiento de la Administración Tributaria (Decreto 20-2006).
En cuanto al Impuesto al Valor Agregado, la iniciativa agrega las definiciones de “productos o bienes digitales”, definiéndolos como un bien incorpóreo e intangible que se comercializa por medios electrónicos. Agrega las definiciones de importación y exportación de estos productos o bienes digitales y agrega como hechos generadores del impuesto, la venta o permuta de productos o bienes digitales y su importación. En la definición de importación de estos bienes o productos, agrega que es la descarga y comercialización de terceros países de productos digitales destinados al uso o consumo definitivo en el país.
Actualmente, la Ley del Impuesto al Valor Agregado grava, entre otros, la venta de bienes muebles o derechos reales constituidos sobre ellos y la prestación de servicios en el territorio nacional. Dentro de la definición actual se entiende por venta la transfencia a título oneroso del dominio total o parcial de bienes muebles situados en el territorio nacional.
La modificación pretende gravar la descarga y comercialización de productos digitales, sin embargo, en esta modificación no encuadran la prestación de servicios en el extranjero, los cuales son utilizados en Guatemala. Asimismo, la propuesta de ley no establece un mecanismo para la recaudación de dicho impuesto, ya que no establece en qué momento deberá pagarse. La iniciativa únicamente menciona que no se deberá relizar ningún trámite aduanero para las importaciones de estos bienes; sin embargo, no establece la forma de declarar y de pagar el impuesto. Tampoco establece cuál es el tratamiento de los bienes que se utilizan en el país, pero que no necesariamente requieren de una descarga en el país.
En otras jurisdicciones, los servicios digitales, que son utilizados dentro de la jurisdicción, como plataformas que transmiten contenido digital, sin necesidad de descargarlos (streaming), se encuentran gravados con el Impuesto al Valor Agregado. En estas jurisdicciones, se establece la obligación a un intermediario a realizar...
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