Impuesto a la salida de divisas como crédito tributario o gasto deducible del impuesto a la renta
Suplemento No. 374
El 23 de noviembre del 2018 mediante Circular del SRI NAC-DGECCGC18-0006, dirigida a los sujetos pasivos del impuesto a la salida de divisas que utilicen el impuesto pagado como crédito tributario o gasto deducible del impuesto a la renta; o, que pretendan su devolución.
Las tres alternativas que prevé el primer artículo innumerado a continuación del artículo 21 del Reglamento para la Aplicación del Impuesto a la Salida de Divisas son excluyentes entre sí. Por tanto, si, al momento de efectuar la declaración del Impuesto a la Renta, el contribuyente opta por emplear como gasto deducible el valor del ISD generado en la importación de las materias primas, insumos y bienes de capital que consten en el listado que para el efecto establezca el Comité de Política Tributaria, no procede utilizar el referido valor como crédito tributario para el pago del Impuesto a la Renta causado o su anticipo, ni pretender su devolución. La misma situación de exclusión opera frente a cualquiera de las alternativas inicialmente adoptada por el contribuyente.
Por consiguiente, para que el contribuyente pueda solicitar la devolución del ISD generado en la importación de las materias primas, insumos y bienes de capital que consten en el listado que para el efecto establezca el Comité de Política Tributaria, es necesario que (1) no lo haya registrado como gasto deducible en alguna declaración previa del Impuesto a la Renta; y, (2) tampoco lo haya empleado anteriormente como crédito tributario para el pago del Impuesto a la Renta causado o su anticipo.
La posibilidad de presentación de declaraciones sustitutivas prevista en el artículo 73 del Reglamento para la Aplicación de la Ley de Régimen Tributario Interno, regulada...
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