Nicaragua: Fusiones y adquisiciones en Nicaragua (Parte 1): Cálculo de ganancias de capital en la compra de acciones de sociedades nicaragüenses
Published date | 01 June 2021 |
Author | Carlos Taboada |
Law Firm | Consortium Legal |
Iniciamos una serie de artículos en que destacamos los principales aspectos legales y tributarios de las Fusiones y Adquisiciones en Nicaragua, según la normativa vigente. La adquisición de negocios suele adoptar por lo general, una de dos formas: la compraventa de acciones de una sociedad o bien la compraventa de activos de la empresa. En este primer artículo los principales elementos de la compraventa de acciones, y la forma de calcular el posible impuesto.
Desde la perspectiva legal, la compraventa de acciones de sociedades en Nicaragua, suele documentarse a través de los siguientes instrumentos: a) La suscripción de un acuerdo de compraventa de acciones; b) El endoso de los certificados de acción y; c) El registro en el Libro de Registro de Acciones de la sociedad. Adicionalmente, según el caso, las partes podrían suscribir acuerdos de accionistas o adhesiones a éstos, requerir la renuncia del derecho de preferencia por parte del resto de accionistas o proceder a la elección de una nueva Junta Directiva.
La compraventa de acciones supone una revisión previa de la situación legal de la empresa. De esta forma, el comprador tiene oportunidad de verificar el cumplimiento legal y normativo de la sociedad, situación de su documentación legal, y posibles riesgos que puedan generar una contingencia. Para este fin, tomar en cuenta que el período de prescripción ordinaria de las obligaciones tributarias fiscales y aduaneras en Nicaragua es de 4 años, y en materia municipal, 2 años. Con la revisión o due diligence, podremos conocer el grado de cumplimiento que se ha tenido en materia de obligaciones tributarias, identificar créditos tributarios así como posibles contingencias en materia fiscal, aduanera o municipal.
En caso de proceder con la operación, el efecto tributario más relevante en la compraventa de acciones es la posibilidad de la existencia de una ganancia de capital sujeta al pago de una retención definitiva. Será relevante determinar si ha habido o no ganancia de capital en la venta de acciones, en cuyo caso, procedería la aplicación de una retención definitiva en concepto de Impuesto sobre la Renta del 15% aplicada al monto de la ganancia. Esta se calcula según las reglas que determinan la base imponible para efectos de ganancias de capital.
Siendo la compraventa de acciones un contrato de naturaleza onerosa, para determinar la base imponible, el artículo 82 de la Ley...
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