¿Pago impuestos en Guatemala por lo que hice en el extranjero?
Published date | 02 August 2022 |
Law Firm | Consortium Legal |
- SISTEMA DE FUENTE TERRITORIAL
La pregunta que le da título a este artículo es muy común. Se cree que traer dinero al país automáticamente implica pagar impuestos.
Nuestro sistema es territorial, por lo que se tributa por aquello que se genera, se produce, en el país, salvo algunas excepciones, como los intereses.
De tal forma, cuando una persona sale de las fronteras de Guatemala y genera algún ingreso en el extranjero, no está sometido a tributación en Guatemala.
Distinto es para una persona sometida a un sistema de renta mundial o renta personal, pues en dicho caso tendrá que teibutar en su país de domicilio o residencia por todos los ingresos que posea, sin importar su origen.
A. IVA y la factura
De la misma manera, la factura es un documento que se emite en Guatemala por aquellas operaciones que están afectas a la ley del IVA. Eso es, prestación de servicios en el país y venta de bienes situados en el país.
Por servicios prastados en el extranjero o por venta de bienes situados en el extranjero no se emite una factura del IVA. Podrá emitirse algún otro documento de control, no así una factura.
- UN SEGUNDO TEMA: PREVENCIÓN DE LAVADO
Ahora bien, es importante considerar que la regulación sobre prevención de lavado de dinero sí obliga a los bancos a obtener comprobantes del origen del dinero que se deposite o la razón por la que se hace un pago desde sus cuentas.
Estas razones no son relacionadas directamente con impuestos, sino para cumplir con ese tipo de legislación que es prácticamente mundial.
Es por ello que si bien no se requiere emitir factura del IVA y no se requiere pagar ISR por las operaciones que suceden en el extranjero, sí debe ser posible comprobar el origen...
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