Preguntas frecuentes de Derecho Tributario ante COVID-19 en Centroamérica
Published date | 15 May 2020 |
Law Firm | Consortium Legal |
En el caso de Guatemala, la Administración Tributaria no ha publicado otra prórroga, para el cumplimiento de las obligaciones tributarias, aparte de la publicada en el mes de abril. Por lo tanto, las obligaciones tributarias deberán pagarse de acuerdo con los plazos establecidos en la ley.
Por el contrario, en El Salvador, las declaraciones de impuestos y demás reportes deben presentarse en los tiempos que la Ley indica, conforme el calendario tributario publicado por la Dirección General de Impuestos Internos en el siguiente enlace.
En Honduras fue concedida prórroga a los “Obligados Tributarios” categorizados como pequeños y medianos contribuyentes y a las personas naturales y profesionales independientes en la obligación de presentación y pago (sin multas e intereses), de las declaraciones siguientes:
- Obligación de declaración y pago del Impuesto Sobre la Renta (ISR) Aportación solidaria y Activo Neto
- Impuesto Específico de Renta Único Sobre Arriendo o Alquiler de Viviendas o Edificios de Apartamentos
- Contribución Especial Sobre los Excedentes de Operación que obtengan las Universidades Privadas, Escuelas e Institutos de Enseñanza Preescolar, Primaria y Media
- Contribución Social del Sector Cooperativo
Todas correspondientes al periodo fiscal 2019, de las cuales, tanto su obligación formal como material, deberán cumplirse a más tardar el treinta (30) de junio de 2020.
En caso de Nicaragua las declaraciones de impuestos y pagos correspondientes deben presentarse en los tiempos que la Ley indica. Finalmente, en Costa Rica hay una prórroga para el pago del impuesto, no para la presentación de la declaración. Existe una moratoria en el pago de IVA e Impuesto selectivo de consumo para los meses de marzo, abril y mayo 2020, así como una moratoria para los aranceles de las mercancías nacionalizadas en los meses de abril, mayo y junio 2020. El pago de estos tributos se debe realizar a más tardar el 31 de diciembre del presente año, sin multas ni intereses. En el caso de que el contribuyente prevea que no podrá realizar el respectivo pago, podrá solicitar una facilidad de pago a la Autoridad competente.
En Guatemala a través del Decreto 12-2020 se establece una exención a los impuestos de importación, del IVA y derechos arancelarios sobre las donaciones que se reciban a favor de la CONRED, las iglesias, organizaciones y asociaciones de beneficencia autorizadas e inscritas en el Registro de Personas Jurídicas.
A su vez, en El Salvador, únicamente habrá exención por 3 meses del pago de la Contribución Especial para la Promoción del Turismo...
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