El Salvador: Aprobación de disposiciones transitorias para la exención del pago de derechos e impuestos por la introducción de bienes nuevos para viajeros procedentes del exterior
Published date | 16 December 2022 |
Law Firm | Consortium Legal |
Por este medio hacemos de su conocimiento:
El día 07 de diciembre del presente año, la Asamblea Legislativa, aprobó el Decreto No. 595, que contiene Disposiciones Transitorias para la exención del pago de derechos e impuestos por la introducción de bienes nuevos para viajeros procedentes del exterior, por un valor total en aduana que no sea superior al equivalente a TRES MIL DÓLARES DE LOS ESTADOS UNIDOS DE AMÉRICA (US$3,000.00).
Con dicho decreto, el viajero que ingrese al territorio salvadoreño por aeropuerto, puerto o punto fronterizo, podrá introducir con exención de pago de derechos e impuestos, incluido el impuesto a la transferencia de bienes muebles y a la prestación de servicios (IVA), bienes nuevos cuyo valor total en aduana no sea superior al equivalente a $3,000.00.
Sin embargo, el Art. 4 de estas Disposiciones Transitorias excluye de dicho beneficio a los transportistas, gestores de encomiendas, oficiales y tripulantes de todo medio de transporte, que efectúe un tráfico regular de pasajeros y mercancías entre El Salvador y cualquier lugar del exterior, cuando ingresen al país en ejercicio de su actividad.
El referido decreto fue publicado en el Diario Oficial, No. 231, Tomo No. 437, de fecha 07 de diciembre de 2022 y según se establece en su Art. 6, el mismo entrará en vigencia a partir de su publicación en el Diario Oficial, hasta el 31 de Enero de 2023. En consecuencia, los viajeros desde ya gozan de este beneficio.
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