El Salvador: Beneficios fiscales otorgados por la Ley Especial para la Construcción de Centros Penales
Published date | 06 June 2022 |
Author | Carlos Pineda |
Law Firm | Consortium Legal |
Recientemente, la Asamblea Legislativa mediante Decreto Legislativo No. 357, de fecha 19 de abril de 2022, publicado en el Diario Oficial No. 73, Tomo No. 435 de esa misma fecha, aprobó la Ley Especial para la Construcción de Centros Penitenciarios, en adelante denominada LECCP.
El citado cuerpo legal establece entre otras cosas, una serie de beneficios fiscales aplicables al Ministerio de Obras Públicas y de Transporte (MOPT) y a aquellos contribuyentes implicados en la planificación, diseño y construcción de los Centros Penitenciarios.
Estos beneficios son desarrollados de forma más amplia por la Guía de Orientación para aplicar los aspectos fiscales contenidos en la Ley Especial para la Construcción de Centros Penitenciarios, y ellos son los siguientes:
- Exención del Impuesto sobre la Renta.
Este beneficio será aplicable a las rentas que obtengan las compañías, provenientes exclusivamente de la planificación, diseño y construcción de centros penitenciarios, para lo cual deberán llevar registros separados que permitan identificar plenamente dichas rentas, y distinguirlas de los ingresos obtenidas de otras fuentes, y además, que faciliten comprobar el inicio y fin del goce del beneficio.
Son aplicables en todo caso, las reglas de deducibilidad que el Código Tributario y la Ley de Impuesto sobre la Renta estipulan para ese propósito, y se deberá incorporar los ingresos obtenidas en el marco de la LECCP, en el apartado específico que para tal fin contenga la declaración, la cual deberá presentada dentro del plazo de ley correspondiente.
Asimismo, las compañías beneficiadas no deberán efectuar anticipo a cuenta del Impuesto sobre la Renta, de conformidad con los artículos 151, 152 del Código Tributario, 92 de su Reglamento de Aplicación, y 4 numeral 1) de la Ley de Impuesto sobre la Renta; no obstante, subsiste la obligación formal de declarar incorporando los referidos ingresos en las casillas especiales que para tal efecto se habiliten en la declaración correspondiente.
Los sujetos beneficiados están obligadas a realizar las retenciones a que hubiere lugar conforme a los supuestos previstos por la normativa tributaria, por las sumas pagadas o acreditadas; estas retenciones incluyen retención del Impuesto sobre Renta a la Distribución de Utilidades.
- Exención de IVA
Las prestaciones de servicios realizadas por las compañías en el marco de las actividades que señala la LECCP...
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