El Salvador: Consideraciones sobre el cierre anual fiscal.
Published date | 27 March 2023 |
Law Firm | Consortium Legal |
En El Salvador, la obtención de rentas por los sujetos pasivos en el ejercicio o período de imposición de que se trate genera la obligación de pago del Impuesto sobre la Renta. El impuesto correspondiente debe liquidarse por medio de Declaración Jurada (F-11), contenida en formulario elaborado por la Dirección General de Impuestos Internos, y que deberá presentarse dentro de los 4 meses siguientes al vencimiento del ejercicio o período de imposición de que se trate.
La Declaración de Impuesto sobre la Renta, se encuentra disponible en línea[1] para personas naturales y jurídicas, siendo su fecha límite de presentación para el ejercicio impositivo de 2022, el día 02 de mayo de 2023. Deberán tener a mano los estados financieros y anexos auditados, a fin de declarar los valores contenidos en los referidos estados financieros.
La renta neta o imponible que resulte luego de restar a la renta obtenida los gastos y costos deducibles y demás deducciones legales, se le aplicará, en el caso de las personas jurídicas, un impuesto del 25% si los ingresos brutos recibidos en el ejercicio fiscal son menores a USD$150,000.00 o 30% si son mayores.
Serán deducibles del referido impuesto, aquellos costos y gastos necesarios para la producción de la renta y para la conservación de su fuente que la Ley de Impuesto sobre la Renta (LISR) determine. De conformidad a la LISR, únicamente podrán deducirse dichos gastos y costos o depreciación de conformidad y con las limitantes que la Ley indica incluido el Código Tributario (CT). Lo anterior se encuentra regulado de los artículos 28 al 33 de la LISR.
Es importante señalar que mensualmente los contribuyentes de este impuesto deberán anticipar el 1.75% en concepto de pago a cuenta mensual, calculado sobre ingresos brutos (sin deducciones de ningún tipo). El pago a cuenta se acredita al momento de calcular el impuesto final resultante del ejercicio, si lo hubiera. Si no aplica el impuesto (por pérdidas en el ejercicio), o porque el impuesto anticipado (pago a cuenta y retenciones) supera el monto a pagar, el pago a cuenta pagado anticipadamente sirve como “crédito fiscal” para futuros pagos a cuenta mensuales, del siguiente ejercicio; o puede anticiparse contra otros impuestos firmes, líquidos y exigibles; o incluso puede solicitar devolución previa fiscalización.
Conforme al Art. 62- A CT los contribuyentes que celebren operaciones o transacciones con sujetos relacionados[2], estarán obligados a determinar los precios y montos de las contraprestaciones, considerando, para esas operaciones, los precios de mercado utilizados en transferencias de bienes o prestación de servicios de la misma especie, entre sujetos independientes; así como en las operaciones o transacciones que se celebren con sujetos domiciliados, constituidos o ubicados en países, estados o territorios con regímenes fiscales preferentes, de baja o nula tributación o paraísos fiscales.
Ahora bien, dicho estudio debe resguardarse ante posibles fiscalizaciones tributarias, pero su contenido será informado a la Administración Tributaria en el Informe de Operaciones con Sujetos Relacionados (F-982) cuando estas operaciones, ya sea en forma individual o conjunta, sean iguales o superiores a USD$571,429.00. La presentación de dicho informe deberá realizarse a más tardar dentro de los tres primeros meses siguientes de finalizado el ejercicio (Art. 124-A CT), el cual se presentará en línea[3].
En caso de que las rentas hayan sido parcialmente obtenidas en El Salvador, conforme lo establecido en el Art. 127 LISR, en tanto no se suscriban los Tratados Internacionales correspondientes, se determinará la proporción de las rentas, usando el siguiente método:
- Se dividirá la renta bruta obtenida directamente en El Salvador en cada actividad entre...
To continue reading
Request your trialSubscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the revised versions of legislation with amendments.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.