El Salvador: ¿Debo pagar impuesto sobre la renta por mis ahorros e inversiones? Breve acercamiento a la tributación de las rentas del capital
Published date | 03 November 2022 |
Author | William Escobar |
Law Firm | Consortium Legal |
El Impuesto sobre la Renta salvadoreño grava la renta obtenida en un ejercicio o período de imposición, entendiendo por esto, todos los productos o utilidades percibidos o devengados, ya sea en efectivo o en especie, provenientes de múltiples fuentes, entre ellas, el aquellas que provienen del capital, tales como alquileres, intereses, dividendos o participaciones.
Eso nos lleva a un concepto que tiene gran realce en materia tributaria, esto es las rentas del capital, entendidas como aquellos rendimientos económicos obtenidos con origen en bienes del capital, los cuales generalmente son cedidos o explotados. A estas también se les denomina rentas pasivas, por generar ingresos sin dedicar mayor cantidad de tiempo o esfuerzo, como podría ocurrir con el trabajo o la actividad comercial e industrial.
De esta manera, si hemos destinado parte de nuestros recursos financieros a adquirir bienes de capital que después serán arrendaremos; o decidimos destinar nuestro dinero a depósitos en cuentas de ahorro o invertirlos en instrumentos financieros de participación o de deuda, debemos tener en consideración que los ingresos obtenidos de estas operaciones estarán gravadas con el Impuesto sobre la Renta.
Además, bebe señalarse que en muchos casos, el tratamiento tributario de las rentas del capital cambiará según se trate de una persona natural, una persona jurídica u otros sujetos pasivos (todos domiciliados en El Salvador), por lo que aquí presentamos algunos aspectos tributarios que deben considerarse, al momento de invertir su dinero:
- Alquileres: Los cánones de arrendamiento tributan como renta ordinaria, aplicando el régimen tributario correspondiente al tipo de contribuyente. Por ejemplo, las personas naturales, sucesiones y fideicomisos liquidarán el Impuesto sobre la Renta, aplicando una tabla progresiva que se calculará sobre la renta neta o imponible del ejercicio, cuyo escaño más alto es del 30% más una cuota de USD $3,642.86, aplicado sobre el exceso de USD $22,857.15; en cambio las personas jurídicas, Uniones de Personas (UDP), sociedades irregulares y de hecho, tributan aplicando la tasa del 30% sobre la renta imponible del ejercicio, salvo que la renta obtenida no haya superado los USD $150,000.00, en cuyo caso la tasa será del 25%.
- Ganancia de Capital por operaciones no habituales de compraventa, permuta u otras formas de negociación, sobre bienes muebles o inmuebles: Se...
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