El Salvador: Evolución de los beneficios tributarios contenidos en la Ley de Imprenta
Published date | 01 June 2021 |
Author | Verónica Tadeo |
Law Firm | Consortium Legal |
El pasado 05 de mayo de 2021, fue aprobado el Decreto Legislativo número 6, que contiene la Reforma a la Ley de Imprenta; mismo que fue publicado en el Diario Oficial número 85, Tomo 431, correspondiente al día 05 de mayo de 2021 y a la fecha ya se encuentra en vigencia.
La Ley de Imprenta fue emitida por Decreto Legislativo número 12 del 06 de octubre de 1950, y desde esa fecha en su artículo 8 prescribe lo siguiente: «Las imprentas no estarán sujetas a ningún impuesto ni caución”.
Dicha disposición ha sido reformada en materias arancelarias y tributarias, adicionando un inciso mediante Decreto Legislativo número 297 del 24 de julio de 1992, que decía literalmente: «Para los efectos de esta ley, se tendrá como imprenta, lo referido a la producción, difusión y venta de periódicos, revistas, folletos, libros, manuales, hojas sueltas, de carácter divulgativo o intelectual o en general, vinculados a la Libre difusión del pensamiento».
En septiembre de 1992, mediante Decreto Legislativo 312 se incorporó un inciso tercero a dicha disposición legal, que establecía que la importación de los productos mencionados anteriormente, tampoco estarían sujetos a ningún impuesto, derecho ni caución.
Por medio del Decreto Legislativo número 1118 del 16 de enero de 2003, el artículo precitado quedó redactado de la siguiente manera:
«Las imprentas no estarán sujetas a ningún impuesto ni caución.
Para los efectos de esta ley, se tendrá como imprenta, lo referido a la producción, difusión o venta de periódicos, revistas, folletos, libros, manuales, hojas sueltas, de carácter divulgativo o intelectual o en general, vinculados a la libre difusión del pensamiento.
La importación y la internación de los productos mencionados en el inciso anterior, no estarán sujetos a ningún tipo de impuesto, derecho o caución».
Finalmente, en atención a la última reforma efectuada por Decreto Legislativo número 762 del 31 de julio de 2014, por medio de la cual, el artículo precitado quedó LIMITADO en cuanto a los beneficios de exención tributaria que concede, a efecto de que las imprentas PAGASEN a partir del ejercicio fiscal aplicable, el respectivo IMPUESTO SOBRE LA RENTA, todo lo cual se aprecia a simple vista si se toma en cuenta la redacción del artículo que indirectamente reforma el Art. 8 de la Ley de Imprenta, el cual es el Art. 132-B de la Ley de Impuesto sobre la Renta, el cual establece lo siguiente:
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