El Salvador: Impuestos “globales”: los planes de la OCDE (parte 2)
Published date | 03 May 2023 |
Author | Gonzalo Manzano |
Law Firm | Consortium Legal |
En una entrega anterior (ver aquí), se abordó la evolución que ha tenido la Organización para el Comercio y el Desarrollo Económicos (OCDE) en disminuir la competencia entre las distintas jurisdicciones fiscales mediante la estandarización global de las reglas tributarias, y también en el cambio de la política que determina dónde las empresas deben pagar sus impuestos. Se señaló la creación del “Plan BEPS” (Plan para evitar la Erosión de la Base imponible y el Traslado de Beneficios) en el 2013, y sus 15 acciones propuestas para lograrlo. Dichas acciones tuvieron su iteración en los actuales Pilares Uno y Dos. En nuestra entrega anterior se explicó, en términos sencillos, el Pilar Uno, que busca cambiar las reglas sobre dónde pagan impuestos las grandes empresas multinacionales. Hoy, abordaremos el Pilar Dos que fundamentalmente busca establecer un impuesto mínimo global.
El Pilar Dos
Lo primero que es necesario establecer es que este pilar busca que las Empresas Multinacionales (MNE) paguen al menos un impuesto mínimo con el objetivo de reducir la competencia de las jurisdicciones fiscales a un mínimo uniforme, de cara a aquellas que han optado por cargas fiscales bajas o nulas. El impuesto mínimo global del Pilar Dos es aplicable a las MNE que tienen ingresos por sobre los €750 millones, las que son gravadas con una tasa del 15% sobre las rentas netas, a pagarse siguiendo las reglas Globales de Erosión de la Base imponible (GloBE Rules), en la jurisdicción donde se encuentre la matriz, o donde se encuentre la operación, o en alguna de las jurisdicciones donde residan sus filiales. Lo anterior es la parte fácil.
Estas reglas se van aplicando en función de la realidad de cada MNE, según sea la tributación efectiva que les sea aplicable (es decir, sumando todas las rentas netas y sus respectivos impuestos pagados). Así, el impuesto mínimo global se compone de tres reglas que se van superponiendo unas sobre otras, hasta alcanzar dicho mínimo global.
La primera es la regla de inclusión de rentas (IIR), donde aquellos MNE a los que se les aplique una tasa de tributación menor al 15% en alguna de las jurisdicciones donde están presentes (siempre y cuando la tasa menor no sea la aplicada en la jurisdicción de su entidad matriz), debería pagar un impuesto complementario (hasta alcanzar esa tasa del 15%) en la jurisdicción donde se encuentre su entidad matriz, alcanzando así su...
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