El Salvador: Retenciones aplicables a entidades no domiciliadas
Published date | 03 October 2022 |
Author | Carlos Pineda |
Law Firm | Consortium Legal |
La diversificación del comercio y su globalización, ha dado lugar a que muchas empresas presten sus servicios desde su país de origen, pero que el receptor de dichos servicios se encuentre en una locación distinta. Esta práctica es bastante común, incluso en El Salvador, y sobre los pagos que se efectúen a estos proveedores, deberán observarse lo que al respecto señala la legislación tributaria salvadoreña.
En ese sentido, el Art. 158 del Código Tributario (CT) establece que los pagos por servicios realizados por una entidad domiciliada en El Salvador a un sujeto o entidad no domiciliado, de sumas provenientes de cualquier clase de renta obtenida en el país, aunque se tratare de anticipos de tales pagos, están obligadas a retenerle por concepto de pago definitivo del Impuesto sobre la Renta, el 20% de dichas sumas.
No obstante lo anterior, existe una clasificación realizada por el legislador, en la cual se aplican tasas menores a la anteriormente descrita, respecto de esta misma retención; en ese sentido, señala el mismo Art. 158 inciso segundo CT, que se aplicará como pago definitivo las retenciones con tasas reducidas en los casos y porcentajes siguientes:
a) Retención a la tasa del 5% sobre las sumas pagadas o acreditadas por los servicios de transporte internacional. Son responsables de efectuar la retención, los sujetos pasivos domiciliados que efectúen el pago o acreditamiento a quien prestó el servicio, independientemente si contrató el servicio directamente o actúa como agente o representante del prestador del servicio.
b) Retención a la tasa del 5% sobre las sumas pagadas o acreditadas por los servicios prestados por aseguradoras, reaseguradoras, afianzadoras, reafianzadoras y corredores de reaseguro no domiciliadas autorizadas por la Superintendencia del Sistema Financiero.
c) Retención a la tasa del 10% sobre las sumas pagadas o acreditadas por los servicios de financiamiento prestados por instituciones financieras domiciliadas en el exterior, supervisadas por un ente de regulación financiera o autorizadas o registradas por autoridad competente en sus países de origen y previamente calificadas por el Banco Central de Reserva de El Salvador. Se exceptúan de este tratamiento, los servicios de financiamiento prestados entre sujetos relacionados, a los que se les aplicará la tasa de 20%.
d) Retención a la tasa del 5% sobre las sumas pagadas o acreditadas por la...
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