El Salvador: Territorialidad de los servicios en el Sistema Tributario Salvadoreño
Published date | 05 April 2022 |
Law Firm | Consortium Legal |
Unas de las principales de preguntas que se hace cualquier empresario extranjero que está considerando prestar servicios a personas o empresas radicadas en El Salvador, es – primero- si está obligado a pagar impuestos en este país, y de ser el caso, a cuánto ascendería dicho pago, y cómo deberá realizarlo.
Para contestar estas preguntas, primero se hace necesario conocer cómo está configurado el Sistema Tributario Salvadoreño. En este caso, nos plantearemos dicha pregunta respecto del Impuesto sobre la Renta, y en particular sobre el ámbito de aplicación territorial de la norma tributaria.
La jurisprudencia establece –con fundamento en la doctrina- que los criterios de sujeción fiscal tienen su sustento en el Principio de Personalidad o de Renta Mundial, en virtud del cual, el Estado en el ejercicio de su poder tributario, exige a un sujeto el tributo por las rentas que este obtenga, sin importar el lugar donde estas rentas sean generadas; y el Principio de Territorialidad, por el cual Estado grava las riquezas o rentas que se generen o perciban en su territorio.
El Sistema Tributario Salvadoreño acoge el Principio de Territorialidad, por lo que se requiere que exista una pertenencia económica del patrimonio u obtención de la renta con el territorio o la economía de un país. Esto último también es denominado criterio de la fuente.
En particular al tema de los servicios, el Art. 16 de la Ley de Impuesto sobre la Renta establece que se reputan rentas obtenidas en El Salvador, las que provengan de actividades efectuadas, y de servicios prestados o utilizados en el territorio nacional, aunque se reciban o paguen fuera de la República. Además la citada disposición, agrega que la renta proveniente de servicios que se utilicen en el país, constituirán renta obtenida en El Salvador para el prestador del servicio, independientemente que la actividad que lo origina se realice en el exterior.
Sobre lo anterior, la Ley de Impuesto sobre la Renta no define en qué caso se considera que un servicios se presta en el territorio nacional; sin embargo, la Sala de lo Contencioso Administrativo ha establecido en su jurisprudencia, que en virtud del Principio de Unidad del Ordenamiento Jurídico, y en interpretación sistemática con la Ley de IVA, se entiende que el servicio se realiza en el país, cuando la actividad económica de la empresa se lleva cabo en el país.
Consideramos que también debe entenderse que el servicio se presta en El Salvador, cuando la persona física se desplaza al país, para ejecutar el servicio contratado, lo cual incluye a los empleados de empresas extranjeras.
Por su parte, para establecer que un servicio se utiliza en El Salvador, el Tribunal de Apelaciones de los Impuestos Internos y de Aduanas ha acogido el criterio de utilización económica del servicio, que en lo medular establece lo siguiente:
“Con relación a lo anterior, es importante señalar que nuestra Ley de Impuesto sobre la Renta se rige por el principio de la fuente, como criterio de atribución de la...
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