Tratamiento fiscal de las donaciones en Centroamérica. ¿Son Deducibles?
Published date | 31 March 2023 |
Law Firm | Consortium Legal |
Equipo Regional Tributario
En términos generales, las donaciones son actos jurídicos entre vivos, por el cual una persona llamada donante transfiere a otra, llamada donatario, gratuitamente el dominio sobre una cosa y que es aceptada por el donatario, quien ve incrementado su patrimonio. Por su parte, estas donaciones constituyen disminuciones patrimoniales para el donante, por lo que cabe preguntarse si las mismas deben considerarse deducibles para efectos fiscales.
Con la intención de atender a tal incógnita, en los siguientes párrafos se expone brevemente el tratamiento fiscal de las donaciones en cuanto a su deducibilidad en los diferentes países centroamericanos, particularmente en dos de los impuestos más representativos de la recaudación tributaria como lo son el Impuesto sobre la Renta y el Impuesto al Valor Agregado.
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