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jueves, abril 18, 2024
InicioNacionalComisión de Hacienda aprueba reforma para exonerar impuesto sobre la renta

Comisión de Hacienda aprueba reforma para exonerar impuesto sobre la renta

La comisión de Hacienda de la Asamblea Legislativa aprobó ayer una reforma a la Ley de Impuesto sobre la Renta (ISR) con el objetivo de eximir del pago de dicho impuesto a inversionistas tanto nacionales como extranjeros. Esta iniciativa, recibida durante la sesión plenaria del pasado viernes, fue dictaminada favorablemente en la comisión este mismo lunes, sin mayores discusiones sobre su contenido.

Marvin Sorto, director general de impuestos externos del Ministerio de Hacienda, respaldó la reforma durante la sesión, enfatizando que la repatriación de capital y la inversión en el país deben ser consideradas como renta excluida del impuesto. Sin embargo, no se proporcionaron detalles sobre el posible impacto de esta medida en la recaudación fiscal a nivel nacional.

La ley actualmente excluye del pago del impuesto valores como pago de viáticos, legados o herencias, y donaciones entre ascendientes y descendientes dentro del segundo grado de consanguinidad. Con la reforma aprobada, se incorporarán como valores excluidos instrumentos financieros como obtención de créditos, fondos en custodia, repatriación de capital por depósitos y por inversión en el exterior, entre otros.

Además, la reforma crea la figura de la “entidad calificada”, que serán aquellos contribuyentes que tengan una “adecuada sustancia económica” en El Salvador, lo que implica emplear talento humano en el país, incurrir en gastos y costos, y soportar riesgos en el territorio.

Estas modificaciones buscan brindar claridad y fomentar la inversión en el país, aunque aún no se han dado a conocer detalles sobre cómo se implementarán ni cómo afectarán a la recaudación fiscal en el futuro.

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