Juan Carlos Sarmiento9 meses hace1184 min

Nacional. – El Pleno del Congreso aprobó por mayoría la iniciativa del Poder Ejecutivo, que ingresó con carácter de urgencia, y que propone establecer medidas excepcionales en materia de impuesto a los activos netos. Además, modifica el Decreto Legislativo 1275, referente al Marco de responsabilidad y transparencia fiscal de los gobiernos regionales y gobiernos Locales y modifica el Decreto Legislativo 1508, que crea el Programa de garantía del Gobierno nacional a la cartera crediticia de las empresas del sistema financiero.

La sustentación del proyecto de ley estuvo a cargo del vicepresidente de la Comisión de Economía, el legislador José Antonio Núñez Salas (Partido Morado), quien explicó la fórmula sustitutoria. Este dictamen es referente al impuesto temporal a los activos netos. Por el DL 1471, se permitió a los contribuyentes reducir o suspender sus pagos al impuesto a la renta de tercera categoría por los meses de abril, mayo, junio y julio del 2020 a causa de la pandemia, informó.

De otro lado, dijo que el artículo 85 de la Ley del Impuesto a la Renta prevé que los contribuyentes puedan suspender el abono de dichos pagos a cuenta a partir de agosto y sobre la base de los resultados que arrojen sus ganancias o pérdidas al 31 de julio de 2020. Se estima que se han presentado casos de contribuyentes cuyas cuentas del referido impuesto temporal a los activos netos (ITAN) han sido por el ejercicio del 2020 y no han sido compensadas en su totalidad, informó.

Mediante esta norma, continuó Núñez, los contribuyentes que no hayan sido comprendidos podrán solicitar la devolución del impuesto pagado en exceso, no aplicado como crédito. Por tanto, se requiere que el contribuyente haya pagado sus cuotas de ITAN, en las cuales se evidencia pérdida tributaria.

Para ello, se plantea reducir el plazo de 60 días a 30 días hábiles para la devolución del saldo del ITAN del 2020, no aplicado como crédito, y así dotar de liquidez a los contribuyentes. Además, se requiere que el contribuyente haya cumplido en pagar en forma oportuna las cuotas del ITAN y presentado sus declaraciones mensuales de impuesto a la renta de tercera categoría, en los cuales se evidencia pérdida tributaria o menor impuesto.




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