Worldwide: Los cambios y desafíos de las reformas tributarias en Las Américas

Last Updated: February 5 2019
Article by Stacey Palker

Muchas regulaciones, leyes y proyectos de ley de las reformas tributarias entraron en vigencia en 2018 en los países de Las Américas, y 2019 traerá más cambios.

El ambiente tributario es dinámico y desafiante, con nuevas leyes que pueden hacer del cumplimiento un dolor de cabeza para las compañías alrededor del mundo. Mantenerse actualizado sobre las enmiendas de las leyes tributarias en la región puede darle una ventaja a su compañía.

Brasil

Brasil tiene un ambiente tributario complejo con varios cambios regulatorios pero Jair Bolsonaro, el nuevo presidente, tiene un plan tributario audaz que aún no concretó. Existen posibilidades de unificación de las tasas individuales del impuesto a las ganancias del 20 %. El plan tributario podría incluir exenciones sobre el impuesto a las ganancias así también como cambios en el IVA. Hay muchas preguntas alrededor de la posible nueva reforma tributaria y las compañías deben permanecer atentas para comprender las consecuencias que podrían tener.

Estados Unidos

Estados Unidos tuvo la mayor reforma de su sistema tributario en décadas y las compañías aun perciben los efectos. Las tasas del impuesto corporativo se redujeron del 35 % al 21 % y se simplificaron respecto a la remoción de algunas deducciones históricas que solían aplicar las compañías. Se presentó un sistema tributario territorial que permitirá a las compañías evitar impuestos estadounidenses adicionales en futuras ganancias extranjeras. Con incentivos tales como las tasas tributarias reducidas, las compañías estadounidenses pueden vender más bienes y servicios en el extranjero con mayores ganancias. El impuesto a las ganancias personales también sufrió modificaciones. Mientras que aún existen siete esquemas de impuesto a las ganancias, los rangos y las tasas se ajustaron. Con estos cambios existen grandes beneficios para las compañías que operan en los EE.UU. pero también desafíos que deben comprender.

Colombia

Colombia se ubicó en la sexta posición entre 94 países incluidos en el Indice de Complejidad Financiera 2018 de TMF Group. De tal forma, el país es uno de los más complejos del mundo en términos de regulaciones tributarias y cumplimiento. Se espera que las últimas reformas resuelvan algunas de las complejidades. La Ley Tributaria (Ley 1943/2018) establecerá una reducción progresiva del impuesto a las ganancias presuntas durante los próximos dos años. Asimismo, habrá una reducción de la tasa del impuesto a las ganancias corporativas al 30 % en 2022. Para individuos naturales, los rangos de la retención de impuestos e impuesto a las ganancias se modificaron del 0 % al 39 % con solo tres factores evaluados, en lugar de cinco: dividendos, pensiones y generales. La tasa del IVA se mantiene igual en 19 % pero la lista de bienes y servicios excluidos se modificó. Colombia también agregó la facturación electrónica con obligaciones para los grandes contribuyentes y se convertirá gradualmente en un requisito para todos los contribuyentes a fines de 2019.

Chile

Chile se encuentra en el proceso de aprobación de una nueva reforma tributaria que tiene como objetivo modernizar y simplificar el sistema actual de tributación corporativa, para regresar a un sistema único e integrado en el cual los usuarios reduzcan sus impuestos corporativos pagos de sus impuestos personales. Esta iniciativa también contiene medidas a favor del crecimiento, con incentivos para la adquisición de activos fijos, cambios en la ley del IVA y también una mayor recaudación fiscal con la implementación de impuestos en servicios digitales.

México

El nuevo gobierno mexicano ya planteó que no habrá cambios significativos en tasas tributarias de impuestos federales ni nuevos impuestos en 2019. No obstante, se publicó un estímulo fiscal para las ciudades ubicadas al norte de México. Esto incluye una reducción de la tasa del IVA del 16 % al 8 % y una tasa al impuesto a las ganancias corporativas por todos los ingresos obtenidos en la región del norte. El objetivo es el de estimular y aumentar las inversiones en el área y contribuir a la creación de  nuevos empleos. Existen propuestas para la simplificación tributaria para alentar el pago de impuestos a lo largo del país. El nuevo gobierno mantiene esta posición para combatir la corrupción en todos los niveles de la administración actual, enfocándose principalmente en la auditoria de políticos y empresas de alto nivel.

Curazao 

Los cambios en las leyes tributarias en Curazao se decretaron el 1 de enero de 2019 y afectarán, principalmente, a las entidades bajo un régimen especial que operaban a nivel internacional. Estos cambios fueron impulsados por las recomendaciones de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) para el cumplimiento fiscal a escala global. Las compañías de regalías y aquellas ubicadas en la zona franca se verán afectadas por los cambios fiscales pero, en particular, las compañías exentas de impuestos de Curazao que deberán demostrar actividad económica real, o sustancial, a futuro. Existen otros nuevos requisitos, tales como la presentación de informes por país y la divulgación del beneficiario único que debe ser parte de la declaración de impuestos en Curazao.

República Dominicana

Se aprobó un nuevo sistema fiscal más eficiente en la República Dominicana. Existen requisitos que las compañías deben presentar mensualmente en la declaración de impuestos, así también como el ajuste en el formato de la facturación que ayuda a mitigar el fraude de retenciones. La República Dominicana también implementará la facturación electrónica desde 2019 para aliviar preocupaciones alrededor de la evasión y fraude fiscal.

Costa Rica

Con el objetivo de aumentar las finanzas públicas, la ley de reforma tributaria en Costa Rica entrará en vigencia en julio de 2019. Habrá muchos cambios que incluyen el traspaso de un impuesto de ventas general a un Impuesto al Valor Agregado, una nueva ley de ganancias que incluye ganancias de capital, cambios en los salarios de la administración pública y la promulgación de una ley de responsabilidad fiscal para limitar los gastos del gobierno a fin de mejorar el crecimiento de la economía.

TMF Group

Con reformas fiscales y leyes que cambian a lo largo de Las Américas, asegurarse de que su compañía esté en cumplimiento en todas las jurisdicciones puede ser un desafío. Ese es el momento en el que un socio local es necesario. Un experto capacitado ubicado en un país específico no solo conocerá las leyes sino también le brindará todos los servicios contables y tributarios necesarios para su negocio, dejándole tiempo para que se enfoque en sus operaciones diarias. Contáctenos.

Descubra cómo navegar exitosamente las leyes y regulaciones extranjeras.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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