El período para realizar y pagar la Declaración Estimada de Rentas de las personas naturales y las personas jurídicas contribuyentes ordinarios con ejercicios fiscales regulares transcurre del 16 al 30 de Junio de cada año.
Un ejercicio fiscal regular es el que va del 01 de Enero al 31 de Diciembre de cada año, es decir, el que coincide con el año calendario. Recuerda que en Venezuela las personas jurídicas pueden escoger su ejercicio fiscal y hacerlo diferente del año calendario, a esos se les conoce como ejercicios fiscales irregulares.
1. Declaración Estimada de Rentas ¿Qué es eso?
El Estado, como toda organización que maneja un presupuesto a ejecutar durante el ejercicio fiscal no puede esperar a que los contribuyentes terminen su ejercicio fiscal y paguen la totalidad del Impuesto Sobre La Renta (ISLR) por lo que requiere de ingresos anticipados de fondos a lo largo del ejercicio.
En la Ley de ISLR se prevén distintas formas de enterar anticipadamente el ISLR, una de ellas es la Declaración Estimada de Rentas que es la obligación que tienen ciertos contribuyentes de anticipar el pago de Impuesto Sobre la Renta prevista en el Decreto-Ley de Impuesto Sobre la Renta y su Reglamento.
2. ¿Quién está obligado a presentar Declaración Estimada de Rentas?
Esta obligación la tienen:
- Las personas naturales no asalariadas que hayan obtenido Enriquecimiento Neto Gravable superior a 1.500 UT en el Ejercicio Anterior.
- Las personas jurídicas no calificadas como especiales que hayan obtenido Enriquecimiento Neto superior a 1.500 UT en el Ejercicio Anterior.
¿Qué es el Enriquecimiento Neto Gravable?
Es el monto definitivo del Enriquecimiento al que se aplica la alícuota tributaria correspondiente. En el caso de la Ley de Impuesto Sobre la Renta se trata del monto que se obtiene luego de aplicar las partidas de Conciliación Fiscal de la Renta a la Utilidad o Pérdida contable del ejercicio.
En la planilla de Declaración de ISLR lo encuentras en la sección “Autoliquidación del Impuesto” bajo el concepto “Enriquecimiento Gravable o Pérdida Fiscal”
En la práctica ¿cómo sé si estoy obligado a presentar Declaración Estimada?
Para eso necesitamos conocer el valor de la Unidad Tributaria y dividir el monto del Enriquecimiento Neto entre el valor de la UT.
Consideremos el caso de Inversiones ABC, una Persona Jurídica no calificada como Sujeto Pasivo Especial con un ejercicio fiscal regular. Aunque en Junio de 2020 la UT vale Bs. 1500,00 para determinar si estás obligado a presentar Declaración Estimada de Rentas usaremos el valor de la UT vigente para el ejercicio fiscal anterior, a los efectos de este ejemplo nos referimos al Valor de la UT para el ejercicio 2019.
Enriquecimiento Neto | Bs. 130.557.060,70 |
Valor de la UT 2019 | Bs. 50,00 |
Enriquecimiento Neto expresado en UT | UT 2.611.141,21 |
3. ¿En qué oportunidad debe presentarse la declaración estimada?
La oportunidad para presentar la declaración estimada por parte de los contribuyentes del impuesto es la segunda quincena del sexto mes del ejercicio fiscal correspondiente.
Si se trata de personas naturales no asalariadas y personas jurídicas no calificadas como especiales con ejercicios fiscales regulares, la Declaración Estimada de Rentas debe presentarse antes del 16 al 30 de Junio del ejercicio fiscal.
4. ¿Quiénes no deben presentar la declaración estimada?
- Las personas naturales no asalariadas con pérdida fiscal o enriquecimiento neto menor de 1500 UT en el ejercicio fiscal anterior.
- Las personas jurídicas no calificadas como sujetos pasivos especiales con pérdida fiscal o enriquecimiento neto inferior a 1500 UT en el ejercicio fiscal anterior.
- Las personas naturales asalariadas, es decir, los trabajadores. Estos contribuyentes no presentan declaración estimada de rentas porque mensualmente anticipan el impuesto debido a la deducción del salario que realizan sus empleadores mensualmente por concepto de retenciones de ISLR.
- También están exceptuados los contribuyentes calificados como especiales, los cuales han sido excluidos del régimen de Declaración Estimada de Renta debido al Anticipo de ISLR que pagan semanalmente desde que se produjo el cambio de régimen de los Sujetos Pasivos Especiales en Septiembre de 2018.
5. ¿Cuál es la Base Imponible del Anticipo de ISLR?
La base imponible del anticipo del ISLR es el 80% del Enriquecimiento Neto Obtenido en el Ejercicio Anterior. Así lo establece el Reglamento de la Ley de Impuesto Sobre La Renta (2003) en sus Art. 156 al 164.
Supongamos que la entidad ABC Investment en el Ejercicio Fiscal 2019 obtuvo un Enriquecimiento Neto que equivale a 2.611.141,21 UT para el 15 de Junio de 2020.
A los efectos de la Declaración Estimada de Rentas 2020 la Base Imponible será de 2.088.912,97 UT
6. ¿Cómo determino el Anticipo de ISLR por pagar?
Es importante tener presente que la Declaración Estimada de Rentas es distinta de la Declaración Definitiva de Rentas, aunque estén íntimamente ligadas. Debe igualmente realizarse correctamente el cálculo y la determinación de la cuota tributaria antes de realizar la carga de datos en el formulario electrónico dispuesto para tal fin en el portal fiscal del SENIAT.
Sabiendo esto, te dejamos dos puntos clave de atención:
- Del anticipo de impuesto a pagar que resulte, sólo se pagará el setenta y cinco por ciento (75%) de la cuota tributaria resultante.
- El anticipo de ISLR por pagar se puede dividir y fraccionar el pago en un máximo de seis (6) porciones de iguales montos, mensuales y consecutivos.
7. Y si no he tenido actividad durante el año 2020 ¿qué hago?
Muchos negocios han estado sin actividad durante parte del año 2020 por efecto del confinamiento sanitario que se ha cumplido en el país como medida de prevención del contagio del COVID19 establecido en los Decretos de Estado de Alarma. Para el 13 de Junio de 2020 algunos negocios podrían acumular 90 días sin actividad.
En este caso igual deberá hacerse lo siguiente:
- Presentar la Declaración Estimada de Rentas en el formulario electrónico dispuesto en el portal fiscal del SENIAT
- Pagar la primera porción del anticipo del ISLR determinado.
- Realizar una declaración sustitutiva.
Estos pasos están previstos en el Art. 162 del Reglamento de la Ley del ISLR.
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