En el mes de junio 2021 muchas personas naturales y personas jurídicas, que no hayan sido calificadas como Sujetos Pasivos Especiales, deberán presentar su declaración anual de rentas estimadas del ejercicio fiscal en curso.
Los Sujetos Pasivos Especiales no están sometidos al régimen de anticipos que corresponde a la Declaración Estimada de Rentas, ya que tales contribuyentes aplican al régimen de anticipos periódicos que se dispuso en el país desde septiembre de 2018 y que todavía sigue vigente.
Esto fue establecido mediante el Decreto «constituyente» publicado en la Gaceta Oficial Nro. 6.396 (Extraordinario) del 21 de agosto de 2020. Específicamente conforme lo indicado en su artículo 15.
Hay una excepción prevista en la Providencia Administrativa SNAT/2020/000078 del SENIAT que dispone el Calendario de Sujetos Pasivos Especiales, la cual indica en su artículo 5, que los Sujetos Pasivos Especiales dedicados a la explotación de minas, hidrocarburos y actividades conexas, y los perceptores de regalías relativas a tales actividades, deben presentar la declaración estimada de rentas en los términos previstos en el Reglamento de la Ley e ISLR.
Nuestro punto de partida para este tema, debe ser necesariamente el artículo 80 de la Ley de ISLR vigente que establece que:
«El Ejecutivo Nacional podrá ordenar que ciertas categorías de contribuyentes, que dentro del año inmediatamente anterior al ejercicio en curso, hayan obtenido enriquecimientos netos superiores a mil quinientas unidades tributarias (1.500 U.T.), presenten declaración estimada de sus enriquecimientos correspondientes al año gravable en curso, a los fines de la determinación y pago de anticipo de impuestos.
Todo de conformidad con las normas, condiciones, plazos y formas que establezca el reglamento. Igualmente podrá acordar, que el anticipo de impuesto a que se refiere este artículo se determine tomando como base los datos de la declaración definitiva de los ejercicios anteriores y que los pagos se efectúen en la forma, condiciones y plazos que establezca el reglamento”.
En atención a esta disposición legal el Ejecutivo Nacional dicta en el Reglamento de la Ley de ISLR (2003) una serie de disposiciones que establecen y regulan la determinación de un anticipo de dicho tributo.
De forma específica el Reglamento de la Ley de ISLR en sus artículos 156 al 164 establece las normas relativas a la determinación de la base sobre la cual cuantificar el anticipo del ISLR, así como otros elementos relevantes respecto a esta materia.
Obligados y no obligados a determinar el anticipo de impuesto
Tampoco cumplirán esta obligación las sociedades de personas y las comunidades, cuando sus enriquecimientos sean gravables en cabeza de sus socios o comuneros. Los que deben declarar en estos casos son los socios que conforman dichas sociedades.
Todos los demás contribuyentes, que no se dediquen a realizar actividades económicas distintas de la explotación de minas, de hidrocarburos y conexas, y no sean perceptores de regalías derivadas de dichas explotaciones, ni se dediquen a la compra o adquisición de minerales o hidrocarburos y sus derivados para la exportación, que dentro del año gravable inmediatamente anterior al ejercicio en curso hayan obtenido enriquecimientos netos superiores a 1.500 Unidades Tributarias (U.T.) deberán determinar y pagar el anticipo de impuesto correspondiente al año gravable en curso, sobre la base del 80% del enriquecimiento global neto correspondiente al año inmediato anterior.
Igual obligación tendrán los contribuyentes en referencia que hubiesen obtenido enriquecimientos superiores a 1.000 U.T., cuando su ejercicio inmediato anterior haya sido menor de un año.
En lo que respecta a las personas naturales, éstas deberán determinar el anticipo de impuesto igualmente sobre el 80 % del enriquecimiento global neto correspondiente al año inmediato anterior, pero sólo cuando hayan obtenido enriquecimientos netos gravables superiores a 1.500 U.T., provenientes de:
- a) Actividades mercantiles o crediticias;
- b) Libre ejercicio de profesiones no mercantiles;
- c) Arrendamiento o subarrendamiento de bienes muebles o inmuebles, y
- d) La participación en las utilidades netas de las sociedades de personas o comunidades no sujetas al pago de impuesto establecido en la Ley objeto de esta reglamentación.
Es decir, para cuantificar el monto a partir del cual se establece la obligación de determinar el anticipo del ISLR de las personas naturales, no computan los enriquecimientos por concepto de sueldos y salarios, ganancias fortuitas, ni dividendos.
En el caso de los contribuyentes que se dediquen a realizar actividades mineras o de hidrocarburos y conexas, incluso con un ejercicio fiscal menor a un año, sean perceptores de regalías derivadas de dichas explotaciones u obtengan enriquecimientos provenientes de la exportación de minerales, hidrocarburos o sus derivados, E INCLUSO LOS SUJETOS PASIVOS ESPECIALES, el parámetro relativo al enriquecimiento neto para determinar el anticipo del ISLR baja a 1.000 U.T., pero la base porcentual del 80 % del enriquecimiento global neto correspondiente al año inmediato anterior se mantiene para establecer el anticipo a partir de dicho valor.
Determinación del anticipo del ISLR a partir de la renta estimada
Los contribuyentes obligados a determinar la renta estimada aplicarán sobre ella la tarifa correspondiente para establecer el monto del impuesto estimado.
Del resultado obtenido como impuesto estimado, que resulte de aplicar la tarifa del impuesto sobre el enriquecimiento global neto estimado, sólo se pagará el 75% del monto de impuesto resultante
Solo en los casos de declaraciones estimadas presentadas de conformidad con lo previsto en el artículo 158 del Reglamento, el contribuyente deberá pagar a título de anticipo el saldo que resulte de rebajar del 96% del monto del impuesto derivado de la declaración estimada prevista en dicho artículo, el total de los impuestos que le hayan sido retenidos hasta el mes anterior al del plazo para presentar la declaración.
Oportunidad de presentar la declaración estimada de rentas y el pago del anticipo del ISLR
La Providencia Administrativa SNAT/2004/0063 dictada por el SENIAT el 08/02/2004 establece los plazos para la presentación de la declaración estimada de rentas y el pago del anticipo del ISLR.
Dicha norma dispone que los contribuyentes que se dediquen a realizar actividades mineras o de hidrocarburos y conexas, incluso con un ejercicio fiscal menor a un año, sean perceptores de regalías derivadas de dichas explotaciones u obtengan enriquecimientos provenientes de la exportación de minerales, hidrocarburos o sus derivados; deberán realizar su declaración estimada de rentas dentro de los 45 días continuos siguientes al cierre del ejercicio inmediatamente anterior.
El anticipo de impuesto que resulte a pagar deberá fraccionarse en doce (12) porciones de iguales montos pagaderas mensual y consecutivamente. En el caso que la división en porciones no sea exacta, la diferencia se incluirá en la primera porción. La primera porción se pagará dentro de los catorce (14) días siguientes al vencimiento del término para presentar la declaración estimada y las porciones restantes dentro de los diez (10) últimos días de cada uno de los once (11) meses calendarios subsiguientes al vencimiento del plazo fijado para el pago de la primera porción.
Los demás contribuyentes obligados a presentar declaración estimada de rentas y pagar el anticipo de ISLR lo harán dentro de la segunda quincena del sexto mes siguiente al cierre del ejercicio fiscal, de conformidad con lo señalado en el artículo 164 del Reglamento General de la Ley de Impuesto sobre la Renta.
El anticipo de impuesto que resulte a pagar podrá ser cancelado hasta en seis (6) porciones de iguales montos, mensual y consecutivamente.
En el caso que la división en porciones no sea exacta, la diferencia se incluirá en la primera porción.
Si opta por pagar en una sola porción ésta se pagará conjuntamente con la declaración estimada. Si opta cancelar en dos (2) o más porciones, la primera porción se pagará conjuntamente con la presentación de la declaración estimada y las porciones restantes se pagarán mensual y consecutivamente.
Sustitución y modificación de la declaración estimada de rentas
Las determinaciones de anticipos a que se contraen los artículos 156 y 158 del Reglamento de la Ley de ISLR podrán ser sustituidas o modificadas, siempre que las alteraciones efectuadas estén enmarcadas dentro de las normas contenidas en el Código Orgánico Tributario y la demás disposiciones reglamentarias establecidas sobre la materia.
Al respecto es el mismo Reglamento en su artículo 162 el que dispone que si durante el transcurso del ejercicio objeto de las determinaciones y pagos de anticipo del ISLR, se presentaren evidencias o fundados indicios de que el enriquecimiento gravable excederá o disminuirá del monto del enriquecimiento estimado, la Administración Tributaria podrá exigir la presentación de las declaraciones complementarias, dentro de los plazos que al efecto fije.
En caso de que el contribuyente o responsable presumiera que su enriquecimiento será menor que el estimado, podrá presentar declaración sustitutiva.
Pero en este caso, si la estimación efectuada por el contribuyente resulta menor a la obligación que surja de la declaración definitiva del período, deberá pagar los intereses moratorios y además sanción prevista en el artículo 112 del Código Orgánico Tributario sobre las diferencias calculadas desde la fecha en que los anticipos debieron ser pagados
En caso de que un contribuyente prevea que el monto del enriquecimiento neto estimado que se determine con el procedimiento cerrado previsto en la norma jurídica antes citada será mayor a la renta neta definitiva que se proyecta para el ejercicio 2021 en razón de la situación que deviene del COVID-19 y sus efectos económicos, es posible que se vea en la necesidad de hacer una estimación particular de su renta neta para el ejercicio en curso.
Esto debe ser realizado con la debida racionalidad, con el necesario sustento en proyecciones del movimiento económico de la empresa y en especial evaluando el riesgo fiscal inherente al error en la estimación.
La forma en que debe realizarse la declaración sustitutiva tiene algunas precisiones que introduce el Portal Web del SENIAT que deben ser previamente evaluadas por el equipo que emprenda el proyecto de estudio del alternativo de una declaración sustitutiva camino de una estimación de rentas fuera del procedimiento cerrado establecido por el Reglamentista.
Are there any important deadlines or due dates to be aware of when preparing the Estimated Income Tax Return for 2021?
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