Preguntas Frecuentes Modo de aplicación de la retención de ISLR al pagar Servicios Básicos y Flete

Modo de aplicación de la retención de ISLR al pagar Servicios Básicos y Flete

junio 29, 2023junio 29, 2023 | Arisbeth LealArisbeth Leal | 6.244 comentarios | 1:58 pm
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Casos Prácticos

Algunas de las preguntas frecuentes que recibimos de nuestros clientes, es cuando aplican retención al momento de pagar algunos servicios, así como cuál es la base imponible.

Para explicar la situación en cada caso describiremos el caso de los servicios públicos y luego el pago de flete.

Caso de Retención de ISLR de Servicios Públicos:

La base legal para trabajar las retenciones están en el decreto 1808, artículo 16, parágrafo primero, el cual describe lo siguiente:

“Se exceptúa la obligación de retener en los casos de pagos por concepto de suministro de electricidad, agua, gas, telefonía fija o móvil y aseo domiciliario”

Entonces pongamos un ejemplo en el momento de realizar el pago de cualquiera de los servicios mencionados :

En la empresa Inversiones TRIPLEX, realiza los pagos de los servicios públicos en los primeros 5 días de cada mes,  va a realizar en el mes de junio el pago de agua,  de electricidad así como la suscripción de internet y se pregunta: ¿Tengo que aplicar  retención de ISLR?.

En el caso del pago de agua y de electricidad NO aplica la retención de ISLR, basándonos en el artículo 16, ya indicado, donde especifica que los servicios de agua y electricidad están exceptuados de la retención de ISLR.
En el caso de la suscripción de Internet, SI aplica la retención de ISLR, porque aunque es un servicio básico, solo se exceptúan los servicios indicados en el artículo y no es extensivo a otros servicios básicos.

Caso de retención al pagar Factura de Producto que requiere Flete o transporte:

Nos consultan sobre la aplicación de la retención del Impuesto sobre la Renta (ISLR) en los casos de ventas de productos, en los cuales se incluye dentro de la factura comercial, el importe del servicio por concepto de fletes o transporte de los mismos al sitio del cliente.

Analizamos este caso interesante destacando:

Para cualquier caso de retención, es muy importante si se trata de servicios o bienes.

A los fines del decreto 1808, se entiende por servicio cualquier actividad independiente en la que sean principales las obligaciones de hacer. También se consideran servicios los contratos de obras mobiliarias e inmobiliarias, incluso cuando el contratista aporte los materiales.

En la prestación de servicios, la base sobre la cual se practicará la retención será el precio total facturado a título de contraprestación, incluyendo, si es el caso, la transferencia o el suministro de bienes muebles o la adhesión de éstos a bienes inmuebles.

Estos casos se refieren exclusivamente a servicios o actos que transforman o cambian la propiedad o estado inicial de  bienes para integrarlos a una obra, o bien bienes necesarios para la prestación de servicios, de forma tal que la operación de confección, reparación, construcción u otras de la misma índole, se reportan como servicios y no como una operación de venta de bienes.

Entonces te preguntarás: ¿Cómo se tratan los servicios de transporte o flete? : los servicio de transporte no entran en el anterior supuesto. En este caso el servicio de transporte es independiente y accesorio a la venta de los bienes. Normalmente es una facilidad que da el vendedor al cliente, para trasladar desde el establecimiento de venta el producto vendido.Y por ello es posible que exija una contraprestación. Entonces, es sobre el pago de dicho servicio de transporte es que deberá aplicarse la respectiva retención del ISLR.

Solo el servicio de transporte califica como sujeto a retención, conforme lo prevé en forma expresa el numeral 15 del artículo 9 del Decreto 1.808.

Esto es así, aunque el importe del flete se incluya en una misma factura de venta de productos con la indicación del precio por separado, o cuando sea facturado por separado en otro documento.

En conclusión, la retención es sobre el pago del flete en el caso de venta de productos.

Para otros caso de duda en la aplicación  de dicha retención, es muy importante tener en cuenta la definición de producto o bienes y servicio como te referimos arriba y los artículos del decreto.

¿Necesitas Ayuda?

¿Tienes alguna pregunta sobre algún caso que se te presenta en forma frecuente en tu empresa?

¡Te podemos ayudar! 

Accede a nuestra página web contadoreslacg.com o por un DM en nuestro Instagram @contadoreslacg. Te  brindamos asesoría especializada.

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