Noticias SENIAT: Incremento de Patrimonio por bienes heredados está exento de pago del ISLR

SENIAT: Incremento de Patrimonio por bienes heredados está exento de pago del ISLR

El Servicio Nacional Integrado de Administración Aduanera y Tributaria (SENIAT) informó que el incremento del patrimonio personal producto de herencias o legados por terceros queda exento del pago del Impuesto Sobre la Renta(ISLR).

Sin embargo, el producto económico que se desarrolle a partir de las actividades sobre dichos bienes, como su posterior venta, alquiler o uso, si estarán sujetas a la Declaración y Pago del ISLR.

El ente recaudador aclara que la medida se encuentra establecida en la normativa tributaria vigente, donde se informa que bienes recibidos quedan exentos del compromiso tributario, tomando en cuenta que la Ley de Impuesto sobre Sucesiones, Donaciones y Ramos Conexos establece el pago por este concepto en los casos que corresponda.

La Ley del Impuesto Sobre la Renta (ISLR) contempla en su artículo 14, numeral 7, que “Los donatarios, herederos y legatarios, por las donaciones, herencias y legados que perciban”, asimismo, califican como exentos del pago de este tributo.


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