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Abstract
Pagos por cuenta de terceros
Lic. y E.F. Iván Edwin Parrao Ortiz
RESUMEN: Los pagos que efectúa un tercero por cuenta de un contribuyente están contemplados por el Reglamento de la Ley del Impuesto sobre la Renta como una opción de erogaciones susceptibles de ser deducibles para los fines de este impuesto. Sin embargo, en ocasiones surgen controversias entre las Autoridades Fiscales y el Contribuyente derivado de la aplicación de esta figura, al considerar que no se reúnen los requisitos para su deducibilidad, específicamente cuando dichos pagos se realizan en efectivo. El presente documento tiene por objetivo analizar las disposiciones legales y fiscales que regulan esta figura, así como los diversos criterios que ha emitido el Tribunal Federal de Justicia Fiscal y Administrativa tendientes a resolver las referidas controversias.
Palabras Clave: Régimen Fiscal Simplificado; empresas integradoras; justicia tributaria; ISR.
ABSTRACT: Payments made by a third party account on behalf of a taxpayer are covered by the Regulation of the Income Tax Act as an option for expenditures; susceptible to be deductible for the purposes of this tax. However, sometimes there are disputes between the tax authorities and taxpayers resulting from the application of this figure, on the grounds that it did not meet the requirements for deductibility, specifically when those payments are made in cash. The present document is intended to analyze the legal and tax provisions that regulate this figure, as well as the various criteria that have been issued by the Federal Court of Justice and Administrative tax aimed at resolving those disputes.
Keywords: Payments by third-party account; expenditures through a third party; Income Tax Act; Mandate; Requirements for deductions; criteria; disputes; rejection of deductions; payments in cash.