El 17 de Enero de 2017 el Presidente de México firmó un nuevo decreto presidencial, donde estableció un programa de repatriación de capitales.
Gracias al mismo, empresas y personas físicas podían retornar al país dinero que mantienen invertido en el extranjero, con una tasa impositiva de ISR especial (reducida del 35 al 8 por ciento).
Dicho programa entro en vigor el 19 de Enero de 2017, de acuerdo a este decreto el dinero debería de ser retornado a México a más tardar el 19 de Julio de 2017 y debe de invertirse en México a más tardar en Diciembre 2017.
Sin embargo el pasado Viernes 14 de Julio, el presidente Enrique Peña Nieto anunció una prórroga: Se establece que los recursos pueden ser retornados hasta el 19 de Octubre del presente año.
Se especula que la razón por la cual se otorgó dicha prórroga es que las reglas definitivas fueron publicadas en el quinto mes de los seis meses que duraba el programa; esto habría generando incertidumbre en los contribuyentes que deseaban adoptar dicho beneficio y aplicarlo en los últimos días.
Los recursos que se encuentran incluidos en el decreto son aquellos que se encuentran en el extranjero hasta diciembre de 2016 por los siguientes conceptos:
- Ingresos derivados de inversiones: Intereses, dividendos, ganancia por venta de acciones o ganancia por operaciones financieras derivadas, entre otros.
- Inversiones directas: En instituciones financieras del extranjero, como bancos o casas de bolsa.
- Inversiones indirectas: Las realizadas en sociedades o a través de vehículos financieros como los fideicomisos; también las efectuadas en paraísos fiscales.
Algunos de los beneficios que presenta el programa son:
- Una tasa preferencial del ISR de 8%, sin actualización alguna
- No se causaran recargos ni se impondrán multas sobre los montos pagados
- Se tendrán por cumplidas las obligaciones fiscales relacionadas con ese impuesto.
Las condiciones para poder optar por dicho programa son:
- Los ingresos no deben haber sido deducidos por un residente fiscal mexicano, ya sea persona física o moral.
- Deben repatriarse en el plazo de vigencia del decreto, el cual es de seis meses.
- Los recursos repatriados deben permanecer invertidos en México por un plazo mínimo de dos años y deben invertirse en el transcurso del año 2017.
- Es obligado que sean repatriados a México, desde instituciones financieras del exterior a instituciones financieras mexicanas.
La persona que realiza la transferencia de los ingresos desde el exterior, debe coincidir con la persona que lo recibe en México, o ser una parte relacionada en los términos de la legislación fiscal mexicana. - No se tendrá derecho a deducción alguna. No obstante, se permite el acreditamiento de impuestos pagados en el extranjero, respecto de los ingresos que se vayan a repatriar al país. El impuesto acreditable no podrá ser mayor al 8%.
Uno de los aspectos centrales de este programa es la obligación de invertir en nuestro país los recursos que se retornen, por al menos un período de dos años.
Las inversiones están limitadas a los rubros que establece el Decreto.
Las personas morales sólo podrán invertirlos en:
- La adquisición de bienes de activo fijo, que sean utilizados en sus actividades.
- La adquisición de terrenos y construcciones ubicados en México.
- Proyectos de investigación y desarrollo de tecnología del propio contribuyente.
- El pago de pasivos que hayan sido contraídos con partes independientes antes del 2017.
- Inversiones en México en instrumentos financieros o en acciones.
Las personas físicas podrán invertir los recursos en las opciones señaladas en los incisos 1, 2 y 3, o bien, por medio de instituciones financieras mexicanas siempre y cuando se trate de instrumentos y acciones emitidas por residentes en el país.
El impuesto que se genere conforme al presente decreto, debe ser pagado en un plazo de quince días naturales, a partir de la fecha en que se depositen en una institución de crédito o casa de bolsa mexicana.
El decreto aclara que el contribuyente que opte por acogerse a los beneficios de este nuevo decreto, no tendrá derecho a solicitar devoluciones, ni compensaciones, respecto de los ingresos que se beneficien del decreto.
Por último, el decreto aclara que el Servicio de Administración Tributaria (SAT), podrá emitir reglas para la debida aplicación de este decreto, por lo que estaremos pendientes de publicaciones que realice el SAT al respecto.
De acuerdo con el SAT, se han repatriado alrededor de 3,500 millones de dólares por 1,300 personas.
Esta entrada corresponde al L.C.P. y E.F. Yair Kershenovich Tavel, Miembro de la Comisión de Desarrollo Profesional Fiscal 2 – Bosques
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