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El "SPOT" o sistema de detracciones de impuestos - TRIBUTARIA - - Perucontable
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I. INTRODUCCIÓNEl Decreto Legislativo N° 940, promulgado en diciembre del 2003 y modificado por el D.Leg. 954, creó un nuevo marco legal para la aplicación del Sistema de Pago de Obligaciones Tributarias al Gobierno Central ("SPOT"), llamado comúnmente Sistema de Detracciones. Inicialmente el "SPOT" fue creado por el Decreto de Urgencia (D.U.) N° 087-2000 y fue luego regulado por el D.Leg. 917. Durante la vigencia de ambas normas, la aplicación del SPOT fue muy limitada.El D.Leg. 940 estuvo en suspenso hasta el 15 de setiembre último, en que entró en vigencia la Resolución de Superintendencia Nº 183-2004/SUNAT, publicada el 15 de agosto, que precisa cuáles son los bienes y servicios comprendidos en el Sistema, el porcentaje aplicable a cada uno, los registros, forma de acreditación, exclusiones y procedimientos para realizar la detracción y su depósito en las cuentas del Banco de la Nación, entre otros aspectos.La SUNAT, en Nota de Prensa N° 113-2004, destaca que la dación de esta norma tiene por fin "evitar la evasión que se produce en la comercialización de una serie de productos cuya cadena de distribución presenta mayores índices de informalidad, así como la que se advierte en la prestación de determinados servicios gravados con el IGV." La Nota agrega que el Sistema -entre otras alegadas ventajas- obligará a dar la cara e identificarse ante la Administración Tributaria a miles de comerciantes y proveedores informales, que hacen sus negocios sin pagar un solo sol por tributos y que ni siquiera están inscritos en el RUC. La intención de este artículo es no solo reseñar cómo opera el Sistema de Detracciones en la prestación de servicios, sino primordialmente resaltar los graves inconvenientes que genera para los contribuyentes la criticable falta de precisión de las normas dictada por la SUNAT para su aplicación.II. SERVICIOS AFECTOS AL SPOTEstán afectos al SPOT todos aquellos servicios gravados con el IGV, cuyo monto por operación supere los S/. 700.00 , que están especificados en la lista del Anexo 3 de la Resolución SUNAT N° 183. Dentro de tales servicios se incluye los de intermediación laboral y tercerización, arrendamiento de una gran cantidad de bienes muebles , el mantenimiento y reparación de ciertos bienes muebles (máquinas y equipos integrantes de plantas de procesamiento de recursos hidrobiológicos); estiba o carga, desestiba o descarga, movilización y/o tarja de bienes. También están incluidos los servicios empresariales siguientes: a. Actividades jurídicas (CIIU 7411) b. Actividades de contabilidad, teneduría de libros y de auditoría, y asesoría en materia de impuestos (CIIU 7412) c. Investigación de mercados y realización de encuestas de opinión pública (CIIU 7413) d. Asesoramiento y gestión empresarial (CIIU 7414) e. Arquitectura, ingeniería y actividades conexas de asesoramiento técnico (CIIU 7421) f. Publicidad (CIIU 7430) g.Investigación y seguridad (CIIU 7492) h.Limpieza de edificios (CIIU 7493) i.Envase y empaque de productos (CIIU 7495).III. OBLIGACIÓN DE EFECTUAR LA DETRACCIÓN Y DEPÓSITO DEL MONTO DETRAÍDO EN EL BANCO DE LA NACIÓNEn la prestación de servicios, son sujetos obligados a efectuar el depósito bancario del monto detraído:1.-Los usuarios del servicio. Para ellos, el depósito se debe efectuar hasta la fecha de pago total o parcial al prestador del servicio o dentro del quinto día hábil del mes siguiente a aquél en que se hizo la anotación del comprobante en el Registro de Compras, lo que ocurra primero.2.-Los prestadores del servicio, cuando reciban la totalidad del importe de la operación sin que se haya acreditado haberse hecho el depósito. En estos casos, el depósito se debe hacer dentro del quinto día hábil siguiente de recibido el precio íntegro de la operación.IV ¿CÓMO OPERA EL "SPOT" EN EL CASO DE SERVICIOS?1.Como hemos dicho, tratándose de servicios, el sujeto obligado es el usuario del mismo quien deberá efectuar el depósito en el Banco de la Nación ("BN") en la cuenta de sus proveedores. Solo cuando el prestador del servicio recibe el íntegro de la contraprestación es el obligado a efectuar el depósito. 2.El depósito se acreditará mediante constancia del depósito ("la Constancia", proporcionada por el BN), emitida en un original (para el sujeto obligado al depósito) más tres copias (una para el BN, otra para el titular de la cuenta y la tercera para SUNAT) por cada depósito. 3.Cuando el sujeto obligado a depositar es el usuario del servicio, pondrá a disposición del titular de la cuenta una copia de la Constancia y conservará en su poder el original y la copia SUNAT, las que archivará cronológicamente.Cuando el propio prestador del servicio es quien efectúa el depósito, conservará en su poder el original más las copias, que archivará cronológicamente.4.El sujeto obligado podrá utilizar una sola constancia para hacer el depósito de dos o más comprobantes de pago a un mismo proveedor, adquirente, prestador o usuario del servicio, siempre que se trate de un mismo servicio sujeto al SPOT. 5.El usuario del servicio obligado a hacer el depósito, deberá anotar en su Registro de Compras el número y fecha de emisión de cada Constancia por los comprobantes de pago registrados, para lo cual adicionará dos columnas a dicho registro, salvo que utilice sistemas mecanizados o computarizados de contabilidad, pero en tal caso adoptará un sistema de enlace para dicha información capaz de identificar los comprobantes de pago objeto de cada depósito. 6. Para operaciones en moneda extranjera, la conversión se hará al tipo de cambio ponderado venta publicado por la SBS en la fecha en que se origine la obligación tributaria del IGV o en la fecha en que deba efectuar el depósito, lo que primero ocurra. V. NORMAS MODIFICATORIAS Y/O ACLARATORIAS POSTERIORESEl día 10 de Setiembre último se publicó la Resolución SUNAT Nº 207-2004 aclarando que para los servicios consignados en los numerales 2 y 5 del Anexo 3 (arrendamiento de bienes muebles y servicios empresariales) el Sistema solo se aplicará si el precio del servicio supera el importe de S/. 700.00.Días después, el 28 de setiembre se publicó la Resolución N° 221-2204/SUNAT distinguiendo que los "servicios de publicidad" (a los que se aplica el SPOT) no comprenden la venta de tiempo o espacio en radio, televisión o medios escritos (periódicos, revistas y guías telefónicas impresas de abonados y/o anunciantes), aun cuando la venta es realizada por el concesionario exclusivo del radio, televisión o medio escrito. Esta exclusión sólo operará cuando el servicio prestado consista exclusivamente en la venta del tiempo o espacio difundido. La misma Resolución N° 221 ha aclarado que los servicios de "movimiento de carga" y "otros servicios empresariales" (sujetos al SPOT), no comprenden los servicios prestados por operadores de comercio exterior a los sujetos que soliciten regímenes, operaciones o destinos aduaneros especiales ó de excepción, cuando tales servicios están vinculados a operaciones de comercio exterior. Para tal efecto, se considerará como "operadores de comercio exterior", siempre que estén autorizados para actuar como tales por la autoridad competente:a.Agentes marítimos y agentes generales de líneas navieras. b.Compañías aéreas. c.Agentes de carga internacional. d.Almacenes aduaneros. e.Empresas de servicio de mensajería internacional. f.Agentes de aduana.VI. DIFICULTADES PARA LA APLICACIÓN DEL SPOT A LA PRESTACIÓN DE SERVICIOSA los usuarios de los servicios comprendidos en el Sistema se les ha impuesto gratuita e injustamente una pesada carga y responsabilidad, que es la de verificar en qué casos existirá un servicio afecto a la detracción. La evidente falta de clarificación de los servicios afectos al SPOT viene generando a estos contribuyentes múltiples problemas administrativos y sobrecostos. El usuario deberá asumir las consecuencias de no efectuar la detracción y el depósito, tal como la onerosa multa del 100% del monto no depositado, la prohibición de deducir el gasto para el Impuesto a la Renta y prohibición del uso del Crédito Fiscal del IGV, sin mencionar los conflictos que la aplicación del SPOT viene provocando con sus proveedores, quienes rehusan naturalmente sufrir detracciones cuando consideran no estar comprendidos en la lista de servicios afectos al sistema. La mayor fuente de conflictos deriva de la ambigüedad de la Clasificación Internacional Industrial Uniforme, de Naciones Unidas, que no ha sido diseñado ni concebido para servir como una lista exhaustiva y definitiva de servicios empresariales. Como es lógico, el usuario del servicio se ve enfrentado a la necesidad de protegerse frente a una grave multa de la SUNAT y de la pérdida de su legítimo derecho a deducir el gasto del servicio y al uso del crédito fiscal del IGV, si no efectuó el depósito de la suma detraída. La confrontación con el proveedor del servicio ha generado ya la pérdida de negocios a causa de este absurdo enfrentamiento, y, en muchos casos, ha obligado al usuario a contratar nuevo personal para atender esta nueva carga de trabajo de alta responsabilidad que el Sistema impone a los contribuyentes.A continuación se enuncian casos concretos de dudas que suscita la aplicación del SPOT a la prestación de algunos servicios afectos a la detracción. 1. Servicio de transporte - estiba y desestiba.- El transporte de bienes por vía terrestre no está sujeto a detracción. Sin embargo, el proveedor del servicio de transporte de mercadería deberá cargar su vehículo y trasladarse al destino indicado por el usuario, descargando el vehículo en el destino final. El transportista, en la gran mayoría de los casos, no factura al usuario el servicio conexo de estiba y desestiba.Creemos que se desnaturaliza el servicio de transporte al exigirse al proveedor que incluya uno individualizado de estiba o desestiba . Esta exigencia no responde a la realidad económica ni a la costumbre comercial del país. Resulta exagerado exigir facturar separadamente por un servicio de estiba o desestiba solo para efectos de configurar la detracción. Sin embargo, por la falta de certidumbre en el tema, esto es lo que está ocurriendo.La actividad conexa de carga y descarga de bienes al o del vehículo de transporte es parte de un servicio integral que no puede fraccionarse o dividirse en etapas. Para cubrirse ante una eventual interpretación fiscalista de SUNAT, los usuarios del transporte vienen exigiendo a sus proveedores que le facturen por separado el servicio de estiba y desestiba para efectivizar la detracción, lo que entraña una interferencia fiscal a la libertad contractual. La actividad de estiba y descarga solo debería sujetarse al SPOT cuando el prestador brinda solo este servicio especializado, no en conjunto con otro servicio principal y ello debe ser precisado por SUNAT. 2. Uso o alquiler de "góndolas" y espacios en supermercados.- Según la descripción de la CIIU 7430, esta clase incluye la prestación de servicios de publicidad basada en creación y colocación de anuncios, decoración de escaparates, diseño de salas de exhibición, publicidad aérea, distribución y entrega de publicidad y "alquiler de espacios publicitarios".Es normal que los establecimientos de supermercados acuerden con sus principales proveedores de bienes el uso de espacios preferenciales de las tiendas, sea bajo un arrendamiento o uso gratuito de zonas de cabeceras, chimeneas, y otros que dan mejor realce a resaltan a los productos exhibidos, respecto de otras marcas. Es controversial si el alquiler de estos espacios está o no sujeto a detracción.Las empresas de supermercados no admiten que ello califique como publicidad afecta a detracción aunque podría calificar como alquiler de espacio publicitario. Creemos que este tema también debe ser aclarado. 3.Compensación de Pagos y Créditos.- Cuando se hace compensación de pagos de servicios existe duda sobre quién sería el obligado a realizar el depósito de la detracción y cuando se efectiviza la misma por silencio de la norma fiscal.Según el art. 1288º del Código Civil, por la compensación, se extinguen obligaciones recíprocas, líquidas, exigibles y de prestaciones fungibles y homogéneas, hasta donde alcancen, desde que se oponga la una a la otra. Como es natural, cuando media compensación, la extinción de la obligación no se realiza por el pago.Las normas reguladoras del SPOT no exceptúan de su campo a operaciones cuya cancelación se hace por medio distinto al pago, como ocurre con la compensación, donde el sujeto obligado en cada operación compensada debería detraer el monto que corresponda y depositándolo en el BN si se tratan de servicios afectos al Sistema. No está claro tampoco cuál es el plazo para efectuar el depósito de la detracción en estos casos. La Resolución 183 señala que el depósito debe efectuarse antes de efectuarse el pago o hasta el 5to. Día hábil del mes siguiente de anotada la factura en el Registro de Compras, lo que acontezca primero. Por lo tanto, el depósito debería aquí efectuarse hasta el quinto día hábil del mes siguiente de anotada la factura, por inexistir pago en la retribución del servicio.VII. CONCLUSIONESLas normas dictadas por la Administración Tributaria para regular el régimen SPOT o de detracción de impuestos no resulta de fácil comprensión para los contribuyentes, especialmente los medianos y pequeños, suscitándose dudas sobre qué servicios generan o no obligación de detracción, provocando incertidumbre y conflictos entre proveedores y usuarios. Urge que la SUNAT aclare de manera didáctica cuáles son los servicios afectos al SPOT, y establezca por equidad un régimen de gradualidad de sanciones aplicables por omisión en la detracción y depósito, e inclusive eximiéndose de las mismas cuando la omisión obedece a la oscuridad o vaguedad de las normas.-----------------------------------------------------------------------------(1)Cuando el usuario no usa crédito fiscal o gasto deducible, el límite es ½ UIT. (2)No se incluye a los contratos de arrendamiento financiero. (3)No se incluye el servicio de transporte de bienes, ni los servicios consignados en el numeral 3 del apéndice II de la Ley del IGV. (4)Sobre el tema ver el interesante artículo "Evasión y Detracciones: ¿Quién asume el costo?" en la sección "Coyuntura" de la Revista Análisis Tributario, setiembre de 2004, pág. 4. (5)Según el numeral 4 del Anexo 3 de la Resolución SUNAT N° 183-2004, se define la estiba como la colocación conveniente y ordenada de los bienes a bordo de cualquier medio de transporte, según las instrucciones del usuario transportador. Se define como desestiba el retiro conveniente y ordenado de los bienes transportados a bordo de cualquier medio de transporte, según instrucciones del usuario del servicio. (6)En aplicación del principio eximiente de duda razonable recogido en el art. 170 del Código TributarioFUENTE:INVERTIAPor : Gerardo Novoa Herrera(*)Abogado, Magister en Administración, miembro del Área de Inversión Privada y Tributación del Estudio Grau, AbogadosNota: Artículo publicado en la Revista Analisis Tributario (oct 2004/ Pág. 20-22)
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Enviado: 9/8/2013 6:54 Actualizado: 9/8/2013 6:54
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