Tributarista Jorge Picón: no hay empresa que pida devolución de pago en exceso del IR

“No existe una sola empresa, que yo conozca, en el sector empresarial,  que se haya atrevido a pedir a SUNAT  la devolución de un pago en exceso del Impuesto a la Renta de Tercera Categoría. Ninguna empresa formal  o grande se atreve a hacerlo porque sabe cuál  es la historia. Si usted pide una devolución de 100 mil,  lo que va a provocar es que SUNAT encuentre  deudas que podrían llegar a 2 millones de soles”.

De esta manera se expresó  el abogado y doctor en Derecho Empresarial, Jorge Luis Picón Gonzales al presentar la quinta y última edición de su libro “Deducciones del Impuesto a la Renta Empresarial: ¿Quién se llevó mi gasto? La ley, la SUNAT o lo perdí Yo”, un trabajo que busca dotar a las empresas de las herramientas necesarias para que sustenten sus gastos y costos deducibles, anticipándose a las observaciones de la administración tributaria.

“Conocer y comprender las implicancias de estas deducciones es determinante para establecer las rentabilidad y viabilidad de un negocio, no sólo por sus efectos en el Impuesto a la Renta sino también por sus implicancias decisivas en el uso del crédito fiscal  del IGV”, explicó Picón Gonzales en base a la experiencia adquirida de más de 25 años en el área tributaria, tanto en el sector público (Intendente Nacional Jurídico y Gerente de Procedimientos Tributarios de la Sunat) como en el privado (director de Investigaciones de Dogma Escuela de Negocios).

Quien se llevó mi gasto

El abogado especialista detalló que “Las deducciones del Impuesto a la Renta Empresarial, presentan en la práctica una gran diversidad de distorsiones, errores y desconocimiento que unidos al inadecuado trabajo de la SUNAT que en sus acciones de fiscalización, en lugar de cuestionar los ingresos, suele observar los gastos de las empresas y la falta de preparación de algunos profesionales encargados de la tributación en las empresas que se limitan a observar formalismos simples,   lleva al pago excesivos de impuestos  con el propósito de evitar reparos, lo que a la larga ocasiona perjuicios y pérdidas a las empresas”.

Por ejemplo, Picón Gonzales sostuvo que  en este momento en el Tribunal Fiscal debe haber 10 mil expedientes por más de 50 mil millones de soles. Yo estimo que por lo menos el 30 a 40% de esta deuda se origina por formalidad en papeles, en papeles que no se presentaron a tiempo. Se trata de  litigios por 10 mil millones de soles”, agregó.

“SUNAT gana, lamentablemente y el Tribunal Fiscal aplica nuestra legislación de que la empresa es culpable hasta que pruebe lo contrario, exactamente lo inverso a como uno lo entiende normalmente. Yo SUNAT le digo demuéstreme que este gasto es real y que efectivamente está ligado a su negocio, y si usted no lo hace en la manera que yo lo considero que lo debe hacer es culpable y le desconozco el gasto, el crédito fiscal, le pongo una multa de 50%, intereses moratorios con lo que la deuda queda multiplicada por millones de soles.”.

¿Qué pasa en caso las empresas reclamen la devolución de un pago del IR en exceso?

Es  improbable que una empresa se atreva a pedirle a Sunat una devolución por pago en exceso. Imagínese que usted pagó en exceso 100 mil soles por equivocación del contador o lo que fuere.  Ninguna empresa formal  o grande se atreve a hacerlo porque sabe cuál  es la historia. Si usted pide una devolución de 100 mil,  lo que va a provocar es que SUNAT encuentre  deudas, porque SUNAT nos fiscalizará por cualquier otro motivo y ahí lo encontrará algo por 2 millones de soles. Entonces nos encontramos 8 años en el Tribunal Fiscal a ver si algún día se lo devuelvo.

Entidad que proteja a los contribuyentes

En el pasado existía una Defensoría del Consumidor que a lo largo de los años no ha prosperado mucho, Se ha intentado proyectos de Defensoría del Contribuyente, la propia SUNAT  sacó una Defensoría del Contribuyente pero la desactivó en menos de seis meses porque se dio cuenta que le daba muchos problemas.

“Hay una Defensoría del Contribuyente en el Ministerio de Economía, que tiene cinco personas para atender a nivel nacional. No tiene los recursos. En algún momento, no sé si en el Sector Privado o en el Sector  Público, se necesita formar a alguien que ayude a los contribuyentes en casos extremos, porque las empresas medianas son arrasadas por falta de conocimiento, muchas veces”, detalló.

Pago justo

A decir de Dogma Ediciones, “Deducciones del Impuesto a la Renta Empresarial: ¿Quién se llevó mi gasto? La ley, la SUNAT o lo perdí Yo”, la  edición 2016 contiene nuevas opiniones, recientes resoluciones del Tribunal Fiscal y comentarios a las normas  y oficios emitidos incluso hasta agosto del 2016 y pretende ser una herramienta que guie tanto a empresas como a los funcionarios de la SUNAT en una adecuada aplicación  de las normas y criterios aplicables a la deducción  de gastos y costos para la determinación de la renta empresarial. Veamos las partes sustanciales del entrevistado.

Suscríbase en nuestro boletín y reciba cada día un resumen de noticias en su correo electrónico.

 

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