El efecto fiscal de las compras con tarjeta de crédito
Muchas empresas tienen la necesidad de hacer uso del financiamiento para poder llevar a cabo sus operaciones. Este financiamiento muchas veces se da con tarjetas de crédito. Pero, ¿qué pasa con los impuestos?
En una operación donde la empresa compra una mercancía, un activo fijo o un gasto y lo paga con su tarjeta de crédito, surge la interrogante de ¿cuándo será deducible esa erogación para ISR y para IVA?, al momento de pagar con la tarjeta o al momento de pagar la tarjeta; te platico.
Tanto la Ley del ISR como la Ley del IVA, señalan que un requisito para que sea deducible para el primero y acreditable para el segundo es que esté efectivamente pagado, y esto que significa, pues que ya haya salido ese dinero del patrimonio del contribuyente y haya llegado al patrimonio del proveedor.
Entonces en el caso de las tarjetas, se entendería que va a ser deducible y acreditable hasta que el contribuyente pague su tarjeta de crédito; sin embargo, en la propia Ley del ISR e IVA, también señala que se considerará como efectivamente pagado “cuando el interés del acreedor quede satisfecho”; esto quiere decir, que en el momento que el proveedor se de por pagado, también se considerará efectivamente pagado.
Ahora bien, lo qué pasa con las tarjetas de crédito es que cuando tu pagas, el banco emisor de la tarjeta le entrega de inmediato el dinero al proveedor, y a ti te cobra hasta dentro de 50 días aproximadamente, o incluso a varios meses con o sin intereses. Es entonces que debemos revisar lo que señaló la PRODECON en uno de sus criterios, donde tuvieron un caso similar y el Tribunal Federal de Justicia Administrativa señaló que en este tipo de operaciones se puede considerar efectivamente pagado desde que se hace el cargo con la tarjeta de crédito, ya que en ese momento queda satisfecho el interés del acreedor; ya si el banco y el contribuyente deciden parcializar la compra o pagarla dentro de los 50 días, eso ya es un asunto entre banco y contribuyente, pero el proveedor ya fue pagado y por ende, ya se encuentra susceptible de ser deducido para ISR y acreditado para el IVA aun y cuando el contribuyente no haya erogado todavía ni un solo peso ni al proveedor ni al banco.
CÉSAR RAMIREZ
El socio director de nuestra firma es César Ramírez, quien es Licenciado en Derecho, Licenciado en Contaduría y Maestro en Impuestos por la Benemérita Universidad Autónoma de Zacatecas. En los 3 programas obtuvo el mejor promedio de su generación y en la Licenciatura en Contaduría obtuvo una mención especial por haber obtenido un promedio de 10. Se ha desempeñado a lo largo de más de 10 años en ayudar a las empresas a optimizar su carga fiscal siempre en el marco de la Ley. Actualmente imparte cursos en la academia propia de la firma “Estratega Fiscal”.
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Buenas tardes lic. Oiga cómo puedo contactarlo para chequen una empresa para ver si se está haciendo correctamente los pagos de impuestos y lo del iva mire soy persona mayor y no sé de redes no sé si se pueda mandar contestación al correo como se puede hacer para ponernos de acuerdo
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