Utilización del impuesto a la salida de divisas como crédito tributario del IVA.

Abstract

In our country, a tax measure has been implemented, in order to control and balance its trade balance since there is a constant capital outflow, this regulation measure is the creation of the capital outflow tax, which taxes all transactions that they are carried out abroad, to avoid or reduce the capital flight that the country has. At present, the tax credit can only be used to pay the income tax, but in this way the productive sector suffers illiquidity since they have to immediately disburse this tax when they make the payment abroad of their raw materials or inputs and this does not You can recover it until the end of the year or in the next four years, or process your return on a credit note which takes time and cost for the employer. The purpose of this research work is to inform you that you can use the tax credit generated by the Foreign Exchange Tax to pay other taxes and that it is not only used for the payment of income tax, and in this way does not affect the business sector. If the refund of the ISD could be used as a VAT tax credit, the business sector would not be affected in its liquidity because it would recover it the following month and therefore the citizens either since there would be no increase in production costs and therefore no They would make the products more expensive.