La escisión en Venezuela: ¿puede una regulación tributaria fomentar su aplicación práctica?
| Pages | 323-350 |
| Date | 01 January 2025 |
| Author | Jonás E. Aponte A. |
La escisión en Venezuela:
¿puede una regulación tributaria fomentar
su aplicación práctica?
Jonás E. APONTE A.
Resumen: Con el presente trabajo se estudiará el
proceso de escisión en Venezuela y cuáles son los
problemas que enfrenta por su exigua regulación.
Las reestructuras y reorganizaciones empresariales
que derivan de una escisión requieren que tal pro-
ceso resulte incidido lo menos posible por cargas de
naturaleza tributaria, por lo que deberán impreg-
narse en el principio de neutralidad fiscal. No obs-
tante, la neutralidad fiscal, en ocasiones, se traduce
en incentivos legales que podría generar ciertas des-
viaciones al intentarse aprovechar de ellas sin que
exista una justificación en la realidad económica; di-
cha situación invita a las Administraciones tributa-
rias a analizar los motivos económicos válidos que
la justificaron. En ese sentido, el trabajo intentará
responder a la siguiente pregunta de investigación:
Universidad Central de Venezuela, Abogado; Especialista en Derecho
Tributario. Escuela Nacional de Administración y Ha cienda Pública,
Licenciado en Cie ncias Fiscales mención Rentas; Director del portal
web: www.vitrinalegal.com.ve.
JONÁS E. APONTE A.
LA ESCISIÓN EN VENEZUELA: ¿PUEDE UNA REGULACIÓN TRIBUTARIA …
324
¿Es necesaria una regulación tributaria para fomen-
tar o canalizar las escisiones?
Palabras clave: Escisión, incentivos, tributos, moti-
vos económicos válidos.
Abstract: With this work, the split process in Venezuela
will be studied and what problems it faces due to its
meager regulation. Business restructurings and reorga-
nizations that result from a spin-off require that such pro-
cess be affected as little as possible by tax burdens, which
is why they must be imbued with the principle of fiscal
neutrality. However, fiscal neutrality sometimes transla-
tes into legal incentives that could generate certain devia-
tions when trying to take advantage of them without there
being a justification in economic reality; This situation
invites the tax administrations to analyze the valid eco-
nomic reasons that justified it. In this sense, the work will
try to answer the following research question: Is tax re-
gulation necessary to encourage or channel spin-offs?
Keywords: Split, incentives, taxes, valid economic
reasons.
Sumario:
I. INTRODUCCIÓN. II. CONCEPTO. III. MOTIVOS DE LA ES-
CISIÓN. IV. PROBLEMAS DE LA ESCISIÓN. V. ASPECTOS
TRIBUTARIOS. VI. NEUTRALIDAD FISCAL. VII. MOTIVOS
ECONÓMICOS VÁLIDOS. 1. Criterios jurisprudenciales. 2. Con-
cepto de motivos económicos válidos. 3. Concepto de ventaja fiscal.
VIII. ¿SE REQUIERE DE UNA REGULACIÓN TRIBUTARIA?
I. INTRODUCCIÓN
La regulación normativa de las escisiones en Venezuela
es bastante exigua, lo que no implica que estos procesos no
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