Se Publica Decreto mediante el cual se Fija la Alícuota del IGTF
| Author | ARAQUEREYNA |
El pasado 12 de julio de 2024, fui publicado el Decreto número 4.972 en Gaceta Oficial No. 6.821 Extraordinario, en donde se fijó en cero por ciento (0%) la alícuota del Impuesto a las Grandes Transacciones Financieras.
¿Qué establece el Decreto?
El Decreto fijó en cero por ciento (0%) la alícuota del Impuesto a las Grandes Transacciones Financieras (IGTF) para las transacciones realizadas por los siguientes contribuyentes:
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Las personas jurídicas y las entidades económicas sin personalidad jurídica, calificadas como sujetos pasivos especiales, por los pagos que hagan con cargo a sus cuentas en bancos o instituciones financieras.
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Las personas jurídicas y las entidades económicas sin personalidad jurídica, calificadas como sujetos pasivos especiales, por los pagos que hagan sin mediación de instituciones financieras. Se entiende por cancelación la compensación, novación y condonación de deudas.
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Las personas jurídicas y las entidades económicas sin personalidad jurídica, vinculadas jurídicamente a una persona jurídica o entidad económica sin personalidad jurídica, calificada como sujeto pasivo especial, por los pagos que hagan con cargo a sus cuentas en bancos o instituciones financieras o sin mediación de instituciones financieras.
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Las personas naturales, jurídicas y entidades económicas sin personalidad jurídica, que sin estar vinculadas jurídicamente a una persona jurídica o entidad económica sin personalidad jurídica, calificada como sujeto pasivo especial, realicen pagos por cuenta de ellas, con cargo a sus cuentas en bancos o instituciones financieras o sin mediación de instituciones...
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