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Lo que debes saber de los cambios contributivos
17 Mar 2019
María de los Angeles Rivera, CPA
A menos de un mes para la fecha crítica de radicación de la planilla de contribución sobre ingresos correspondientes al 2018, muchos nos preguntan qué beneficios le brindan los cambios contributivos aprobados a finales del año pasado. La Ley 257 del 10 de diciembre del 2018, introdujo a nuestro sistema contributivo una serie de enmiendas que impactan tanto a individuos como a negocios operando en Puerto Rico. La llamada Reforma Contributiva incluye nuevas reglas al Código de Rentas Internas de Puerto Rico del 2011 (“el Código”) que en su gran mayoría aplican para años comenzados luego del 31 de diciembre del 2018. Lo que significa que los cambios no se verán reflejados en la planilla que estaremos radicando en o antes del 15 de abril del 2019.
Sin embargo, varios de estos cambios tienen efecto en los pagos y retenciones a hacer durante el 2019, por lo que es sumamente importante estar en conocimiento de estos para que no haya sorpresas más adelante. La siguiente lista incluye los cambios principales que debemos tener en cuenta:
- Se establece el crédito por trabajo de $300 a $2,000 dependiendo del ingreso, estatus y número de dependientes.
- En el caso de individuos, la responsabilidad contributiva regular será reducida por un 5%.
- Las tasas aplicables para el cómputo de la contribución básica alterna (“CBA”) se expanden a 1%, 3%, 5%, 10% y 24% dependiendo del nivel de ingreso sujeto a esta contribución
- Los individuos que trabajan por cuenta propia y entidades cuyo ingreso es sustancialmente derivado de servicios, podrán escoger tributar la totalidad de estos ingresos a una tasa fija que fluctuará del 6% al 20% dependiendo del nivel de ingresos. Esto aplicará solamente si la totalidad de la contribución es retenida en el origen o pagada a través de estimadas además de haber sido incluido en planillas informativas. El contribuyente que elije esta alternativa no podrá reclamar ningún tipo de gasto o deducción.
- La retención sobre pagos por servicios rendidos en Puerto Rico en general sube de un 7% a 10%. En ciertos casos particulares, el contribuyente podrá obtener un relevo para que se le retenga una cantidad menor al 10%.
- En el tema de planillas informativas, entraron en vigor cambios importantes:
- Ciertos pagos hecho a individuos, fideicomisos o entidades por $500 o más deben ser informados para poder ser deducidos cómo gastos: rentas, salarios, jornales, primas, anualidades, servicios de anuncios, primas de seguros, servicios de telecomunicaciones, internet, televisión por cable o satélites entre otros. Para ser deducibles para contribución básica alterna o alternativa mínima, el requisito aplica sin importar la cantidad del pago.
- Una nueva planilla trimestral de reconciliación debe ser radicada por todo aquel que haga pagos por servicios y esté obligado a retener la contribución en el origen. Esta reconciliación deberá detallar los pagos efectuados, la contribución retenida y depositada durante el trimestre e incluir cualquier balance pendiente de pago.
- La contribución normal a corporaciones baja de un 20% a 18.5%. A esto se le suma la tasa adicional o “surtax” que se mantuvo igual de 5% a 19% dependiendo del nivel de ingreso neto tributable.
- La contribución alternativa mínima (“CAM”) aplicable a corporaciones será lo mayor de $500 o el 18.5% del ingreso sujeto a esta contribución. Si el volumen de ingreso es de $3,000,000 o más la tasa sube a 23%.
- Nuevos requisitos y limitaciones entran en vigor para tomar gastos como deducciones tanto para la CBA como para la CAM.
- El IVU en servicios de negocio a negocio (B2B) y servicios designados provistos por comerciantes cuyo volumen no exceda $200,000 no será impuesto a partir del 1 de marzo de 2019. Aquellos comerciantes que cualifiquen para este tratamiento deben obtener un nuevo registro de comerciante como no retenedor.
- Se espera una reducción del IVU en alimentos preparados del 11.5% al 7% efectivo el 1 de octubre de 2019.
Consultanos para determinar si alguno de estos cambios te impacta para que tomes las medidas necesarias para ajustar los pagos de contribución estimada para el 2019 o la retención en el origen que te harán tus clientes. Los pagos de estimada vencen el 15 de abril, 17 de junio, 16 de septiembre y 16 de diciembre (15 de enero para individuos) de 2019. En futuras columnas discutiremos en más detalles algunos de estas nuevas reglas.
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