Nueva Propuesta de Moratoria Fiscal del Ministerio de Economía y Finanzas: Inicio el 1 de noviembre
El Ministerio de Economía y Finanzas de Panamá ha presentado una propuesta de moratoria fiscal que brindará alivio a los contribuyentes morosos, permitiéndoles regularizar sus obligaciones tributarias sin el pago de recargos, intereses o sanciones. Esta medida, aprobada recientemente por el Consejo de Gabinete, entrará en vigencia el 1 de noviembre y estará disponible hasta el 31 de diciembre de 2024.
Impuestos incluidos en la moratoria
Entre los impuestos contemplados por esta moratoria se incluyen el Impuesto sobre la Renta, el Impuesto de Inmuebles, el Impuesto de Aviso de Operación, el ITBMS (Impuesto a la Transferencia de Bienes Corporales Muebles y la Prestación de Servicios), el Impuesto Selectivo al Consumo y la Tasa Única de personas jurídicas. La moratoria también permitirá a los agentes de retención con morosidad regularizar su situación.
Impacto esperado
El objetivo principal de esta medida es recuperar una parte de los 3,210 millones de balboas en morosidad acumulada, de los cuales la Dirección General de Ingresos (DGI) estima que podría recaudarse entre un 15% y un 18%. Aunque esta medida ofrece una oportunidad significativa para que los contribuyentes se pongan al día, el gobierno enfatiza que no se trata de una exoneración de responsabilidad, sino de brindar condiciones más justas para el cumplimiento de las obligaciones fiscales.
Además de regularizar deudas fiscales, el gobierno espera que la moratoria ayude a dinamizar la economía nacional mediante un aumento en la recaudación fiscal, en línea con las proyecciones presupuestarias de cierre de año. Para aprovechar este beneficio, es importante que tanto personas naturales como jurídicas revisen sus obligaciones fiscales y se acojan a la moratoria antes de que finalice el plazo.
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