Foto Denise Milani Toples

In many cases non-tax purposes of taxation, are related to the higher interests of the state, which in our Constitution are enshrined in Article 3, and we summarize as the State Higher Purpose, which shows that the State as an entity must meet a series of tasks which are above individual interests and that sometimes the pursuit of these ends, justifies the use of mechanisms such as tax benefits are exceptions to the equal application of legal norms.

This initial explanation do, because we consider necessary to start from the idea that certain tax benefits are awarded looking get those "State Higher Purpose" and is used as synonymous with profit or utility that comes from being the holder of a preferential tax regime is applied to the generality of taxpayers and under whose definition the Tax Code (TOC) encompasses a variety of mechanisms used to provide the pampering. In this sense, we have that Article 4 ejusdems , defined as tax exemptions, exemptions, reliefs and tax cuts.

However, in reference to the exemption Article 73 of the COT, defines: " as total or partial exemption from payment of tax liability issued by the Law "about it, we can say that is the negative pole of the taxable event, and the obligation is the positive.

In either case, whether the requirement or exemption, one thing is common to both, which is the realization of taxable transactions. Otherwise, we would be the hypothesis of non-taxable, ie, activity that was not contemplated by the legislature as a taxable event, as likely to cause tax.

Washington

Laziano The author argues that the exemption frustrates, impedes or blocks the birth of the tax liability, subject to the occurrence of the taxable event, which is to be the cause of the obligation or exemption and this takes place when for reasons of economic, social or any other, the legislature relieve the tax burden, ie the obligation, to a certain group of taxpayers, for the sake of achieving extra tax purposes, as could be: developing particular industry, economic region, exports or the promotion of tourism, to name four (4) cases.

Es importante destacar, que el artículo 6 del COT establece con claridad que aún cuando la analogía es admisible para colmar vacíos legales, sin embargo no podrá ser usada para crear tributos, pero tampoco exenciones, ni otro beneficios fiscales, de forma que estos están establecidos en la norma jurídica con un desarrollo claro y exacto del supuesto de hecho en el cual procede su disfrute.

Finalmente, en la practica he observado como algunos miembros de Asociaciones de cooperativas creen que per se, están exentas del Impuesto Sobre la Renta (ISLR), obviando que estas deben solicitar la calificación de exención and before the tax, otherwise they are or will be treated as corporations, ie must pay Income Tax, which is why I invite you to meet the necessary legal end to enjoy the benefit.