{"id":22099,"date":"2026-05-12T20:11:22","date_gmt":"2026-05-13T02:11:22","guid":{"rendered":"https:\/\/blplegal.com\/new-interpretation-of-the-income-tax-law-in-el-salvador\/"},"modified":"2026-05-13T15:35:45","modified_gmt":"2026-05-13T21:35:45","slug":"nueva-interpretacion-de-la-ley-de-renta-en-el-salvador","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/nueva-interpretacion-de-la-ley-de-renta-en-el-salvador\/","title":{"rendered":"Nueva interpretaci\u00f3n de la Ley de Impuestos sobre la Renta en El Salvador"},"content":{"rendered":"\n<p><span style=\"font-size: 110%;\">El 07 de mayo de 2026, la&nbsp;Asamblea Legislativa&nbsp;aprob\u00f3&nbsp;una nueva&nbsp;interpretaci\u00f3n&nbsp;aut\u00e9ntica del art\u00edculo 28 de la Ley de Impuesto sobre la Renta, con el fin de brindar&nbsp;seguridad&nbsp;jur\u00eddica a los contribuyentes sobre la deducibilidad de costos y gastos. Esta decisi\u00f3n legislativa busca&nbsp;evitar&nbsp;vac\u00edos interpretativos,&nbsp;definiendo&nbsp;que son deducibles&nbsp;como&nbsp;costos y&nbsp;gastos necesarios y propios del negocio: (i)&nbsp;las&nbsp;mermas, p\u00e9rdidas o gastos acreditados en los registros contables del contribuyente; (ii)&nbsp;con&nbsp;costos reales y razonables;&nbsp;y&nbsp;(iii)&nbsp;aun cuando de la renta imponible del ejercicio fiscal no se derive un impuesto a pagar.&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 110%;\">De esta forma,&nbsp;el nuevo marco simplifica la carga probatoria al establecer que las mermas y p\u00e9rdidas, especialmente en sectores estrat\u00e9gicos&nbsp;como la industria, el comercio de bienes perecederos, textiles, el sector el\u00e9ctrico y de hidrocarburos,&nbsp;deben ser acreditadas mediante la documentaci\u00f3n y los registros contables del propio contribuyente, en lugar de&nbsp;ser reconocidas&nbsp;exclusivamente&nbsp;por&nbsp;entidades reguladoras.&nbsp;Asimismo, otro de los&nbsp;cambios&nbsp;importantes&nbsp;respecto de la interpretaci\u00f3n anterior&nbsp;es que la admisibilidad de estos costos&nbsp;(reales y razonables)&nbsp;no queda supeditada a&nbsp;la existencia de un impuesto&nbsp;computado&nbsp;en el ejercicio fiscal, lo que protege la deducibilidad t\u00e9cnica incluso en escenarios de p\u00e9rdida.&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 110%;\">Finalmente,&nbsp;se deroga expresamente&nbsp;el Decreto Legislativo&nbsp;No.&nbsp;345 de&nbsp;fecha 29 de mayo de&nbsp;2019, sustituy\u00e9ndolo por este nuevo marco que tiene car\u00e1cter definitivo. El&nbsp;presente&nbsp;decreto&nbsp;entrar\u00e1 en vigor&nbsp;ocho d\u00edas despu\u00e9s de su publicaci\u00f3n en el Diario Oficial,&nbsp;facultando&nbsp;a la Direcci\u00f3n General de Impuestos Internos para&nbsp;emitir, entre otros,&nbsp;las gu\u00edas y resoluciones administrativas que faciliten&nbsp;los&nbsp;criterios para la \u201ccorrecta y adecuada aplicaci\u00f3n de la presente interpretaci\u00f3n aut\u00e9ntica\u201d.&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"font-size: 110%;\">Para m\u00e1s informaci\u00f3n, escr\u00edbenos a <strong><a href=\"mailto:info@blplegal.com\">info@blplegal.com<\/a><\/strong><\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":22100,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[260,290,312],"tags":[],"class_list":["post-22099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-el-salvador","category-impuestos","category-newsflash"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - 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