{"id":4129,"date":"2020-03-30T01:00:00","date_gmt":"2020-03-30T07:00:00","guid":{"rendered":"https:\/\/www.blplegal.com\/moratorium-on-the-customs-tax-obligation\/"},"modified":"2020-03-30T01:00:00","modified_gmt":"2020-03-30T07:00:00","slug":"moratoria-de-la-obligacion-tributaria-aduanera","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/","title":{"rendered":"Moratoria de La Obligaci\u00f3n Tributaria Aduanera"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En el Alcance No. 65 a La Gaceta No. 64 del 29 de marzo de 2020 se public\u00f3 el \u201cReglamento a la Ley N\u00b09830 del 19 De marzo de 2020, de Alivio Fiscal ante el Covid-19\u201d. Respecto de la moratoria de la obligaci\u00f3n tributaria aduanera en la importaci\u00f3n definitiva de mercanc\u00edas plasma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n \t<li class=\"rtejustify\"><strong>Sujeto:\u00a0<\/strong>Podr\u00e1n acogerse las personas f\u00edsicas o jur\u00eddicas inscritas como contribuyentes en el Registro \u00danico Tributario de la Direcci\u00f3n General de Tributaci\u00f3n.<\/li>\n \t<li class=\"rtejustify\">Procedimiento: Al momento de transmitir cada Declaraci\u00f3n Aduanera de Importaci\u00f3n Definitiva, el declarante deber\u00e1 manifestar expresamente si se acoge al beneficio de la moratoria marcando una casilla.<\/li>\n \t<li class=\"rtejustify\"><strong>Alcance:<\/strong>\u00a0La moratoria aplica de forma individual para cada declaraci\u00f3n aduanera de importaci\u00f3n definitiva, as\u00ed como a las diferencias que resulten como consecuencia de los procedimientos de verificaci\u00f3n f\u00edsica o documental durante el despacho aduanero.<\/li>\n \t<li class=\"rtejustify\"><strong>Exclusi\u00f3n<\/strong>: Se excluyen los productos agr\u00edcolas y pecuarios clasificados del cap\u00edtulo 1 al 24 del Sistema Arancelario Centroamericano.<\/li>\n \t<li class=\"rtejustify\"><strong>Pago Posterior:<\/strong>\u00a0Se debe realizar el pago de estos impuestos antes del 31 de diciembre de 2020 ante cada Aduana de Jurisdicci\u00f3n o en su defecto, contar con un arreglo de pago aprobado por la Aduana que cubra la totalidad de lo adeudado.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Contamos con un servicio 24\/7 para atender sus consultas legales relacionadas a los efectos del COVID-19 en su empresa. Cont\u00e1ctenos a nuestro Help Desk para asistencia inmediata:\u00a0<\/em><a href=\"mailto:helpcovid19@blplegal.com\"><em>helpcovid19@blplegal.com<\/em><\/a><em>.\u00a0<\/em><a href=\"https:\/\/www.blplegal.com\/es\/Biblioteca-COVID19-Coronavirus-Centroamerica\">Accese a nuestra Biblioteca Virtual para m\u00e1s informaci\u00f3n sobre los aspectos legales relacionados al Coronavirus en Centroam\u00e9rica en este enlace.<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"mailto:helpcovid19@blplegal.com\"><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/www.blplegal.com\/sites\/default\/files\/images\/COVID19%20Help%20Desk(33).png\" alt=\"\" width=\"704\" height=\"115\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>En el Alcance No. 65 a La Gaceta No. 64 del 29 de marzo de 2020 se public\u00f3 el \u201cReglamento a la Ley N\u00b09830 del 19 De marzo de 2020, de Alivio Fiscal ante el Covid-19\u201d. Respecto de la moratoria de la obligaci\u00f3n tributaria aduanera en la importaci\u00f3n definitiva de mercanc\u00edas plasma: Sujeto:\u00a0Podr\u00e1n acogerse las&#8230;<\/p>\n","protected":false},"author":1,"featured_media":22344,"comment_status":"open","ping_status":"open","sticky":false,"template":"single-blog.php","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[301,303],"tags":[350],"class_list":["post-4129","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-noticias","tag-impuestos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Moratoria de La Obligaci\u00f3n Tributaria Aduanera - BLP Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Moratoria de La Obligaci\u00f3n Tributaria Aduanera - BLP Legal\" \/>\n<meta property=\"og:description\" content=\"En el Alcance No. 65 a La Gaceta No. 64 del 29 de marzo de 2020 se public\u00f3 el \u201cReglamento a la Ley N\u00b09830 del 19 De marzo de 2020, de Alivio Fiscal ante el Covid-19\u201d. Respecto de la moratoria de la obligaci\u00f3n tributaria aduanera en la importaci\u00f3n definitiva de mercanc\u00edas plasma: Sujeto:\u00a0Podr\u00e1n acogerse las...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/\" \/>\n<meta property=\"og:site_name\" content=\"BLP Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/blplaw\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-30T07:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.blplegal.com\/sites\/default\/files\/images\/COVID19%20Help%20Desk(33).png\" \/>\n<meta name=\"author\" content=\"blp_admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@blplegal\" \/>\n<meta name=\"twitter:site\" content=\"@blplegal\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"blp_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/\"},\"author\":{\"name\":\"blp_admin\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/f4c96eca14d0a2e4c67b7a8a49bdfd59\"},\"headline\":\"Moratoria de La Obligaci\u00f3n Tributaria Aduanera\",\"datePublished\":\"2020-03-30T07:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/\"},\"wordCount\":265,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"keywords\":[\"Impuestos\"],\"articleSection\":[\"Blog\",\"Noticias\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/\",\"name\":\"Moratoria de La Obligaci\u00f3n Tributaria Aduanera - BLP Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"datePublished\":\"2020-03-30T07:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#primaryimage\",\"url\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"contentUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/noticias-CA-2026-100.jpg\",\"width\":1920,\"height\":655},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/moratoria-de-la-obligacion-tributaria-aduanera\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/blplegal.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Moratoria de La Obligaci\u00f3n Tributaria Aduanera\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/\",\"name\":\"BLP Legal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/blplegal.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#organization\",\"name\":\"BLP Legal\",\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-horizontal-800x121-1.png\",\"contentUrl\":\"https:\\\/\\\/blplegal.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-horizontal-800x121-1.png\",\"width\":800,\"height\":121,\"caption\":\"BLP Legal\"},\"image\":{\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/blplaw\",\"https:\\\/\\\/x.com\\\/blplegal\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/blplegal.com\\\/es\\\/#\\\/schema\\\/person\\\/f4c96eca14d0a2e4c67b7a8a49bdfd59\",\"name\":\"blp_admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2589ae82319e312895f6e3dd56d43fcd588d0ae520c06fa80148c9149c08a87c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2589ae82319e312895f6e3dd56d43fcd588d0ae520c06fa80148c9149c08a87c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/2589ae82319e312895f6e3dd56d43fcd588d0ae520c06fa80148c9149c08a87c?s=96&d=mm&r=g\",\"caption\":\"blp_admin\"},\"sameAs\":[\"https:\\\/\\\/blplegal.com\\\/\"],\"url\":\"https:\\\/\\\/blplegal.com\\\/es\\\/author\\\/blp_admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Moratoria de La Obligaci\u00f3n Tributaria Aduanera - BLP Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/","og_locale":"es_ES","og_type":"article","og_title":"Moratoria de La Obligaci\u00f3n Tributaria Aduanera - BLP Legal","og_description":"En el Alcance No. 65 a La Gaceta No. 64 del 29 de marzo de 2020 se public\u00f3 el \u201cReglamento a la Ley N\u00b09830 del 19 De marzo de 2020, de Alivio Fiscal ante el Covid-19\u201d. Respecto de la moratoria de la obligaci\u00f3n tributaria aduanera en la importaci\u00f3n definitiva de mercanc\u00edas plasma: Sujeto:\u00a0Podr\u00e1n acogerse las...","og_url":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/","og_site_name":"BLP Legal","article_publisher":"https:\/\/www.facebook.com\/blplaw","article_published_time":"2020-03-30T07:00:00+00:00","og_image":[{"url":"https:\/\/www.blplegal.com\/sites\/default\/files\/images\/COVID19%20Help%20Desk(33).png","type":"","width":"","height":""}],"author":"blp_admin","twitter_card":"summary_large_image","twitter_creator":"@blplegal","twitter_site":"@blplegal","twitter_misc":{"Escrito por":"blp_admin","Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#article","isPartOf":{"@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/"},"author":{"name":"blp_admin","@id":"https:\/\/blplegal.com\/es\/#\/schema\/person\/f4c96eca14d0a2e4c67b7a8a49bdfd59"},"headline":"Moratoria de La Obligaci\u00f3n Tributaria Aduanera","datePublished":"2020-03-30T07:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/"},"wordCount":265,"commentCount":0,"publisher":{"@id":"https:\/\/blplegal.com\/es\/#organization"},"image":{"@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#primaryimage"},"thumbnailUrl":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/05\/noticias-CA-2026-100.jpg","keywords":["Impuestos"],"articleSection":["Blog","Noticias"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/","url":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/","name":"Moratoria de La Obligaci\u00f3n Tributaria Aduanera - BLP Legal","isPartOf":{"@id":"https:\/\/blplegal.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#primaryimage"},"image":{"@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#primaryimage"},"thumbnailUrl":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/05\/noticias-CA-2026-100.jpg","datePublished":"2020-03-30T07:00:00+00:00","breadcrumb":{"@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#primaryimage","url":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/05\/noticias-CA-2026-100.jpg","contentUrl":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/05\/noticias-CA-2026-100.jpg","width":1920,"height":655},{"@type":"BreadcrumbList","@id":"https:\/\/blplegal.com\/es\/moratoria-de-la-obligacion-tributaria-aduanera\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/blplegal.com\/es\/"},{"@type":"ListItem","position":2,"name":"Moratoria de La Obligaci\u00f3n Tributaria Aduanera"}]},{"@type":"WebSite","@id":"https:\/\/blplegal.com\/es\/#website","url":"https:\/\/blplegal.com\/es\/","name":"BLP Legal","description":"","publisher":{"@id":"https:\/\/blplegal.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/blplegal.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/blplegal.com\/es\/#organization","name":"BLP Legal","url":"https:\/\/blplegal.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/blplegal.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/02\/logo-horizontal-800x121-1.png","contentUrl":"https:\/\/blplegal.com\/wp-content\/uploads\/2026\/02\/logo-horizontal-800x121-1.png","width":800,"height":121,"caption":"BLP Legal"},"image":{"@id":"https:\/\/blplegal.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/blplaw","https:\/\/x.com\/blplegal"]},{"@type":"Person","@id":"https:\/\/blplegal.com\/es\/#\/schema\/person\/f4c96eca14d0a2e4c67b7a8a49bdfd59","name":"blp_admin","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/2589ae82319e312895f6e3dd56d43fcd588d0ae520c06fa80148c9149c08a87c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2589ae82319e312895f6e3dd56d43fcd588d0ae520c06fa80148c9149c08a87c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/2589ae82319e312895f6e3dd56d43fcd588d0ae520c06fa80148c9149c08a87c?s=96&d=mm&r=g","caption":"blp_admin"},"sameAs":["https:\/\/blplegal.com\/"],"url":"https:\/\/blplegal.com\/es\/author\/blp_admin\/"}]}},"_links":{"self":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/posts\/4129","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/comments?post=4129"}],"version-history":[{"count":0,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/posts\/4129\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/media\/22344"}],"wp:attachment":[{"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/media?parent=4129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/categories?post=4129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blplegal.com\/es\/wp-json\/wp\/v2\/tags?post=4129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}