Gibraltar: Doing Business In Gibraltar - SPANISH VERSION

Last Updated: 3 April 1998

Introduccion

Hemos recopilado informacion basica sobre Gibraltar que esperamos sera de utilidad para nuestros muchos clientes.

Gibraltar es una colonia britanica situada al sur de Espana y tiene su propio Gobierno que es responsable de hacer las leyes con respecto a los aspectos fiscales y locales. La politica exterior y la defensa son de la responsabilidad del Ministerio de Asuntos Exteriores del Reino Unido, representado en Gibraltar por el Gobernador. El idioma oficial en Gibraltar es el ingles y la moneda la libra esterlina.

Gibraltar es miembro de la Union Europea, al contrario que las Islas del Canal, pero no es miembro de la union aduanera, de ahi su denominacion de "offshore". Espana, debido a sus reclamaciones territoriales, lo cuestiona, a pesar de que Gibraltar llego a ser miembro al mismo tiempo que el Reino Unido por el Tratado de Adhesion.

Sistema Juridico

La jurisprudencia de Gibraltar se basa en Ordenanzas o leyes coloniales aprobadas por la Camara de la Asamblea ["House of Assembly"] y sigue los principios del Derecho Comun Ingles [English Common Law]. Actualmente Gibraltar esta aprobando Ordenanzas para promulgar todas las directivas de la UE, bajo las instrucciones del Ministerio de Asuntos Exteriores del RU.

Las dos Ordenanzas principales que afectan a las sociedades de Gibraltar son la Ordenanza de Sociedades de 1930 (enmendada) y la Ordenanza de (Imposiciones y Concesiones) de Sociedades (enmendada) [1930 Companies Ordinance & Companies (Taxation & Concessions) Ordinance]. Esta ultima introdujo la calificacion de exencion fiscal para las sociedades con negocios fuera de Gibraltar. Debido a que esta basada en el Derecho Comun ingles, Gibraltar reconoce todo tipo de Fideicomisos.

Comision de Servicios Financieros

Gibraltar aprobo la Ordenanza de Servicios Financieros y la Ordenanza de Comision de Servicios Financieros en 1989 [Financial Services Commission Ordinance]. El resultado de estas ordenanzas fue doble: en primer lugar, exigir a todas las empresas que tuvieran servicios financieros que se registraran y, en segundo lugar, establecer una comision que las vigilara.

Las Sociedades deben solicitar una licencia si llevan negocios tales como Gestion de Inversiones, Banca, Seguros, Gerencia de Sociedades y Fideicomisos, etc. Una vez que se las ha examinado y concedido una licencia, se exige a las sociedades que pongan su numero de licencia en todos los encabezamientos de sus cartas y anuncios. Son inspeccionadas por la comision para garantizar que cumplen las ordenanzas. Tambien se les exige que presenten un juego de cuentas auditadas a la comision en un plazo de cuatro meses desde el final de su ejercicio.


En 1994, el RU conforme a su responsabilidad por Gibraltar y hacia la Union Europea, pidio al gobierno de Gibraltar que enmendara la Ordenanza de Servicios Financieros y, como resultado de ello, la comision tiene ahora una mayoria de miembros del RU.

Impuestos

El sistema tributario de Gibraltar es igual al del Reino Unido y esta administrado por la Ordenanza del Impuesto sobre la Renta [Income Tax Ordinance]. No existe un Impuesto de Sociedades independiente. Las sociedades estan sujetas al impuesto sobre la renta al tipo actual de 35%. El Gobierno de Gibraltar no ha presentado un Presupuesto en varios anos, por tanto los tipos impositivos, deducciones, etc. no han cambiado. El ano fiscal se extiende desde el 1 de julio al 30 de junio.

Hay que diferenciar entre las sociedades que comercian en Gibraltar y las que lo hacen fuera.

Sociedades que comercian en Gibraltar:

A estas sociedades se les exige que hagan la Declaracion del Impuesto sobre la Renta [Income Tax Return] cada ano y la presenten, junto con un juego de las cuentas auditadas, al Comisario de Impuestos [Commissioner of Taxes].

Se exige a las sociedades que se inscriban en el Ministerio de Empleo y la Formacion [Employment & Training Board] y, seguidamente, presenten anualmente un contrato de empleo por cada empleado. Solo puede emplearse a personal tras haber registrado primero la vacante en el Ministerio de Empleo y la Formacion.

Tambien se les exige registrarse para la retencion de impuestos a cuenta [PAYE] y desgraven sus empleados que trabajen en Gibraltar y, ademas, que paguen semanalmente los derechos de la Seguridad Social por cada empleado.

La sociedad esta sujeta al impuesto del 35% sobre las ganancias despues de descontar las Deducciones de Capital. El Comisario ha estrechado recientemente la observancia sobre las Retribuciones en Especie y no esta aceptando las deducciones de capital y los gastos en coches de empresa.

Sociedades que comercian fuera de Gibraltar:

Estas sociedades pueden optar por solicitar la Calificacion de Exencion Fiscal [Exempt Tax Status] y pagar una cuota anual el dia 1 de abril. Para poder optar a ello, la sociedad no puede poseer negocios en Gibraltar, no puede tener un propietario usufructuario gibraltareno o residente en Gibraltar, pero puede tener su gerencia en Gibraltar.

Las solicitudes para que se les conceda la calificacion de exencion fiscal dirigidas al Secretario de Finanzas y de Fomento [Financial & Development Secretary] tendran que ir apoyadas por una referencia profesional sobre el propietario usufructuario.

La cuota anual depende de la residencia de los directores. Una sociedad exenta residente paga Ł225 con un recargo por demora del 100%. Esta cuota exime de la obligacion de pagar el Impuesto sobre la Renta de los beneficios de la sociedad en Gibraltar, los Impuestos sobre Sucesiones [Estate Duty] y los Derechos de Timbre [Stamp Duty].

Las sociedades cuya gerencia se situe en Gibraltar y que empleen personal habr n de inscribirse en el Ministerio de Empleo y la Formacion y en la Agencia Tributaria [Tax Office] al igual que antes.

Otros tipos:

Hay otros tipos de normativas y concesiones fiscales especiales a sociedades tales como las sociedades Habilitantes [Qualifying Companies] y las sociedades de la Seccion IX [Part IX Companies]. Se facilitara mas informacion a solicitud.

Marco Legal de Sociedades

La legislacion de sociedades de Gibraltar se encuentra inserta en la Ordenanza de Sociedades de 1930 (enmendada) y sigue estrechamente la Ley sobre Sociedades de 1929 [Companies Act]del Reino Unido. El Registrador de Sociedades es Tambien el Secretario de Finanzas y de Fomento, nombrado por el Ministerio de Asuntos Exteriores del R.U. y actualmente el Registro de Sociedades [Companies Registry] esta administrado por una sociedad privada.

La Ordenanza contempla cuatro tipos de sociedades:

  • sociedad limitada de acciones, "privadas" o "publicas"
  • sociedad limitada por garantia y sin capital en acciones
  • sociedad limitada por garantia y con capital en acciones
  • sociedad ilimitada
La razon social debe acabar en "Limitada", a menos que los accionistas tengan responsabilidad ilimitada. El Gobierno mediante notificacion legal publica una lista de nombres delicados que requieren un permiso especial.

El capital en acciones puede ir denominado en cualquier moneda y las acciones deberan haberse emitido a la par. Las acciones pueden emitirse con derechos especiales en cuanto al voto, dividendos, etc. Se pueden emitir acciones preferentes y redimibles y Tambien se permiten certificados de acciones al portador (no acciones al portador). Cada sociedad debe tener como minimo un miembro (accionista), excepto las entidades publicas que deben tener un minimo de siete.

No hay restricciones en cuanto a la residencia o nacionalidad de los directores ni se requiere que posean acciones. Toda sociedad debe tener al menos dos directores salvo las sociedades privadas que pueden tener uno. Las sociedades pueden tener un director general de la sociedad. No existe requisito legal para nombrar a un secretario, aunque es habitual nombrar a un funcionario para este titulo. Las sociedades exentas deben tener un secretario de la sociedad residente. Las sociedades pueden tener un secretario de la sociedad.

El Domicilio social debe estar dentro del territorio de Gibraltar y es obligatorio celebrar una Junta General Ordinaria cada ano natural, estando permitidos los poderes.

Fideicomisos

El concepto de Fideicomiso en Gibraltar se basa en el elaborado en Inglaterra con ciertas diferencias estatutarias. Los fideicomisos de Gibraltar son completamente privados y su existencia no tiene que estar registrada en ninguna autoridad publica. En general, las acciones de sociedades subsidiarias estan registradas a nombre de los fiduciarios, sin que haya constancia de que se poseen en fideicomiso.

Siempre que la escritura de fideicomiso excluya especificamente a los gibraltarenos y residentes de Gibraltar de los beneficios y la renta provenga de fuera de Gibraltar, los fiduciarios no seran gravados con el impuesto sobre la renta, el impuesto sobre sucesiones ni los derechos de timbre

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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