Mexico: Criterio Sobre La Causación Y Retención De Impuesto Al Valor Agregado Tratándose De Enajenaciones Efectuadas Por Residentes En El Extranjero De Mercancías En Depósito Fiscal

Last Updated: 12 April 2016
Article by Marcos Carrasco Menchaca

Introducción

Recientemente el Tribunal Federal de Justicia Fiscal y Administrativa en sentencia firme derivada de un juicio de nulidad, declaró la nulidad lisa y llana de una determinación de impuesto al valor agregado supuestamente causado por enajenaciones efectuados por residente en el extranjero a un adquirente residente en el país, de mercancías introducidas al régimen de depósito fiscal, cuya retención y entero debió efectuarse por el adquirente.

Disposiciones legales involucradas

En términos de lo dispuesto por los artículos 1, fracción I y 10 de la Ley del Impuesto al Valor Agregado, la enajenación de bienes se considera una actividad por virtud de la cual se causa el impuesto al valor agregado en la medida en que dicha enajenación se efectúe dentro de territorio nacional, entendiéndose por ello, cuando el bien se encuentre en el país al efectuar el envío al adquirente, o bien, cuando no habiendo envío, en el se realice la entrega material de los bienes.

Por su parte, el artículo 1-A, fracción III de la citada ley, establece que aquellas personas físicas o morales que adquieran bienes que enajenen residentes en el extranjero sin establecimiento permanente, tienen la obligación de retener el impuesto al valor agregado trasladado.

Del análisis conjunto de dichas disposiciones se advierte que tratándose de enajenaciones de bienes realizadas por residentes en el extranjero, el impuesto al valor agregado se traslada y debe retenerse por el adquirente, cuando el bien se encuentre en el territorio nacional al efectuarse el envío y, cuando no habiendo envío, en el país se realice la entrega material del bien por el enajenante.

Criterio de la autoridad fiscal

En el caso de un residente en territorio nacional que adquirió de un residente en el extranjero mercancías introducidas a un almacén general de depósito y mantenidas bajo el régimen aduanero de depósito fiscal, la autoridad fiscal consideró que al tratarse de una enajenación con entrega material en territorio nacional, se causó el impuesto al valor agregado en términos de los artículos 1, fracción I y 10 de la Ley del Impuesto al Valor Agregado, mismo que debió trasladarse y retenerse por al adquirente en términos de lo dispuesto por el artículo 1-A, fracción III de la citada Ley, determinando a cargo del contribuyente omisión tanto en la retención como en el entero del impuesto.

Consideraciones de ilegalidad

Al resolver el Tribunal Federal de Justicia Fiscal y Administrativa en juicio de nulidad sobre la legalidad del criterio sostenido por la autoridad fiscal respecto a la causación del impuesto al valor agregado en enajenaciones de mercancías en depósito fiscal por residentes en el extranjero sin establecimiento permanente y la subsecuente obligación de retener y enterar dicho impuesto por el adquirente residente en territorio nacional, se pronunció en el sentido de declarar la nulidad de tal determinación.

A juicio de la Sala del citado Tribunal Federal, contrario a lo sostenido por la autoridad fiscal, tratándose de mercancías que se han introducido al régimen aduanero de depósito fiscal y se encuentran en un almacén general de depósito, no es posible sostener que estas han sido introducidas al país, por lo que no puede actualizarse de forma alguna una enajenación en territorio nacional en términos del artículo 10 de la Ley del Impuesto al Valor Agregado, pues las mismas no han sido importadas y formalmente introducidas al país.

Al respecto, la Sala considerando y aplicando lo dispuesto en los artículos 119 y 120 de la Ley Aduanera, los cuales regulan el régimen de depósito fiscal, sostiene que cuando una mercancía se encuentra en depósito fiscal, debe considerarse que ésta ingresa formalmente al país hasta que la misma es extraída del almacén general de depósito para destinarse a su importación, pues la introducción al territorio nacional de la mercancía no se perfecciona mientras se encuentra en dicho almacén.

En relación con lo anterior, vale la pena recordar que en términos de los referidos artículos de la Ley Aduanera, el régimen de depósito fiscal consiste en el almacenamiento de, entre otras, mercancías de procedencia extranjera en almacenes generales de depósito autorizados para ello; así como que las mercancías de procedencia extranjera que se encuentran sujetas a depósito fiscal podrán retirarse del almacén para: i) importarse definitivamente, ii) retornarse al extranjero por desistimiento del régimen; o iii) importarse temporalmente por empresas con programa autorizado para tales efectos.

En este sentido, la Sala considera que si respecto de mercancía de procedencia extranjera sujeta a depósito fiscal, el impuesto al valor agregado por la importación se causa hasta que la mercancía se extrae del almacén general de depósito para ser importada, por ser hasta ese momento que la mercancía se entiende introducida al país, resulta ilegal sostener que por la enajenación de bienes sujetos a dichos régimen por un residente en el extranjero, el enajenante debe trasladar el impuesto al adquirente, el cual lo debió haber retenido en términos del artículo 1-A, fracción III de la Ley del Impuesto al Valor Agregado.

Lo anterior, al estimar que para efectos de la Ley del Impuesto al Valor Agregado, el acto gravado en el caso lo es la importación de bienes en términos de lo previsto en la fracción IV del artículo 1 de dicha ley, siendo incongruente sostener que si el impuesto se causa por la importación hasta que se extrae la mercancía del almacén por ser ese el momento de introducción a territorio nacional, el impuesto pueda causarse por una enajenación previa a ese momento.

Al respecto, la Sala considera que si conforme al artículo 1 de la Ley del Impuesto al Valor Agregado, dicho impuesto se causa con motivo de entre otras actividades, la enajenación o su importación, sostener que existe enajenación gravada para efectos de dicho impuesto tratándose de mercancías depositadas en un almacén general de depósito previo a su importación, implicaría una doble tributación por tratarse de la causación del impuesto con motivo de los dos actos en un mismo momento.

El anterior criterio asimismo encuentra sustento en lo sostenido por el Tribunal VI-TASR-IX-16, visible en la Revista del Tribunal Federal de Justicia Fiscal y Administrativa, Sexta Época, Año 11, No. 20 Agosto 2009, cuyo rubro es el siguiente: "LEY DEL IMPUESTO AL VALOR AGREGADO. NO SE ACTUALIZA UNA ENAJENACIÓN EN TERRITORIO NACIONAL PARA EFECTOS DE DICHA LEY RESPECTO DE MERCANCÍAS QUE SE ENCUENTRAN BAJO EL RÉGIMEN DE DEPÓSITO FISCAL EN EL ALMACÉN GENERAL AUTORIZADO PARA ELLO."

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