Venezuela: Venezuela Aumenta La Unidad Tributaria

Last Updated: 6 March 2017
Article by Daniel Jaime

En Gaceta Oficial Extraordinaria No. 6.287, de fecha 24 de febrero de 2017, la Administración Fiscal en Venezuela publicó la Providencia N° SNAT/2017/0003 (en adelante "la Providencia") que aumentó el valor de la Unidad Tributaria (en adelante "UT")1 de Ciento Setenta y Siete Bolívares sin céntimos (Bs. 177.00) a Trescientos Bolívares sin céntimos (Bs. 300.00). El aumento de la UT se encuentra vigente desde el 24 de febrero de 2017.

Las implicaciones que tendría este aumento en el ámbito laboral son las siguientes:

Incremento del beneficio de alimentación

La Ley del Cestaticket Socialista para los Trabajadores y las Trabajadoras contempla que los empleadores deben otorgar a sus empleados un pago por beneficio de alimentación, equivalente a doce unidades tributarias (12 UT) por día y a razón de treinta (30) días por mes y hasta un máximo de trescientos sesenta unidades tributarias (360 UT) al mes. En consecuencia, el beneficio de alimentación aumenta a un monto único diario de VEF 3,600.00 y un monto único mensual de VEF 108,000.00.

Cambio de hechos imponibles

La Ley Orgánica de Ciencia Tecnología e Innovación contempla que las empresas que hubieren obtenido ingresos brutos superiores a 100,000.00, están obligadas a financiar el fondo para la ciencia, tecnología e innovación, a través del pago de un aporte. La Providencia modifica esto y en consecuencia, al finalizar el año las empresas sólo deberán aportar al fondo cuando en el 2017 hubieren obtenido ingresos superiores a VEF 30,000,000.00. El monto del aporte depende de la actividad económica que desarrolle la empresa:

  1. 2% de los ingresos brutos, para los casinos y empresas del sector alcohol y tabaco;
  2. 1% de los ingresos brutos para empresas privadas y 0.5% para empresas públicas relacionadas con los hidrocarburos, el gas y la minería; y
  3. 0.5% para empresas relacionadas con cualquier otra actividad.

En este mismo sentido, la Ley Orgánica de Deporte, Actividad Física y Educación Física contempla que las empresas que hubieren obtenido ingresos brutos superiores a 20,000.00 UT, están obligadas a pagar el 1% de sus ingresos para el financiamiento del fondo de deporte, la actividad física y la educación física. La Providencia modifica esto y en consecuencia, al finalizar el año las empresas sólo deberán aportar al fondo cuando en el 2017 hubieren obtenido ingresos superiores a VEF 6,000,000.00.

Aumento de las multas

Todas las leyes laborales venezolanas han establecido el valor de las multas en UT. Como resultado del aumento de la UT, también aumentan todas las sanciones. Por ejemplo, la Ley del Cestaticket Socialista para los Trabajadores y las Trabajadoras establece que la omisión del empleador de otorgar este beneficio dará lugar a una multa entre 10 unidades tributarias (VEF 3,000.00) y 50 unidades tributarias (VEF 15,000.00) por cada trabajador afectado. Del mismo modo, el pago de un salario inferior al salario mínimo obligatorio es sancionado con una multa entre 120 unidades fiscales (VEF 36,000.00) y 360 unidades fiscales (VEF 108,000.00).


1 La "Unidad Tributaria" es un monto referencia que vincula los aumentos de beneficios y las multas a las tasas impositivas, en lugar de fijarlos en moneda local y someterlos a los índices de inflación.

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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Daniel Jaime
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