Reliquidación y el doble papel del importador en el Impuesto a los Consumos Especiales.

Abstract

With the issuance of the Law of Progressivity and Tax Simplification, on December 30, 2019, and with it the reform to Article 80 of the Internal Tax Regime Law, the figure of the importer of encumbered assets with the Special Consumption Tax (ICE) is immersed to the assignment of a dual role that he didn´t have before, first as a taxpayer by virtue of the import he makes, and second as a collection agent when he proceeds to market his product; This causes a re-settlement of the tax payment by this taxpayer of the tax obligation, which was contemplated some time ago by the Regulation for the application of the Internal Tax Regime Law. In short, all this implies that the importer makes a double declaration, which in practice has as an effect the presence of a kind of tax credit not recognized by law.