CONCEPTO Nº 607 [006207]
24-05-2023
DIAN
100208192-607
Bogotá, D.C.
Señores
CONTRIBUYENTES
[email protected]
Ref.: Adición al Concepto General sobre los impuestos saludables
Tema:
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Impuestos saludables
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Descriptores:
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Base gravable Causación
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Fuentes formales:
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Artículos 513-1, 513-3, 513-6, 513-8 y 513-10 del Estatuto Tributario.
Artículo 482 del Decreto 1165 de 2019
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Cordial saludo.
De conformidad con los artículos 56 del Decreto 1742 de 2020 y 7-1 de la Resolución DIAN No. 91 de 2021, este Despacho está facultado para absolver las consultas escritas generales que se formulen sobre la interpretación y aplicación de las normas tributarias, aduaneras y de fiscalización cambiaria, en el marco de las competencias de la Dirección de Impuestos y Aduanas Nacionales - DIAN. Por consiguiente, no corresponde a este Despacho, en ejercicio de las funciones descritas anteriormente, prestar asesoría específica para atender casos particulares, ni juzgar o calificar las decisiones tomadas por otras dependencias o entidades.
Mediante el presente pronunciamiento, esta Subdirección absolverá diferentes interrogantes que se han formulado en torno a la interpretación y aplicación de los impuestos saludables, a saber, el impuesto a las bebidas ultraprocesadas azucaradas (IBUA en adelante) y el impuesto a los productos comestibles ultraprocesados industrialmente y/o con alto contenido de azúcares añadidos, sodio o grasas saturadas (ICUI en adelante), no sin antes anotar que los mismos regirán a partir del 1° de noviembre de 2023 (cfr. artículo 96 de la Ley 2277 de 2022), con la adición al Concepto General de la referencia (Concepto 003744 - interno 383 del 28 de marzo de 2023).
5. ¿Son monofásicos los impuestos saludables?
Teniendo en cuenta los hechos generadores del IBUA y del ICUI, es de concluir que estos impuestos son de carácter monofásico; es decir, se causan «en una sola de las fases o etapas del proceso de producción o comercialización del bien» (cfr. PLAZAS VEGA, M. A. (2015) EL IMPUESTO SOBRE EL VALOR AGREGADO, 3° edición, Editorial Temis).
En efecto, los impuestos saludables se generan: (i) en la producción, cuando son objeto de venta, retiro (como inventario) o cualquier acto que implique transferencia de dominio a título gratuito u oneroso, y (ii) en la importación (cfr. artículos 513-1 y 513-6 del Estatuto Tributario).
6. Cuando el producto comestible ultraprocesado industrialmente y/o con alto contenido de azúcares añadidos, sodio o grasas saturadas es producido en zona franca e importado al territorio aduanero nacional ¿en qué momento se causa el ICUI y cuál es su base gravable?
Es de recordar que «La introducción al resto del Territorio Aduanero Nacional de bienes procedentes de la Zona Franca será considerada una importación» (énfasis propio), de conformidad con el artículo 482 del Decreto 1165 de 2019.
Por ende, debe tenerse en cuenta lo señalado en el numeral 2 del artículo 513-10 del Estatuto Tributario, acorde con el cual el ICUI se causa, en las importaciones, «al tiempo de la nacionalización del bien» (énfasis propio), con lo cual, «el impuesto se liquidará y pagará al momento de la liquidación y pago de los tributos aduaneros» (énfasis propio).
Ahora bien, en cuanto a su base gravable, el artículo 513-8 ibidem precisa:
«Tratándose de productos terminados producidos en zona franca, la base gravable será el valor de todos los costos y gastos de producción de conformidad con el certificado de integración, más el valor de los tributos aduaneros. Cuando el importador sea el comprador o cliente en territorio aduanero nacional, la base gravable será el valor de la factura más los tributos aduaneros.» (énfasis propio)
Destaca entonces que la norma, antes reseñada, prevé dos formas para determinar la base gravable del ICUI, según si el importador del producto terminado producido en zona franca es el usuario industrial de bienes (productor) o el comprador ubicado en el territorio aduanero nacional (TAN), como se ilustra -de modo ejemplificativo- a continuación:
Gráfico 1. Importación realizada por el usuario industrial de bienes de zona franca (productor)
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)
Según la hipótesis presentada en el gráfico 1, la base gravable del ICUI está conformada por el valor de todos los costos y gastos de producción (de conformidad con el certificado de integración) mas el valor de los tributos aduaneros liquidados al momento de la importación.
Gráfico 2. Importación realizada por el comprador ubicado en el TAN
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)
Según la hipótesis presentada en el gráfico 2, la base gravable del ICUI está conformada por el valor de la factura mas los tributos aduaneros.
7. ¿Se altera o modifica la base gravable del ICUI si en la elaboración o fabricación del producto comestible ultraprocesado industrialmente y/o con alto contenido de azúcares añadidos, sodio o grasas saturadas se utilizan en su totalidad insumos o ingredientes nacionales o nacionalizados?
El artículo 513-8 del Estatuto Tributario no hace distinción alguna en lo que a la base gravable del ICUI se refiere cuando los insumos o ingredientes (empleados para elaborar o fabricar el producto comestible ultraprocesado industrialmente y/o con alto contenido de azúcares añadidos, sodio o grasas saturadas) son nacionales o nacionalizados. Así las cosas, la base gravable del impuesto no se altera o modifica por dicha circunstancia.
8. ¿Cuál es la base gravable del IBUA cuando la bebida ultraprocesada azucarada importada es producida en zona franca?
A diferencia del ICUI, el artículo 513-3 del Estatuto Tributario no establece una base gravable específica cuando la bebida ultraprocesada azucarada importada es producida en zona franca. Dicha disposición señala:
«Artículo 513-3. Base gravable del impuesto a las bebidas ultraprocesadas azucaradas. La base gravable del impuesto a las bebidas ultraprocesadas azucaradas es el contenido en gramos (g) de azúcar por cada cíen mililitros (100 ml) de bebida, o su equivalente, producidas por el productor o importadas por el importador.
Tratándose de bienes importados, en la declaración de importación deberá informarse el contenido en gramos (g) de azúcar por cada cien mililitros (100 ml) de bebida, o su equivalente.
PARÁGRAFO 1o. La base gravable de los concentrados, polvos, mezclas y jarabes corresponde al contenido de azúcar en gramos (g) por cada cien mililitros (100 ml) de bebida, o su equivalente, que el empaque o envase certifique que pueden producirse mediante la respectiva mezcla o dilución.
(...)» (énfasis propio)
En los anteriores términos se resuelve su solicitud y finalmente le manifestamos que la Dirección de Impuestos y Aduanas Nacionales -DIAN-, con el fin de facilitar a los contribuyentes, usuarios y público en general el acceso directo a sus pronunciamientos doctrinarios, ha publicado en su página de internet www.dian.gov.co, la base de conceptos en materia tributaria, aduanera y cambiaria expedidos desde el año 2001, la cual se puede ingresar por el icono de “Normatividad”-“Doctrina”, dando click en el link “Doctrina Dirección de Gestión Jurídica”.
Atentamente,
ALFREDO RAMÍREZ CASTAÑEDA
Subdirector de Normativa y Doctrina
Dirección de Gestión Jurídica
UAE-Dirección de Impuestos y Aduanas Nacionales
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