Tipos de impuestos

Taxes are of two distinct types, direct and indirect taxes. The difference comes in the way these taxes are implemented. Some are paid directly by you, such as the dreaded income tax, wealth tax, corporate tax etc. while others are indirect taxes, such as the value added tax, service tax, sales tax, etc.

1. Direct Taxes

2. Indirect Taxes

But, besides these two conventional taxes, there are also other taxes that have been brought into effect by the Central Government to serve a particular agenda. ‘Other taxes’ are levied on both direct and indirect taxes such as the recently introduced Swachh Bharat Cess tax, Krishi Kalyan Cess tax, and infrastructure Cess tax among others.

1. Impuesto directo

Direct tax, as stated earlier, are taxes that are paid directly by you. These taxes are levied directly on an entity or an individual and cannot be transferred onto anyone else. One of the bodies that overlooks these direct taxes is the Central Board of Direct Taxes (CBDT) which is a part of the Department of Revenue. It has, to help it with its duties, the support of various acts that govern various aspects of direct taxes.

Algunos de estos actos son:

· Ley del Impuesto sobre la Renta:

This is also known as the IT Act of 1961 and sets the rules that govern income tax in India. The income, which this act taxes, can come from any source like a business, owning a house or property, gains received from investments and salaries, etc. This is the act that defines how much the tax benefit on a fixed deposit or a life insurance premium will be. It is also the act that decides how much of your income can you save through investments and what the slab for the income tax will be.

· Ley del Impuesto sobre el Patrimonio:

La Ley del Impuesto sobre el Patrimonio se promulgó en 1951 y es responsable de la tributación relacionada con el patrimonio neto de un individuo, una empresa o una Familia Unificada Hindú. El cálculo más simple del impuesto al patrimonio era que si el patrimonio neto superaba los 30 lakhs de rupias, entonces se debía pagar como impuesto el 1% del monto que excedía los 30 lakhs de rupias. Fue abolido en el presupuesto anunciado en 2015. Desde entonces ha sido reemplazado por un recargo del 12% para las personas que ganan más de 1 crore de rupias por año. También se aplica a empresas que tienen unos ingresos superiores a 10 millones de rupias al año. Las nuevas directrices aumentaron drásticamente la cantidad que el gobierno recaudaría en impuestos en comparación con la cantidad que recaudaría a través del impuesto a la riqueza.

· GLey del Impuesto ift:

The Gift Tax Act came into existence in 1958 and stated that if an individual received gifts, monetary or valuables, as gifts, a tax was to be to be paid on such gifts. The tax on such gifts was maintained at 30% but it was abolished in 1998. Initially if a gift was given, and it was something like property, jewellery, shares etc. it was taxable. According to the new rules gifts given by family members like brothers, sister, parents, spouse, aunts and uncles are not taxable. Even gifts given to you by the local authorities is exempt from this tax. How the tax works now is that if someone, other than the exempt entities, gifts you anything that exceeds a value of Rs. 50,000 then the entire gift amount is taxable.

· Ley del Impuesto sobre los Gastos:

Se trata de una ley que entró en vigor en 1987 y que se ocupa de los gastos que usted, como particular, puede tener al utilizar los servicios de un hotel o un restaurante.. Se aplica en toda la India excepto en Jammu y Cachemira.. Establece que determinados gastos son imputables en virtud de esta ley si superan las 3.000 rupias en el caso de un hotel y todos los gastos incurridos en un restaurante.

· Ley del Impuesto sobre Intereses:

La Ley del Impuesto sobre Intereses de 1974 trata del impuesto que se pagaba sobre los intereses obtenidos en ciertas situaciones específicas. En la última modificación de la ley se afirmó que la ley no se aplica a los intereses devengados después de marzo de 2000.

A continuación se presentan algunos ejemplos de todos los diferentes tipos de impuestos directos:

Ejemplos de impuestos directos

Estos son algunos de los impuestos directos que usted paga

a) Impuesto sobre la Renta:

This is one of the most well-known and least understood taxes. It is the tax that is levied on your earning in a financial year. There are many facets to income tax, such as the tax slabs, taxable income, tax deducted at source (TDS), reduction of taxable income, etc. The tax is applicable to both individuals and companies. For individuals, the tax that they have to pay depends on which tax bracket they fall in. This bracket or slab determines the tax to be paid based on the annual income of the assessee and ranges from no tax to 30% tax for the high income groups.

El gobierno ha fijado diferentes tramos de impuestos para varios grupos de personas, a saber, los contribuyentes generales, los ciudadanos de la tercera edad (personas entre 60 y 80 años) y los ciudadanos de la tercera edad (personas mayores de 80 años).

b) Impuesto sobre las ganancias de capital:

This is a tax that is payable whenever you receive a sizable amount of money. It could be from an investment or from the sale of a property. It is usually of two types, short term capital gains from investments held for less than 36 months and long term capital gains from investments held for longer than 36 months. The tax applicable for each is also very different since the tax on short term gains is calculated based in the income bracket that you fall in and the tax on long term gains is 20%. The interest thing about this tax is that the gain doesn’t always have to be in the form of money. It could also be an exchange in kind in which case the value of the exchange will be considered for taxation.

c) Impuesto sobre las Transacciones de Valores:

It’s no secret that if you know how to trade properly on the stock market, and trade in securities, you stand to make a substantial amount of money. This too is a source of income but it has its own tax which is known as the Securities Transaction Tax . How this tax is levied is by adding the tax to the price of the share. This means that every time you buy or sell shares, you pay this tax. All securities traded on the Indian stock exchange have this tax attached to them.

d) Impuesto sobre beneficios:

Perquisites are all the perks or privileges that employers may extend to employees. These privileges may include a house provided by the company or a car for your use, given to you by the company. These perks are not just limited to big compensation like cars and houses, they can even include things like compensation for fuel or phone bills. How this tax is levied is by figuring out how that perk has been acquired by the company or used by the employee. In the case of cars, it may be so that a car provided by the company and used for both personal and official purposes is eligible for tax whereas a car used only for official purposes is not.

e) Impuesto de Sociedades:

Corporate tax is the income tax that is paid by companies from the revenue they earn. This tax also comes with a slab of its own that decides how much tax the company has to pay. For example a domestic company, which has a revenue of less than Rs. 1 crore per annum, won’t have to pay this tax but one that has a revenue of more than Rs. 1 crore per annum will have to pay this tax. It is also referred to as a surcharge and is different for different revenue brackets. It is also different for international companies where the corporate tax may be 41.2% if the company has a revenue of less than Rs. 10 million and so on.

There are four different types of corporate tax. They are:

· Impuesto Mínimo Alternativo:

El Impuesto Mínimo Alternativo, o MAT, es básicamente una forma que tiene el Departamento de Impuestos sobre la Renta para obligar a las empresas a pagar un impuesto mínimo, que actualmente se sitúa en el 18,5%. Esta forma de impuesto entró en vigor mediante la introducción de la Sección 115JA de la Ley del Impuesto sobre la Renta. Sin embargo, las empresas involucradas en los sectores de infraestructura y energía están exentas del pago del MAT.

Una vez que una empresa paga el MAT, puede trasladar el pago al ejercicio siguiente y compensarlo (ajustarlo) con el impuesto regular a pagar durante el período de cinco años posterior, sujeto a ciertas condiciones.

· Impuesto sobre beneficios complementarios:

Fringe Benefit Tax, or FBT, was a tax which applied to almost every fringe benefit an employer provided to their employees. In this tax, a number of aspects were covered. Some of them include:

i) Gastos del empleador en viajes (LTA), bienestar del empleado, alojamiento y entretenimiento.

ii) Cualquier gasto de viaje regular o relacionado con el viaje proporcionado por un empleador.

iii) Contribución del empleador a un fondo de jubilación certificado.

iv) Planes de opciones sobre acciones del empleador (ESOP).

El programa FBT se inició bajo la dirección del gobierno indio el 1 de abril de 2005. Sin embargo, el impuesto fue posteriormente derogado en 2009 por el entonces ministro de finanzas, Pranab Mukherjee, durante la sesión del presupuesto de la Unión de 2009.

· Impuesto sobre la distribución de dividendos:

El impuesto a la distribución de dividendos se introdujo después del final del Presupuesto de la Unión de 2007. Se trata básicamente de un impuesto que se aplica a las empresas en función del dividendo que pagan a sus inversores. Este impuesto se aplica sobre el ingreso bruto o neto que un inversionista recibe de su inversión. Actualmente, la tasa de DDT se sitúa en el 15%.

· Impuesto sobre las transacciones bancarias en efectivo:

Banking Cash Transaction Tax is yet another form of tax that has been abandoned by the Indian government. This form of taxation was operation from 2005-2009 until the then FM Pranab Mukherjee nullified the tax. This tax suggested that every bank transaction (debit or credit) would be taxed at a rate of 0.1%.

2. Impuesto indirecto:

By definition, indirect taxes are those taxes that are levied on goods or services. They differ from direct taxes because they are not levied on a person who pays them directly to the government, they are instead levied on products and are collected by an intermediary, the person selling the product. The most common examples of indirect tax Indirect tax can be VAT (Value Added Tax), Taxes on Imported Goods, Sales Tax, etc. These taxes are levied by adding them to the price of the service or product which tends to push the cost of the product up.

Ejemplos de impuestos indirectos:

Estos son algunos de los impuestos indirectos comunes que usted paga.

a) Impuesto sobre las ventas:

As the name suggests, sales tax is a tax that is levied on the sale of a product. This product can be something that was produced in India or imported and can even cover services rendered. This tax is levied on the seller of the product who then transfers it onto the person who buys said product with the sales tax added to the price of the product. The limitation of this tax is that it can be levied only ones for a particular product, which means that if the product is sold a second time, sales tax cannot be applied to it.

Basically, all the states in the country follow their own Sales Tax Act and charge a percentage indigenous to themselves. Besides this, a few states also levy other additional charges like turnover tax, purchase tax, works transaction tax, and the like. This is also the reason why sales tax is one of the largest revenue generators for various state governments. Also, this tax is levied under both central and state legislations.

b) Impuesto sobre servicios:

De la misma manera que el impuesto a las ventas se agrega al precio de los bienes vendidos en India, también se agrega el impuesto a los servicios prestados en India. En la lectura del presupuesto 2015, se anunció que el impuesto a los servicios se elevará del 12.36%,14% al <n4> No se aplica a bienes sino a empresas que prestan servicios y se recauda mensualmente o trimestralmente en función de cómo se presten los servicios. Si el establecimiento es un proveedor de servicios individual, entonces el impuesto al servicio se paga solo una vez que el cliente paga las facturas; sin embargo, para las empresas, el impuesto al servicio se paga en el momento en que se emite la factura, independientemente de si el cliente paga la factura.

Una cosa importante a recordar es que, dado que el servicio en un restaurante es una combinación de la comida, el camarero y el local en sí, es difícil determinar con exactitud qué califica para el impuesto al servicio. Para eliminar cualquier ambigüedad al respecto, se ha anunciado que el impuesto al servicio en los restaurantes se aplicará solo sobre el 40% de la factura total.

•  GST - Impuesto sobre bienes y servicios:

El impuesto sobre bienes y servicios (GST) es la mayor reforma en la estructura tributaria indirecta de la India desde que el mercado comenzó a abrirse hace unos 25 años. El GST es un impuesto basado en el consumo, ya que se aplica donde se produce el consumo. El GST se aplica a bienes y servicios de valor añadido en cada etapa del consumo en la cadena de suministro. El GST pagadero por la adquisición de bienes y servicios se puede compensar con el GST pagadero por el suministro de bienes y servicios; el comerciante pagará la tasa de GST aplicable, pero puede reclamarla a través del mecanismo de crédito fiscal.

do) Impuesto sobre el valor añadido:

El IVA, también conocido como impuesto comercial, no se aplica a los productos con tipo cero (por ejemplo,. alimentos y medicamentos esenciales) o los que entran en el rubro de exportaciones. Este impuesto se aplica en todas las etapas de la cadena de suministro, desde los fabricantes, comerciantes y distribuidores hasta el usuario final.

The value added tax is a tax that is levied at the discretion of the state government and not all states implemented it when it was first announced. The tax is levied on various goods sold in the state and the amount of the tax is decided by the state itself. For example in Gujrat the government split all the good into various categories called schedules. There are 3 schedules and each schedule has its own VAT percentage. For Schedule 3 the VAT is 1%, for schedule 2 the VAT is 5% and so on. Goods that have not been classified into any category have a VAT of 15%.

d) Custom duty & Octroi:

When you purchase anything that needs to be imported from another country, a charge is applied on it and that is the customs duty. It applies to all the products that come in via land, sea or air. Even if you bring in products bought in another country to India, a customs duty can be levied on it. The purpose of the customs duty is to ensure that all the goods entering the country are taxed and paid for. Just as customs duty ensures that goods for other countries are taxed, octroi is meant to ensure that goods crossing state borders within India are taxed appropriately. It is levied by the state government and functions in much the same way as customs duty does.

e) Excise Duty:

This is a tax that is levied on all the goods manufactured or produced in India. It is different from customs duty because it is applicable only on things produced in India and is also known as the Central Value Added Tax or CENVAT. This tax is collected by the government from the manufacturer of the goods. It can also be collected from those entities that receive manufactured goods and employ people to transport the goods from the manufacturer to themselves.

La Norma Central de Impuestos Especiales establecida por el gobierno central sugiere que toda persona que produzca o fabrique cualquier "bien sujeto a impuestos especiales", o que almacene dichos bienes en un almacén, tendrá que pagar el impuesto aplicable a dichos bienes en. En virtud de esta regla, no se permitirá que ningún bien sujeto a impuestos especiales, sobre el cual se paguen derechos, circule sin el pago de derechos desde ningún lugar donde se produzca o fabrique.