{"id":16474,"date":"2023-01-11T19:29:17","date_gmt":"2023-01-11T19:29:17","guid":{"rendered":"https:\/\/www.atlasaruba.com\/sin-categorizar\/update-tax-plan-2023-actualizar-plan-fiscal-2023\/"},"modified":"2023-01-11T19:30:11","modified_gmt":"2023-01-11T19:30:11","slug":"update-tax-plan-2023-actualizar-plan-fiscal-2023","status":"publish","type":"post","link":"https:\/\/www.atlasaruba.com\/es\/sin-categorizar\/update-tax-plan-2023-actualizar-plan-fiscal-2023\/","title":{"rendered":"Update Tax Plan 2023 \/ Actualizar Plan Fiscal 2023"},"content":{"rendered":"\n<p>In our prior newsflash we have informed you that the government had sent a legislative proposal to Parliament containing changes to various tax laws (Tax Plan 2023: Landsverordening Belastingplan 2023).<br\/><br\/>We can now inform you that on December 14, 2022, Parliament adopted this legislative proposal, and that yesterday the new legislation was published in the official gazette (Afkondigingsblad). However, this has come with a few amendments, including the following:<br\/><br\/>Personal income tax<br\/><br\/>\u2022 In our prior newsflash, we explained that loans in excess of AWG 500,000 that directors\/owners borrow from their own company will be treated as dividends. This will, however, be subject to a transitional period of two years, so that such loans will be deemed to constitute dividends only from January 1, 2025 forward.<br\/><br\/>Turnover taxes<br\/><br\/>\u2022 Revenues from services are subject to BBO\/BAZV\/BAVP if the services are provided in Aruba. The main principle is that this is the case if the entrepreneur providing the services is a resident of Aruba, or if the services are provided by a non-resident entrepreneur through a permanent establishment in Aruba. However, there are exceptions to this rule, including for telecommunication services, radio and television broadcasting services, and electronic services (as explained in our prior newsflash). These exceptions might result in BBO\/BAZV\/BAVP levies with regard to services by non-resident entrepreneurs. The current BBO\/BAZV\/BAVP legislation states that the Minister may appoint cases by ministerial decree where a reverse charge mechanism (verleggingsregeling) will apply; this means that the BBO\/BAZV\/BAVP is levied from the resident entrepreneur receiving these services, instead of from the foreign entrepreneur. However, the Minister never issued such ministerial decree. As per an amendment to the legislative proposal, a reverse charge mechanism will apply to the exceptions described above, without a ministerial decree being required.<br\/>\u2022 An anti-cumulation rule with regard to BBV has been introduced: turnover that is subject to BBV will be exempt from BBO\/BAZV\/BAVP (even though BBV is not a tax on revenue, but a levy on stays, subject to a fixed amount per night).<br\/><br\/>Real estate transfer tax<br\/><br\/>\u2022 Real estate transfer tax will be levied on transfers of shares in a company or an interest in a partnership that owns real estate, if the object of the company or partnership is primarily to acquire, alienate, or operate that real estate. According to the original proposal, this applied only if the assets of that company or partnership consist \u201cwholly or partially\u201d of real estate located in Aruba. This has now been changed to \u201cat least 30%\u201d of the assets.<br\/><br\/>Tourist levy and BBV<br\/><br\/>\u2022 The revised system for levying the tourist levy and BBV (as described in our email of December 2) will not be introduced. Instead, charging the tourist levy at the level of the third party will become optional, not mandatory, insofar as it relates to spaces other than hotel rooms.<br\/><br\/>Other changes<br\/>\u2022 The annual deadline for filing the summary payroll register (verzamelloonstaat) and third-party payments summary (verzamelstaat opgaaf derden) has been changed from January to March.<br\/>\u2022 Besides the Tax Plan 2023, separate legislative proposals have been adopted providing for automatic disclosure of financial information by financial institutions (renseignering) and higher excise duties and import duties on cigarettes and tobacco.<br\/><br\/><br\/><br\/>En nuestro bolet\u00edn anterior, le informamos que el gobierno hab\u00eda enviado una propuesta legislativa al Parlamento que conten\u00eda cambios en varias leyes fiscales (Tax Plan 2023: Landsverordening Belastingplan 2023).<br\/><br\/>Ahora podemos informarles que el 14 de diciembre de 2022, el Parlamento adopt\u00f3 esta propuesta legislativa y que ayer se public\u00f3 la nueva legislaci\u00f3n en el bolet\u00edn oficial (Afkondigingsblad). Sin embargo, esto ha venido con algunas modificaciones, incluidas las siguientes:<br\/><br\/>Impuesto sobre la renta<br\/><br\/>\u2022 En nuestro bolet\u00edn anterior, explicamos que los pr\u00e9stamos superiores a AWG 500 000 que los directores\/propietarios tomen prestado de su propia empresa se tratar\u00e1n como dividendos. No obstante, esto estar\u00e1 sujeto a un per\u00edodo transitorio de dos a\u00f1os, por lo que dichos pr\u00e9stamos se considerar\u00e1n como dividendos \u00fanicamente a partir del 1 de enero de 2025 en adelante.<br\/><br\/>BBO\/BAZV\/BAVP<br\/><br\/>\u2022 Los ingresos por servicios est\u00e1n sujetos a BBO\/BAZV\/BAVP si los servicios se brindan en Aruba. El principio fundamental es que este es el caso si el empresario que presta los servicios es residente de Aruba, o si los servicios son prestados por un empresario no residente a trav\u00e9s de un establecimiento permanente en Aruba. Sin embargo, existen excepciones a esta regla, incluidos los servicios de telecomunicaciones, los servicios de transmisi\u00f3n de radio y televisi\u00f3n y los servicios electr\u00f3nicos (como se explica en nuestro bolet\u00edn anterior). Estas excepciones pueden dar lugar a grav\u00e1menes BBO\/BAZV\/BAVP con respecto a los servicios prestados por empresarios no residentes. La legislaci\u00f3n actual de BBO\/BAZV\/BAVP establece que el Ministro puede designar casos por decreto ministerial en los que se aplicar\u00e1 un mecanismo de cobro revertido (verleggingsregeling); esto significa que el BBO\/BAZV\/BAVP se recauda del empresario residente que recibe estos servicios, en lugar del empresario extranjero. Sin embargo, el Ministro nunca emiti\u00f3 tal decreto ministerial. Seg\u00fan una modificaci\u00f3n a la propuesta legislativa, se aplicar\u00e1 un mecanismo de cobro revertido a las excepciones descritas anteriormente, sin que se requiera un decreto ministerial.<br\/>\u2022 Se ha introducido una regla antiacumulaci\u00f3n en relaci\u00f3n con el BBV: el volumen de negocios sujeto al BBV estar\u00e1 exento del BBO\/BAZV\/BAVP (aunque el BBV no es un impuesto sobre la renta, sino un gravamen sobre las estancias, sujeto a una tasa fija por noche).<br\/><br\/>Impuesto de transmisiones patrimoniales<br\/><br\/>\u2022 El impuesto de transferencia de bienes inmuebles gravar\u00e1 las transferencias de acciones en una sociedad o participaci\u00f3n en una sociedad que posea bienes inmuebles, si el objeto de la sociedad o sociedad es principalmente adquirir, enajenar u operar esos bienes inmuebles. Seg\u00fan la propuesta original, esto se aplica solo si los activos de esa empresa o sociedad consisten \u201ctotal o parcialmente\u201d en bienes inmuebles ubicados en Aruba. Esto ahora se ha cambiado a \u00abal menos el 30%\u00bb de los activos.<br\/><br\/>Impuesto tur\u00edstica y BBV<br\/><br\/>\u2022 No se introducir\u00e1 el sistema revisado para cobrar la tasa tur\u00edstica y el BBV (como se describe en nuestro correo electr\u00f3nico del 2 de diciembre). En cambio, el cobro de la tasa tur\u00edstica a nivel de terceros ser\u00e1 opcional, no obligatorio, en la medida en que se refiera a espacios distintos a las habitaciones de hotel.<br\/><br\/>Otros cambios<br\/><br\/>\u2022 La fecha l\u00edmite anual para presentar el resumen de registro de n\u00f3mina (verzamelloonstaat) y el resumen de pagos de terceros (verzamelstaat opgaaf derden) se ha modificado de enero a marzo.<br\/>\u2022 Adem\u00e1s del Plan Fiscal 2023, se han adoptado propuestas legislativas separadas que prev\u00e9n la divulgaci\u00f3n autom\u00e1tica de informaci\u00f3n financiera por parte de las instituciones financieras (renseignering) y mayores impuestos especiales y derechos de importaci\u00f3n sobre cigarrillos y tabaco.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In our prior newsflash we have informed you that the government had sent a legislative proposal to Parliament containing changes to various tax laws (Tax Plan 2023: Landsverordening Belastingplan 2023). We can now inform you that on December 14, 2022, Parliament adopted this legislative proposal,&#8230;<\/p>\n","protected":false},"author":4,"featured_media":16472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[215],"tags":[],"class_list":["post-16474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categorizar"],"_links":{"self":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts\/16474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/comments?post=16474"}],"version-history":[{"count":3,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts\/16474\/revisions"}],"predecessor-version":[{"id":16477,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/posts\/16474\/revisions\/16477"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/media\/16472"}],"wp:attachment":[{"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/media?parent=16474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/categories?post=16474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.atlasaruba.com\/es\/wp-json\/wp\/v2\/tags?post=16474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}