Una pequeña fuga de los incentivos tributarios
Tax incentives are considered benefits given by states to attract foreign investment, in order to receive greater benefits. Usually, they are awarded through tax exemptions, dispensing the investors from taxes so that their costs are not extremely high and for their investment to be profitable. The...
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2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6089810 |
| Source: | Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 29-33 |
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Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 29-33
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Derecho Tributario
Derecho energético Incentivos Fiscales beneficios tributarios medioambiente límites Ley de Incentivos Fiscales para el Desarrollo de Proyectos de Energía Renovable Guatemala proyectos de generación de energía Tax Law Energy Law Tax incentives tax benefits environment limits Fiscal Incentives Act for the Development of Renewable Energy Projects Guatemala energy generation projects |
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Derecho Tributario
Derecho energético Incentivos Fiscales beneficios tributarios medioambiente límites Ley de Incentivos Fiscales para el Desarrollo de Proyectos de Energía Renovable Guatemala proyectos de generación de energía Tax Law Energy Law Tax incentives tax benefits environment limits Fiscal Incentives Act for the Development of Renewable Energy Projects Guatemala energy generation projects Escobar, Alejandra Una pequeña fuga de los incentivos tributarios |
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Tax incentives are considered benefits given by states to attract foreign investment, in order to receive greater benefits. Usually, they are awarded through tax exemptions, dispensing the investors from taxes so that their costs are not extremely high and for their investment to be profitable. The Tax Incentives Act for the Development of Renewable Energy Projects contains regulation that provides certain number of tax benefits to companies that develop renewable energy production projects. The benefits to the companies are granted for a period of 10 years in order to get the projects installed and operating, however there is a deficiency in the legislation due of the lack of delimitation of them, so the companies get multiple benefits, because they exploit our natural resources to produce the energy, in some way pollute the environment, and they don´t pay taxes in Guatemala, and also are allowed to export all the produced energy to other countries, so at the end of the 10 years benefits they can cancel the project without giving back any benefit to Guatemala.
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| format |
Article
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| author |
Escobar, Alejandra
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| author_facet |
Escobar, Alejandra
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| author_sort |
Escobar, Alejandra
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| title |
Una pequeña fuga de los incentivos tributarios
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| title_short |
Una pequeña fuga de los incentivos tributarios
|
| title_full |
Una pequeña fuga de los incentivos tributarios
|
| title_fullStr |
Una pequeña fuga de los incentivos tributarios
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| title_full_unstemmed |
Una pequeña fuga de los incentivos tributarios
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| title_sort |
una pequeña fuga de los incentivos tributarios
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| publishDate |
2015
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https://dialnet.unirioja.es/servlet/oaiart?codigo=6089810
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1709746769454170112
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dialnet-ar-18-ART00012525282018-03-03Una pequeña fuga de los incentivos tributariosEscobar, AlejandraDerecho TributarioDerecho energéticoIncentivos Fiscalesbeneficios tributariosmedioambientelímitesLey de Incentivos Fiscales para el Desarrollo de Proyectos de Energía RenovableGuatemalaproyectos de generación de energíaTax LawEnergy LawTax incentivestax benefitsenvironmentlimitsFiscal Incentives Act for the Development of Renewable Energy ProjectsGuatemala energy generation projectsTax incentives are considered benefits given by states to attract foreign investment, in order to receive greater benefits. Usually, they are awarded through tax exemptions, dispensing the investors from taxes so that their costs are not extremely high and for their investment to be profitable. The Tax Incentives Act for the Development of Renewable Energy Projects contains regulation that provides certain number of tax benefits to companies that develop renewable energy production projects. The benefits to the companies are granted for a period of 10 years in order to get the projects installed and operating, however there is a deficiency in the legislation due of the lack of delimitation of them, so the companies get multiple benefits, because they exploit our natural resources to produce the energy, in some way pollute the environment, and they don´t pay taxes in Guatemala, and also are allowed to export all the produced energy to other countries, so at the end of the 10 years benefits they can cancel the project without giving back any benefit to Guatemala.En términos generales los incentivos fiscales son considerados beneficios que otorgan los Estados para atraer la inversión extranjera, con el propósito de generar mayores ventajas para el país por otorgarlos. Generalmente los incentivos fiscales se otorgan a través de exenciones tributarias, es decir, dispensando del pago de impuestos a los inversionistas, para que sus costos no sean extremadamente altos y la inversión resulte rentable. La Ley de Incentivos Fiscales para el desarrollo de Proyectos de Energía Renovable es el cuerpo normativo que contempla una serie de beneficios tributarios que se otorgan a las entidades que desarrollen proyectos de generación de energía con recursos renovables –hasta por 10 años- para que éstos sean instalados e inicien operaciones, sin embargo la deficiencia de dicha normativa consiste en no haber delimitado los incentivos otorgados, pues la falta de límites, puede provocar que éstas no tributen en Guatemala, exploten los recursos renovables del país para generar energía, contaminen el ambiente, exporten la energía generada y posteriormente se retiren sin haber generado el beneficio en Guatemala.2015text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6089810(Revista) ISSN 2305-9729Revista Auctoritas Prudentium, ISSN 2305-9729, Nº. 13, 2015, pags. 29-33spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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