The Tax Administration Service (SAT) considers improper tax practices when taxpayers receive payments that are incorrectly classified as exempt income, when in reality they are salaries, assimilated income, or dividends. These types of payments include labor incentives, bonuses, commissions, additional compensation, and premiums, among others. Individuals who receive these payments without declaring them as taxable income also engage in improper tax practices.
Regarding pension plans, it is considered improper to simulate pension or retirement payments to active workers to exempt them from Income Tax (ISR). Likewise, it is not correct to deduct the fees of the advisor who recommended this strategy. Those individuals who receive these payments without paying the corresponding ISR are also engaging in improper tax practices.
Another issue addressed is that of digital platforms and Value Added Tax (VAT). The SAT states that renting properties through digital platforms like Airbnb is considered accommodation, so the omission of VAT payment in these cases is regarded as an improper tax practice.
The tax authority outlines criteria to describe tax practices used by taxpayers that it considers improper. It is essential to know these criteria and review them regularly before implementing tax strategies. Avoiding future problems is the result of making informed decisions and respecting current tax regulations. The fundamental basis is demonstrating the strict necessity of the services provided at the time of deducting expenses.
The key lies in understanding tax rules thoroughly, rather than attempting to evade them. Being proactive, reviewing the SAT criteria, and justifying each step are recommended actions to avoid future tax problems. Consulting and ensuring compliance with current regulations is always a sound decision in tax matters.
