{"id":45111,"date":"2023-08-01T20:11:22","date_gmt":"2023-08-01T20:11:22","guid":{"rendered":"https:\/\/todologisticanews.com\/site\/?p=45111"},"modified":"2023-08-01T20:11:27","modified_gmt":"2023-08-01T20:11:27","slug":"cr-cambios-en-el-regimen-de-zonas-francas","status":"publish","type":"post","link":"https:\/\/todologisticanews.com\/site\/cr-cambios-en-el-regimen-de-zonas-francas\/","title":{"rendered":"CR: cambios en el R\u00e9gimen de Zonas Francas"},"content":{"rendered":"\n<p>Se han registrado importantes cambios en el tratamiento fiscal de las ventas locales de empresas de manufactura dentro del R\u00e9gimen de Zonas Francas (RZF) en Costa Rica.<\/p>\n\n\n\n<p>As\u00ed lo revel\u00f3 Jos\u00e9 David Segura Garc\u00eda; miembro de la Comisi\u00f3n de Asuntos Legales y Fiscales de AZOFRAS.  El RZF ha experimentado transformaciones significativas en las \u00faltimas dos d\u00e9cadas. Todo esto como resultado de los compromisos adquiridos por Costa Rica con organizaciones internacionales, particularmente; al ingresar a la Organizaci\u00f3n Mundial de Comercio (OMC) desde enero de 1995.<\/p>\n\n\n\n<p>Esta asociaci\u00f3n global ha exigido que el pa\u00eds cumpla con una serie de normas internacionales; entre ellas el Acuerdo de Subvenciones y Medidas Compensatorias (ASMC). Estas egulan los incentivos otorgados por los gobiernos y limita pr\u00e1cticas perjudiciales para el comercio a nivel mundial.<\/p>\n\n\n\n<p>Segura Garc\u00eda explic\u00f3 que, como parte del ASMC, se proh\u00edben las subvenciones o beneficios gubernamentales que est\u00e9n condicionados a requisitos de exportaci\u00f3n. Para cumplir con esta disposici\u00f3n, en 2010 se realiz\u00f3 una modificaci\u00f3n crucial a la Ley del RZF. Esta enmienda estableci\u00f3 que las empresas de manufactura no estar\u00edan sujetas a requisitos o porcentajes de exportaci\u00f3n; independientemente de si sus ventas se destinan a mercados locales o al extranjero.<\/p>\n\n\n\n<p>\u00abSi una empresa del RZF de la categor\u00eda f) decide vender localmente, no le ser\u00e1n aplicables las limitaciones del art\u00edculo 22 de la Ley de RZF; y el Impuesto sobre la Renta se determinar\u00e1 con base en las condiciones que establece el art\u00edculo 21 ter de la Ley de RZF\u00bb. Afirm\u00f3 Segura Garc\u00eda. Esto significa que las exenciones o beneficios fiscales no se ver\u00e1n afectados por la proporci\u00f3n de ventas locales; permitiendo una mayor flexibilidad para las empresas bajo este r\u00e9gimen.<\/p>\n\n\n\n<p>Adem\u00e1s, el experto se\u00f1al\u00f3 que las mercanc\u00edas vendidas localmente deben tratarse como bienes importados desde el exterior; con el objetivo de asegurar condiciones impositivas equitativas entre las empresas del R\u00e9gimen de Zonas Francas y los contribuyentes ordinarios en cuanto a imposici\u00f3n indirecta.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong><em>TodologisticaNEWS: Las principales noticias sobre puertos, log\u00edstica, transporte y comercio exterior<\/em><\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"Se han registrado importantes cambios en el tratamiento fiscal de las ventas locales de empresas...","protected":false},"author":957,"featured_media":45145,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"episode_type":"audio","audio_file":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","date_recorded":"","explicit":"","block":"","filesize_raw":""},"categories":[67],"tags":[214,10128,145,11371,331],"yst_prominent_words":[700,5097,644,9202,5913,1993,2745,6645,1772,1867,9201],"series":[],"episode_featured_image":"https:\/\/todologisticanews.com\/site\/wp-content\/uploads\/2023\/08\/cambios-en-el-Regimen-de-Zonas-Francas.jpg","episode_player_image":"https:\/\/todologisticanews.com\/site\/wp-content\/uploads\/2020\/05\/LOGO-PODCAST.jpeg","download_link":"","player_link":"","audio_player":false,"episode_data":{"playerMode":"dark","subscribeUrls":{"apple_podcasts":{"key":"apple_podcasts","url":"https:\/\/podcasts.apple.com\/uy\/podcast\/todologistica\/id1515118482","label":"Apple Podcasts","class":"apple_podcasts","icon":"apple-podcasts.png"},"google_podcasts":{"key":"google_podcasts","url":"","label":"Google Podcasts","class":"google_podcasts","icon":"google-podcasts.png"},"spotify":{"key":"spotify","url":"https:\/\/open.spotify.com\/show\/10D0EeKwuNi9BrB6KSt4px?si=Tn0hRTGJQwW6HqtWKotEZg","label":"Spotify","class":"spotify","icon":"spotify.png"},"stitcher":{"key":"stitcher","url":"","label":"Stitcher","class":"stitcher","icon":"stitcher.png"},"ivoox":{"key":"ivoox","url":"","label":"iVoox","class":"ivoox","icon":"ivoox.png"}},"rssFeedUrl":"https:\/\/todologisticanews.com\/site\/feed\/podcast\/todologistica","embedCode":"<blockquote class=\"wp-embedded-content\" data-secret=\"AUWVsfLcIw\"><a href=\"https:\/\/todologisticanews.com\/site\/cr-cambios-en-el-regimen-de-zonas-francas\/\">CR: cambios en el R\u00e9gimen de Zonas Francas<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/todologisticanews.com\/site\/cr-cambios-en-el-regimen-de-zonas-francas\/embed\/#?secret=AUWVsfLcIw\" width=\"500\" height=\"350\" title=\"\u00abCR: cambios en el R\u00e9gimen de Zonas Francas\u00bb \u2014 TodoLOGISTICA NEWS\" data-secret=\"AUWVsfLcIw\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/*! 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