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¿Son suficientes los incentivos fiscales al Sector Acuático ?

Una estudiante de una maestría en gerencia tributaria me hace estas preguntas; las cuales me permito hacerlas públicas.

¿Considera usted que los incentivos fiscales al sector acuático son suficiente?


Paso a razonar esta respuesta bajo el nuevo cambio de la Ley Orgánica de los Espacios Acuáticos según el Decreto N° 6.126, con Rango, Valor y Fuerza de Ley Orgánica, publicado bajo el N° 5.890 Extraordinario de la GACETA OFICIAL DE LA REPÚBLICA BOLIVARIANA DE VENEZUELA, del 31 de julio de 2008 y el resto de los incentivos vigentes.

Beneficios Fiscales Exenciones

La LOEA

Artículo 115. Están exentos del pago de impuesto de importación, los buques, accesorios de navegación y las plataformas de perforación, así como los bienes relacionados con la industria naval y portuaria, destinados exclusivamente para la construcción, modificación, reparación y reciclaje de buques; y el equipamiento, reparación de las maquinas, equipos y componentes para la industria naval y portuaria.


El Artículo solo establece la excepción del pago de impuesto de importación, a diferencia de la derogada Ley de Reactivación de la Marina Mercante Nacional (LRMM) publicada en la Gaceta Oficial N° 36.980 de fecha 26 de junio del 2000, la cual en su artículo 4º, establecía que: Se declara exentos del pago de los derechos y tasas que cause la importación temporal o definitiva, a los buques y accesorios de navegación en los términos establecidos en los artículos 9 y 10 de la Ley de Navegación, incluidas las plataformas de perforación.

Cuando se hablaba de los derechos y tasas en la LRMM, estos incluían a todas las tasas, impuestos y contribuciones; con la redacción del artículo 115 de la LOEA, solo se exceptúa el pago del impuesto de importación, debiendo el armador cancelar la tasa aduanal del 1 % prevista en la Ley Orgánica de Aduana.


Por otra parte se elimina este importante párrafo, vital para incentivar el abanderamiento de buques:

Se declaran exentas del Impuesto al Valor Agregado las importaciones, temporales o definitivas, de los buques y accesorios de navegación incluidas las plataformas de perforación. (Art. 4 LRMM)


Por otra parte el Artículo 116 de la LOEA excluye de los beneficios fiscales previstos en la Ley a los buques y accesorios de navegación destinados a la marina deportiva y de recreación.


Además se eliminó este artículo, es cual se considera importante para el desarrollo del Sector Acuático Nacional


Artículo 126. El Presidente o Presidenta de la República en Consejo de Ministros, en ejercicio de las facultades que le otorgan las leyes impositivas y aduaneras podrá otorgar exoneraciones totales o parciales de los tributos que causen las importaciones temporales o definitivas de buques, materiales, maquinarias, insumos, equipos, repuestos y demás accesorios relacionados con la actividad objeto de esta ley, así como de los enriquecimientos derivados de las actividades de la marina mercante, industria naval, puertos y marinas y demás actividades inherentes y conexas al sector.(LOEA Derogada)

La Ley General de Marina y Actividades Conexas, contempla lo siguiente:



10 % por el uso de canales[1] (art 172)
50% de la tarifa prevista por el uso del servicio de pilotaje (art 215)
50% de la tarifa prevista por el uso del servicio de REMOLCADORES (219)
50% de la tarifa prevista por el uso del servicio de LANCHAJE (art 225)


La Ley General de Puerto, por su parte, establece:

50% sobre las tasas por Derecho de Arribo y Derecho de Muelle (art 57)
(70%) sobre las tasas por Derecho de Arribo y Derecho de Muelle para el abastecimiento de combustible, lubricantes y vituallas, reparaciones, cambio de tripulantes, inspecciones técnicas de autoridades y compañías de seguro o clasificadoras u otras de naturaleza similar a las comúnmente conocidas como operaciones de puerto base o de abrigo.(art 57)


La Ley de Faros y Boyas contempla:

Pago anualmente, una sola vez de una tasa equivalente en moneda nacional a tres centavos de dólar americano (US$ 0,03) por tonelada bruta. (ART 2)

El Decreto con Rango, Valor y Fuerza de Ley de Canalización y Mantenimiento de las Vías de Navegación, establece:

Beneficios al sector naviero nacional
Artículo 20. El transporte internacional de carga realizado en buques de bandera venezolana, tiene una rebaja del diez por ciento (10%) de la tasa prevista en el articulo 16 del presente Decreto con Rango, Valor y Fuerza de Ley.
Transporte de cabotaje
Artículo 21. El transporte de cabotaje en buque de bandera venezolana, entre puntos y puertos de un mismo canal de navegación administrados por el Instituto Nacional de Canalizaciones, tendrá una rebaja del veinticinco por ciento (25%) de la tasa prevista en el articulo 16 del presente Decreto con Rango, Valor y Fuerza de Ley.
Buques en lastre
Artículo 22. Buques en lastre por encima de mil unidades de arqueo bruto (1.000 UAB), pagarán una tasa equivalente a cien unidades tributarias (100 U.T.). Buques en lastre menor de mil unidades de arqueo bruto (1.000 UAB) están exentos del pago de tasas.


Como se puede ver, son muchos los incentivos pero evidentemente conocidos por pocos; así que una respuesta adecuada al comportamiento típico del se humano, sería decir que no son suficientes, -nunca serán suficientes-; es preferible preguntarse si estos incentivos se ajustan a una política de estado en relación con el objetivo de lograr el desarrollo del Sector Acuático Nacional.


¿COMO COORDINAR POLITICAS CON LOS INCENTIVOS VIGENTES?

Pudiera ser mediante mecanismos; entre otros:


Mecanismos de coordinación de las distintas entidades rectoras de la actividad acuática, que garanticen la unificación de criterios de los funcionarios públicos, en la interpretación y aplicación de la normativa legal, en especial para los procedimientos de importaciones temporales o definitivas de buques, materiales, maquinarias, insumos, equipos, repuestos y demás accesorios relacionados con la actividad acuática, así como de los enriquecimientos derivados de las actividades de la marina mercante, industria naval, puertos y marinas y demás actividades inherentes y conexas al sector acuático.

Mecanismos de financiamiento para la construcción y adquisición de buques, equipos, repuestos y bienes de servicio de las actividades conexas del sector, mediante la utilización del Fondo de Desarrollo de los Espacios Acuáticos e Insulares, como banca de segundo piso.

Mecanismos que permitan al armador venezolano la adquisición del combustible y lubricantes a precios nacionales, bajo rigurosos procedimientos contralores que permitan la legal utilización de dichos insumos.


*¿Considera usted que se están aprovechado debidamente estos incentivos fiscales
¿

No creo; en especial que lo referente al Artículo 120 de la LOEA , mediante el cual se conceden a los enriquecimientos derivados de la actividad de la marina mercante una rebaja del impuesto sobre la renta del monto de las nuevas inversiones destinadas a la adquisición o arrendamiento de nuevos buques o accesorios de navegación existentes, a la adquisición de nuevos equipos o nuevas tecnologías en materia de seguridad marítima, a la ampliación o mejoras y equipamiento de de buques y accesorios de navegación existentes, a la constitución de sociedades mercantiles o adquisición de acciones en estas sociedades que sean titulares de los enriquecimientos antes descritos y, al a formación y capacitación de los trabajadores.

A mi modo de ver existe poca promoción sobre el alcance de este artículo, el cual definitivamente representa un incentivo bien importante para lograr la captación de capitales para el desarrollo del Sector Acuático.


Para finalizar, me permito recordar - otra vez- un párrafo de la exposición de motivos de la LRMM y que sirvió de inspiración para la promulgación de dicha Ley:

“... El verdadero desarrollo de la marina mercante no consiste en aplicar medidas proteccionistas, ni que sea Estado el principal armador de la flota mercante nacional, sino que este sea el que fije las políticas y establezca las normas que incentiven a los particulares a participar en condiciones favorables en la actividad naviera...”.


[1] Ver también el Decreto con Rango, Valor y Fuerza de Ley de Canalización y Mantenimiento de las Vías de Navegación.

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