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TRIBUTARIA : Mermas y Desmedros en las Existencias (II Edición)
Enviado por fsolorzano el 12/4/2005 0:14:25 (106212 Lecturas) Noticia del mismo redactor
TRIBUTARIA

MERMAS Y DESMEDROS, SU TRATAMIENTO CONTABLE Y TRIBUTARIO.
(2da Edición, Aumentada y Corregida)

DEFINICION DE MERMA
Es la pérdida física en el volumen, peso o unidad de las existencias, ocasionado por causas inherentes a su naturaleza o al proceso productivo.
Se entiende por merma a la disminución o rebaja de un bien, en su comercialización o en su proceso productivo, debido a la pérdida física que afecta a su constitución y naturaleza corpórea, así como a su pérdida cuantitativa por estar relacionada a cantidades.

Ejemplo:

En el comercio:

- La pérdida de peso de una res en el traslado, de un poblado a otro, debido a la larga caminata de kilómetros realizada.
- La pérdida de litros de gasolina, ocurrida en su distribución desde la refinería la Pampilla, hacia los distritos del cono sur en Lima, por efecto de la evaporación o volatilidad de la gasolina, produciéndose perdidas en cantidad por la naturaleza del bien.
- La pérdida de litros de alcohol, por efecto de la evaporación, debido a la manipulación en su venta por el farmacéutico.

En el proceso productivo:

- Las disminución de los productos marinos, en el desmembramiento, cercenado y desmenuzado de vísceras, cabezas y aletas, en la industria de conservas de pescado.
- La pérdida de tinta y papel en la elaboración de libros y revistas, en la industria editorial.
- La pérdida de cuero y badana, en la elaboración de zapatos para caballeros, en la industria del calzado.


Las mermas generadas dentro del proceso productivo:
- Que se pueden vender, corresponde a la cuenta subproductos, desechos y desperdicios, ya que por ser de utilidad y tener un valor económico, van a ser vendidas de manera independiente, con la recuperación respectiva de su costo. Cuando esto ocurre, la merma no incrementa el costo de las unidades producidas.

- Las Mermas Normales que no se pueden vender, corresponde a la cuenta productos terminados, ya que estas ocurren de manera inevitable y son absorbidas por las unidades producidas incrementando su costo unitario.

Ambas pérdidas originadas por mermas, se registran en el momento de su venta, en la cuenta costo de ventas, constituyendo gasto contable y deducible para efectos tributarios.

Las pérdidas originadas por mermas, constituyen gasto tributario.
Para que la deducción sea aceptada tributáriamente, se debe presentar a la SUNAT, un informe técnico detallando que métodos se aplicaron y que pruebas se realizaron para establecer las causas, así como la firma del profesional independiente, competente y colegiado.
Las mermas que se generen fuera del proceso productivo constituyen gasto contable.

CUESTION BASICA A CONSIDERAR:
Es importante tener en cuenta que las empresas, sobre todo las Industriales, fijan porcentajes de MERMA NORMAL y MERMA ANORMAL, van a ser sometidos en el proceso productivo siempre se va a generar Mermas que variara de acuerdo al volumen de producción, dicho en otras palabras, la merma será normal, cuando es asumido por Costo de Producción, mientras que la Merma Anormal, será asumido como gasto de la Empresa, todo esto desde el punto de vista del costo, y esto lo aclaramos poniendo el siguiente ejemplo:

En las Empresas Editoriales, muchas veces pierde dentro del proceso de producción, tinta, papeles, fotolitos, etc, para la impresión de libros o revistas, del 100% de la producción se establece como MERMA NORMAL el 5% del Costo de Producción, dicho porcentaje será asumido por el COSTO DE PRODUCCIÓN incrementándose el Costo Unitario que a final de cuentas será pagado por el Cliente cuando se lo vendamos, ahora bien, lo que excede de ese 5% será considerado como una MERMA ANORMAL, y pasara como gasto de la empresa.
No es recomendable que toda la Merma vaya al costo de producción ya que ello traería como consecuencia el incremento excesivo del costo unitario del producto, le restaría competitividad, y no se podría vender con facilidad dentro del mercado.

En cualquiera de los dos casos sea Merma Normal o Merma Anormal, debe estar debidamente sustentado, para efectos tributarios, pero sobre todo en lo referente a la Merma Anormal, por que las empresas necesitan sustentar dicho gasto deducible para efecto del Impuesto a la Renta.

Las Empresas comerciales registraran la merma en la cuenta:
65 Cargas Diversas de Gestión
Las Empresas comerciales o industriales registraran la Merma Anormal en la cuenta:
66 Cargas Excepcionales
por que corresponde a una partida de naturaleza extraordinaria de conformidad con la NIC 8 Utilidad o perdida neta del ejercicio, errores sustanciales y cambios en las políticas contables.

Ejemplo de Merma Comercial:
La Empresa “El Grifo Hidalgo de Acobamba SRL”, cuenta con un INFORME TÉCNICO emitido por un profesional independiente y colegiado en el que se indica que el ejercicio 2004 se ha producido una Merma de Gasolina por los siguiente productos:

Gasolina de 84 Octanos S/.10,000
Gasolina de 90 Octanos S/.25,000
Gasolina de 95 Octanos S/.10,000

Dichas perdidas de combustible son normales mermas propias del giro del negocio.

Tratamiento Contable
--------------------- x ---------------------
65 A Cargas Diversas de Gestión 45,000
659 Otras Cargas Div.de Gestión
20 Por Mercaderías 45,000
201 Gasolina 84 Oct. 10,000
202 Gasolina 90 Oct. 25,000
203 Gasolina 95 Oct. 10,000
x/x Provisión de la merma, según informe técnico

--------------------- x ---------------------
95 A Gastos de Ventas 45,000
79 Por Cargas Imp.Cta de Costo 45,000
x/x Por el destino del gasto


Habiendo cumplido con las exigencias de la Ley y del Reglamento del Impuesto a la Renta (Artículo 21 Inciso c) la cuenta 65 Cargas Diversas de Gestión se utilizo para contabilizar la Merma, que será un gasto deducible para efecto del Impuesto a la Renta.

Ejemplo de Merma Industrial:
La Empresa “El Panadero Industrial SAC”, cuenta con un INFORME TÉCNICO emitido por un profesional independiente y colegiado en el que se indica que el ejercicio 2004 se ha producido una Merma de Gasolina por los siguiente productos:

COSTO DE PRODUCCIÓN MONTO
Materia Prima S/.100,000
Mano de Obra S/. 40,000
Gastos de Fabricación S/. 6,000
TOTAL S/.146,000


Producto Terminado S/.160,000 / 40,000 = S/. 4.00
Merma Normal S/. 2,000 / 400 = S/. 5.00
Merma Anormal S/. 8,000 / 800 = S/.10.00


Tratamiento Contable
--------------------- x ---------------------
21 A Productos Terminados 162,000
61 A Cargas Excepcionales 8,000
71 Por Producción Almacenada 170,000
x/x Provisión de los 40,000 Kg. de Productos
Terminados destinados al Almacén y
Merma Anormal, según informe técnico

--------------------- x ---------------------
95 A Gastos de Ventas 8,000
79 Por Cargas Imp.Cta de Costo 8,000
x/x Por el destino del gasto


DEFINICION DE DESMEDRO
Es la pérdida de orden cualitativa e irrecuperable de las existencias, haciéndolas inutilizables para los fines a los que estaban destinados.
Se entiende por desmedro al deterioro o pérdida del bien de manera definitiva, así como a su pérdida cualitativa, es decir a la pérdida de lo que es, en propiedad, carácter y calidad, impidiendo de esta forma su uso ya sea por obsoleto, tecnológico, cuestión de moda u otros.

Ejemplo:

- La computadora modelo 286 de 1990, en la industria informática.
- La gaseosa Kola yola cuya fecha de vencimiento en la botella dice 15.Jun.2002, en la industria de bebidas gaseosas.
- La caja de piña para la fabricación de mermelada, en estado de descomposición, en la industria de conservas de frutas.
- Los pantalones acampanados para hippies de 1970, en la industria textil.

Las pérdidas originadas por desmedros, constituyen gasto contable.
Las pérdidas originadas por desmedros, constituyen gasto tributario.

Para que la deducción sea aceptada tributáriamente, se presenta a la SUNAT mediante acta redactada por notario público o juez de paz, la destrucción de las existencias. La comunicación a SUNAT, se hará 6 días antes como mínimo, para designar al funcionario veedor.

Ejemplo de Desmedro tanto en Empresa Comercial como Industrial:
La Empresa “Las Gaseosas de Aldo Valle SAC”, cuenta con la presencia de un NOTARIO PUBLICO y de un FUNCIONARIO de SUNAT, por que las Mercaderías han pasado su fecha de vencimiento y ya no están aptas para el consumo humano, se indica que el ejercicio 2005 se ha producido un Desmedro de Gaseosa por los siguiente productos:

Inca Kola 500 Ml x 12 Unid 30 Cajas de S/.20,000
Inca Kola 2.25 Ml 8 Unid 15 Cajas de S/.10,000
Inca Kola 3.00 Ml 8 Unid 90 Cajas de S/.50,000

Dichas perdidas de Gaseosa son desmedros propias del giro del negocio.

De conformidad con la NIC 2 Existencias (Párrafos 6 y 31) primero debemos efectuar la provisión y luego el castigo en el momento en que son incineradas o destruidas.

Tratamiento Contable
--------------------- x ---------------------
68 A Provisiones del Ejercicio 80,000
682 Desvalorización de Exis.
29 Por Prov.para Desv.de Exist. 80,000
209 Mercaderías
x/x Provisión del desmedro de Mercadería según
Informe, del Jefe de Almacén.

--------------------- x ---------------------
29 A Prov.para Desv.de Exist. 80,000
209 Mercaderías
20 Por Mercaderías 80,000
201 Inca Kola 500 Ml 20,000
202 Inca Kola 2.25 Ml 10,000
203 Inca Kola 3.00 Ml 50,000
x/x Provisión de la destrucción de las Existencias
pasada su fecha de vencimiento ante presencia
de Notario Público y Funcionario de SUNAT.

--------------------- x ---------------------
95 A Gastos de Ventas 80,000
79 Por Cargas Imp.Cta de Costo 80,000
x/x Por el destino del gasto


Habiendo cumplido con las exigencias de la Ley y del Reglamento del Impuesto a la Renta (Artículo 21 Inciso c) la cuenta 68 Provisión del Ejercicio se contabiliza el Desmedro, y será un gasto deducible para efecto del Impuesto a la Renta en la medida que sea contabilizado en el mismo ejercicio en que han destruidas las Existencia.


BIBLIOGRAFÍA:

CD NORMAS INTERNACIONALES DE CONTABILIDAD, TEORIA Y PRACTICA
REVISTA ENTRELÍNEAS

IMPUESTO A LA RENTA
CARMELA MACURI MENDOZA

REVISTA ENTRELÍNEAS
2da QUINCENA NOVIEMBRE 2002

LEY Y REGLAMENTO DEL IMPUESTO A LA RENTA 2005

LEY DEL IMPUESTO GENERAL A LAS VENTAS

CPC. Francis C. Solórzano Maguiña

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Otras noticias
12/1/2009 10:50:00 - ALGUNOS ALCANCES SOBRE EL "NON BIS IN IDEM" EN MATERIA TRIBUTARIA
18/3/2008 21:05:10 - Los Libros contable y el Aspecto Tributario
29/1/2008 16:11:59 - Nueva información laboral tributaria ante Sunat y MTPE
20/12/2007 21:22:47 - ¿ESTÁN LAS MUNICIPALIDADES FACULTADAS PARA EXIGIR EL PAGO DE LICENCIAS, PERMISOS Y CARNÉS SANITARIOS?
12/12/2007 15:13:39 - LAS ACTIVIDADES ILÍCITAS Y SU GRAVABILIDAD E ILICITOS TRIBUTARIOS

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