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TRIBUTARIA : Las Cooperativas de Ahorro y Crédito y la tributación
Enviado por SHIDLEY el 10/6/2004 15:55:58 (8430 Lecturas) Noticia del mismo redactor
TRIBUTARIA

Como es bien sabido las cooperativas en general son organizaciones que agrupan a determinadas personas en función de algún tipo de vínculo, laboral, profesional, etc. En el Perú se rigen por el Decreto Legislativo 141 y las modificatorias contenidas en el Decreto Legislativo 592 así como el D.S. 074-90-TR. Según esta normatividad la Cooperativas pueden organizarse en función a su estructura social o en función a su actividad económica.


Dentro de este grupo de Cooperativas podemos encontrar a las Cooperativas de Ahorro y Crédito cuya función es maximizar las aportaciones de sus socios y colocarlas (forma de préstamos) cobrando un interés razonable observando siempre los lineamientos básicos cooperativismo. Sin embargo, como se puede apreciar esta es una forma de realizar intermediación financiera, es decir captar dinero (de sus asociados) y colocarlo o prestarlo.

De acuerdo a la Ley del Sistema financiero sólo las entidades autorizadas por Superintendencia de Banca y Seguros (SBS) podrán realizar la actividad de intermediación. Es en este punto que quisiera centrarme por un momento, y señalar que una forma de evitar ese vacío legal es que la SBS norma y supervisa en forma indirecta a las Cooperativas de Ahorro y Crédito a través de la Federación Nacional de Cooperativas de Ahorro y Crédito.

Para ello la SBS ha desarrollado toda una normatividad que incluye un Manual de Contabilidad consistente en un Plan de Cuentas exclusivamente para este tipo de Cooperativas, así como de los Estados Financieros, Reportes y Anexos. Este sistema de control es similar al que la SBS realiza al resto de las empresas del sistema financiero. Por lo que se requiere de una inversión significativa en el Área de Sistemas, que es el "corazón" del funcionamiento no solo operativo sino también contable de la Entidad.

Ahora bien, las Cooperativas de Ahorro y Crédito son personas jurídicas inscritas en Registros Públicos y como tales sujetas a la legislación tributaria vigente. En lo que es el tema tributario, las aportaciones de los socios están exoneradas del Impuesto General a las Ventas y del Impuesto a la Renta. Por lo tanto, el IGV proveniente de las adquisiciones de bienes y servicios es considerado como gasto y registrado contablemente en la cuenta tributos; no existe la figura del crédito fiscal. Es decir su operaciones propias no están gravadas con el IGV; sin embargo, si tuvieran inversiones en bienes inmuebles y estos fueran utilizados en operaciones distintas a su actividad principal como p.e el arrendamiento a terceros de esos inmuebles, esa renta si estaría gravada con el IGV y el ingreso sería considerado renta para fines del Impuesto a la Renta.

Hay un sobrecosto que parece injusto de aplicar a las Cooperativas en general, me refiero al Impuesto a las Transacciones Financieras (ITF), pues al no perseguir fines de lucro una Cooperativa, no existe el concepto de Utilidad o Ganancia sino el de "Remanente" por lo que toda transacción dentro del sistema financiero se hace en beneficio de sus asociados no buscando lucro; las Cooperativas en general tienen como objetivo brindar bienestar social a sus asociados de ahí que cualquier transacción bancaria es para ese fin.

El único aporte que se puede considerar dentro de esta Ley "arbitraria" (que no busca otra cosa que cubrir el déficit fiscal por la pésima administración de las finanzas públicas), esta en que se ha exonerado a las Cooperativas de Ahorro y Crédito a utilizar los medios de pago para llevar a cabo sus transacciones de intermediación y / o administración. Según esto, en caso de existir gastos que excedan los S/5,000.00 o los US$l,500.00 no necesitan pasar por el sistema financiero para que los mismos sean considerados como válidos por efectos del Impuesto a la Renta.

El Sector Cooperativo, es un sector que busca contribuir al desarrollo económico, fortalecimiento de la Democracia y a la Justicia Social tal como lo señala el Art.1 de la Ley de Cooperativas vigente. Su eficiencia y su eficacia la mide el éxito en que sus órganos de control lo administren (Presidencia, Consejo de Vigilancia, Consejo de Administración, Comité de Educación y Gerencia General).

En el caso de las Cooperativas de Ahorro y Crédito contribuye a que sus asociados tengan acceso al crédito que difícilmente lo tendrían en alguna entidad financiera, debido a la exigencia de una serie de requisitos y colaterales que conlleva la obtención de un crédito personal. Mas aún si hablamos de la Banca de Consumo que tiene intereses por demás altos y abusivos.

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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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