La Ley del Impuesto sobre la Renta indica que para efectos de conversi\u00f3n de moneda extranjera debe utilizar el tipo de cambio de referencia para la venta establecido por el Banco Central de Costa Rica.
\nEl art\u00edculo 5 de la Ley del Impuesto sobre la Renta (LISR), N\u00b0 7092, indica;<\/p>\n
Todos los contribuyentes que tributen bajo este t\u00edtulo, cuando efect\u00faen operaciones en moneda extranjera que en la determinaci\u00f3n de su renta gravable, deber\u00e1n efectuar la conversi\u00f3n de la moneda que se trate a moneda nacional utilizando el tipo de cambio de referencia para la venta<\/strong> establecido por el Banco Central de Costa Rica.<\/em><\/p><\/blockquote>\n
Pregunta, \u00bfresulta correcta la valuaci\u00f3n de efectivo y cuentas por cobrar en moneda extranjera, por ejemplo US$ d\u00f3lares, al tipo de cambio de venta?<\/p>\n
Independientemente de la moneda funcional de la empresa, es f\u00e1cil comprender que los US D\u00f3lares en el banco no deber\u00edan ser valuados al tipo de cambio de venta. En relaci\u00f3n con las cuentas por cobrar, pareciera l\u00f3gico registrarlas inicialmente al tipo de cambio de venta bajo el entendido que si el cliente pagara en colones (moneda local) tendr\u00e1 que utilizar ese tipo de cambio, pero si el pago el cliente lo realiza en US d\u00f3lares, se da una p\u00e9rdida inmediata por diferencial, por cuanto el banco los recibir\u00e1 al tipo de cambio de compra.<\/p>\n
Este un elemento a revisar para quienes tienen sumas importantes en moneda extranjera, porque la aplicaci\u00f3n del tipo de cambio de venta violentar\u00eda el principio de realidad econ\u00f3mica.<\/p>\n","protected":false},"excerpt":{"rendered":"
La Ley del Impuesto sobre la Renta indica que para efectos de conversi\u00f3n de moneda extranjera debe utilizar el tipo de cambio de referencia para la venta establecido por el Banco Central de Costa Rica. El art\u00edculo 5 de la Ley del Impuesto sobre la Renta (LISR), N\u00b0 7092, indica; Todos los contribuyentes que tributen<\/p>\n","protected":false},"author":1,"featured_media":4375,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[4],"tags":[88,87],"class_list":["post-4374","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad","tag-impuesto-renta","tag-tipo-de-cambio"],"yoast_head":"\n
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