Presunta Omisión de un Activo Patrimonial en la Declaración del Impuesto de Renta

Abstract

A fundamental aspect in the preparation of the income tax return is the correct determination of net worth, which is composed, among other elements, of assets defined as any resources capable of providing future economic benefits and generating wealth for the taxpayer. Based on this definition, the objective is to determine whether the non-inclusion in the income tax return of an account receivable arising from the sale of shares, considered difficult to collect, constitutes an omission. The possible tax and sanction-related implications of failing to include the asset in the tax return were identified. Additionally, a comparison was made between the accounting and tax treatment of this type of accounts receivable, and finally, an assessment was conducted to determine whether an asset under judicial proceedings should be included as part of the taxpayer’s gross equity under tax regulations. The analysis was contrasted with the results of a survey conducted among several tax experts, concluding that the evaluation must be carried out from a broad perspective, including legal, economic, and evidentiary factors. It was concluded that, although an active judicial process exists, there is no certainty that the taxpayer will obtain future economic benefits; therefore, the asset should not be reported as part of gross assets. Adequate supporting evidence exists to justify its full impairment, and it should only be disclosed in the financial information through a note to the financial statements.