Summun Ius: SPA: Procedente La Compensación De Créditos Fiscales Contra Monto De La Declaración Estimada Del Impuesto Sobre La Renta Causado En Ejercicio Anterior

SPA: Procedente La Compensación De Créditos Fiscales Contra Monto De La Declaración Estimada Del Impuesto Sobre La Renta Causado En Ejercicio Anterior

N° SENTENCIA: 00108

N° EXPEDIENTE: 2017-000021

PUBLICACIÓN: 27/05/2021

EXTRACTO:

“De manera que, a diferencia de lo que sostiene el ente tributario nacional en el texto de la providencia recurrida, es criterio de esta Superioridad que por ser exigencia de ley, no solo la estimación cuantitativa de la relación obligacional futura, sino también el propio fraccionamiento y pago de las cantidades derivadas de esa aproximación, cada una de las porciones resultantes constituyen por ficción jurídica, verdaderas obligaciones tributarias interinas, dotadas de elementos particulares de certeza, liquidez y exigibilidad, no obstante su reducida individualidad frente a la obligación impositiva principal que ha de ser determinada al cierre del ejercicio fiscal ”. (Resaltado de esta Sala)”.

Fuente: http://historico.tsj.gob.ve/decisiones/spa/mayo/312180-00108-27521-2021-2017-0021.HTML

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