Alcance del beneficio tributario de tarifa 0% de IVA para bienes y servicios prestados por artesanos calificados

Abstract

The analysis and interpretation of the applicable national regulatory framework governing the artisanal sector and its benefits have revealed normative conflicts in some regulations. These conflicts were resolved using various methods of interpretation and rules for resolving legal antinomies. Under current regulations, an artisan can produce various types of products or provide different services. However, not all goods and/or services produced by artisans may be subject to a 0% VAT rate; only those goods and/or services to which their categorization refers are eligible. This categorization must be requested and may be issued by two competent public bodies, with significant differences in their procedures. However, regarding the granting of the tax benefit of a 0% VAT rate, both entities are similar. The first body, exclusively competent to qualify artisans and grant them the Artisan Qualification and Card, is the National Artisan Defense Board, while the other body is the Ministry of Production, Foreign Trade, Investments, and Fisheries, which is competent to grant benefits under the Artisan Promotion Law through an Interministerial Agreement, exclusively for independent artisans. The procedure for obtaining this categorization, which we analyze, may result in inefficiencies. To access the tax benefit of a 0% VAT rate, artisans must comply with the requirement to register their categorization in their RUC, and they must also not exceed the gross income limits established to be required to keep accounting records.