{"id":404,"date":"2025-12-16T23:04:02","date_gmt":"2025-12-17T03:04:02","guid":{"rendered":"https:\/\/cifuentes-lemus-monahan-asociados-s-c.us.moore-global.com\/?p=404"},"modified":"2026-01-06T18:10:41","modified_gmt":"2026-01-06T22:10:41","slug":"exoneracion-del-islr-a-inversiones-en-titulos-del-bcv","status":"publish","type":"post","link":"https:\/\/www.moore-venezuela.com\/en\/exoneracion-del-islr-a-inversiones-en-titulos-del-bcv\/","title":{"rendered":"Exoneraci\u00f3n del ISLR a inversiones en t\u00edtulos del BCV"},"content":{"rendered":"<p><br>En Gaceta Oficial N\u00ba 6.905 Extraordinario de fecha 08\/05\/2025, fue publicado el Decreto N\u00b0 5.127 fecha 08\/05\/2025, mediante el cual se exonera del pago del Impuesto Sobre la Renta, en los t\u00e9rminos y condiciones previstos en este Decreto, a los enriquecimientos obtenidos por los tenedores, personas naturales y jur\u00eddicas residenciadas o domiciliadas en la Rep\u00fablica Bolivariana de Venezuela, provenientes de las inversiones que realicen en t\u00edtulos valores u otros instrumentos de similar naturaleza emitidos y avalados por el Banco Central de Venezuela (<strong>art\u00edculo 1<\/strong>).<\/p>\n\n\n\n<p>El&nbsp;<strong>art\u00edculo 2<\/strong>&nbsp;se\u00f1ala que la determinaci\u00f3n de los enriquecimientos exonerados a los que hace referencia el art\u00edculo anterior, se aplicar\u00e1n las normas establecidas en el Decreto con Rango, Valor y Fuerza de Ley de Impuesto Sobre la Renta, seg\u00fan el caso, en lo relativo a los ingresos, costos y deducciones de los enriquecimientos gravables.<\/p>\n\n\n\n<p>Los costos y deducciones comunes aplicables a los ingresos cuyas rentas resulten gravables o exoneradas, territoriales o extraterritoriales, se distribuir\u00e1n en forma proporcional.<\/p>\n\n\n\n<p>Seg\u00fan el&nbsp;<strong>art\u00edculo 3<\/strong>, los beneficiarios de la exoneraci\u00f3n deben presentar la declaraci\u00f3n anual de los enriquecimientos netos globales gravados y exonerados, seg\u00fan corresponda, en los t\u00e9rminos y condiciones que establece el Decreto con Rango, Valor y Fuerza de Ley de Impuesto Sobre la Renta, su Reglamento y dem\u00e1s normas aplicables.<\/p>\n\n\n\n<p>El plazo de duraci\u00f3n del beneficio de exoneraci\u00f3n establecido en este Decreto ser\u00e1 de un (01) a\u00f1o, contado a partir de la fecha de su entrada en vigencia.<\/p>\n\n\n\n<p>La exoneraci\u00f3n aqu\u00ed prevista se aplicar\u00e1 al ejercicio fiscal que se encuentre en curso, a partir de la entrada en vigencia de este Decreto.<\/p>\n\n\n\n<p>Este Decreto entrar\u00e1 en vigencia a partir del 8 de mayo de 2025.<br><br>Ver Gaceta Oficial\u00a0<a href=\"https:\/\/www.moore-venezuela.com\/wp-content\/uploads\/sites\/15\/2025\/12\/2025_Mayo_g.o_6.905.pdf\">Aqu\u00ed<\/a>.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>En Gaceta Oficial N\u00ba 6.905 Extraordinario de fecha 08\/05\/2025, fue publicado el Decreto N\u00b0 5.127 fecha 08\/05\/2025, mediante el cual se exonera del pago del Impuesto Sobre la Renta, en los t\u00e9rminos y condiciones previstos en este Decreto, a los enriquecimientos obtenidos por los tenedores, personas naturales y jur\u00eddicas residenciadas o domiciliadas en la Rep\u00fablica [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"location":[],"class_list":["post-404","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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