{"id":36157,"date":"2025-05-20T16:16:55","date_gmt":"2025-05-20T20:16:55","guid":{"rendered":"https:\/\/ser.cw\/?p=36157"},"modified":"2025-06-20T12:13:14","modified_gmt":"2025-06-20T16:13:14","slug":"consejo-socioeconomico-de-curazao-emite-dictamen-sobre-el-proyecto-de-ley-de-impuesto-minimo","status":"publish","type":"post","link":"https:\/\/ser.cw\/es\/2025\/05\/20\/consejo-socioeconomico-de-curazao-emite-dictamen-sobre-el-proyecto-de-ley-de-impuesto-minimo\/","title":{"rendered":"Consejo socioecon\u00f3mico de Curazao emite dictamen sobre el proyecto de ley de impuesto m\u00ednimo"},"content":{"rendered":"

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Comunicado de Prensa<\/h2>\n

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Consejo socioecon\u00f3mico de Curazao emite dictamen sobre el proyecto de ley de impuesto m\u00ednimo<\/span><\/h1>\n

 <\/p>\n

WILLEMSTAD\u00b8 <\/strong>20 de mayo de 2025 \u2014<\/strong> El pasado lunes 19 de mayo, el Consejo Econ\u00f3mico y Social de Curazao (SER) emiti\u00f3 un dictamen formal dirigido al ministro de Hacienda en funciones, Javier Silvania, en relaci\u00f3n con el proyecto de ordenanza nacional que establece un impuesto m\u00ednimo corporativo a partir del ejercicio fiscal 2025. La propuesta legislativa contempla la introducci\u00f3n de un impuesto efectivo m\u00ednimo del 15% sobre los beneficios de las entidades pertenecientes a grupos multinacionales con una facturaci\u00f3n global igual o superior a 750 millones de euros. De esta forma, Curazao se alinea con los compromisos internacionales derivados del marco conocido como Pilar 2 de la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE).<\/p>\n

El proyecto fue anunciado a finales de 2024 y formalmente remitido al Parlamento de Curazao en diciembre de ese mismo a\u00f1o, donde los diputados expresaron su respaldo inicial a la intenci\u00f3n gubernamental de avanzar en su adopci\u00f3n. Con el reciente dictamen de SER, el proceso legislativo entra en una nueva fase. La ordenanza a\u00fan debe ser aprobada formalmente por el Parlamento. Si se ratifica, la norma entrar\u00eda en vigor con car\u00e1cter retroactivo desde el 1 de enero de 2025. La medida tiene como objetivo garantizar un nivel m\u00ednimo de tributaci\u00f3n en el pa\u00eds, evitando que bases imponibles sean desplazadas hacia jurisdicciones que ya aplican mecanismos de recargo impositivo. Adem\u00e1s, se enmarca en una tendencia internacional m\u00e1s amplia que busca frenar la competencia fiscal lesiva entre Estados.<\/p>\n

SER opt\u00f3 por estructurar su asesoramiento mediante una estrategia escalonada y t\u00e9cnicamente planificada. Esta decisi\u00f3n responde, en gran medida, al clima de creciente incertidumbre geopol\u00edtica, especialmente tras el giro en la pol\u00edtica fiscal de los Estados Unidos bajo la presidencia de Donald J. Trump, quien asumi\u00f3 nuevamente el cargo en enero de este a\u00f1o. La actual administraci\u00f3n estadounidense ha manifestado su rechazo a determinadas disposiciones fiscales internacionales que considera extraterritoriales o discriminatorias hacia empresas norteamericanas. Si las disposiciones fiscales de Curazao fuesen interpretadas en ese sentido, el pa\u00eds podr\u00eda enfrentarse a medidas impositivas rec\u00edprocas desde Washington.<\/p>\n

A la luz de este panorama, el Consejo ha puesto \u00e9nfasis en la necesidad de una cuidadosa estrategia diplom\u00e1tica, as\u00ed como en la viabilidad t\u00e9cnica y jur\u00eddica de la iniciativa. SER considera prioritario que Curazao modernice su sistema tributario, pero subraya igualmente la importancia de preservar m\u00e1rgenes de flexibilidad ante posibles cambios en el entorno internacional.<\/p>\n

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\"Share\"<\/a><\/div><\/div><\/code><\/pre>\n
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WILLEMSTAD\u00b8 20 de mayo de 2025 \u2014 El pasado lunes 19 de mayo, el Consejo Econ\u00f3mico y Social de Curazao (SER) emiti\u00f3 un dictamen formal dirigido al ministro de Hacienda en funciones, Javier Silvania, en relaci\u00f3n con el proyecto de ordenanza nacional que establece un impuesto m\u00ednimo corporativo a partir del ejercicio fiscal 2025<\/p>\n","protected":false},"author":111,"featured_media":36165,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"
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Komunikado di prensa<\/h2>
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SER ta konseh\u00e1 riba proposishon di lei pa introdukshon di impuesto m\u00ednimo na K\u00f2rsou<\/span><\/h1>
\u00a0<\/p>
WILLEMSTAD, 20 di mei 2025 \u2014 Djaluna 19 di mei \u00faltimo, Konseho Sosial-Ekon\u00f3miko (SER) a present\u00e1 un konseho formal na Ministro di Finansa demishonario, se\u00f1or Javier Silvania, tokante e proposishon di lei pa introdus\u00ed un impuesto m\u00ednimo efektivo pa kompanianan multinashonal ku ta gener\u00e1 ganashi mundial di por lo m\u00e9nos 750 miyon euro. E proposishon ta inklu\u00ed un tarifa m\u00ednimo di 15% riba ganashi n\u00e8to di kompanianan multinashonal ku ta oper\u00e1 mundialmente, entre otro na K\u00f2rsou. Ku esaki, K\u00f2rsou ta sigui ku e kompromisonan internashonal ku a ak\u00f2rd\u00e1 bou di e struktura, denomin\u00e1 komo \u2018Pilar 2\u2019 di e Organisashon pa Ko\u00f6perashon i Desaroyo Ek\u00f3nomiko (OECD).<\/p>
A anunsi\u00e1 e proposishon na fin di 2024 i esaki a ser mand\u00e1 formalmente na Parlamento di K\u00f2rsou den des\u00e8mber di e a\u00f1a ei. Na mes momentu, Parlamento a demostr\u00e1 su sosten pa e idea di implement\u00e1 e impuesto. Awor ku SER a emit\u00ed su konseho formal, e proseso legislativo ta drenta su siguiente fase, ya ku e proyekto di lei ainda mester ha\u00f1a aprobashon formal di Parlamento. Si aprob\u00e1 e proyekto di lei aki, esaki lo drenta na vigor ku forsa retroaktivo, te ku 1 di yan\u00fcari 2025.<\/p>
E impuesto m\u00ednimo ta trata di garantis\u00e1 un nivel m\u00ednimo di impuesto pa \u00a0un kompania multinashonal, ku ta oper\u00e1 na K\u00f2rsou.\u00a0 Esaki ta preven\u00ed ku entradanan di impuesto ta l\u00e8k bai pa otro huridikshonan fiskal ku s\u00ed ta aten\u00e9 nan mes na normanan internashonal stipul\u00e1. E proposishon tambe ta forma parti di un movementu mundial pa frena konkurensia fiskal indese\u00e1 entre paisnan i pa stimul\u00e1 transparensia fiskal.<\/p>
SER a skohe pa sigui un strategia planifik\u00e1 den fase i. Motibu prinsipal di esaki ta e desaroyonan geopol\u00edtiko aktual, ku ta inklu\u00ed, entre otro, kambio den maneho fiskal di Estados Unidos bou di liderato di e aktual presidente sr. Donald J. Trump. E atministrashon nobo di Merka a indik\u00e1 di ta kontra sierto reglanan internashonal di impuesto ku nan ta mira komo diskriminatorio \u00f2f ku tin karakter ekstrateritorial kontra empresanan Merikano. Si e impuesto m\u00ednimo di K\u00f2rsou ser interpret\u00e1 di e forma ei, e isla por tin e riesgo di ha\u00f1a medidanan fiskal res\u00edproko for di Washington.<\/p>
Den e konteksto ei, SER a pone \u00e9nfasis riba e importansia di un strategia diplom\u00e1tiko ku ta koutelosamente struktur\u00e1, i tambe riba e posibildat real pa implement\u00e1 un lei ku \u2013 teniendo kuenta ku e konteksto geopol\u00edtiko aktual - ta t\u00e9knikamente i legalmente sostenibel. Pa SER, modernisashon di e sistema fiskal na K\u00f2rsou ta emp\u00edrikol, pero di igual importansia ta pa tin sufisiente fleksibilidat pa por hasi ahuste- i adaptashonnan fiskal nesesario si e panorama internashonal fiskal eksig\u00ed esaki.<\/p>
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