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Millonaria denuncia por subfacturación en la exportación de litio

11 julio, 2022
55 5 minuto para leer

Es por 403 operaciones ocurridas entre 2018 y 2019. La minera declaraba el valor de su mercadería para la salida del país en un tercio de lo que tributaban sus competidores y la enviaba a una firma vinculada, radicada en Estados Unidos.

Le imponen sanción de $6.700 millones más u$s8 millones por diferencia de tributos. Caso testigo que provocó un cimbronazo en el sector, ante mayores controles. Conclusión de áreas técnicas es que fijó precio en u$s5.100 la tonelada cuando valía u$s16.000.

Millonaria denuncia por subfacturación en la exportación de litio

Ante la escasez de dólares genuinos, la minería se transformó en una oportunidad para el ingreso de divisas, con especial foco en la exportación de litio donde la Argentina es cuarto productor a nivel mundial. Pero en las últimas horas una noticia sacudió al sector por una denuncia de la Dirección General de Aduanas (DGA) respecto de una gigantesca subfacturación realizada a través de 403 operaciones de exportación de ese mineral, cuyos valores declarados para salir del país fueron hasta un tercio de lo que –comparativamente en ese mercado- declararon otras firmas por productos similares.
Por esta situación el fisco notificó el viernes último a una empresa multinacional con base en Catamarca la existencia de un reclamo por 8 millones de dólares por diferencias de impuestos aduaneros y una multa de $6.700 millones tras el análisis de exportaciones entre 2018 y 2019 de carbonato de litio. En total, un reclamo del fisco por $7.700 millones que deberán ingresar a las arcas públicas. Esto podría trabar, incluso, una parte de los beneficios de devolución de impuestos del régimen especial con el que el país compensa a las empresas que hacen inversiones en el sector.
El hallazgo respecto a la millonaria maniobra de subfacturación cobró impulso la última semana sobre un análisis que comenzó a ser realizado desde 2021, respecto a una de las firmas que había perfeccionado operaciones de exportación a otra empresa “vinculada” en el exterior pero a valores sustancialmente inferiores a los de mercado y al de sus competidores, incluido un análisis de los valores FOB declarados en la Aduana de Chile. Las conclusiones de una maniobra de subfacturación (pagar menos derechos de exportación a partir de valuar la mercancía por mucho menos de su valor real) fueron determinadas por el Departamento de Valoración y Comprobación Documental de la DGA tras lo que se denomina un Estudio de Valor que cruzó la documentación e información recibidas de la División Minería y Combustible, datos de sistemas informáticos y publicaciones especializadas con precios de referencia para el Carbonato de Litio, que es un comodity pero cuyos precios y valores no resultan tan transparentes ni claros como en el caso de los cereales u oleaginosas.

403 operaciones

El Carbonato de Litio y el cloruro de litio salieron del país entre 2018 y 2019 a través de 403 operaciones con distintas destinaciones pero siempre facturadas a una empresa del mismo grupo económico con sede en los Estados Unidos. Una triangulación que no siempre es ilegal a excepción de que se declare por un valor inferior al real. La mercancía salía mayormente por Salta (236 operaciones), por el puerto de Buenos Aires (28) y también a través del aeropuerto de Ezeiza (139), por vía aérea. La mayor utilización del litio argentino es para la producción de baterías y tiene como destino final, además de Estados Unidos, países como China, Japón y Corea del Sur.

Ante la Aduana, se declaró que la mercancía tenía un valor de u$s 5,10 el kilogramo, es decir unos u$s 5.100 por tonelada. Sin embargo, los valores reales oscilaban en el rango de los u$s 15.000 a u$s 16.000 dólares por tonelada. Eso, incluso, fue declarado por la propia compañía en el exterior al afirmar, en 2018, que con esos valores últimos para sus transacciones, la firma había sido rentable para sus accionistas. Entonces, los precios declarados por la empresa exportadora con sede en la provincia de Catamarca resultaron en un promedio entre el 102% y 121% más bajos que los otra firma de similares características con asiento en la provincia de Jujuy. Para esto, también se lo comparó con mercancía similar puesta en la Aduana de Chile y con datos provistos por la Secretaría de Minería de la Nación, que coincidían con los de la firma competidora.

Triangulación

La minera presentó su justificación basada en dos ejes: que “no realiza exportaciones de carbonato de litio de manera directa a usuarios finales”; y que “como consecuencia de ello resulta totalmente lógico que con su cliente del exterior pacten un precio que tenga correlación con la intervención, riesgos y tareas de cada una de las partes”. No resultó convincente. Ahora deberá discutir su posición ante el Tribunal Fiscal de la Nación y eventualmente ante la propia AFIP que deberá realizar una determinación de oficio por impuestos impagos.

“Se desprende que los precios de transacción declarados se encuentran influenciados por la vinculación entre las partes ya que no cumplen la condición de ser valores corrientes”, sostuvieron las áreas técnicas de la Aduana que conduce Guillermo Michel. Y es que ese tipo de operatorias permiten lo que se denomina planificación fiscal negativa: la condición de empresas vinculadas les permite alterar una Declaración Comprometida y colocar un monto FOB inferior al valor de mercado, con lo que una serie de facturaciones que repitan el mismo esquema permite trasladar a otra jurisdicción (Estados Unidos, en este caso) parte de las ganancias que generan en el país, y a la vez, achican la base imponible para tributar otros impuestos como Ganancias. Por eso también la lupa de Michel se encuentra sobre la Subdirección de Legales de la Aduana que es la repartición que debe tramitar el manejo de los expedientes infraccionarios y elevarlos por la sobrefacturación y la subfacturación de importaciones y exportaciones, un fenómeno que funciona en espejo y que ha suscitado múltiples denuncias en las últimas tres semanas sobre casos que habían quedado empantanados.

Multa millonaria

En este caso que sacudió al mundo empresarial el último fin de semana, se le imputa a la minera la infracción por declaraciones inexactas y otras diferencias injustificadas contenido en el Artículo 954 del Código Aduanero. En él se prescribe sanción “para quien efectuare ante el servicio aduanero una declaración que difiera con lo que resultare de la comprobación y que, en caso de pasar inadvertida produjere un perjuicio fiscal o el ingreso o egreso de un importe pagado o por pagar distinto del que efectivamente correspondiere”. Para ambos casos, la multa es de 1 a 5 veces el importe del perjuicio y para el segundo caso, el mismo rango pero para el importe de la diferencia.

Así, la Aduana notificó u$s8.091.905 dólares por la diferencia de los derechos de exportación no pagados y le aplicó una multa consistente en $6.675.714.407, una cifra récord. Las diferencias de valor FOB para el total de las 403 operaciones entre 2018 y 2019 superaron los u$s168 millones. Sobre ese monto se eludió declarar el valor para tributar (unos u$s 8 millones) y allí radica la multimillonaria multa de $356 millones y más de $6300 millones por haber engañado al fisco.

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11 julio, 2022
55 5 minuto para leer
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  69. These symbols will be available throughout the site during your session. Request ID: 82709b3bacaffbe2 It is impossible to accurately predict the future price of Dogecoin in USD or any other fiat currency. You can use the Dogecoin price chart to make reasonable assumptions of where the price of Dogecoin might end up by 2030. But remember that past performance does not guarantee future returns.\n Copyright 2023 Nexo. All rights reserved. In 3 weeks Dollar to Dogecoin forecast on Thursday, December, 7: price 11.494 coins, maximum 12.346, minimum 10.753. USD to DOGE prediction on Friday, December, 8: price 11.765 coins, maximum 12.658, minimum 10.989. Dollar to Dogecoin forecast on Monday, December, 11: price 11.765 coins, maximum 12.658, minimum 10.989. USD to DOGE prediction on Tuesday, December, 12: price 11.765 coins, maximum 12.658, minimum 10.989. Dollar to Dogecoin forecast on Wednesday, December, 13: price 11.494 coins, maximum 12.346, minimum 10.753.
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    Crypto Blackmail Scam – Scammer sends emails or physical mails to victims saying they have personal information about the victim or embarrassing or compromising photos or videos. They scammer then threatens to make these things personal information public unless the victim pays them in cryptocurrency. Summary: In Vietnam, purchasing Bitcoin and other cryptocurrencies is becoming progressively easier, although it’s yet to receive official recognition from the State Bank of Vietnam. Despite this, individuals and companies can engage in cryptocurrency activities, making use of popular payment gateways like bank transfers for transactions involving Vietnamese Dong (VND). Ethereum experienced a major slump last year, losing 70% of its value between November and June, which is about on par with other major cryptocurrencies. The price is on the rise again, so this might be the right time for investors who’ve been waiting to test the cryptocurrency waters. The coin might also appeal to current investors who bought high and would benefit from dollar-cost averaging.

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