Todo lo que debes saber del Impuesto Selectivo al Consumidor (ISC)

Fuente: Infomercado

El primer gabinete del presidente Vizcarra desde un inicio ha mostrado un objetivo principal, resurgir nuestra débil economía. Sin embargo, entre las muchas reformas que plantean, uno de los puntos más polémicos es el reajuste tributario especialmente con el Impuesto selectivo al Consumidor (ISC). Para muchos este concepto les resulta nuevo pero en realidad tiene años de vigencia, solo que su sorpresiva alza lo ubica hoy en día en las primeras planas de los diarios locales. A continuación veremos los principales cambios que tiene el ISC en la actualidad:


La intención del MEF es clara, se necesita aumentar la recaudación tributaria. Sin embargo, se busca maquillar esa intención con objetivos indirectos como la reducción de la contaminación ambiental, que le toca asumir a los combustibles. El criterio que usa el MEF para explicar el alza de los impuestos, es el índice de Nocividad de Combustible (INC). Así, los que tengan mayor índice de contaminación pagarán más.

El debate se inicia porque los combustibles de 84, 90 y 95 octanos tendrán un incremento en su precio final de S/1.22, S/1.16 y S/1.13, respectivamente. Estos tipos de combustibles al ser los más económicos son los más usados y esta alza de impuestos ha incrementado automáticamente el precio de los pasajes del transporte público y privado.

Los autos nuevos y usados, bajo el mismo criterio del combustible, también sufrirán el alza de los impuestos. Los vehículos nuevos por el simple hecho de usar gasolina tendrán que pagar un impuesto del 10%, mientras que si son vehículos usados la tasa aumenta a un 40%. Caso contrario sucede con los vehículos menos contaminantes como los que funcionan a gas o eléctricos, ya que ellos están exonerados del ISC.


El MEF justifica el alza de los impuestos para las bebidas alcohólicas y azucaradas, bajo el criterio de poder controlar su consumo y evitar en la sociedad problemas de alcohol y sobrepeso.

Los cambios que se están adhiriendo al consumo de las bebidas alcohólicas son específicamente para el impuesto al valor. Esto quiere decir, que toda empresa que venda bebidas alcohólicas tendrá que aumentar un porcentaje del precio final. Básicamente, por el impacto que tiene en la salud el consumo de bebidas alcohólicas. Bajo este criterio, las bebidas que tengan entre 0° y 6° de alcohol, se le aumentara la tasa impositiva de 30% a 35%. Y las bebidas que superen los 20 grados se les aumentarán de 25% a 40% la tasa al valor.

En las gaseosas, la implementación de este impuesto no es directamente al producto sino al grado de azúcar que puedan usar. Las bebidas azucaradas siempre han registrado un ISC de 17%. Sin embargo, ahora existirá un filtro para mantener dicha tasa. Aquellas bebidas que tengan más de 6 gramos por 100 mililitros de azúcar se les aumentara la tasa a 25%. Cabe resaltar que las gaseosas sobrepasan los 6 gramos.

André Gutiérrez
Tengo 26 años de edad y me considero una persona alegre, respetuosa y agradecida. Soy un apasionado de las finanzas por lo que siempre trato de aprender algo nuevo siempre y mantengo un ideal firme, ser mejor cada día.

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