DEFINITION OF GOODS AND SERVICES UNDER THE HONDURAN SALES TAX (ISV): ANALYSIS OF THE PRICESMART CASE AND MEMBERSHIPS

Abstract

The article examines the complexities of the Sales Tax (ISV) in Honduras, focusing on the definition of goods and services, and highlights the lack of clarity in the legislation, which causes administrative and judicial problems. Through the case of Pricesmart Honduras S.A. de C.V., the classification of memberships is discussed, which are seen as goods or services depending on the legal interpretation. The absence of a clear definition of "service" in Honduran law complicates the application of the ISV, and it is argued that this could be resolved with a legislative update. Comparing with Colombian jurisprudence, it is concluded that memberships have a hybrid nature that includes elements of goods and services, so they should be subject to the ISV.