SII aclara el tratamiento tributario de desembolsos establecidos por sentencia judicial
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 07 May 2021 |
El pasado 26 de abril, el Servicio de Impuestos Internos (SII) publicó el Oficio Nº 1056, en el cual aclara si determinados pagos y desembolsos ordenados por una sentencia judicial pueden constituir un costo o gasto tributario.
El caso planteado en el oficio trata de sentencias arbitrales dictadas en el marco de incumplimiento de obligaciones de contratos generales de construcción a suma alzada, en las cuales se ordenan indemnizaciones de perjuicios. No obstante, las conclusiones pueden aplicarse a otros casos en que una sentencia ordene realizar pagos en el contexto de un incumplimiento de obligaciones contractuales.
El SII señaló que para que el pago califique como costo tributario directo de los bienes requeridos para la obtención de sus rentas -según lo dispuesto en el artículo 30 de la Ley sobre Impuesto a la Renta (LIR)- los montos a pagar ordenados por sentencia deben corresponder a parte del precio único prefijado por las partes en el contrato, o bien al precio modificado o determinado en la sentencia, como contraprestación de las obras ejecutadas por la constructora.
Los montos que derivan de situaciones previstas en el contrato o de adiciones al mismo, pero que no pueden entenderse comprendidas dentro del precio del bien o servicio al que se dedica el contribuyente, se considerarán como gastos necesarios siempre que cumplan los requisitos establecidos en el artículo 31 de la LIR.
En el caso de que los montos ordenados en la sentencia tengan el carácter de indemnizatorios propiamente tales o sancionatorios -como por ejemplo si provienen de incumplimientos imputables a culpa leve o grave, o incluso, provenientes de ilícitos- no podrán ser imputados como costo ni gasto tributario. En esta...
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