En abril termina el plazo para acogerse al Impuesto Sustitutivo al Fondo de Utilidades Tributarias
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 31 March 2022 |
El próximo viernes 29 de abril vence el plazo para acogerse al beneficio tributario denominado Impuesto Sustitutivo al Fondo de Utilidades Tributarias (ISFUT) incorporado en forma transitoria el año 2020 por la Ley sobre Modernización Tributaria (Ley N° 21.210).
Este beneficio consiste en que los contribuyentes del Impuesto de Primera Categoría, que cumplan los requisitos establecidos en el artículo vigésimo quinto transitorio de la referida ley, podrán optar por aplicar un ISFUT con una tasa general de 30% sobre el saldo del FUT determinado al 31 de diciembre de 2016, que se encuentre pendiente de retiro, remesa o distribución al 31 de diciembre del año 2021.
Contra el ISFUT determinado en la forma establecida en la ley, se podrá rebajar el crédito por Impuesto de Primera Categoría asociado a dichas utilidades que se acogen al beneficio.
Una vez efectuado el pago del ISFUT, las utilidades acogidas al beneficio quedan con su tributación totalmente cumplida. En otras palabras, pueden ser retiradas, distribuidas o remesadas en la oportunidad en que el contribuyente estime conveniente, sin considerar las reglas de imputación que establezca la Ley de Impuesto a la Renta a la fecha del...
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