Bancos e instituciones financieras deberán informar al SII saldos y sumas de abonos en cuentas financieras
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 04 July 2022 |
El pasado 30 de junio se publicó en el Diario Oficial la Ley N° 21.453, la que, entre otras modificaciones al Código Tributario, obliga a los bancos e instituciones financieras a reportar al Servicio de Impuestos Internos (SII) los saldos de productos o instrumentos de captación, inversión o servicio de custodia que se indican en la norma, así como las sumas de abonos que mantengan sus titulares que sean personas naturales o jurídicas o patrimonios de afectación, con domicilio o residencia en Chile o que se hayan constituido o establecido en el país.
De este modo, el SII recibirá anualmente la información sobre cuentas corrientes bancarias, depósitos a plazo, depósitos a la vista o vales vista, cuentas a la vista, cuentas de ahorro a plazo, cuentas de ahorro a la vista, cuentas de ahorro a plazo para la vivienda, cuentas de ahorro a plazo con giros diferidos, entre otros productos.
El detalle de la información que se deberá proporcionar a la autoridad tributaria incluye la identificación de la entidad financiera, identificación del titular, periodo de reporte, el tipo de producto, número de registro interno del producto, monto, estado de vigencia del producto y fecha de cierre del producto, cuando corresponda.
Cabe destacar que los bancos e instituciones financieras estarán obligados a informar el saldo o valor, así como la suma de los abonos efectuados a los productos o instrumentos a reportar pertenecientes a los titulares de éstas...
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