Los confusos criterios aplicados por el SII en algunos casos considerados elusivos
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 27 January 2022 |
La introducción de la Norma General Antielusiva (NGA) a nuestra legislación no solo implicó dotar al Servicio de Impuestos Internos (SII) de una herramienta poderosa, sino que generó un efecto disuasivo importante. Se equivocan quienes plantean que se trata de una normativa débil o que la escasa aplicación que el SII ha hecho de ella hace que sea letra muerta.
Por Arturo Garnham, Socio Garnham Abogados
La frontera entre lo lícito y lo ilícito se corrió drásticamente y hoy es imprudente analizar cualquier operación comercial relevante, sin tomar en cuenta la NGA.
Es por ello que se agradece el esfuerzo que ha hecho el SII mediante la publicación y actualización del Catálogo de Esquemas Tributarios, el cual identifica más de 60 figuras potencialmente cuestionables, explicando detalladamente cuáles elementos las hacen merecedoras de estar en esta lista negra.
Esto permite mitigar, al menos en parte, el efecto perverso que la NGA tiene sobre los principios de legalidad tributaria y certeza jurídica. Ya que no nos engañemos, esta norma permite al SII “re caracterizar” una o más operaciones, reemplazando los efectos que le quisieron dar las partes, por otros efectos que conllevan mayores impuestos.
A través de este catálogo, el mercado no solo toma consciencia de los actos que el SII considera potencialmente cuestionables, sino que intenta encontrar factores comunes extrapolables, con miras a disminuir, al menos en parte, la incertidumbre que genera toda NGA.
Lamentablemente, algunos de los nuevos casos incluidos en este catálogo atentarían contra este objetivo.
El Caso 56 de fusión inversa, lejos de implicar abuso o simulación, transparenta la ausencia de control que existe en sustancia, razón por la cual no se justifica la aplicación extraordinaria de impuestos chilenos sobre rentas de entidades extranjeras en forma previa a su reparto a sus dueños. En el Caso 64, la utilidad generada por la...
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