Corte Suprema acoge solicitud de empresa con amplitud de giro para utilizar crédito al impuesto específico del diésel
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 30 March 2021 |
La Corte Suprema rechazó un recurso de casación en el fondo interpuesto por el Servicio de Impuestos Internos (SII), en que buscaba anular la decisión del Segundo Tribunal Aduanero y Tributario de Santiago (TTA) y la Corte de Apelaciones de Santiago (ICA), que acogió parcialmente un reclamo tributario, estableciendo que una empresa del giro de transporte de carga y movimientos de tierra puede utilizar el crédito por impuesto específico del diésel industrial, respecto a las actividades de movimiento de tierra.
Cabe tener presente que el impuesto específico del diésel industrial puede ser utilizado por empresas en determinadas actividades que describe la Ley 18.502 y el Decreto 311 del año 1986 del Ministerio de Hacienda, entre las que no se encuentra el transporte de carga.
En este caso, al tener la empresa pluralidad de giros, el SII no había permitido utilizar el crédito específico del diésel industrial al contribuyente, debido a que estimó que no era posible distinguir en cuál se efectuaba el gasto en petróleo.
Ante esta decisión, el contribuyente presentó un reclamo tributario, en el cual pudo acreditar en forma específica –por medio de...
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