Criptoactivos y tributación
Published date | 05 May 2022 |
Author | Andres Pumarino |
“se habrían adquirido criptoactivos a través de una plataforma chilena para el intercambio de criptomonedas, en la que se efectuó la compra de bitcoins (BTC) y ethereum classic (ETC).”
Luego, se habrían girado algunos BTC para ser convertidos en pesos chilenos y transferidos a una cuenta bancaria chilena.
Agrega, que posteriormente habría adquirido BTC que actualmente se encontrarían depositados en una billetera digital o wallet sin ser girados, consultando si debe declarar los criptoactivos que mantiene en su billetera digital.
Lo que dice el #SII:
“(…) supuesto que la peticionaria es una persona natural que no desarrolla actividades gravadas con el impuesto a la renta de primera categoría, se informa que el tratamiento tributario de las rentas obtenidas en la enajenación de criptoactivos se contiene en la letra m) del N° 8 del artículo 17 de la Ley sobre Impuesto a la Renta (LIR)1 , por lo que el mayor valor obtenido en la enajenación de criptoactivos, se grava con impuesto global complementario (IGC) o impuesto adicional (IA), dependiendo de si el contribuyente tiene o no domicilio o residencia en Chile. “
“(…) teniendo presente que entre las rentas contempladas por el artículo 54 de la LIR se consideran las del N° 8 del artículo 17 de la LIR, se deberá presentar una declaración anual de impuesto a la renta por las rentas...
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