¿Cómo deben acreditar residencia las personas residentes en países con los que Chile ha suscrito convenios de doble tributación?
| Jurisdiction | Chile |
| Law Firm | Garnham Abogados |
| Published date | 05 March 2019 |
El pasado 30 de enero, el Servicio de Impuestos Internos (SII) publicó la Resolución N°11 que imparte instrucciones relativas a la forma de acreditar la residencia de inversionistas extranjeros que residan en países con los que Chile mantenga un convenio para evitar la doble tributación (CDT) y que perciban rentas, dividendos o utilidades de empresas chilenas acogidas al régimen semi integrado, consagrado en el artículo 14 B de la Ley sobre Impuesto a la Renta (LIR).
Las instrucciones contenidas en esta Resolución son de gran importancia para aquellas empresas chilenas acogidas al régimen semi integrado, cuyos accionistas o socios sean inversionistas extranjeros con residencia en países con los que Chile mantenga un CDT. Esto porque la ley excepcionalmente les permite utilizar el 100% del crédito por impuesto de primera categoría contra el impuesto...
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