Empresas de mayor tamaño no podrán suscribir acuerdos con empresas de menor tamaño para exceder pago a 30 días
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 08 April 2020 |
El pasado 3 de abril se publicó en el Diario Oficial la Ley N° 21.217, que modifica la Ley N° 19.983 que regula la transferencia y otorga mérito ejecutivo a copia de la factura, con el fin de limitar los acuerdos de plazo de pago excepcional en casos de empresas de menor tamaño emisoras de facturas.
Esta ley limita la posibilidad de que las partes puedan pactar de común acuerdo un plazo de pago superior a los 30 días en el caso en que participen, por una parte, empresas de menor tamaño (vendedoras o prestadoras de servicios definidas en la Ley N° 20.416) y, por otra, empresas que superen el valor más alto de los ingresos anuales indicados en la referida ley, como compradoras o beneficiarias del bien o servicio.
Sin perjuicio de lo anterior, establece que excepcionalmente estos acuerdos podrán pactarse, si el plazo de pago de la factura que exceda de los 30 días señalados se establece en beneficio de la empresa de menor tamaño acreedora, y solo en aquellos casos que contemplen realización de pruebas, pagos anticipados, parcializados o por avances.
De esta forma, esta disposición modifica lo establecido en la Ley N° 21.131, conocida comúnmente como la Ley de Pago a 30 Días, respecto a que las partes puedan pactar de común acuerdo un plazo distinto y que exceda al señalado anteriormente, siempre que el acuerdo conste por escrito, sea suscrito por quienes concurran a él y no...
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