Entran en vigencia beneficios tributarios para personas y Mipymes
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 01 April 2020 |
Hoy se publicó en el Diario Oficial el Decreto N° 420 de 2020, que establece medidas tributarias para apoyar a las familias, trabajadores y a las micro, pequeñas y medianas empresas (Mipymes) ante las dificultades generadas por la propagación de la enfermedad Covid-19 en Chile.
Dentro de las medidas adoptadas por el Ejecutivo, podemos destacar:
1. Posterga el plazo de pago del IVA: Se prorroga a las Mipymes el plazo para pagar el IVA que se debe declarar y pagar en abril, mayo y junio de 2020, debiendo pagarse en doce cuotas mensuales, iguales y reajustadas a contar de julio de 2020. Para los contribuyentes cuyos ingresos están sobre los límites del régimen Mipyme pero no exceden las UF 350 mil, el pago se posterga también a julio de 2020 pero deberá pagarse en seis cuotas mensuales, iguales y reajustadas.
2. Elimina la obligación del Pago Provisional Mensual (PPM): Se faculta al Servicio de Impuestos Internos (SII) para eliminar (condonación) la obligación de pagar PPM para todos los contribuyentes para los meses de abril, mayo y junio de 2020, lo que debe hacerse efectivo a través del respectivo formulario 29 y 50.
3. Prorroga pago de contribuciones: Se prorroga el pago de la primera cuota del impuesto territorial que vence el 30 de abril, que deberá pagarse en tres cuotas iguales y reajustadas, en los plazos de la segunda, tercera y cuarta cuotas. Aplica solo para (i) contribuyentes personas naturales propietarios de inmuebles cuyo avalúo no exceda de 130 millones de pesos a marzo de 2020; y (ii) empresas que, directamente o en conjunto con sus relacionadas, tengan ingresos que no excedan de UF 350 mil.
4. Anticipa devolución de renta: Se faculta al SII para realizar el pago anticipado de la devolución de impuestos a la renta para personas naturales y Mipymes.
5. Prorroga pago de impuesto a la renta: Se prorroga al 31 de julio de 2020 el pago del impuesto a la renta de las Mipymes correspondiente al año tributario 2020.
6. Devuelve retenciones a emisores de boletas de honorarios: Se instruye al SII y a la Tesorería General de la República (TGR) para que...
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