Gobierno publica ley que modifica el fogape y flexibiliza convenios por impuestos adeudados, para apoyar la reactivación de la economía
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 06 December 2022 |
El 3 de diciembre recién pasado, se publicó en el Diario Oficial la Ley N° 21.514, que modifica el Fondo de Garantía para Pequeños y Medianos Empresarios (FOGAPE) y permite flexibilizar convenios de pago por impuestos adeudados, para apoyar la reactivación de la economía.
En términos generales, esta ley amplía a los microempresarios el acceso a los créditos con garantía del FOGAPE, creando además el nuevo FOGAPE Chile Apoya, que permite acceder a nuevos préstamos con la garantía y bajo las condiciones de dicho fondo.
Por otro lado, esta ley establece que, hasta el 30 de abril de 2023, la Tesorería General de la República deberá excepcionalmente otorgar facilidades de hasta 48 meses para el pago en cuotas periódicas, mensuales y sucesivas, de los impuestos adeudados, vencidos hasta el 30 de junio de 2022.
En estos convenios se condonará la totalidad de los intereses y sanciones por la mora en el pago de los impuestos respectivos, beneficio al que también podrán acceder aquellos contribuyentes que paguen al contado. Asimismo, estos convenios no generarán intereses y multas mientras el deudor se encuentre cumpliendo y mantenga vigente su convenio de pago.
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