Impuestos al patrimonio y de salida: ¿corralito chileno?
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 11 August 2022 |
Por Arturo Garnham, socio de Garnham Abogados
El proyecto de reforma tributaria del gobierno contempla múltiples alzas de impuestos. Sin embargo, es probable que la más ajena a nuestra idiosincrasia sea el impuesto al patrimonio.
Esta ambiciosa propuesta busca determinar el “valor económico” de los activos afectos a este impuesto. Para ello, introduce múltiples reglas de valorización e incluso, en el caso que el contribuyente que se ajuste de buena fe a ellas puede verse enfrentado a un cuestionamiento fiscal posterior, si la autoridad estima que su “valor de mercado” es mayor.
Por otra parte, la norma es restrictiva respecto a la determinación de los pasivos, pues no permite computar las deudas con entidades relacionadas y solo las admite si están asociadas a los activos reportados, lo que conlleva a que en muchos casos el contribuyente vaya a tener que pagar sobre un patrimonio mayor al real. Asimismo, respecto de los fideicomisos o “trusts” el proyecto ordena incluir los activos “en la proporción que corresponda”, a pesar de que tal proporción en muchos casos legalmente no existe, ya que estas estructuras fiduciarias funcionan bajo lógicas distintas a las entidades a las que usualmente utilizamos en Chile.
El impuesto al patrimonio se pretende aplicar anualmente sobre los patrimonios que excedan de las UTA 6.000 (cerca de USD 4,5 millones), contemplando una tasa del 1% por el exceso sobre ese monto y del 1,8% por el exceso sobre UTA 18.000. Como se trata de un impuesto aplicado a las personas naturales residentes en Chile, el afectado por la tasa máxima deberá retirar utilidades por algo más del 2,3% de su patrimonio. El 22% de esa suma deberá destinarse a pagar el nuevo “Impuesto a las Rentas del Capital”, quedando un saldo de 1,8% para el...
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