Ministerio de Hacienda busca potenciar instrumentos de deuda de oferta pública
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 16 April 2020 |
El pasado 4 de marzo, el Ministerio de Hacienda publicó el Decreto Exento Nº 59, el cual facilita la generación de ganancias de capital liberadas de impuestos en el contexto de lo dispuesto en el artículo 104 Ley sobre Impuesto a la Renta (LIR).
Concretamente, este decreto libera definitivamente de la exigencia de cumplir con un plazo mínimo entre la adquisición y la enajenación de estos instrumentos para acceder al beneficio de considerar como ingreso no constitutivo de renta el mayor valor obtenido de la enajenación de estos instrumentos.
El artículo 104 de la LIR fue incorporado por la Ley Nº 20.343 en el año 2009, con motivo de la crisis financiera del año 2008. Ello tuvo por objeto el recuperar y mantener la confianza en la economía y mejorar las condiciones de financiamiento para personas y empresas, a través de la promoción del mercado no bancario mediante la transacción instrumentos de deuda de oferta pública.
Para ello, estableció el beneficio de considerar como ingreso no constitutivo de renta el mayor valor obtenido de la enajenación de instrumentos que cumplan con los siguientes requisitos:
- que se trate de instrumentos deuda de oferta pública inscritos en el Registro de Valores;
- que hayan sido emitidos en Chile; y
- que se establezca en la escritura de emisión que se acogen a este beneficio, debiendo cumplir además con ciertos requisitos respecto de los intereses asociados.
A su vez, se establecieron dos requisitos adicionales no copulativos:
- que entre la adquisición y la enajenación transcurra una hora como plazo mínimo (plazo establecido mediante el Decreto Supremo Nº 581 de 14 de abril...
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