Oficio del SII sobre IVA validaría atractivo modelo de negocios para empresas extranjeras
Law Firm | Garnham Abogados |
Published date | 10 December 2020 |
El pasado 24 de noviembre, el Servicio de Impuestos Internos (SII) publicó el Oficio Nº 2737, en el cual dictamina que servicios propios de una agencia de negocios prestados por un proveedor chileno a una empresa no domiciliada ni residente en Chile, no se encuentran gravados con Impuesto al Valor Agregado (IVA).
Por Andrés López, asociado Garnham Abogados
En el caso en cuestión, tanto el proveedor del servicio como la empresa extranjera pertenecen a un mismo grupo empresarial. Los servicios a prestar consistirían en “[t]odo tipo de apoyo profesional y administrativo, facilitándole [a la empresa] la importación, distribución y venta de sus productos, proporcionándole personal, instalaciones y experiencia, para la compra y venta de dichos productos en Chile.”
Adicionalmente, se señala que el proveedor, en principio, no necesitaría establecer relaciones con los clientes locales de la empresa extranjera, aunque podrá hacerlo si fuere necesario, pero bajo las instrucciones y orientación de esta última. Sin perjuicio de lo anterior, cualquier relación comercial que lleve a cabo el proveedor, se hará bajo el nombre, cuenta y riesgo de la empresa extranjera.
En este caso, el SII entendió que se trata de servicios propios de una agencia de negocios, ya que “[el] proveedor busca facilitar el desarrollo del negocio de la empresa.”. Sin embargo, considerando que el proveedor solo está autorizado a ofrecer sus servicios a otras entidades del grupo empresarial, no se constituye la figura de la agencia de negocios gravada con IVA.
Este pronunciamiento es consistente con lo que el SII ha resuelto de forma reiterada en los...
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