Oficio del SII señala que donaciones revocables no constituirían elusión tributaria
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 20 January 2022 |
El pasado 4 de enero, el Servicio de Impuestos Internos publicó el Oficio N° 34 de 2022, en el cual aclara los impuestos a pagar en las donaciones revocables, lo cual difiere del criterio aplicado pocos días antes en el Catálogo de Esquemas Tributarios.
La Ley N° 21.210 modificó la Ley sobre Impuesto a las Herencias, Asignaciones y Donaciones (Ley N° 16.271), precisando -entre otros aspectos- que para efectos de dicha ley se entenderá por donación lo dispuesto en el artículo 1386 del Código Civil (CC), artículo que se refiere a las donaciones irrevocables.
Sin embargo, el CC también otorga a las donaciones revocables el carácter de “legado anticipado o herencia” y al donatario, los derechos y las obligaciones de un usufructuario.
En su oficio, el SII confirma los siguientes puntos respecto de las donaciones revocables:
a) La Ley N° 16.271 solo grava con impuesto a las donaciones irrevocables. Las donaciones revocables no se afectan con el impuesto a las donaciones.
b) El bien donado aumenta el patrimonio del donatario, pero dicho incremento patrimonial califica como ingreso no constitutivo de renta, según mención expresa de la Ley sobre Impuesto a la Renta (LIR).
c) Los donatarios deberán pagar impuesto a la herencia por el bien donado al momento de fallecer el donante, si no ha revocado previamente la donación.
d) El donatario, como usufructuario del bien objeto de la donación revocable, deberá tributar con los impuestos de la LIR por las rentas que produzca la cosa donada.
En virtud de lo anterior, el SII confirma que producto de la Ley 21.210, la donación revocable naturalmente implica el traspaso del usufructo de un bien al donatario sin el pago de impuesto alguno, seguido de la disminución posterior de las rentas del donante (y por ende del Impuesto Global Complementario IGC), efecto natural y obvio de la donación.
Sorprendentemente, en el nuevo Catálogo de Esquemas Tributarios publicado pocos días antes de este oficio, el SII parece plantear algo distinto, calificando como elusivo un caso de donación revocable, si dicha donación se realiza “solo para diferir el...
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