Presidente envía al Congreso proyecto de ley que elimina o reduce exenciones tributarias
Law Firm | Garnham Abogados |
Published date | 21 September 2021 |
En el marco del fortalecimiento y ampliación del Pilar Solidario, el Presidente de la República remitió al Congreso un Mensaje de Ley Corta de Pensiones. El proyecto busca mejorar el Sistema de Pensiones Solidarias, ampliando la cobertura del 60% al 80% y aumentando los montos para que ningún pensionado quede bajo la línea de la pobreza.
Además, establece un nuevo seguro de lagunas para los cesantes, para proteger a quienes no están cubiertos por el seguro de cesantía.
Para financiar estas medidas, el proyecto de ley plantea la eliminación o restricción de exenciones tributarias vigentes, entre lo que destaca:
1.- Se reemplaza el actual ingreso no renta en la ganancia por enajenación en Bolsa de acciones con presencia bursátil, contemplado en el Art. 107 de la Ley de Impuesto a la Renta (LIR), por un impuesto único de tasa 5%, incluso respecto de las llamadas acciones “crías”. La actual exención se mantiene solo para inversionistas institucionales.Este impuesto deberá ser retenido por la institución intermediaria en la operación y entraría en vigencia en un plazo de seis meses a contar de la publicación de la ley.
Además, el proyecto otorga al enajenante la posibilidad de escoger el costo tributario de las acciones entre: (a) el precio de cierre oficial del valor respectivo al 31 de diciembre del año de adquisición y por orden de antigüedad, o bien (b) aplicando las normas generales de costo de la LIR (costo corregido por IPC).
Finalmente, se contempla una norma transitoria que otorga como costo el precio de cierre oficial del valor respectivo al 31 de diciembre del año 2021, solo para acciones adquiridas antes de vigencia de esta modificación.
2. Eliminación del...
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