Prorrogan plazos para pago de IVA y otros impuestos regulados en la Ley sobre Impuesto a las Ventas y Servicios
Law Firm | Garnham Abogados |
Published date | 24 June 2021 |
El pasado 22 de junio, el Ministerio de Hacienda publicó el Decreto Nº 997, en el cual se prorroga hasta octubre de 2021 el plazo para el pago de los impuestos regulados en la Ley sobre Impuesto a las Ventas y Servicios (LIVS), por los meses de junio, julio, agosto y septiembre.
El decreto -que modifica el Decreto Supremo Nº 611, del 9 de abril de 2021- señala que la prórroga solo beneficia a aquellos contribuyentes que hayan experimentado una disminución de, al menos, un 20% respecto al promedio de sus operaciones declaradas en el mismo periodo de 2019.
De este modo, a contar de octubre de este año:
- Los contribuyentes que cumplan con los requisitos para acogerse al Régimen Pro Pyme, deberán pagar el impuesto en doce cuotas mensuales, iguales y reajustadas.
- Los contribuyentes cuyo promedio anual de ingresos brutos exceda de UF 75.000, pero que sus ingresos anuales no excedan de UF 350.000, deberán pagar el impuesto...
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