PROYECTO DE LEY QUE MODERNIZA LA LEGISLACIÓN TRIBUTARIA INCORPORA MODIFICACIONES A LA NORMA GENERAL ANTIELUSIVA
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 16 October 2018 |
Por: Fernanda Sarratea, asociado Garnham Abogados.
La iniciativa ingresada recientemente a la Cámara de Diputados, contempla diversos cambios que buscan dar mayor seguridad jurídica a los contribuyentes. Para ello, restringe las facultades del Servicio de Impuestos Internos (SII) para invocar la Norma General Antielusión (NGA) y le prohíbe aplicar los principios generales del abuso de derecho o sustancia sobre forma, de manera independiente del procedimiento asociado dicha norma.
Las modificaciones más relevantes a la NGA contempladas en el Proyecto de Ley que Moderniza la Legislación Tributaria son:
1.- El nuevo requisito para la aplicación de la NGA (por abuso de las formas jurídicas), consistente en que los actos o contratos sean “notoriamente artificiosos” para conseguir el resultado obtenido, de modo de que se aplique sólo en casos de operaciones irregulares o viciadas;
2.- La eliminación del requisito de “relevancia” de los efectos no tributarios para excluir la aplicación de la NGA, lo que en forma extrema podría llevarnos a pensar que basta que se generen efectos jurídicos o económicos “irrelevantes” (distintos a los tributarios) para excluir la aplicación de la NGA;
3.- La imposibilidad para el SII de aplicar una...
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