Proyecto de Ley de Reforma Tributaria contempla diversas modificaciones a la Ley de Impuestos a las Ventas y Servicios
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 27 July 2022 |
El pasado 7 de julio el Gobierno ingresó al Congreso el proyecto de Ley de Reforma Tributaria, el cual contempla diversas modificaciones a la Ley de Impuesto a las Ventas y Servicios.
Algunas de las principales modificaciones son:
Cambio de sujeto administrativo: Los operadores de tarjeta no solo deberán retener, sino que podrá establecerse que recarguen, declaren y paguen IVA en las operaciones con o hacia el extranjero. El cambio de sujeto en importaciones ahora será decretado por el SII, pudiendo decretarse ahora incluso respecto del intermediario en la prestación de servicios extranjeros que se aprovechen en Chile.
Territorialidad en los servicios: Se reduce de dos a solo una la necesidad de concurrencia de las hipótesis para presunción de utilización del servicio en Chile. Se incorpora además una nueva causal – Información que proporciones el usuario al momento de registro en plataforma o servicio extranjera.
Arrendamiento de inmuebles: Solo quedarán afectos a IVA los arrendamientos de inmuebles con instalaciones que permitan el ejercicio de una actividad comercial o industrial, dejando de estar afecto el arrendamiento de inmuebles amoblados.
Norma especial antielusiva: El SII puede liquidar y girar el IVA sobre venta de activo inmovilizado en casos de reorganización empresarial, cuando ha tenido por objeto evitar el impuesto. El SII puede además recalificar la venta de acciones, derechos sociales, cuotas, bonos u otros títulos convertibles, cuando se hizo con el objeto de evitar el IVA por la venta del activo subyacente.
Base imponible: El SII, por...
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