SII aclara aplicación del IVA en caso de ventas con servicios compuestos
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 08 April 2021 |
El pasado 26 de marzo, el Servicio de Impuestos Internos (SII) publicó el Oficio N° 797, mediante el cual se aclara la aplicación del IVA en caso de prestación de servicios compuestos y ventas.
Con los cambios implementados por la Ley que Moderniza la Legislación Tributaria se modificó la Ley sobre Impuesto a las Ventas y Servicios (LIVS), estableciendo que en caso de que un servicio comprenda conjuntamente prestaciones tanto afectas como no afectas o exentas de IVA, solo se gravarán aquellas que, por su naturaleza y en atención a las normas de la LIVS, se encuentren afectas a este impuesto. Para ello, cada prestación debe ser analizada y valorizada en forma independiente.
En caso de que un servicio comprenda un conjunto de prestaciones que no puedan ser individualizadas, se afectará con IVA la totalidad de éste. Para determinar los valores respectivos, el SII podrá hacer uso de sus facultades de tasación.
En el oficio...
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