SII aclara aplicación de sobretasa al Impuesto Territorial
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 04 May 2020 |
El pasado 9 de abril de 2020, el Servicio de Impuestos Internos publicó la Circular Nº 28 que imparte instrucciones en relación con la sobretasa en materia de Impuesto Territorial contenida en la Ley N° 17.235 sobre Impuesto Territorial, con motivo de la publicación de la Ley Nº 21.210 que moderniza la legislación tributaria.
Con motivo de la última reforma tributaria, en la Ley N° 17.235 sobre Impuesto Territorial se introdujo una obligación adicional para contribuyentes dueños de uno o más inmuebles, sean estos dueños personas naturales, jurídicas o entidades sin personalidad jurídica, consistente en pagar un monto de dinero por concepto de sobretasa al Impuesto Territorial, de manera adicional al monto por concepto de contribuciones.
Esta sobretasa comenzará a regir desde este año tributario 2020, y se calculará sobre la sumatoria de los avalúos fiscales de todos los inmuebles inscritos en el Conservador de Bienes Raíces a nombre del contribuyente al 31 de diciembre del año comercial anterior, independiente de si son agrícolas o no agrícolas y de su destino, configurando así el avalúo fiscal total.
La ley establece que no se encontrarán gravados los inmuebles que sean propiedad de contribuyentes acogidos al régimen Pro Pyme, sean estos inmuebles casa matriz o sucursales, y sea que estén...
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