SII aclara condiciones para el uso de contribuciones como crédito para proyectos inmobiliarios
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 26 October 2020 |
El Servicio de Impuestos Internos (SII) publicó -el pasado 15 de octubre- el Oficio Nº 2286 en el cual aclara la fecha y monto del uso de contribuciones como crédito contra el Impuesto de Primera Categoría en el caso de un proyecto inmobiliario con varias unidades en venta.
La consulta se refiere al caso de un proyecto inmobiliario que incluye varias unidades de departamentos en venta, pero que aún pende la recepción definitiva de las obras de edificación de cada una de las unidades de departamento, y la activación del rol de avalúo de cada uno de ellos.
Frente a ello, el SII aclara que las contribuciones pueden utilizarse como crédito contra el Impuesto de Primera Categoría generado por la venta de las unidades de departamentos, siempre que las éstas se encuentren pagadas al momento de presentar la respectiva declaración del impuesto y que las obras en edificación cuenten con la recepción definitiva.
El monto de las contribuciones a rebajar como crédito es el que se haya pagado por cada uno de los inmuebles en stock que se encuentran a la venta, independiente de que el comprobante de pago de las contribuciones indique el rol matriz o el rol definitivo que se asigne a departamento.
SII SE REFIERE A LA REBAJA COMO GASTO DE INTERESES Y...
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