SII aclara efectos tributarios de fusión internacional
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 20 August 2020 |
El pasado 6 de agosto, el Servicio de Impuestos Internos (SII) publicó el Oficio N° 1511, el cual se pronuncia sobre los efectos tributarios de una fusión inversa internacional, donde una sociedad extranjera absorbe a su matriz chilena.
Por Catalina Concha , asociada Garnham Abogados.
Lo establecido en este Oficio resulta relevante, ya que nuestra legislación no regula los efectos tributarios de las reorganizaciones internacionales. Si bien hubo un intento en el proyecto de modernización tributaria, éste no prosperó.
Este Oficio busca resolver dudas presentes hace largo tiempo, encontrando un tímido precedente en el Oficio N° 592 de 1998, el que, sin pronunciarse en detalle sobre los efectos tributarios de la operación consultada, ni sobre la eventual aplicación de las normas de término de giro, reconoció en cierto modo el principio de neutralidad tributaria que ampara a las fusiones, tanto respecto del canje de acciones que ocurre producto de la fusión, como respecto del valor en que se deben registrar los activos de la absorbida, incluso cuando la sociedad absorbente es extranjera.
En su consulta, el contribuyente (alejado de las conclusiones del SII) por una parte argumenta que sería posible eximirse de dar aviso de término de giro si la sociedad extranjera absorbente se hace responsable de los impuestos que adeudare la sociedad chilena fusionada, y por la otra sostiene que en dicha fusión no debieran aplicarse el impuesto de término de giro del artículo 38 bis de la Ley sobre Impuesto a la Renta (LIR).
El SII, mediante este Oficio, determinó lo siguiente:
1. Se...
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