SII aclara plazos y efectos tributarios de la adquisición de residencia tributaria
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 27 December 2021 |
El pasado 21 de diciembre, el Servicio de Impuestos Internos publicó el Oficio N° 3602, en el aclara la situación de un extranjero que ha ingresado a Chile antes de la modificación de la regla sobre residencia tributaria.
La Ley N° 21.210 modificó el Código Tributario, estableciendo ahora que la residencia tributaria se adquiere por toda persona natural que permanezca en Chile, en forma ininterrumpida o no, por un período o períodos que en total excedan de 183 días, dentro de un lapso cualquiera de doce meses, desde la fecha de ingreso de la persona a Chile, acreditada o visada con los documentos o autorizaciones otorgados por las entidades competentes.
Antiguamente, era necesario permanecer más de seis meses en un año calendario, o más de seis meses en total, dentro de dos años tributarios consecutivos.
Esta modificación entró en vigencia a partir del primero de enero de 2020, por lo que cabe preguntarse qué ocurre con aquellas personas que ingresaron a Chile poco antes de esta modificación.
La misma Ley estableció que la residencia tributaria se deberá determinar conforme a la nueva normativa. Por tanto, si una persona ingresó a Chile antes del primero de marzo de 2020, y aún sigue en el país luego de dicha fecha, deberá haber permanecido en Chile por 183 días dentro de un lapso cualquiera de doce meses para adquirir...
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