SII aclara que servicios prestados en el extranjero para empresas en Chile deberán pagar impuestos en el país
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 12 May 2021 |
El pasado 19 y 20 de abril, el Servicio de Impuestos Internos (SII) publicó los Oficios Nº 979 y 982 de 2021, en los que da cuenta del cambio radical en la tributación de los servicios prestados en el extranjero, producto de Ley que Moderniza la Legislación Tributaria (Ley 21.210).
Tradicionalmente una serie de servicios prestados por personas o entidades extranjeras a contribuyentes domiciliados o residentes en Chile estaban exentos tanto del Impuesto Adicional (IA) de la Ley sobre Impuesto a la Renta (LIR), así como también de Impuesto al Valor Agregado (IVA), escapando totalmente de la tributación chilena. Este era el caso, por ejemplo, de las “comisiones” mercantiles o financieras, de los servicios de telecomunicaciones internacionales y de las remuneraciones asociadas a procesos de fundición, refinación o similares del Art. 59 N°2 de la LIR.
El año 2013, producto de una modificación al artículo 12 letra E Nº 7 de la Ley sobre Impuesto a las Ventas y Servicios (Ley del IVA), se eliminó la exención del IVA respecto de servicios “prestados en Chile” que no se veían afectados por IA ya fuera por ley interna (como el Art. 59 N°2 citado) o por aplicación de convenios para evitar la doble tributación. De esta manera, un servicio prestado en Chile, eventualmente gravado tanto con IVA como con IA, finalmente solo debía pagar uno de esos impuestos. La situación de los servicios prestados en el extranjero exentos de IA siguió siendo la misma, esto es escapando totalmente de la tributación chilena.
Con la llegada de la Ley que Moderniza la Legislación Tributaria (Ley Nº 21.210), este panorama cambió radicalmente. Esta ley restringió nuevamente el artículo 12 letra E Nº 7 de la Ley del IVA, producto de lo cual varios servicios prestados en el extranjero que históricamente estaban exentos tanto de IVA como de IA, hoy deberán pagar uno de estos impuestos, por el hecho de ser “utilizados en Chile”.
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