SII confirma que fondos retirados en exceso del FUT forman parte del costo de derechos sociales
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 30 December 2020 |
El pasado 17 de diciembree de 2020, el Servicio de Impuestos Internos (SII) publicó el Oficio N° 2938 sobre el costo tributario de derechos sociales adquiridos con una reinversión proveniente de un retiro en exceso.
El caso trata sobre una persona natural que pretende enajenar derechos sociales, lo cuales fueron adquiridos en un aumento de capital pagado con fondos que provenían en parte de una reinversión de utilidades y en parte de un retiro en exceso de utilidades del Fondo de Utilidad Tributaria (FUT), ambos realizados desde una sociedad de personas durante el año 2007.
Lo anterior significa que la tributación con impuestos finales del monto reinvertido quedó suspendida y la del monto retirado en exceso quedó por ser determinada (hasta que se obtengan utilidades tributables o se haga término de giro) y, en consecuencia, los derechos sociales fueron adquiridos con fondos que, en principio, no habrían completado su tributación.
El año 2011 se hizo el término de giro de la sociedad fuente de la reinversión y del retiro en exceso, sin que ella haya obtenido utilidades con posterioridad al retiro en exceso.
El contribuyente consulta si los retiros en exceso, respecto de los cuales finalmente no se tributó, forman o no parte del costo de los derechos sociales que pretende enajenar.
En relación con lo anterior, el SII señaló que para determinar el costo de los derechos hay que distinguir entre (A) la parte del retiro que corresponde efectivamente a una reinversión y (B) la parte que corresponde al retiro en exceso. Esto debido a que solo la parte del retiro que fue imputada al...
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