SII confirma forma de facturar sobrecostos de construcción en una obra concesionada
Law Firm | Garnham Abogados |
Published date | 07 January 2021 |
El pasado 21 de diciembre, el Servicio de Impuestos Internos (SII) publicó el Oficio N° 2996 sobre la facturación de sobrecostos asociados a la construcción de una obra concesionada, indicando que cuando la construcción no se paga con la concesión temporal del derecho a explotar la obra, tales sobrecostos no deben ser facturados.
En materia de concesiones, tanto la determinación del impuesto de primera categoría (IDPC) de la Ley sobre Impuesto a la Renta (LIR), como la determinación del Impuesto al Valor Agregado (IVA) tienen reglas muy particulares, desde “ingresos brutos” que no son brutos, amortización de costos de construcción en un cierto número de meses, y reconocimiento de ingresos fictos, por nombrar algunos.
Ante una solicitud del inspector fiscal de la obra concesionada, que solicitaba la emisión de una factura sin IVA por corresponder a montos en exceso del presupuesto que no iban a ser pagados por el Fisco, la concesionaria solicitó confirmar que en ese caso no debía emitirse factura alguna. Esto debido a que solo correspondería emitir factura por los montos que serán efectivamente pagados al constructor y que, en caso de emitirse, el IVA debía ser enterado al Fisco por el cliente o mandante.
En este caso a primera vista chocaban dos normas. Por una parte, la regla general, que solo obliga a facturar lo que corresponde ser pagado por el cliente, y en donde los excesos o sobrecostos, lejos de ser “trasladados” al cliente o...
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