SII DETERMINA QUE CRIPTOMONEDAS NO DEBERÁN PAGAR IVA
Law Firm | Garnham Abogados |
Published date | 08 November 2018 |
Por: Patricia Campos, asociado Garnham Abogados.
El Servicio de Impuestos Internos (SII) estableció que las criptomonedas, al igual que los activos digitales o virtuales carecen de corporalidad y, por lo tanto, la venta de tales activos no se encuentra afecta a IVA. Sin perjuicio de lo anterior, los contribuyentes que operen con criptomonedas deberán tributar por las operaciones que realicen.
Mediante el Oficio N°963 del 14 de mayo de 2018, el SII señaló que los bitcoins son “un activo digital o virtual, soportado en un registro digital único denominado blockchain, desregulado, desintermediado y no controlado por un emisor central, cuyo precio está determinado por la oferta y la demanda”.
De este modo, el SII al igual que diversos países, decidió no considerar a las criptomonedas como moneda de curso legal, ni como moneda extranjera o divisa.
Ver AQUÍ más información respecto a la experiencia internacional en tributación de criptomonedas.
El SII estableció que las criptomonedas, al igual que los activos digitales o virtuales carecen de corporalidad y, por lo tanto, la venta de tales activos no se encuentra afecta a IVA. Sin perjuicio de lo anterior, los contribuyentes que operen con...
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