SII establece que no debe emitirse factura por pago de intereses establecidos en Ley de Pago a 30 Días
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 22 September 2020 |
El Servicio de Impuestos Internos (SII) publicó el pasado 14 de septiembre el Oficio N° 2011, que responde una serie de consultas que se le plantearon en relación con la denominada Ley de Pago a 30 Días, contenida en la Ley N° 21.131 que modificó la Ley N° 19.983, que Regula la Transferencia y Otorga Mérito Ejecutivo a Copia de la Factura.
En este oficio, el SII hace “un nuevo estudio sobre la materia y de los antecedentes proporcionados” y emite varias interpretaciones:
1.- Cambio de criterio respecto a la emisión de factura exenta por pago de intereses: Al igual que en el caso de la comisión por recuperación de pagos, respecto de los intereses establecidos en la Ley de Pago a 30 Días no existe un servicio o venta, por lo que no deben emitirse boletas o facturas exentas o no afectas. Esta conclusión es importante, ya que el SII cambia el criterio expresado en el Oficio N° 1304 de 2019, donde interpretó que sí debía emitirse factura exenta por dichos intereses.
2.- Como consecuencia, no habrá ventas exentas en el período por los intereses, por lo que no deberá hacerse el cálculo de la proporcionalidad de crédito fiscal por IVA soportado en las compras de utilización común.
3.- Al no existir una norma tributaria que establezca el orden de imputación de los pagos parciales, éstos deberán imputarse primero a los intereses y luego al monto de la factura, salvo consentimiento expreso del acreedor, conforme señala el artículo 1595 del Código Civil.
4.- Respecto del acreedor, la condonación solo tendrá efectos tributarios cuando sea realizada por contribuyentes que deban reconocer sus ingresos al momento en que éstos...
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