SII informa tratamiento tributario de variación del tipo de cambio en inversiones en el extranjero
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 22 September 2021 |
El pasado 9 de septiembre, el Servicio de Impuestos Internos (SII) publicó el Oficio Nº 2390, en el cual informa sobre el tratamiento tributario de la variación del tipo de cambio en inversiones en moneda extranjera, para contribuyentes de Impuesto Global Complementario (IGC) que no se encuentran obligados a llevar contabilidad.
El SII confirma que los contribuyentes de IGC que no declaran sus impuestos en base a contabilidad pueden determinar el resultado tributario en la enajenación de moneda extranjera, considerando la diferencia entre el tipo de cambio al momento de adquirir las monedas extranjeras y el tipo de cambio al momento de su venta.
El reconocimiento de variaciones de tipo de cambio por parte de los contribuyentes se hará al momento de la enajenación de tales divisas, por la venta o reconversión a pesos chilenos, no estando obligados a reconocer dichas variaciones mientras la divisa se mantenga en su poder.
Tomando como base lo anterior, para valorar los bienes y rentas de inversiones extranjeras declaradas en el Formulario N° 1920 -bajo el proceso establecido en el artículo 24 transitoria de la Ley N° 20.780- los valores en moneda extranjera se deben convertir a moneda nacional, de acuerdo al tipo de cambio informado para la respectiva moneda extranjera por el Banco Central de Chile, correspondiente al día hábil...
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