SII instruye forma de denunciar incumplimientos relacionados al IVA a servicios digitales
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 09 March 2021 |
El pasado 3 de marzo, el Servicio de Impuestos Internos (SII) publicó la Resolución Nº 26 de 2021, en la que establece el procedimiento para la denuncia de contribuyentes que hayan incumplido normas tributarias relativas a la declaración y pago del IVA que grava los servicios digitales.
Desde el 1 de junio de 2020, se encuentran gravados con IVA los servicios digitales, específicamente: a) servicios de intermediación de servicio o de ventas, siempre que estas últimas den origen a una importación; b) suministro o entrega de contenido entretenimiento digital; c) puesta a disposición de software, almacenamiento, plataformas o infraestructura informática; y d) publicidad.
Los contribuyentes no domiciliados ni residentes en Chile que presten este tipo de servicios para ser utilizados en Chile por personas naturales y jurídicas que no sean contribuyentes de IVA, quedan sujetos a un régimen de tributación simplificada según las reglas de la Ley sobre Impuesto a las Ventas y Servicios.
Tales contribuyentes deberán inscribirse en el régimen de tributación simplificada, para lo cual deberán completar el Formulario de Registro Régimen Tributación...
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