SII instruye sobre registro de instituciones financieras extranjeras beneficiadas con tasa especial de 4 por ciento de Impuesto Adicional
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 20 August 2021 |
El pasado 13 de agosto, el Servicio de Impuestos Internos (SII) publicó la Resolución Nº 95, en la cual instruye sobre el procedimiento de inscripción de instituciones financieras extranjeras que reciban intereses provenientes de Chile.
La ley que modernizó la legislación tributaria (Ley N° 21.210) modificó el Artículo 59 de la Ley sobre Impuesto a la Renta (LIR) referente a la tasa rebajada del 4% del Impuesto Adicional aplicable a intereses pagados a instituciones bancarias o financieras extranjeras o internacionales por créditos otorgados desde el exterior.
Dicha modificación, intenta evitar que operaciones en que el beneficiario final de los intereses sea una persona distinta de la institución financiera acreedora (por ejemplo, las operaciones “back to back”) accedan al beneficio especial del 4%.
Para acceder a este beneficio estará prohibido estructurar el crédito de forma tal que la institución financiera “los transfiera” a otra persona o entidad domiciliada o residente en el extranjero.
Sin embargo -y por razones que desconocemos- entendemos que la norma permitiría, en sentido contrario, que estos intereses sean “transferidos” a un contribuyente local.
Para resguardar el cumplimiento de este nuevo requisito, la institución financiera deberá emitir y entregar al pagador de los intereses una declaración en la que deje constancia que no ha celebrado un acuerdo estructurado en los términos señalados.
Adicionalmente, para estos efectos, la ley define más precisamente el concepto de instituciones financieras que pueden acceder a esta tasa preferencial.
Para lo anterior, mediante la Resolución N° 95 el SII actualizó el procedimiento de inscripción en el “Registro voluntario de instituciones financieras extranjeras o internacionales” (Registro), estableciendo los requisitos formales que deben cumplirse, el procedimiento de inscripción y las obligaciones relacionadas al...
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