SII MODIFICA AVALÚO DE BIENES RAÍCES NO AGRÍCOLAS UBICADOS EN ÁREAS URBANAS
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 25 July 2019 |
La Circular N° 31 del Servicio de Impuestos Internos, publicada el pasado 12 de julio, imparte instrucciones para la aplicación y revisión de la sobretasa que grava a los bienes raíces no agrícolas sujetos a impuesto territorial ubicados en áreas urbanas, correspondientes a sitios no edificados, propiedades abandonadas o pozos lastreros.
Esta sobretasa está establecida en el artículo 8 de la Ley N° 17.235 sobre Impuesto Territorial, el que señala que los bienes raíces no agrícolas afectos a Impuesto Territorial, ubicados en áreas urbanas y que corresponda a sitios no edificados, propiedades abandonadas o pozos lastreros, pagarán una sobretasa del 100% respecto de la tasa vigente del impuesto.
Dicho artículo fue modificado por la Ley N° 21.078 sobre transparencia del mercado del suelo e impuesto al aumento de valor por ampliación del límite urbano, publicada el 15 de febrero de 2018. La cual establece las siguientes modificaciones: (i) agrega un nuevo requisito para la aplicación de la sobretasa; (ii) amplía el ámbito de aplicación de la sobretasa, ya que actualmente no es relevante que estos bienes raíces...
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