SII permite prórroga del pago provisional mensual
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 17 April 2020 |
El pasado 13 de abril de 2020, el Servicio de Impuestos Internos (SII) publicó la Resolución Nº 40 que establece beneficios en relación con los pagos provisionales mensuales (PPM), prórroga del pago del impuesto a la renta para las Pyme, devolución de retenciones de impuestos para los trabajadores no dependientes, y devolución de excedentes del impuesto a la renta.
Con motivo de la publicación del Decreto Supremo Nº 420 del Ministerio de Hacienda, la Resolución Nº 40 del SII establece que los contribuyentes obligados a realizar PPM por los meses de abril, mayo y junio de 2020 (correspondiente a los períodos tributarios de marzo, abril y mayo del mismo año respectivamente), podrán eximirse completa o parcialmente de este pago, sin perjuicio de que subsiste la obligación de presentar la declaración correspondiente.
Por su parte, los contribuyentes que al 1 de abril de 2020 cumplan con los requisitos para acogerse al régimen Pro Pyme del artículo 14 letra D) de la Ley sobre Impuesto a la Renta (LIR), podrán prorrogar el pago del impuesto a la renta hasta el 31 de julio de 2020, sin perjuicio nuevamente de que subsiste la obligación de presentar la declaración correspondiente.
Para acceder a este beneficio, se deberá optar expresamente por él al momento de presentar el Formulario N° 22 a través de internet, o solicitarlo a través la aplicación “Impuesto Diferido” contenida en la página web del SII. Cabe destacar que no se cobrarán reajustes, intereses o multas por acogerse a este beneficio.
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