SII regula acreditación de devoluciones, disminuciones o retiros de capital provenientes de entidades en el extranjero
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 29 October 2020 |
El pasado 23 de octubre, el Servicio de Impuestos Internos (SII) publicó la Resolución Nº 135, en la que establece los requisitos para que las devoluciones, disminuciones o retiros de capital provenientes de inversiones en entidades en el exterior no queden afectas en Chile a impuestos de la Ley sobre Impuesto a la Renta, hasta el monto del capital invertido (de manera que solo quede afecto el mayor valor obtenido) y cómo proceder cuando no fueron cumplidos.
Estos requisitos son:
- Haber realizado oportunamente la inscripción de la inversión inicial y sus modificaciones mediante la Declaración Jurada Nº 1929; y
- Acreditar el monto y naturaleza de las inversiones realizadas con instrumentos públicos o certificados de autoridades competentes del país extranjero.
En caso de no haber cumplido con lo anterior, la resolución establece la forma y plazo para que los contribuyentes que se encuentren en el supuesto señalado puedan obtener el mismo resultado, para lo cual deberán acreditar fehacientemente la inversión y la devolución, disminución o retiro de capital, mediante un proceso que involucra:
- Análisis de la devolución de capital;
- Acreditación del capital aportado en la entidad extranjera, incluyendo sus modificaciones posteriores;
- Información relativa a la entidad extranjera, en el ejercicio en que se realizó la devolución...
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