SII SEÑALA QUE COMISIONES POR INTERMEDIACIÓN DE CRIPTOMONEDAS ESTÁN SUJETAS A IVA
Law Firm | Garnham Abogados |
Published date | 27 May 2019 |
El Servicio de Impuestos Internos publicó el pasado 16 de mayo el Oficio N° 1371 en el que reitera que la compra y venta de criptomonedas no está sujeta al pago de IVA, pues se trata de activos digitales o virtuales. Sin embargo, el pago de comisiones por la intermediación de estos instrumentos sí está afecto al pago de este impuesto.
Por Patricia Campos, asociado Garnham Abogados
La autoridad ya había señalado anteriormente (mediante el Oficio N° 963 de 2018) que la compra y venta de criptomonedas por cuenta propia, no se encuentra afecta a IVA, ya que se clasifica dentro del N° 5 del artículo 20 de la Ley sobre Impuesto a la Renta (LIR). Por lo cual, al momento de su comercialización deberá emitirse una factura por ventas y servicios no afectos o exentos de IVA.
Sin embargo, en el caso de las comisiones por servicios de compra y venta de criptomonedas por cuenta de terceros, envío, recepción y depósito de criptomonedas, el SII considera que estos servicios están relacionados a la “intermediación de activos digitales”, y, por lo tanto, se encuentran afectos a IVA. Esto...
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