SII SIMPLIFICA PROCEDIMIENTO PARA HACER USO DE CRÉDITO PAGADO POR IMPUESTOS EN EL EXTRANJERO
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 27 February 2018 |
A partir del año tributario 2018, los contribuyentes que deseen hacer uso del crédito por impuestos pagados en el extranjero establecido en el artículo 41 de la Ley sobre Impuesto a la Renta, podrán hacerlo con la sola presentación de la Declaración Jurada Anual sobre Operaciones en el Exterior (Formulario Nº 1929).
Este mecanismo, establecido en la Resolución Ex. N° 17, del 20 de febrero de 2018, busca facilitar el cumplimiento de los contribuyentes en torno a sus obligaciones de entrega de información.
Esto, ya que establece un procedimiento alternativo para la inscripción en el Registro de Inversiones en el Extranjero (ver Resolución Exenta SII N° 50 de 2011), mediante el cual por el solo hecho de presentar el Formulario N° 1929 antes del 31 de marzo del año tributario en el cual corresponde efectuar la declaración, se entenderá que el contribuyente se ha incorporado a dicho registro.
Cabe destacar que el plazo para presentar el Formulario Nº1929 ante el...
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