TRATADO DE DOBLE TRIBUTACIÓN CON URUGUAY COMIENZA A REGIR PARA RENTAS OBTENIDAS A CONTAR DE ENERO DE 2019
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 30 January 2019 |
El 24 de enero recién pasado se publicó en el Diario Oficial el Decreto N° 271, de 2018 del Ministerio de Hacienda, que promulga el Convenio entre el Chile y Uruguay para eliminar la doble imposición con relación a los impuestos sobre la renta y sobre el patrimonio, y para prevenir la evasión y elusión fiscal.
Por Patrick Humphreys, Socio Garnham Abogados
Si bien el decreto promulgatorio acaba de ser publicado en el Diario Oficial, dicho Convenio entró en vigor el 5 de septiembre de 2018 y se aplicará respecto de los impuestos que afecten las rentas obtenidas a contar del 1 de enero de este año.
Este tratado aumenta a 33 el número de convenios que Chile tiene actualmente vigente con otros países, los que buscan aliviar el impacto económico que un doble pago de impuestos tiene sobre los contribuyentes respecto de algunas rentas.
Así, este convenio busca que los contribuyentes paguen impuestos a la renta solo en el país en que el beneficiario de dicha renta tenga su domicilio o residencia, liberándolas de dicho impuesto en el país desde el cual ellas se pagan. En otras palabras, este convenio sigue el modelo de la OCDE, en que la renta se grava en el país de residencia y no en el país fuente de dicha renta.
De este modo, por ejemplo, si una empresa chilena presta un servicio a una empresa en Uruguay, el pago que se le haga desde este último país por sus servicios (beneficio empresarial) solo pagará impuesto a la renta en Chile, no siendo afectada por dicho gravamen en Uruguay.
Con todo, es necesario tener presente que no todas las rentas siguen la misma suerte, ya que existen varios casos en que ellas pueden...
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