Tratamiento tributario de las criptomonedas en Chile
Published date | 06 December 2018 |
Author | Andres Pumarino |
El SII se ha pronunciado el 18 de mayo de 2018 sobre el tratamiento tributario de las criptomonedas. El SII califica a las criptomonedas como en términos muy generales, el bitcoin es un activo digital o virtual, soportado en un registro digital único denominado blockchain, desregulado, desintermediado y no controlado por un emisor central, cuyo precio está determinado por la oferta y la demanda.
Cabe agregar a este respecto, que ni el bitcoin, ni ningún otro activo digital o también llamados criptomonedas, se consideran en Chile como monedas de curso legal o como monedas extranjeras o divisas .
Por último, y teniendo en cuenta los términos utilizados por el consultante, resulta necesario precisar que el siguiente análisis supone que la actividad que desarrollará XXXXXX SpA será la compra y venta directa de bitcoins o de cualquier otro activo digital o virtual, y no la intermediación de dichas transacciones.”
Asimismo, el valor de adquisición de los bitcoins o de otros activos virtuales o digitales cuyas ventas generan los ingresos brutos del ejercicio correspondiente, podrá deducirse como costo directo en la determinación de la señalada Renta Líquida Imponible, conforme a lo dispuesto en el artículo 30 de la LIR. Los referidos costos deberán acreditarse con los respectivos comprobantes de transferencia electrónica o con las facturas de ventas no afectas a IVA, según corresponda .
Las rentas que XXXXXX SpA obtenga producto de la compra y venta de bitcoins, o de cualquier otro activo virtual o digital, se clasifican en el N° 5, del...
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