Contraloría - Dictamen N° 57156 2015

La Contraloría aclara que el cobro de patente municipal por arriendo de inmueble procede si se comprueba ejercicio efectivo de actividad gravada, no siendo suficiente el domicilio tributario ni la mera percepción de cánones.

• A taxpayer questioned the Municipalidad de Providencia's authority to charge a municipal patent on a leased property, where the property is located in a different commune, despite the taxpayer's tax domicile being in Providencia. The taxpayer initiated commercial activities in 2009, declared its own capital, and fixed its tax domicile in Providencia.
• Article 25 of DL 3063/79 mandates proportional payment of municipal patents by business units, based on worker count, and requires the taxpayer to declare total workers to the head office municipality, which then allocates proportions to linked municipalities.
• For the purposes of Article 25 of DL 3063/79, "casa matriz" (head office) is defined as the office, local, or establishment where the company's management or general direction oper...