SII - Oficio N°2396 (17/10/2011)

Este oficio analiza la procedencia de reinvertir retiros efectuados en 2007 por empresas sujetas al Art. 14 bis LIR, distinguiendo su aplicación según si la empresa era anterior o posterior a la entrada en vigencia de la Ley 20.170 el 1 de enero de 2007.

• Law N° 20.170 modified the fourth paragraph of Article 14 bis of the LIR by replacing the term 'incluso' with 'salvo'.
• This legislative modification establishes that the reinvestment of utilities, as provided in letter c), number 1, letter A) of Article 14 of the LIR, is maintained exclusively for withdrawals made by companies under the simplified regime (Article 14 bis LIR).
• The reinvestment modality specifically requires that the withdrawn funds be invested in other companies that maintain full accounting and FUT registration.
• The modification introduced by Law 20.170 explicitly excludes the reinvestment of withdrawals from companies subject to Article 14 bis LIR when these withdrawals are reinvested in other companies also subject to the Article 14 bis LIR regime.
• The transiti...