SII - Circular N°67 (24/12/2014)

Esta circular explica la modificación del artículo 97 N° 20 del Código Tributario por Ley N° 20.780, sancionando la deducción indebida de gastos y uso de crédito fiscal para vehículos y supermercados sin cumplir requisitos legales.

• Law N° 20.780, dated September 29, 2014, modified Article 97, numeral 20, of the Código Tributario (Decreto Ley N° 830, de 1974).
• The modification added a provision that imposes the same fine for deducting expenses or using tax credit related to vehicles and purchases in supermarkets/similar businesses when the requirements of Article 31 of the Ley sobre Impuesto a la Renta are not met.
• The updated Article 97, numeral 20, sanctions, among other things, the reiterated deduction as expense or use of tax credit by taxpayers (excluding listed public companies) for disallowed disbursements or credits.
• The new infraction specifically covers the deduction as expense (Impuesto de Primera Categoría) of vehicle-related outlays that fail to comply with Article 31 of the Ley sobre Impuesto a l...