SII - Oficio N°1920 (03/09/2020)

El oficio informa que el plazo de doce meses para el tratamiento tributario de donaciones bajo Ley N° 16.282, iniciado el 18 de marzo de 2020, vence el 18 de marzo de 2021, con posibilidad de prórroga.

• Article 19 of Law N° 16.282 establishes that its preceding articles, including those concerning donations, are applicable for a period of twelve months from the date of a declared catastrophe, limited to designated affected zones, and may be extended by presidential decree for an equal duration.
• Article 7 of Law N° 16.282 provides the specific tax treatment for donations made on the occasion of a catastrophe or public calamity, with applicable instructions issued by Circular N° 32 of 2020.
• In the context of the COVID-19 pandemic, the "date of the catastrophe" for the application of Law N° 16.282 is determined by the date the state of constitutional exception of catastrophe was declared.
• The state of constitutional exception of catastrophe due to public calamity throughout Chile was...