{"id":2647,"date":"2019-05-20T21:51:51","date_gmt":"2019-05-20T21:51:51","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=2647"},"modified":"2020-12-26T02:30:32","modified_gmt":"2020-12-26T02:30:32","slug":"exportadores-de-servicios-normas-regulatorias","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/","title":{"rendered":"EXPORTADORES DE SERVICIOS – NORMAS REGULATORIAS"},"content":{"rendered":"

[vc_row][vc_column width=\u00bb2\/3″][vc_column_text]<\/p>\n

<\/p>\n\n\n<\/p>\n

\u00a0<\/h1>\n

\"\"<\/h1>\n

 <\/p>\n

EXPORTADORES DE SERVICIOS<\/h1>\n

\u2013 NORMAS REGULATORIAS<\/h1>\n

RESOLUCI\u00d3N EXENTA SII N\u00b0 52 30-04-19.<\/strong><\/h2>\n


\n\n\n

\u00a0<\/p>\n

FIJA PROCEDIMIENTO DE IDENTIFICACI\u00d3N COMO CONTRIBUYENTE CATALOGADO COMO EXPORTADOR DE SERVICIOS PRESTADOS Y UTILIZADOS TOTALMENTE EN EL EXTRANJERO<\/strong><\/h3>\n

CLIC PARA VER:<\/a><\/h3>\n

RESOLUCION EXENTA SII N\u00b0 52 30-04-19 FIJA PROCEDIMIENTO DE IDENTIFICACI\u00d3N COMO CONTRIBUYENTE CATALOGADO COMO EXPORTADOR DE SERVICIOS PRESTADOS Y UTILIZADOS TOTALMENTE EN EL EXTRANJERO<\/a><\/h3>\n

\u00a0<\/p>\n

<\/p>\n

ESTABLECE<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/h4>\n

\u00a0<\/p>\n

Los contribuyentes prestadores de servicios, que act\u00faen bajo la modalidad de exportaci\u00f3n de servicios prestados y utilizados \u00edntegramente en el exterior, deber\u00e1n, para efectos de hacer uso de la exenci\u00f3n contemplada en el N\u00b0 16, de la letra E, del art\u00edculo 12 del Decreto Ley N\u00b0 825 de 1974:<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/h4>\n
    \n
  1. Identificarse como tales, por medio de una petici\u00f3n administrativa, Formulario 2117, <\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong>que se ingresar\u00e1 en la p\u00e1gina web de este Servicio, www.sii.cl, en la materia \u201cSolicitud de Inscripci\u00f3n como Exportador de Servicios\u201d.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n
  2. Para realizar esta petici\u00f3n, <\/span><\/span><\/span><\/span><\/span><\/span><\/span>el contribuyente deber\u00e1 tener registrado al menos un giro de actividad econ\u00f3mica de servicio afecto a Impuesto al Valor Agregado (IVA), en primera categor\u00eda.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/strong> La Direcci\u00f3n Regional o Direcci\u00f3n de Grandes Contribuyentes deber\u00e1 verificar lo anterior, y conforme a ello, emitir la resoluci\u00f3n que corresponda, la que ser\u00e1 notificada al contribuyente.<\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n
  3. En caso de autorizarse la identificaci\u00f3n como exportador de servicios prestados y utilizados totalmente en el extranjero, se registrar\u00e1 el atributo correspondiente en las bases de datos del Servicio de Impuestos Internos.<\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n
  4. Para poder presentar la solicitud de devoluci\u00f3n de IVA Exportador F3600, los contribuyentes del Resolutivo N\u00b0 1 precedente, deber\u00e1n previamente, encontrarse identificados y tener registrado el atributo correspondiente.<\/span><\/span><\/span><\/span><\/span><\/span><\/li>\n
  5. \u00a0<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/3″][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column width=\u00bb2\/3″][vc_column_text] \u00a0   EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS RESOLUCI\u00d3N EXENTA SII N\u00b0 52 30-04-19. \u00a0 FIJA PROCEDIMIENTO DE IDENTIFICACI\u00d3N COMO CONTRIBUYENTE CATALOGADO COMO EXPORTADOR DE SERVICIOS PRESTADOS Y UTILIZADOS TOTALMENTE EN EL EXTRANJERO CLIC PARA VER: RESOLUCION EXENTA SII N\u00b0 52 30-04-19 FIJA PROCEDIMIENTO DE IDENTIFICACI\u00d3N COMO CONTRIBUYENTE CATALOGADO COMO EXPORTADOR DE SERVICIOS […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_joinchat":{"message_send":"CONSULTAS VIA WHATSAPP"}},"yoast_head":"\nEXPORTADORES DE SERVICIOS - NORMAS REGULATORIAS -<\/title>\n<meta name=\"description\" content=\"EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS - ABOGADO TRIBUTARIO LET -Santiago - 950959243 RESOLUCION EXENTA SII N\u00b0 52 30-04-19\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"EXPORTADORES DE SERVICIOS - NORMAS REGULATORIAS -\" \/>\n<meta property=\"og:description\" content=\"EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS - ABOGADO TRIBUTARIO LET -Santiago - 950959243 RESOLUCION EXENTA SII N\u00b0 52 30-04-19\" \/>\n<meta property=\"og:url\" content=\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/\" \/>\n<meta property=\"og:site_name\" content=\"ABOGADO TRIBUTARIO R&R\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AbogadosTributariosIUS\/\" \/>\n<meta property=\"article:modified_time\" content=\"2020-12-26T02:30:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/a-tributario.cl\/wp-content\/uploads\/2018\/04\/calculator-178127_1280-e1524152274962-300x168.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@ius_asesores\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/\",\"url\":\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/\",\"name\":\"EXPORTADORES DE SERVICIOS - NORMAS REGULATORIAS -\",\"isPartOf\":{\"@id\":\"https:\/\/a-tributario.cl\/#website\"},\"datePublished\":\"2019-05-20T21:51:51+00:00\",\"dateModified\":\"2020-12-26T02:30:32+00:00\",\"description\":\"EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS - ABOGADO TRIBUTARIO LET -Santiago - 950959243 RESOLUCION EXENTA SII N\u00b0 52 30-04-19\",\"breadcrumb\":{\"@id\":\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/a-tributario.cl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"EXPORTADORES DE SERVICIOS – NORMAS REGULATORIAS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/a-tributario.cl\/#website\",\"url\":\"https:\/\/a-tributario.cl\/\",\"name\":\"ABOGADO TRIBUTARIO R&R\",\"description\":\"ASESOR\u00cdA TRIBUTARIA, DEFENSA LIQUIDACI\u00d3N Y GIRO SII, PRESCRIPCI\u00d3N IMPUESTOS DEFENSA COBRO TESORER\u00cdA\",\"publisher\":{\"@id\":\"https:\/\/a-tributario.cl\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/a-tributario.cl\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/a-tributario.cl\/#organization\",\"name\":\"Abogado Tributario Let\",\"url\":\"https:\/\/a-tributario.cl\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/a-tributario.cl\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/a-tributario.cl\/wp-content\/uploads\/2019\/04\/Image-2018-e1556290954199.jpeg\",\"contentUrl\":\"https:\/\/a-tributario.cl\/wp-content\/uploads\/2019\/04\/Image-2018-e1556290954199.jpeg\",\"width\":128,\"height\":128,\"caption\":\"Abogado Tributario Let\"},\"image\":{\"@id\":\"https:\/\/a-tributario.cl\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AbogadosTributariosIUS\/\",\"https:\/\/twitter.com\/ius_asesores\",\"https:\/\/www.linkedin.com\/in\/abogadotributario\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"EXPORTADORES DE SERVICIOS - NORMAS REGULATORIAS -","description":"EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS - ABOGADO TRIBUTARIO LET -Santiago - 950959243 RESOLUCION EXENTA SII N\u00b0 52 30-04-19","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/","og_locale":"es_ES","og_type":"article","og_title":"EXPORTADORES DE SERVICIOS - NORMAS REGULATORIAS -","og_description":"EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS - ABOGADO TRIBUTARIO LET -Santiago - 950959243 RESOLUCION EXENTA SII N\u00b0 52 30-04-19","og_url":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/","og_site_name":"ABOGADO TRIBUTARIO R&R","article_publisher":"https:\/\/www.facebook.com\/AbogadosTributariosIUS\/","article_modified_time":"2020-12-26T02:30:32+00:00","og_image":[{"url":"https:\/\/a-tributario.cl\/wp-content\/uploads\/2018\/04\/calculator-178127_1280-e1524152274962-300x168.jpg"}],"twitter_card":"summary_large_image","twitter_site":"@ius_asesores","twitter_misc":{"Tiempo de lectura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/","url":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/","name":"EXPORTADORES DE SERVICIOS - NORMAS REGULATORIAS -","isPartOf":{"@id":"https:\/\/a-tributario.cl\/#website"},"datePublished":"2019-05-20T21:51:51+00:00","dateModified":"2020-12-26T02:30:32+00:00","description":"EXPORTADORES DE SERVICIOS \u2013 NORMAS REGULATORIAS - ABOGADO TRIBUTARIO LET -Santiago - 950959243 RESOLUCION EXENTA SII N\u00b0 52 30-04-19","breadcrumb":{"@id":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/a-tributario.cl\/"},{"@type":"ListItem","position":2,"name":"EXPORTADORES DE SERVICIOS – NORMAS REGULATORIAS"}]},{"@type":"WebSite","@id":"https:\/\/a-tributario.cl\/#website","url":"https:\/\/a-tributario.cl\/","name":"ABOGADO TRIBUTARIO R&R","description":"ASESOR\u00cdA TRIBUTARIA, DEFENSA LIQUIDACI\u00d3N Y GIRO SII, PRESCRIPCI\u00d3N IMPUESTOS DEFENSA COBRO TESORER\u00cdA","publisher":{"@id":"https:\/\/a-tributario.cl\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/a-tributario.cl\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/a-tributario.cl\/#organization","name":"Abogado Tributario Let","url":"https:\/\/a-tributario.cl\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/a-tributario.cl\/#\/schema\/logo\/image\/","url":"https:\/\/a-tributario.cl\/wp-content\/uploads\/2019\/04\/Image-2018-e1556290954199.jpeg","contentUrl":"https:\/\/a-tributario.cl\/wp-content\/uploads\/2019\/04\/Image-2018-e1556290954199.jpeg","width":128,"height":128,"caption":"Abogado Tributario Let"},"image":{"@id":"https:\/\/a-tributario.cl\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AbogadosTributariosIUS\/","https:\/\/twitter.com\/ius_asesores","https:\/\/www.linkedin.com\/in\/abogadotributario\/"]}]}},"_links":{"self":[{"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/pages\/2647"}],"collection":[{"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/comments?post=2647"}],"version-history":[{"count":15,"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/pages\/2647\/revisions"}],"predecessor-version":[{"id":4542,"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/pages\/2647\/revisions\/4542"}],"wp:attachment":[{"href":"https:\/\/a-tributario.cl\/index.php\/wp-json\/wp\/v2\/media?parent=2647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}