{"id":3171,"date":"2020-01-07T05:41:07","date_gmt":"2020-01-07T05:41:07","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=3171"},"modified":"2021-07-14T00:03:57","modified_gmt":"2021-07-14T00:03:57","slug":"elusion-tributaria","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/elusion-tributaria\/","title":{"rendered":"ELUSION TRIBUTARIA"},"content":{"rendered":"[vc_row][vc_column width=\u00bb1\/2″][vc_column_text]

ELUSION TRIBUTARIA<\/h1>\n

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\u00bfQu\u00e9 es la Elusi\u00f3n tributaria en Chile?<\/span><\/b><\/p>\n

Son las\u00a0conductas de simulaci\u00f3n y abuso de formas jur\u00eddicas como una\u00a0forma de burlar la aplicaci\u00f3n de normas tributarias, sea evitando o difiriendo\u00a0la configuraci\u00f3n del hecho gravado o bien disminuyendo la base imponible de\u00a0un impuesto.<\/h3>\n

La sanci\u00f3n a esta conducta viene establecida como un caso de inoponibilidad por fraude de los actos o negocios jur\u00eddicos simulados u otorgados con abuso\u00a0de formas, procediendo el Servicio de Impuestos Internos, previa declaraci\u00f3n\u00a0del Tribunal Tributario y Aduanero, a liquidar, girar o resolver las diferencias de\u00a0impuestos que procedan.<\/h3>\n

La Ley N\u00b0 20.780 modific\u00f3 sustancialmente el Sistema de Tributaci\u00f3n de la Renta e introdujo adem\u00e1s diversos ajustes en el Sistema\u00a0Tributario, entre ellos, aparece modificado el C\u00f3digo Tributario.<\/h3>\n

<\/p>\n

<\/p>\n

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Una de las modificaciones m\u00e1s novedosas al C\u00f3digo Tributario es la introducci\u00f3n de la norma antielusiva general, o si se quiere, la facultad legal para la recalificaci\u00f3n de actos, contratos, negocios jur\u00eddicos, o de una serie de ellos,\u00a0que busca frenar los efectos elusivos de las denominadas planificaciones tributarias agresivas.<\/span><\/p>\n

As\u00ed, intentando formular una especie de norma antielusiva general al estilo espa\u00f1ol o alem\u00e1n, el C\u00f3digo Tributario consagra un complejo procedimiento\u00a0para revelar el abuso de formas jur\u00eddicas o la simulaci\u00f3n de negocios jur\u00eddicos,\u00a0cuando su causa es fundamentalmente evitar o postergar el devengo de hechos\u00a0gravados o disminuir artificiosamente su base imponible.<\/span><\/p>\n

CONS\u00daLTENOS – EVITE INCURRIR EN ACTOS ELUSIVOS<\/span><\/b><\/a><\/p>\n

C<\/strong><\/a>atalogo_Esquemas_2019-ELUSION-.pdf<\/a><\/strong><\/h3>\n

catalogo_esquemas_sii-2020<\/a><\/strong><\/h2>[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/2″][\/vc_column][\/vc_row]","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column width=\u00bb1\/2″][vc_column_text] ELUSION TRIBUTARIA \u00bfQu\u00e9 es la Elusi\u00f3n tributaria en Chile? Son las\u00a0conductas de simulaci\u00f3n y abuso de formas jur\u00eddicas como una\u00a0forma de burlar la aplicaci\u00f3n de normas tributarias, sea evitando o difiriendo\u00a0la configuraci\u00f3n del hecho gravado o bien disminuyendo la base imponible de\u00a0un impuesto. La sanci\u00f3n a esta conducta viene establecida como un caso […]<\/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":[]},"yoast_head":"\nELUSION TRIBUTARIA - ABOGADO TRIBUTARIO R&R<\/title>\n<meta name=\"description\" content=\"Introducci\u00f3n de la norma antielusiva general o la facultad legal para la recalificaci\u00f3n de actos, contratos, negocios jur\u00eddicos, o de una serie de ellos\" \/>\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\/elusion-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ELUSION TRIBUTARIA - 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