{"id":4079,"date":"2020-12-07T20:32:51","date_gmt":"2020-12-07T20:32:51","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=4079"},"modified":"2021-01-03T12:35:47","modified_gmt":"2021-01-03T12:35:47","slug":"decreto-supremo-348-reglamento-iva-exportador","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/decreto-supremo-348-reglamento-iva-exportador\/","title":{"rendered":"DECRETO SUPREMO 348 REGLAMENTO IVA EXPORTADOR"},"content":{"rendered":"[vc_row][vc_column width=\u00bb1\/3&#8243;][vc_column_text]\n<h1>&nbsp;DECRETO SUPREMO 348 &#8211;<\/h1>\n<h1>REGLAMENTO IVA EXPORTADOR<\/h1>\n<h2><strong><span style=\"vertical-align: inherit;\">NORMAS QUE REGULAN LOS BENEFICIOS TRIBUTARIOS&nbsp;<\/span><\/strong><\/h2>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/www.a-tributario.cl\/wp-content\/uploads\/2018\/03\/zona-final1-e1556290782438.png\" width=\"86\" height=\"85\">\n<h3><strong><span style=\"vertical-align: inherit;\">1.- PAGO A LOS EXPORTADORES DEL BENEFICIO DE REINTEGRO SIMPLIFICADO A EXPORTACIONES, ESTABLECIDO EN LA LEY N\u00ba 18.480 Y SUS MODIFICACIONES.&nbsp; <\/span><\/strong><\/h3>\n<h3><a href=\"https:\/\/www.a-tributario.cl\/index.php\/pago-a-los-exportadores-del-beneficio-de-reintegro-simplificado-a-exportaciones-establecido-en-la-ley-no-18-480-y-sus-modificaciones\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"vertical-align: inherit;\">CIRCULAR N \u00b0 28 Tesorer\u00eda del 27-11-2018<\/span><\/a><\/h3>\n<h3><strong><span style=\"vertical-align: inherit;\">2.-&nbsp; PROCEDIMIENTO DE IDENTIFICACI\u00d3N DE CONTRIBUYENTE CATALOGADO COMO EXPORTADOR DE SERVICIOS PRESTADOS Y UTILIZADOS TOTALMENTE EN EL EXTRANJERO&nbsp;<\/span><\/strong><\/h3>\n<h3><a href=\"https:\/\/www.a-tributario.cl\/index.php\/exportadores-de-servicios-normas-regulatorias\/\"><span style=\"vertical-align: inherit;\">RESOLUCION 52&nbsp; SII &#8211; 30 -04 -2019<\/span><\/a><\/h3>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n\n<!-- \/wp:paragraph -->\n\n<!-- wp:image {\"id\":1798,\"align\":\"right\",\"width\":106,\"height\":103} -->\n<div class=\"wp-block-image\"><\/div>\n[\/vc_column_text][\/vc_column][vc_column width=\u00bb1\/3&#8243;][\/vc_column][vc_column width=\u00bb1\/3&#8243;][\/vc_column][\/vc_row]","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column width=\u00bb1\/3&#8243;][vc_column_text] &nbsp;DECRETO SUPREMO 348 &#8211; REGLAMENTO IVA EXPORTADOR NORMAS QUE REGULAN LOS BENEFICIOS TRIBUTARIOS&nbsp; 1.- PAGO A LOS EXPORTADORES DEL BENEFICIO DE REINTEGRO SIMPLIFICADO A EXPORTACIONES, ESTABLECIDO EN LA LEY N\u00ba 18.480 Y SUS MODIFICACIONES.&nbsp; CIRCULAR N \u00b0 28 Tesorer\u00eda del 27-11-2018 2.-&nbsp; PROCEDIMIENTO DE IDENTIFICACI\u00d3N DE CONTRIBUYENTE CATALOGADO COMO EXPORTADOR DE SERVICIOS PRESTADOS [&hellip;]<\/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":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>DECRETO SUPREMO 348 REGLAMENTO IVA EXPORTADOR -<\/title>\n<meta name=\"description\" content=\"PAGO A LOS EXPORTADORES DEL BENEFICIO DE REINTEGRO SIMPLIFICADO A EXPORTACIONES, ESTABLECIDO EN LA LEY N\u00ba 18.480 Y SUS MODIFICACIONES.\" \/>\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\/decreto-supremo-348-reglamento-iva-exportador\/\" \/>\n<meta property=\"og:locale\" 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