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Se establece un nuevo hecho gravado especial en el artículo 8 letra n) de la Ley de IVA, que grava:
- La intermediación de servicios prestados en Chile, o las ventas realizadas en Chile o en el extranjero, siempre que éstas últimas den lugar a una importación;
- El suministro de contenido de entretenimiento digital;
- La puesta a disposición de software, almacenamiento, plataformas o infraestructura informática; y
- La publicidad.
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Object%93″ box_shadow_vertical_tablet=»0px» box_shadow_vertical_phone=»0px» box_shadow_blur=»box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=»40px» box_shadow_blur_phone=»40px» box_shadow_spread=»box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=»0px» box_shadow_spread_phone=»0px» hover_transition_duration=»300ms» hover_transition_duration_tablet=»300ms» hover_transition_duration_phone=»300ms» hover_transition_delay=»0ms» hover_transition_delay_tablet=»0ms» hover_transition_delay_phone=»0ms» hover_transition_speed_curve=»ease»]
Se considera que los servicios son utilizados en el territorio nacional si, al momento de contratarlos o efectuar su pago, ocurriesen a lo menos dos de las siguientes situaciones:
- La dirección IP del dispositivo utilizado u otro mecanismo de geolocalización indiquen que se encuentra en Chile;
- El medio de pago utilizado para el pago se encuentre emitido o registrado en Chile;
- El domicilio registrado para la facturación o emisión del comprobante de pago se encuentre en territorio nacional; o
- que la tarjeta SIM del teléfono móvil mediante el cual se recibe el servicio, tenga como código de país a Chile.
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- En caso de que el prestador del servicio se encuentre domiciliado o resida en el extranjero, y el beneficiario del servicio sea contribuyente de IVA, el obligado a declarar y pagar el impuesto será el beneficiario del servicio.
- En caso que el beneficiario del servicio no sea contribuyente de IVA, el SII podrá disponer que los emisores de las tarjetas de pago, débito, crédito u otro sistema, retengan el total o una parte del IVA que grava la operación. Esto, salvo que sea aplicable el régimen simplificado de tributación.
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En caso que el beneficiario del servicio sea una persona natural no contribuyente de IVA, se establece un régimen de tributación simplificado aplicable al prestador de los servicios señalados en el artículo 8 letra n) de la Ley de IVA no residente ni domiciliados en Chile.
Bajo este régimen, el contribuyente prestador del servicio:
- No se encuentra obligado a (i) enrolarse en el Rol Único Tributario; (ii) emitir documentos tributarios por los servicios prestados; y (iii) llevar contabilidad según las reglas generales.
- No tiene derecho a crédito fiscal contra el impuesto que recarguen a los beneficiarios del servicio que presten.
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