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Modificación a normas generales anti-elusión

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Se crea una Comisión Anti-Elusión para evaluar las conductas que pueden calificarse como elusivas, de acuerdo a las NGA. La Comisión Anti-Elusión actúa a petición de un comité especial del SII creado para este fin.
Para que el SII pueda aplicar las NGA, se regula un nuevo procedimiento administrativo.

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El tope de la multa para asesores se incrementa a 250 Unidades Tributarias Anuales (aprox. US$210.000).
Se elimina la mención al principio de buena fe de los contribuyentes.
El derecho de opción de los contribuyentes a elegir entre diferentes conductas, se extiende a las alternativas establecidas no sólo en la legislación tributaria sino en todo el ordenamiento jurídico.
Las NGA son aplicables a las operaciones de reestructuración empresarial, a pesar de que exista una norma de control especial.
Establece y regula el concepto de conductas artificiales para efectos de la aplicación de las NGA.

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VOLVER

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