Chile: Qual é o processo do imposto de renda corporativo no Chile?

Last Updated: 9 April 2019
Article by Ariel Tapia

Com uma legislação complexa em relação a assuntos fiscais para empresas no Chile, é imperativo entender as leis para que sua empresa se mantenha em compliance. Este é o segundo ano no qual grandes mudanças da reforma fiscal estão sendo implementados ao processo de coleta de impostos, adicionando novos desafios para empresas.

Se sua empresa está registrada no Chile, você deve pagar o imposto de renda chileno sobre a receita global para a Receita Federal Chilena (Servicio de Impuestos Internos – SII). Se sua empresa está registrada em outra localização, mas inclui operações no Chile, você pagará o imposto de renda apenas sobre sua receita originada no país. O imposto de renda corporativo é de 25% ou 27%, dependendo do regime fiscal escolhido pela empresa. A taxa paga pela empresa é creditável em relação ao imposto retido na fonte aplicável à distribuição de lucros para os sócios ou acionistas da empresa.

Empresas são geralmente categorizadas em dois regimes fiscais, ainda que haja outras designações. Dependendo do regime, o imposto será diferente, assim como as declarações juramentadas que devem ser enviadas ao Servicio de Impuestos Internos (Receita Federal do Chile). Neste ano, há 57 tipos de declarações juramentadas. Os regimes fiscais são:

  • Regime de Receita Atribuída
    • Receitas recebidas ou acumuladas por empresas são anualmente atribuídas a seus acionistas ou sócios, independentemente da distribuição efetiva de dividendos. Neste caso, estão sujeitas a um imposto de renda de 25%.
    • Este regime está disponível somente para empresas inteiramente pertencentes a indivíduos chilenos ou não-residentes (indivíduos ou entidades). Corporações (sociedades anónimas, ou SAs) são excluídas deste regime.
  • Regime de Receita Distribuída
    • Acionistas ou sócios são taxados apenas sobre a distribuição real dos dividendos ou lucros da empresa. A mesma está sujeita a um imposto de renda corporativo de 27%.
    • Acionistas ou sócios podem usar 65% do imposto de renda corporativo pago pela empresa como crédito para a retenção na fonte. A obrigação de retornar 35% não será aplicável a 'impostos adicionais' para contribuintes que sejam residentes em países com os quais o Chile tenha assinado um acordo para evitar dupla tributação, e para beneficiários com renda remetida ou distribuída desde que o 'imposto de primeira categoria' seja dedutível desta taxa.

Além dos dois principais regimes, há dois outros tipos de impostos que se aplicam a empresas não domiciliadas no Chile:

  • Complementária global
    • O imposto é pago por indivíduos domiciliados e que sejam residentes no Chile baseado em suas receitas. Isto não se aplica para pessoas que não são domiciliadas no Chile.
  • Imposto adicional
    • Indivíduos e/ou empresas não domiciliadas no Chile devem pagar este imposto adicional sobre suas receitas de fontes chilenas. O valor do imposto dependerá do regime fiscal da empresa (que pode ser um regime atribuído ou semi-integrado). Além disso, a nacionalidade dos investidores definirá a porcentagem de crédito fiscal do imposto de primeira categoria que foi pago pela empresa. O 'imposto adicional' é geralmente de 35%, com algumas exceções.

Declarações juramentadas

Com 57 diferentes tipos de declarações juramentadas, é importante encontrar qual delas é a correta para o status do contribuinte ou empresa. A mais comum é chamada affidavit, que é um documento ou formulário onde contribuintes declaram a receita ou benefícios de suas atividades econômicas. Eles devem apresentar provas dos bens e serviços prestados, assim como seu capital próprio no fim do ano fiscal. Isso é utilizado como base para comparação pela SII em relação à informação declarada por terceiros.

Processo fiscal

Os preenchimentos de restituições de imposto de renda devem ser feitos até o final de abril de cada ano. Mas a data para o preenchimento por parte de empresa no Chile depende se você paga imposto de renda e também do método de pagamento. Há três métodos:

  • usando o website e pagando impostos: a data final é 30 de abril
  • usando um app chamado e-Renta (e-receita em portugês), usada por indivíduos que têm uma proposta da Receita Federal Chilena e recebendo uma restituição: a data final é 9 de maio
  • preenchendo a documentação e pagando impostos: a data final é 30 de abril.

Depois do envio, a SII pode aceitar a declaração de restituição de imposto de renda ou iniciar um processo de auditoria. Durante o processo de auditoria administrativa, a autoridade fiscal pode emitir os seguintes atos administrativos: notificação, convocação e taxas.

Penalidades

Há penas graves para envios atrasados, não-pagamento e não compliance com as leis fiscais do Chile. Alguns destes incluem:

  • um reajuste do montante baseado na inflação ao consumidor
  • uma multa de 10% aplicada aos impostos reajustados se o atraso for menor que 5 meses
  • se o atraso for maior que 5%, a multa será aumentada em 2% a cada mês ou fração de mês de atraso, com um teto de 30% sobre os impostos devidos
  • além dos impostos devidos, 1,5% serão aplicados a cada mês ou fração do mês em andamento.

As multas para restituições com retorno vão de uma Unidade Fiscal Mensal (UTM, em espanhol) ou uma Unidade Fiscal Anual (UTA, em espanhol), que vão de CLP 48.305 até CLP 579.660. Para declarações de renda sem pagamento, as multas também são entre o UTM e o UTA.

TMF Group

A TMF Chile pode ajudar empresas com todo o processo de declaração de renda. Nossos experts podem ajudar com a preparação de suas contas locais, determinação de valor de impostos, preparação de declarações juramentadas que devem ser submetidas ao Serviço de Interno de Receita, preparação de registros de negócios, envio do formulário nº22 e monitoramento dos resultados da declaração. Nossos profissionais especializados oferecem serviços de impostos e contabilidade para empresas que já estão no Chile ou que estão pensando em começar operações no país. Entre em contato conosco

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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