jueves, 28 de abril de 2005

Art. 14 bis. Requisitos para acogerse a este régimen opcional

Habiendo ya introducido los fundamentos del régimen especial del Art. 14 bis de la ley de la renta (ver entrega del martes 26 de abril), pasamos a continuación a revisar los requisitos para acogerse a este régimen, distinguiendo entre los contribuyentes que se encuentran tributando sobre su renta efectiva, según contabilida completa (régimen general) y aquellos que recién inician sus actividades y desean acogerse al Art. 14 bis.
En el primer caso, estos contribuyentes deben haber enterado tres ejercicios comerciales consecutivos completos, anteriores a aquél en que deseen ingresar al régimen especial en análisis, en los cuales el promedio anual de sus ingresos por ventas, servicios u otras operaciones de su giro no puede exceder de 3.000 UTM. Para estos efectos, los ingresos de cada mes se expresarán en la UTM del mes respectivo.
En el caso de aquellos contribuyentes que inician sus actividades, para acogerse a este régimen su capital propio inicial no debe superar el equivalente a 200 UTM del mes en que ingresen a este régimen. Sin embargo, quedarán excluidos de este régimen, y por consiguiente tributar en el régimen general de la ley de la renta, si en alguno de los 3 primeros ejercicios comerciales sus ingresos anuales superan las 3.000 UTM.
Cabe agregar que los contribuyentes que se hayan acogido a este régimen especial deberán migrar al régimen general si el promedio anual de sus ingresos por ventas, servicios u otras operaciones de su giro excede del equivalente de 3.000 UTM, debiendo además dar aviso al SII en el mes de enero del año en que regresen al régimen general.
Ahora bien, los contribuyentes que se hayan acogido al presente régimen opcional y deseen volver o ingresar, en el caso que hayan iniciado sus actividades acogidos a este régimen, voluntariamente al régimen general que les corresponda, podrán hacerlo pero sólo después de estar sujetos a lo menos durante tres ejercicios comerciales consecutivos al régimen opcional, debiendo además dar aviso al SII en el mes de octubre del año anterior a aquel en que deseen cambiar de régimen.
Finalmente, sea cualquiera la causa por la cual el contribuyente deba retornar o ingresar al régimen general, o cuando cese sus actividades, éste deberá tributar por las rentas que resulten de comparar el capital propio inicial y sus aumentos con el capital propio existente al 31 de diciembre del año en que dió aviso de cambio de régimen o del año anterior (si se vio obligado al cambio) o al término de giro, en el caso que ponga fin a sus actividades. El propio Art. 14 bis de la LIR preceptúa la forma de determinar este capital propio y de valorar los bienes del contribuyente.

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