{"id":2059,"date":"2016-09-20T17:56:15","date_gmt":"2016-09-20T17:56:15","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2059"},"modified":"2024-01-30T17:10:41","modified_gmt":"2024-01-30T20:10:41","slug":"el-engano-de-las-oficinas-virtuales-como-domicilio-tributario","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2016\/09\/20\/el-engano-de-las-oficinas-virtuales-como-domicilio-tributario\/","title":{"rendered":"El enga\u00f1o de las oficinas virtuales como domicilio tributario"},"content":{"rendered":"\n<p class=\"has-normal-font-size\">Con el sugerente t\u00edtulo \u201cHerramientas tecnol\u00f3gicas y emprendimiento en Chile\u201d, una emprendedora del rubro de las oficinas virtuales, recientemente daba a conocer a trav\u00e9s de un <a href=\"https:\/\/www.elmostrador.cl\/noticias\/opinion\/2016\/09\/12\/herramientas-tecnologicas-y-emprendimiento-en-chile\/\"><span class=\"has-inline-color has-vivid-cyan-blue-color\">medio electr\u00f3nico<\/span><\/a> las ventajas actuales para constituir r\u00e1pidamente figuras jur\u00eddicas que viabilizaran formalmente el inicio de actividades econ\u00f3micas.<br><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-normal-font-size\">Avanzado un poco en la lectura de los tips ofrecidos, llegu\u00e9 al tema del domicilio tributario y del aviso de iniciaci\u00f3n de actividades ante el Servicio de Impuestos Internos, materia en la cual se informaba que \u201cpara realizar inicio de actividades en SII requerir\u00e1s una direcci\u00f3n tributaria, si no cuentas con una puedes contratar una oficina virtual que te permitir\u00e1 hacer este tr\u00e1mite. Al contar con tu direcci\u00f3n tributaria debes ingresar a SII.cl con tu RUT de persona y realizar inicio de actividades\u201d. Hasta aqu\u00ed nada m\u00e1s f\u00e1cil, si no fuera porque tras esa afirmaci\u00f3n se oculta \u2013 enga\u00f1osamente a mi parecer \u2013 un iceberg de dificultades.<br><\/p>\n\n\n\n<p class=\"has-normal-font-size\">En efecto, la jurisprudencia reiterada y vigente del Servicio en esta materia es clara en sostener que si bien el contribuyente puede se\u00f1alar una direcci\u00f3n tributaria especial para los efectos de notificaciones y que ella puede ser la que corresponda a una \u201coficina virtual\u201d, no es posible, en cambio, utilizar esa clase de direcciones para ser utilizada como domicilio para los efectos del aviso de iniciaci\u00f3n de actividades, pues \u201cla direcci\u00f3n derivada del servicio de \u201coficina virtual\u201d, en general no puede aceptarse como domicilio h\u00e1bil para los efectos de la inscripci\u00f3n en el Rol \u00danico Tributario y la declaraci\u00f3n de inicio de actividades, establecidas en los art\u00edculos 66 y 68 del C\u00f3digo Tributario, y cuyas instrucciones se impartieron mediante la Circular N\u00b0 31 de 2007, ya que para estos fines, el domicilio a registrar debe coincidir con el lugar donde se realice la actividad principal del negocio o giro\u201d (Ordinario SII N\u00ba 1136 de 2012). Este criterio tambi\u00e9n ha sido reiterado en similares t\u00e9rminos en el Ordinario N\u00ba 3294, del 29.12.2015. <\/p>\n\n\n\n<p class=\"has-normal-font-size\">La raz\u00f3n, como el mismo Servicio lo expresa, es que \u201cpara obtener RUT y\/o para presentar una declaraci\u00f3n de Inicio de Actividades, el contribuyente debe registrar como domicilio aqu\u00e9l que coincida con el lugar donde realice la actividad principal del negocio o giro\u201d, siendo claro en nuestra opini\u00f3n, que en la mayor\u00eda de los casos, el domicilio ofrecido por el sistema de oficina virtual, es un artilugio que se presta para encubrir u ocultar el lugar f\u00edsico en que realmente se ejerce la actividad econ\u00f3mica y con ello evitar su debida formalizaci\u00f3n, facilitando el entorpecimiento a la fiscalizaci\u00f3n tributaria.<\/p>\n\n\n\n<p class=\"has-normal-font-size\">A la luz de lo anterior, quien preste o\u00eddos a estos cantos de sirena \u201cvirtuales\u201d, debe tener presente que el art\u00edculo 97 N\u00ba 23 del C\u00f3digo Tributario sanciona con penas de c\u00e1rcel a quien maliciosamente proporcionare datos o antecedentes falsos en la declaraci\u00f3n inicial de actividades o en sus modificaciones, como as\u00ed tambi\u00e9n, que esa misma disposici\u00f3n castiga al que concertado facilitare los medios para que las referidas presentaciones se incluyan maliciosamente datos o antecedentes falsos.No tenemos claro las medidas que tendr\u00e1 en carpeta el SII para afrontar esta realidad, pero un simple googleo del t\u00e9rmino \u201coficina virtual\u201d o \u201cdirecci\u00f3n tributaria virtual\u201d nos pone en alerta de la gravedad del asunto.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con el sugerente t\u00edtulo \u201cHerramientas tecnol\u00f3gicas y emprendimiento en Chile\u201d, una emprendedora del rubro de las oficinas virtuales, recientemente daba a conocer a trav\u00e9s de un medio electr\u00f3nico las ventajas actuales para constituir r\u00e1pidamente figuras jur\u00eddicas que viabilizaran formalmente el inicio de actividades econ\u00f3micas. Avanzado un poco en la lectura de los tips ofrecidos, llegu\u00e9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2380,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_theme","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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