{"id":2085,"date":"2017-08-22T16:22:33","date_gmt":"2017-08-22T16:22:33","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2085"},"modified":"2024-01-30T17:11:52","modified_gmt":"2024-01-30T20:11:52","slug":"deuda-tributaria-como-eliminarla","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2017\/08\/22\/deuda-tributaria-como-eliminarla\/","title":{"rendered":"Deuda tributaria: \u00bfc\u00f3mo eliminarla?"},"content":{"rendered":"\n<p>Esta es una pregunta recurrente entre quienes por distintas razones tienen una deuda tributaria; principalmente, porque el Estado como acreedor goza de atribuciones y potestades, como tambi\u00e9n accede a informaci\u00f3n que no tienen los dem\u00e1s acreedores y, adem\u00e1s, porque para desincentivar el no pago de impuestos, la ley fija intereses draconianos como medida disuasiva, lo que al final de la tarde, cuando el incumplimiento ya se ha producido, termina por hacer impagable la deuda original porque los elevados intereses la han multiplicado. Frente a esto, interesa estar informado acerca de las distintas modalidades que permiten extinguir las deudas tributarias una vez que est\u00e1n en cobranza de Tesorer\u00edas y, especialmente, los beneficios e incentivos que pueden tener asociados.<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Pago: Aunque parezca de Perogrullo es la mejor opci\u00f3n de soluci\u00f3n de la deuda, porque trae aparejados beneficios que incentivan el cumplimiento. Estos incentivos consisten en la condonaci\u00f3n de los intereses y multas asociados a la deuda (jam\u00e1s se condonan los impuestos y su reajuste). Sin embargo, hay que tener presente que algunos pagos son mejores que otros. En efecto, la pol\u00edtica de condonaci\u00f3n de Tesorer\u00edas otorga mejores condonaciones por el pago total de la deuda (todos los folios), que por el pago completo de algunos folios. La opci\u00f3n de pago m\u00e1s ineficiente es el pago parcial o \u201cabono a la deuda\u201d que es aqu\u00e9l que ni siquiera alcanza a pagar un folio completo y en que la condonaci\u00f3n m\u00ednima es de 25% sin que nunca supere el 40%. Conviene tambi\u00e9n anotar que el SII ofrece su plataforma tecnol\u00f3gica para facilitar el pago de los impuestos que gira, otorgando autom\u00e1ticamente condonaciones de intereses y multas por sistema. El punto es que estas condonaciones autom\u00e1ticas del SII, son un 5% m\u00e1s bajas que las que ofrece Tesorer\u00edas a trav\u00e9s de su plataforma para el pago por Internet.<\/li><li>Convenio: Consiste en el otorgamiento de facilidades de pago a trav\u00e9s del otorgamiento de cuotas que pueden ir hasta 24 cuotas si el comportamiento previo del contribuyente es considerado bueno. Adem\u00e1s de la parcelaci\u00f3n de la deuda, el convenio tambi\u00e9n ofrece condonaci\u00f3n de intereses y multas, pero en porcentajes inferiores al pago total o por folio, de forma que puede fluctuar entre un 25% y un m\u00e1ximo de 60% de condonaci\u00f3n. Para poder alcanzar un convenio de pago, es necesario que el contribuyente est\u00e9 en condiciones de efectuar un primer pago al contado (pie) que puede ir desde un 10% a un 40% del total de la deuda, seg\u00fan el comportamiento previo del contribuyente y otros criterios que ha definido la Tesorer\u00eda General de la Rep\u00fablica.<\/li><li>Compensaci\u00f3n: Consiste en la aplicaci\u00f3n al pago de la deuda tributaria de dineros que favorecen al deudor y que est\u00e1n en poder de Tesorer\u00edas. En estos casos, la condonaci\u00f3n tambi\u00e9n es menor que en el caso de un pago total o por folio, pues var\u00eda entre un 30 y un 50%. Tesorer\u00edas efect\u00faa las compensaciones de modo autom\u00e1tico, de forma que el contribuyente se entera de la misma despu\u00e9s que ha sucedido.<\/li><li>Incobrabilidad: Es una declaraci\u00f3n que efect\u00faa el Tesorero General por causales establecidas en la ley y mediante la cual castiga por irrecuperables las deudas tributarias de un contribuyente eliminando los giros emitidos por el SII. Entre las causales de incobrabilidad se encuentran la del deudor que habiendo sido notificado y requerido de pago, se acredite que est\u00e1 insolvente y carente de bienes. Las deudas de contribuyentes ausentes del pa\u00eds por 3 o m\u00e1s a\u00f1os y a quienes no se le conozcan bienes. Los contribuyentes que queden impagos una vez liquidados totalmente sus bienes en un procedimiento de liquidaci\u00f3n judicial (quiebra). El saldo de deuda no cubierto con el producto de la subasta del inmueble en el caso del Impuesto Territorial (contribuciones). La declaraci\u00f3n de incobrabilidad es una facultad del Tesorero que puede alcanzar a toda deuda tributaria, pero que en la pr\u00e1ctica se aplica restringidamente respecto de las deudas m\u00e1s altas porque \u00e9stas liberan mayor porcentaje de cartera morosa fiscal.<\/li><li>Prescripci\u00f3n: Es un modo de extinguir las obligaciones por el transcurso de un cierto tiempo desde que se hicieron exigibles y que constituye una sanci\u00f3n a la inactividad del acreedor en reclamar el pago de lo suyo. La oportunidad para hacer valer la prescripci\u00f3n en el Juicio Ejecutivo Fiscal, es dentro del plazo de 10 d\u00edas h\u00e1biles desde que se notific\u00f3 la n\u00f3mina de deudores morosos y se requiri\u00f3 de pago al deudor, sin perjuicio del caso en que la notificaci\u00f3n haya sido efectuada por c\u00e9dula, en que el plazo se cuenta desde el primer embargo. Para mayores detalles acerca de este tema, puede visitar nuestra anterior <a href=\"https:\/\/diazloayza.cl\/index.php\/2017\/05\/01\/breve-sinopsis-de-la-prescripcion-tributaria-en-chile\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"has-inline-color has-ast-global-color-0-color\">entrada<\/span><\/a> sobre la materia.<\/li><\/ol>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Esta es una pregunta recurrente entre quienes por distintas razones tienen una deuda tributaria; principalmente, porque el Estado como acreedor goza de atribuciones y potestades, como tambi\u00e9n accede a informaci\u00f3n que no tienen los dem\u00e1s acreedores y, adem\u00e1s, porque para desincentivar el no pago de impuestos, la ley fija intereses draconianos como medida disuasiva, lo [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2509,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[10,12],"tags":[42,40,41],"class_list":["post-2085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cobranza-fiscal","category-tesoreria-general","tag-deuda-fiscal","tag-deuda-impuestos","tag-deuda-tributaria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deuda tributaria: \u00bfc\u00f3mo eliminarla? 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