{"id":2091,"date":"2017-09-29T18:05:18","date_gmt":"2017-09-29T18:05:18","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2091"},"modified":"2024-01-30T17:12:12","modified_gmt":"2024-01-30T20:12:12","slug":"una-anecdota-sobre-los-insospechados-efectos-tributarios-de-la-mercantilizacion-del-giro-de-la-spa","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2017\/09\/29\/una-anecdota-sobre-los-insospechados-efectos-tributarios-de-la-mercantilizacion-del-giro-de-la-spa\/","title":{"rendered":"Una an\u00e9cdota sobre los insospechados efectos tributarios de la mercantilizaci\u00f3n del giro de la SpA."},"content":{"rendered":"\n<p>Ayer haciendo clases me pas\u00f3 lo siguiente: Explicaba acerca de la definici\u00f3n legal de una S.A. y de c\u00f3mo, a diferencia de la SpA, el instrumento de constituci\u00f3n no explicita la diferencia entre el acto constitutivo saocial y el estatuto como acto normativo. Luego rese\u00f1\u00e9 que mientras la S.A. no mercantiliza su objeto, la SpA s\u00ed lo hace; a lo que un alumno atento me dice: \u201c\u00bfpero, qu\u00e9 pasa si el giro de la SpA versa sobre actos referidos a inmuebles que son civiles? Bueno \u2013 le dije yo\u2013 sucede que quedan mercantilizados porque la ley los reputa tales (N\u00ba 2, del art\u00edculo 425 del C\u00f3digo de Comercio).<br>A continuaci\u00f3n, me vino a la mente que seg\u00fan la Ley Tributaria, los servicios que constituyen actos de comercio (art\u00edculo 20, N\u00ba 3, de la LIR) est\u00e1n gravados con IVA (N\u00ba 2 del art\u00edculo 2 de la LIVA), de modo que por la mercantilizaci\u00f3n se\u00f1alada, el arrendamiento u otros servicios asociados a tales inmuebles pod\u00edan quedar mercantilizados; porque, como ya dije, seg\u00fan la ley los actos comprendidos en el giro de la SpA, se reputan mercantiles, de modo tal que, trat\u00e1ndose de servicios (y el arrendamiento parece serlo) quedar\u00eda comprendido en el N\u00ba 3 del art\u00edculo 20 de la LIR y, por tanto, ser\u00eda pasible de IVA.<\/p>\n\n\n\n<p>Desde la perspectiva del Derecho Comercial, la situaci\u00f3n de la SpA constituye una excepci\u00f3n al sistema jur\u00eddico societario y al entendimiento mayoritario de la doctrina nacional sobre la materia, ya que la mercantilidad, por regla general, est\u00e1 asociada a la naturaleza de los actos que constituyen el objeto de la acci\u00f3n del sujeto y no a la calidad del sujeto que los realiza (derecho comercial objetivo vs subjetivo).Si en definitiva la SpA es un verdadero Rey Midas, que mercantiliza cuanto toca, cambia con ello no solo el paradigma propiamente comercial en la materia (aunque restringido a ese solo tipo societario) sino que, peor a\u00fan, har\u00e1 que todos los servicios que queden comprendidos en su objeto social terminen gravados con un impuesto que ni siquiera avizoraron, con todos los costos administrativos y regulatorios que ello implica.En medio del festival de constituciones de SpAs que se advierte desde que se dict\u00f3 la ley (porque los colegas abogados siempre sugieren lo novedoso), cabe detenerse en reflexionar sobre estas minucias tributarias que pasan inadvertidas.Volviendo a mi clase, y dado que deb\u00eda continuar, cerr\u00e9 el punto con el siguiente comentario: pronto llegar\u00e1 el d\u00eda en que el Servicio de Impuestos Internos se d\u00e9 cuenta de este legislativo exabrupto que acrece las arcas fiscales.Dejo planteado el tema para los comentarios que les merezca a fin de enriquecer el debate.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ayer haciendo clases me pas\u00f3 lo siguiente: Explicaba acerca de la definici\u00f3n legal de una S.A. y de c\u00f3mo, a diferencia de la SpA, el instrumento de constituci\u00f3n no explicita la diferencia entre el acto constitutivo saocial y el estatuto como acto normativo. Luego rese\u00f1\u00e9 que mientras la S.A. no mercantiliza su objeto, la SpA [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1798,"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":[9,13],"tags":[45,44,14,46,35],"class_list":["post-2091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-impuestos-en-general","category-servicio-de-impuestos-internos-sii","tag-abogado-impuestos","tag-abogado-tributarista","tag-iva","tag-sii","tag-spa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Una an\u00e9cdota sobre los insospechados efectos tributarios de la mercantilizaci\u00f3n del giro de la SpA. - Diaz Loayza Abogado<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/29\/una-anecdota-sobre-los-insospechados-efectos-tributarios-de-la-mercantilizacion-del-giro-de-la-spa\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Una an\u00e9cdota sobre los insospechados efectos tributarios de la mercantilizaci\u00f3n del giro de la SpA. - Diaz Loayza Abogado\" \/>\n<meta property=\"og:description\" content=\"Ayer haciendo clases me pas\u00f3 lo siguiente: Explicaba acerca de la definici\u00f3n legal de una S.A. y de c\u00f3mo, a diferencia de la SpA, el instrumento de constituci\u00f3n no explicita la diferencia entre el acto constitutivo saocial y el estatuto como acto normativo. 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