Reducing The Additional Tax Rates To The Incorporation Of Knowledge And Technology From Abroad


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"(Artículo único.-Introdúcense las siguientes modificaciones en la Ley sobre Impuesto a la Renta, contenida en el artículo 1º deel decreto ley Nº 824, de 1974: 1) (amended article 59, as follows: to) replace the first part of the first paragraph to the last followed by the following point:"article 59.-applies a tax of 30% on the total of the amounts paid or credited into account " without any deduction, to people without residence or residence in the country, for the use, enjoyment or exploitation of trademarks, patents, formulas and other similar benefits, or that they consist of royalties or any form of remuneration, excluding the quantities corresponding to payment of movable interned in the country until a generally accepted cost. However, the applicable tax rate will be reduced to 15% with respect to the quantities corresponding to the use, enjoyment or exploitation of patents of invention, of models of utility, drawings and industrial designs, layout-designs or topographies of integrated circuits, and new plant varieties, according to the definitions and specifications contained in the Industrial property law and the law that regulates rights of breeders of new plant varieties , as appropriate. Also, is charged with 15% rate the amounts corresponding to the use, enjoyment or operation of computer programs, understanding as such the set of instructions to be used directly or indirectly in a computer or processor, in order to make or obtain a particular process or outcome, content on cassette and disc, diskette, magnetic tape or other support material or medium, in accordance with the definition or specification referred to in the law on intellectual property. "."

(b) Add then point apart from the first paragraph, that happens to be followed, the following point: "However, the applicable tax rate is 30% when the creditor or beneficiary of the royalties or remuneration are made of, domiciled or resident in any of the countries that are part of the list referred to in article 41 D , either, when they possess, or participate in 10% or more of the capital or payer or debtor utilities, as well as in the case which are under common shareholder or a partner who, directly or indirectly, own or participate in a 10% or more of the capital or the utility of one or the other. Local taxpayers obliged to withhold tax shall accredit these circumstances and make an affidavit within two months at the end of the exercise of the respective, on such terms and conditions established by the internal revenue service. "."

((c) delete the second paragraph of the number 1).

((d) replace the fourth number 2 subsection), by the following: "will be affected to this tax, with a rate of 15%, the remuneration paid to natural or juridical persons, by engineering works or technical and professional or technical services that a person or entity aware of a science or technique, provided through a Council, report, or plane that they pay in Chile or abroad. However, applies a rate of 20% if the creditors or beneficiaries of compensation are in any of the circumstances listed at the end of the first paragraph of this article, what must be accredited and declared in the manner provided in this subsection. "."

(2) delete in the second paragraph of article 60 °, the word "technical", and the comma (,) that follows it.