{"id":1822,"date":"2024-07-01T14:12:24","date_gmt":"2024-07-01T17:12:24","guid":{"rendered":"https:\/\/www.jdf.cl\/?p=1822"},"modified":"2024-07-01T14:12:24","modified_gmt":"2024-07-01T17:12:24","slug":"nuevo-impuesto-sustitutivo-de-impuestos-finales","status":"publish","type":"post","link":"https:\/\/jdf.cl\/en\/nuevo-impuesto-sustitutivo-de-impuestos-finales\/","title":{"rendered":"New Substitute Tax for Final Taxes"},"content":{"rendered":"<div class=\"translation-block\">Today, July 1, 2024, Law No. 21,681 was published in the Official Gazette, creating the transitory emergency fund for fires and establishing, among other measures, a substitute tax for final taxes that may be applied by taxpayers subject to the Semi-Integrated General Regime and the Pro-SME Regime of Article 14 of the Income Tax Law, who maintain a positive balance in the RAI at the end of the 2023 commercial year.<\/div>\n<div><\/div>\n<div>The substitute tax rate is 12% for taxpayers subject to the Semi-Integrated General Regime (without the right to credit for First Category Tax) and 30% for taxpayers subject to the Pro-SME Regime with the right to credit for First Category Tax.<\/div>\n<div><\/div>\n<div>The amounts taxed with this substitute tax will be considered to have fully complied with their taxation and may be withdrawn without being subject to the imputation order of the Income Tax Law.<\/div>\n<div><\/div>\n<div>Taxpayers may apply for this tax until January 31, 2025.<\/div>\n<div><\/div>\n<div class=\"translation-block\">If you need more information, you can contact Rafael Valdivieso (rvaldivieso@jdf.cl) and\/or Mart\u00edn Hudson (mhudson@jdf.cl).<\/div>","protected":false},"excerpt":{"rendered":"<p>Hoy, 1\u00b0 de julio de 2024, se public\u00f3 en el Diario Oficial la Ley N\u00b021.681 que crea el fondo de emergencia transitorio por incendios y establece, entre otras medidas, un\u00a0impuesto sustitutivo de los impuestos finales\u00a0al que podr\u00e1n acogerse los contribuyentes sujetos al R\u00e9gimen General Semi-Integrado y al R\u00e9gimen Pro-Pyme del art\u00edculo 14 de la Ley [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1823,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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