{"id":6103,"date":"2026-01-21T10:23:30","date_gmt":"2026-01-21T13:23:30","guid":{"rendered":"https:\/\/www.jdf.cl\/?p=6103"},"modified":"2026-01-21T10:34:32","modified_gmt":"2026-01-21T13:34:32","slug":"jdf-logra-exitosa-sentencia-favorable-en-tribunal-tributario-y-aduanero-de-rancagua","status":"publish","type":"post","link":"https:\/\/jdf.cl\/en\/jdf-logra-exitosa-sentencia-favorable-en-tribunal-tributario-y-aduanero-de-rancagua\/","title":{"rendered":"JDF obtained a favorable ruling in the Tax and Customs Court (TTA) of Rancagua."},"content":{"rendered":"<div>El 20 de enero de 2026 del Tribunal Tributario y Aduanero (TTA) de Rancagua acogi\u00f3 \u00edntegramente el reclamo tributario interpuesto por Rafael Valdivieso, socio de JDF, y Mart\u00edn Hudson, asociado senior de JDF, en representaci\u00f3n de un cliente persona natural, en contra de Liquidaci\u00f3n de Impuestos emitida por el Servicio de Impuestos Internos (SII) donde se determinaba un impuesto a las donaciones a pagar ascendente a m\u00e1s de $12.670 millones\u00a0 (intereses y multa incluidos).<\/div>\n<div><\/div>\n<div>The TTA accepted all of the claimant's arguments, including the statute of limitations on the SII's audit action and the illegality and inadmissibility of the SII's actions in reclassifying the loans as donations without applying the NGA.<\/div>","protected":false},"excerpt":{"rendered":"<p>El 20 de enero de 2026 del Tribunal Tributario y Aduanero (TTA) de Rancagua acogi\u00f3 \u00edntegramente el reclamo tributario interpuesto por Rafael Valdivieso, socio de JDF, y Mart\u00edn Hudson, asociado senior de JDF, en representaci\u00f3n de un cliente persona natural, en contra de Liquidaci\u00f3n de Impuestos emitida por el Servicio de Impuestos Internos (SII) donde [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6109,"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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