{"id":264,"date":"2022-11-10T17:03:49","date_gmt":"2022-11-10T17:03:49","guid":{"rendered":"https:\/\/clientes.seomarketing.cl\/legalprisma\/reforma-al-iva\/"},"modified":"2026-10-13T14:34:56","modified_gmt":"2026-10-13T14:34:56","slug":"reforma-al-iva","status":"publish","type":"post","link":"https:\/\/clientes.seomarketing.cl\/legalprisma\/reforma-al-iva\/","title":{"rendered":"Reforma al IVA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em><u>MODIFICACI\u00d3N SOCIETARIA: \u00bf SAB\u00cdAS C\u00d3MO MANTENER A TU EMPRESA PRESTADORA DE SERVICIOS EXENTA DE IVA EN 2023?<\/u><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de enero de 2023, en virtud de la nueva Ley 21.420, toda prestaci\u00f3n de servicios pasar\u00e1 a gravarse con IMPUESTO DE VALOR AGREGADO (IVA), lo que significa un aumento del 19% en el costo final. Esto implica que los servicios profesionales, tales como los prestados por abogados, ingenieros, dentistas, arquitectos, contadores, entre otros, se encarecer\u00e1n, especialmente si son contratados por personas naturales.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El cambio se da a ra\u00edz de la modificaci\u00f3n que introducen los n\u00fameros 1 y 2 del art\u00edculo 6 de la Ley N\u00b021.420, a los art\u00edculos 2\u00b0 N\u00b02\u00b0) y 12 letra E de la Ley sobre Impuestos a las Ventas y Servicios (LIVS). En dicha modificaci\u00f3n se entrega una nueva definici\u00f3n del hecho gravado b\u00e1sico \u201cServicio\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El texto del N\u00b0 2\u00b0) del art\u00edculo 2\u00b0 de la LIVS, <strong>vigente hasta el 31 de diciembre del a\u00f1o 2022<\/strong>, define \u201cservicio\u201d como \u201c<em>la acci\u00f3n o prestaci\u00f3n que una persona realiza para otra y por la cual percibe un inter\u00e9s, prima, comisi\u00f3n o cualquiera otra forma de remuneraci\u00f3n, siempre que provenga del ejercicio de las actividades comprendidas en los N\u00b0s. 3 y 4, del art\u00edculo 20, de la Ley sobre Impuesto a la Renta<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El numeral 1 del art\u00edculo 6 de la Ley elimina la exigencia de que la prestaci\u00f3n provenga del ejercicio de las actividades comprendidas en los n\u00fameros 3 y 4 del art\u00edculo 20 de la Ley sobre Impuesto a la Renta (LIR), <strong>gravando toda acci\u00f3n o prestaci\u00f3n remunerada que una persona realiza para otra.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De esta manera, <strong>la nueva definici\u00f3n legal de \u201cServicio\u201d<\/strong> integrada por el N\u00b01 del art\u00edculo 6 de la Ley, dice: <strong>\u201cla acci\u00f3n o prestaci\u00f3n que una persona realiza para otra y por la cual percibe un inter\u00e9s, prima, comisi\u00f3n o cualquiera otra forma de remuneraci\u00f3n<\/strong>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como consecuencia de lo anterior, quedar\u00e1n gravados con IVA a partir del a\u00f1o 2023, todos los servicios prestados o utilizados dentro del territorio nacional, en los t\u00e9rminos del art\u00edculo 5 de la LIVS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sin embargo, <strong>se podr\u00e1 mantener exenci\u00f3n del IVA a aquellos servicios profesionales prestados por personas naturales,<\/strong> ya sea que los presten de manera independiente o mediante <strong>sociedades de profesionales<\/strong>, aun cuando hayan optado por declarar sus rentas bajo las normas de la primera categor\u00eda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Es por esto que, una buena opci\u00f3n para mantener tus costos m\u00e1s competitivos en el mercado, se recomienda optar por modificar de estructura societaria, migrando a figuras corporativas compuestas por personas naturales de igual profesi\u00f3n, o al menos, afines bajo la figura de una Sociedad de Resposabilidad Limitada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De esta manera, tanto los consumidores como los prestadores de servicios podr\u00edan verse beneficiados, mejorando de paso la interacci\u00f3n entre ellos, evitando tambi\u00e9n el tener que soportar los costos de esta nueva modificaci\u00f3n tributaria. Legal Prisma te asesora en la transformaci\u00f3n de tu Sociedad y en los aspectos contables y tributarios. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cont\u00e1ctanos y resuelve tus dudas con nuestra asesor\u00eda, visita <a href=\"https:\/\/www.legalprisma.cl\/\">www.legalprisma.cl<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"_msocom_1\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>MODIFICACI\u00d3N SOCIETARIA: \u00bf SAB\u00cdAS C\u00d3MO MANTENER A TU EMPRESA PRESTADORA DE SERVICIOS EXENTA DE IVA EN 2023?<\/p>\n","protected":false},"author":1,"featured_media":792,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"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":"","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":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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