From April 1, natural persons will be able to carry out Operation Income 2024, a process of the Internal Revenue Service, SII, where taxpayers, companies and individuals must declare their income or income corresponding to the previous year.
This year, this procedure brings a series of changes that will modify the presentation dynamics for workers.
But what are the changes in Operation Income 2024?
There are seven new resolutions that reform the previous Operation Income and which now includes the updating of 25 sworn declarations, which will imply greater details of information to be declared.
Among the changes, the effective payment of alimony, information on leased assets, and records of non-profit organizations stand out. In addition, it would include a benefit for natural persons who purchase a home.
In a conversation with 24 Horas, the tax manager of Auditeris, Carlos San Martín, pointed out that one of the great novelties of this year is the modification of the Affidavit on non-profit organizations, NPOs. As detailed by the SII, the minimum income that is required to be reported is modified from UF 12,000 to UF 4,000, which includes information related to a series of items, such as income, expenses and other background information.
“This means that the universe of non-profit organizations required to present this affidavit is expanded. This new resolution, which seeks greater transparency and might respond to some extent to the case of agreements, also includes Non-Governmental Organizations (NGOs) that receive money from abroad whose donations exceed 10 thousand US dollars,” said the expert.
In relation to leased real estate, the tax manager noted that: “This update applies to leasing of agricultural and non-agricultural real estate, which eliminates the parameter of reporting MM$30 and requires anyone who is leasing these properties to present , which would allow obtaining greater information for the control of the tax.”
Food pensions
Regarding alimony, the expert mentions that, within the framework of Law No. 21,484 of 2022 on parental responsibility and effective payment of alimony debts, changes are incorporated to various sworn statements, such as 1922, 1832, 1834, 1871 and 1889.
As an example, the SII states, among other things, it is established that, in the event that a withdrawal of voluntary pension savings has been ordered by application of the special and extraordinary procedure for collecting owed alimony, the obligation to inform is maintained. in the respective sworn statements the RUT of the contributor or saver (and not the RUT of the person receiving the alimony), even if the former does not receive the money derived from the withdrawal of savings mentioned. The importance of this is that the person who is obliged to pay the corresponding taxes is the debtor of the alimony.
New instructions
Among the modifications stands out also the one that instructs the obligation to present the annual declaration on leased real estate through form No. 1835 and the obligation to present the new Affidavit No. 1956, on donations reported to the Ministry of Cultures, Arts and Heritage, to the Ministry of Finance and the Technical Secretariat.
In addition, the amounts to report form N°1945, on income, disbursements and other information of non-profit organizations, are modified, in addition to applying changes to the format, content and instructions of another 16 Affidavits of Income.
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