Hacienda aprueba por unanimidad proyecto de Fondo Transitorio para la Reconstrucción
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La iniciativa que crea un Fondo de $800 mil millones por un período de tres años para reconstruir luego de los incendios en la Región de Valparaíso, fue despachada para ser votada en la Sala de la Cámara.
“Este proyecto define claramente normas de transparencia para poder garantizar que los recursos se gasten en reconstrucción, y también asegura en su diseño que sean recursos transitorios, que no se queden en la base de los presupuestos, lo que va en línea con la responsabilidad fiscal», resaltó la directora de Presupuestos, Javiera Martínez Fariña.
La comisión de Hacienda de la Cámara de Diputadas y Diputados inició este jueves la tramitación del proyecto de ley que crea un Fondo Transitorio para la Reconstrucción y lo aprobó por unanimidad, con lo que la iniciativa fue despachada para ser votada en la Sala de la Cámara.
En la sesión, la directora de Presupuestos, Javiera Martínez Fariña, acompañada del coordinador tributario del Ministerio de Hacienda, Diego Riquelme Ruiz, presentó a los integrantes de la comisión los detalles del proyecto de ley, recordando que esta iniciativa establece un marco institucional para organizar la reconstrucción tras la tragedia provocada por los incendios en la Región de Valparaíso. El proyecto, que está siendo tramitado con suma urgencia, crea un Fondo por $800 mil millones para un período de tres años.
En su exposición, la directora puso énfasis en que el Ministerio de Hacienda ha estudiado durante estos años cuáles son las estrategias financieras más adecuadas ante el manejo de riesgo para desastres naturales. De esta forma, y siguiendo las recomendaciones de organismos internacionales, se realizó una clasificación de las ocurrencias según el esquema de Estrategia de Manejo de Riesgo para Desastres Naturales para analizar la relevancia de tener una fuente de ingresos más clara ante este tipo de eventos. Con esto, se elaboró una estrategia financiera fiscal detrás del proyecto de ley para crear el Fondo.
En la misma línea, destacó que los pilares fundamentales para el proyecto que son la responsabilidad fiscal, la agilidad para su ejecución y la colaboración público-privada. De igual manera, la autoridad destacó que en este proyecto se aplicó un modelo utilizado tras el terremoto del 27F en el año 2010 para la reconstrucción, siguiendo así una estrategia de Estado.
Junto con valorar el respaldo de los parlamentarios al proyecto de ley, la directora Martínez Fariña señaló que “la principal ventaja del proyecto es que hoy nos permite tener esa diferenciación en el uso de los recursos, con una mejor trazabilidad de los gastos”.
En la misma línea, la directora de Presupuestos destacó que “este proyecto define claramente normas de transparencia para poder garantizar que los recursos se gasten en reconstrucción, y también asegura en su diseño que sean recursos transitorios, que no se queden en la base de los presupuestos, lo que va en línea con la responsabilidad fiscal».
SOBRE EL PROYECTO
El Fondo permitirá reponer y construir viviendas, así como reponer, reconstruir y habilitar infraestructura pública dañada, e invertir para habilitar, equipar, urbanizar y arborizar espacios públicos. Además, dota de flexibilidad la asignación de los recursos frente a una emergencia que requiere dichas características y, a su vez, asegura que su implementación sea transitoria, pues se extinguirá el 31 de diciembre de 2026 o antes, si se agotaran los recursos.
El financiamiento del Fondo será vía aportes de activos del Tesoro Público, que se verán incrementados por medidas impositivas transitorias y reforzados por la colaboración de los privados.
El proyecto de ley propone un Impuesto Sustitutivo de Impuestos Finales que permite adelantar el pago de impuestos con una tasa preferencial. Los contribuyentes podrán acogerse de manera voluntaria a este impuesto a las utilidades anotadas en el registro de rentas afectas a impuestos (RAI) a contar del 1 de enero del 2017, las que incluyen las utilidades acumuladas en el fondo de utilidades tributables (FUT) al 31 de diciembre de 2016. Podrán acogerse todos los contribuyentes tanto pertenecientes al régimen semi integrado como al régimen Pyme general de impuesto a la renta: los primeros tendrán una tasa de impuesto de 12% mientras que los segundos, de 30%.
Las medidas impositivas transitorias antes señaladas permitirán recaudar en 2024 y 2025 cerca de 0,11% y 0,10% del PIB por año, lo que equivale a unos $640 mil millones, aproximadamente.
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