In the intricate labyrinths of the Income Tax Law, there are tax regimes that intertwine like threads in a spider web, trapping property owners under their burdensome influence.

In letter A) and No. 3 of letter D) of article 14, there are provisions that confer a particularly heavy tax burden. Here, the owners are subject to final taxes on each amount that, in one way or another, Withdraws, Remits or is distributed to them from the companies of which they are partners.

These withdrawals can be in money, in the use or enjoyment of company assets, which is why the concept of withdrawal is much broader.

In this scheme, each owner is forced to pay taxes on the amounts they actually receive from their companies. However, sometimes these Withdrawals, Remittances or distributions do not correspond to the capital that the owners have initially invested. That is, the relationship between the percentage of participation in the capital and the percentage of income withdrawn during the year can become unbalanced, this is known as disproportionate withdrawals.

This discrepancy, this mismatch between what was contributed and what was received, finds its regulation in No. 9 of letter A) of article 14. This rule, added by Law No. 21,210 of 2020, came into force on January 1 of that same year, outlining the limits of this fiscal dissonance. For this, the SII can Review to see that there are Commercial, Patrimonial or Administrative reasons for said disproportion and if within the review the reasons do not exist, be able to Citate according to Art 63 of the Tax Code.

Due to the above, said Withdrawal that is disproportionate would be subject to Art 21, first paragraph, affected with a rate of 40%
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