Alerta Legal 002-2020 Chile: Modificación de Ley N° 21.13, Pago a 30 días.

Estimados clientes:

  1. Antecedentes:

Con fecha 16 de mayo de 2019 entró en vigencia la denominada “Ley de pago a 30 días”, y que entre otras materias, principalmente regula que las facturas deben ser pagadas en un plazo máximo de 30 días desde su recepción, independientemente del tipo de empresa a la que corresponda; ya que originalmente lo que se pretendía en el proyecto de ley original iba enfocado a las PyME.

Entre los principales aspectos reguladores de esta Ley podemos resaltar los siguientes:

  • Respecto al Plazo Legal del Pago de Facturas: Se establece que el plazo máximo de 30 días rige desde la recepción de la factura para su pago. Pudiendo las partes involucradas pactar plazos mayores a los 30 días, cumpliendo para ello las siguientes formalidades:
  • Suscribir el acuerdo de plazo mayor en un documento escrito, por ambas partes involucradas.
  • Dicho acuerdo debe ser inscrito, dentro del plazo de 5 días siguientes a su celebración, en el Registro habilitado en el Ministerio de Economía, Fomento y Turismo. La inscripción del mismo, la debe realizar el comprador, completando un formulario en línea junto con algunas declaraciones juradas relacionadas a dicho formulario.

En cuanto a la aplicación del plazo legal para el pago, en aquellos casos en que no existan acuerdos que lo modifiquen, el plazo máximo será de 60 días, durante los 24 primeros meses desde la publicación de la Ley, es decir, hasta el 17 de enero del 2021, fecha a partir del cual, se reducirá a 30 días.

  • Cláusulas prohibidas: Se dispone que no producirán efecto aquellas cláusulas en los contratos, que intenten aplazar indebidamente el pago de la factura. Dentro de las cuales podríamos resaltar las siguientes:
  • Cláusulas que otorguen al comprador la facultad de dejar sin efecto o modificar a su solo arbitrio el contrato, sin requerir del consentimiento previo y expreso del vendedor o prestador del servicio, sin perjuicio de las excepciones que las leyes contemplen.
  • Disposiciones que contengan limitaciones absolutas de responsabilidad que puedan privar al vendedor o prestador del servicio de su derecho de resarcimiento frente a incumplimientos contractuales.
  • Aquellas que establezcan intereses por no pago inferiores a los que se establecen en la Ley.
  • Las que establezcan un plazo de pago al contado desde una fecha distinta de la recepción de la factura.
  • Intereses fijados por Ley: Esta Ley establece un interés legal en caso que el comprador incumpla los plazos de pago fijados. Dicho interés corresponde a lo aplicado para operaciones no reajustables en moneda nacional de más de noventa días, para montos superiores al equivalente a 200 UF e inferiores o iguales al equivalente de 5.000 UF, y se devengará desde el primer día de la mora hasta el pago efectivo del total de la factura. Además, la Ley dispone el pago de una comisión de recupero fija en caso de incumplimiento, equivalente al 1% del monto adeudado.
  • Regulación por parte del Estado: Se señala en esta Ley respecto a una excepción en el plazo de pago para organismos públicos afectos a las normas de la Ley Nº 19.886, Ley de Compras Públicas. Los cales podrían establecer un plazo máximo de 60 días corridos para el pago en las bases de licitación respectivas o en los contratos, sustentándose esto con motivos fundados.

Así mismo, se establece que, para que estos organismos estatales, realicen pagos por contratos de suministro y/o prestación de servicios, será necesario que, previamente, la respectiva entidad certifique la recepción conforme de los bienes o servicios adquiridos (dentro de los ocho días establecidos para el rechazo de la factura).

  • Competencia Desleal: Por último, la Ley modifica la Ley N° 20.169 sobre competencia desleal, calificando el incumplimiento de los plazos para el pago de las facturas como una conducta de competencia desleal.
  • Modificación de  la Ley N° 21.131 Pago a 30 días

El 12 de diciembre de 2019, mediante una publicación en el Diario Oficial la Ley N° 21.193, se modifica la Ley N°21.131 que establece pago a 30 días.

Dicha modificación apresura la vigencia del plazo legal de 30 días para el pago de facturas, que inicialmente se dispuso sería hasta el 17 de enero del 2021. Por consiguiente, el plazo legal de 60 días sólo se aplicó hasta el pasado marzo de 2020.

Así, desde el presente mes de abril, el plazo máximo legal para el pago de facturas será de 30 días, sin modificar la posibilidad de ampliar los plazos cumpliendo las formalidades requeridas

Como siempre, estamos a su disposición para absolver cualquier consulta que tengan a bien formular.

Atentamente,

RODRIGO SERRANO

Gerente TP Consulting Chile

e-mail: rserrano@tpconsulting-group.com

Tel: (56-2) 2944-5015

Alonso de Córdova 5870, Oficina 1605, Los Condes, CHILE.

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