Exemption from the obligation to authorize donation certificates before the SII

August 17, 2021

By means of Resolution Ex. SII No. 94, the obligation to authorize before them the certificates of donations related to the institutions that use the system of cultural donations provided on the Internet by the Ministry of Cultures, Arts, and Heritage is exempted.

1. Background

The Ministry of Culture, Arts and Heritage has set up an application on its website for the issuance of donation certificates, called Sistema de Donaciones Culturales (Cultural Donations System), which is accessible and available online for use by entities and donees who require it.

Through Law No. 20,675 is established that donors or their representatives, as appropriate, must keep in their possession the certificate given by the donee, which will be issued to the donor, according to the specifications and formalities indicated by the Internal Revenue Service.

Likewise, through Exempt Resolution SII No. 89, dated 08.29.2014, the SII (Servicio de Impuestos Internos – Internal Revenue Service) established the specifications and formalities to be met by the certificates to be issued by donees receiving cultural donations.

2. Provisions

In view of the above requirements, the SII has provided the requirement to authorize before this Service the numbering and stamping of the certificates to be issued by the donee will be exempted to those institutions that use the Cultural Donations System provided by the Ministry of Culture, Arts, and Heritage on its website to issue the Certificates of Donations, accessible for authorized users of each institution through a registration and authentication protocol provided by the same Ministry.

It should be noted that this Service may authorize the physical stamping of donation certificates to be used manually and on an exceptional basis by the requesting entities notwithstanding the exemption from the prior authorization process for the issuance of certificates carried out by this Resolution, when the donee cannot access the Internet platform for issuing certificates, eventually differentiated from the electronic folios according to the rank granted.

It is also important considering that the Cultural Donations System will generate each certificate with a unique correlative number for each donee, which will be automatically assigned and accounted for each time the document is issued.

In addition, this authorization does not exempt the donees from the obligation to keep the certificates issued for a minimum term of 6 years counted from the delivery of the donation, and must be at the disposal of this Service, in case of requiring.

3. Validity

This resolution is effective as of August 11, 2021.

Source: Servicio de Impuestos Internos 16/08/21