{"id":7928,"date":"2026-02-14T21:58:00","date_gmt":"2026-02-15T00:58:00","guid":{"rendered":"https:\/\/consultorafecci.cl\/?p=7928"},"modified":"2026-07-13T22:02:20","modified_gmt":"2026-07-14T02:02:20","slug":"articulo-25-desafios-y-oportunidades-en-el-plan-de-gestion-2026","status":"publish","type":"post","link":"https:\/\/consultorafecci.cl\/index.php\/2026\/02\/14\/articulo-25-desafios-y-oportunidades-en-el-plan-de-gestion-2026\/","title":{"rendered":"Art\u00edculo 25 – Desaf\u00edos y Oportunidades en el Plan de Gesti\u00f3n 2026"},"content":{"rendered":"

Desaf\u00edos y Oportunidades en el Plan de Gesti\u00f3n 2026
\n<\/h2>\n

Hemos observamos con detenci\u00f3n la publicaci\u00f3n del Plan de Gesti\u00f3n de Cumplimiento Tributario (PGCT) 2026 realizado por el Servicio de Impuestos Internos (SII) hace unas semanas. Este instrumento, que por mandato de la Ley 21.713 ha sido presentado ante el nuevo Consejo Tributario, no debe entenderse como un mero documento t\u00e9cnico de recaudaci\u00f3n, sino como una hoja de ruta estrat\u00e9gica para evolucionar la relaci\u00f3n entre el Estado y el contribuyente hacia un pacto de confianza y cumplimiento colaborativo. El PGCT 2026 se fundamenta en el fortalecimiento de las capacidades institucionales y una gesti\u00f3n de riesgos de vanguardia, buscando asegurar una recaudaci\u00f3n justa y equitativa para el bienestar de nuestro pa\u00eds.<\/p>\n

Nuestra labor como profesionales contables nos exige valorar el \u00e9nfasis del SII en priorizar la facilitaci\u00f3n por sobre la fiscalizaci\u00f3n impositiva para quienes cumplen de buena fe. Para este a\u00f1o 2026, las innovaciones en \u00abFacilitaci\u00f3n y Prevenci\u00f3n\u00bb son ambiciosas. Destacamos la formalizaci\u00f3n de peque\u00f1os comerciantes mediante asistentes virtuales y aplicaciones m\u00f3viles, as\u00ed como la creaci\u00f3n de procedimientos de sostenibilidad tributaria para Pymes.<\/p>\n

Sin embargo, como Colegio de Contadores, seguiremos de cerca la labor de la Defensor\u00eda del Contribuyente (DEDECON) para asegurar que se consolide un est\u00e1ndar de actuaci\u00f3n administrativa de excelencia, especialmente en procesos cr\u00edticos como la Revisi\u00f3n de la Actuaci\u00f3n Fiscalizadora (RAF) y la Reposici\u00f3n Administrativa Voluntaria (RAV). Un hito de especial relevancia para nosotros es el C\u00f3digo de Buenas Pr\u00e1cticas Tributarias y la implementaci\u00f3n del Registro P\u00fablico de Intermediarios. Lejos de ser una carga, este registro debe ser una herramienta de diferenciaci\u00f3n profesional que valide nuestro compromiso \u00e9tico ante la sociedad.<\/p>\n

La adopci\u00f3n de Big Data e Inteligencia Artificial ha marcado el \u00abfin de la asimetr\u00eda\u00bb entre la autoridad y los asesores tributarios. Hoy, el SII posee una capacidad anal\u00edtica que transforma la fiscalizaci\u00f3n en una intervenci\u00f3n detallada. Un cambio significativo que debemos internalizar es la Multijurisdicci\u00f3n, que a partir de enero de 2026 se extiende a nivel nacional. Esto significa que un equipo de fiscalizaci\u00f3n en cualquier regi\u00f3n podr\u00e1 auditar a un contribuyente de otra jurisdicci\u00f3n, obligando a las firmas contables regionales a elevar sus est\u00e1ndares de preparaci\u00f3n ante procesos que ahora ser\u00e1n m\u00e1s \u00e1giles y transversales.<\/p>\n

La sofisticaci\u00f3n tecnol\u00f3gica es evidente: el uso de datos del Common Reporting Standard (CRS) establecido por la OCDE para el intercambio autom\u00e1tico de informaci\u00f3n de cuentas financieras entre pa\u00edses permiti\u00f3 el control de Altos Patrimonios \u2014donde ya se detectaron rentas no declaradas por $1,5 billones en 2025\u2014 y la implementaci\u00f3n de c\u00e1maras en el Control de Angostura para la fiscalizaci\u00f3n carretero. Asimismo, la carga autom\u00e1tica de las DIN (Declaraciones de Ingreso de Aduanas) en el Registro de Compras y Ventas (RCV) optimizar\u00e1 la integridad de la informaci\u00f3n. Destacamos la creaci\u00f3n del \u00c1rea de Valoraci\u00f3n, que, siguiendo modelos de \u00e9xito internacional de Canad\u00e1, Reino Unido y Australia, transparentar\u00e1 las metodolog\u00edas de tasaci\u00f3n. El rigor t\u00e9cnico del SII se refleja en que el 67% de las horas de auditor\u00eda en 2025 se concentraron en Grandes Grupos y Altos Patrimonios, probando que el control ya no es masivo e ineficiente, sino estrat\u00e9gico.<\/p>\n

El PGCT 2026 nos desaf\u00eda a evolucionar. Desde el Colegio de Contadores de Chile, recibimos estos cambios con el rigor t\u00e9cnico que nos caracteriza, pero tambi\u00e9n con la convicci\u00f3n de que somos actores clave en la generaci\u00f3n de recursos para el desarrollo nacional. Herramientas como los Acuerdos Anticipados de Precios de Transferencia (APA y BAPA), que ya han recaudado m\u00e1s de US$ 783 millones, demuestran que el cumplimiento cooperativo es el camino a seguir.<\/p>\n

Hacemos un llamado a nuestros colegiados a ser asesores estrat\u00e9gicos, utilizando la tecnolog\u00eda no solo para cumplir, sino para prevenir riesgos. Tenemos la oportunidad de liderar una transici\u00f3n hacia una cultura de cumplimiento voluntario y \u00e9tico. El compromiso del SII y de los contadores con el desarrollo sostenible de Chile hacia el 2026 es el motor que asegurar\u00e1 un progreso justo, transparente y s\u00f3lido para todos los habitantes de nuestro pa\u00eds.<\/p>\n

\u00a0<\/p>\n

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En Consultora Fecci te ayudamos<\/h2>\n

Contamos con un equipo altamente especializado, listo para entregar a tu empresa los servicios que necesita<\/p>\n

\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\tEscr\u00edbenos
\n\t\t\t\t\t<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Desaf\u00edos y Oportunidades en el Plan de Gesti\u00f3n 2026 Hemos observamos con detenci\u00f3n la publicaci\u00f3n del Plan de Gesti\u00f3n de […]<\/p>\n","protected":false},"author":1,"featured_media":7934,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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