{"id":4894,"date":"2026-06-10T18:07:33","date_gmt":"2026-06-10T18:07:33","guid":{"rendered":"https:\/\/catlec.cl\/?p=4894"},"modified":"2026-07-30T15:06:17","modified_gmt":"2026-07-30T15:06:17","slug":"impuesto-al-diesel-un-subsidio-implicito-de-alto-costo-para-el-tesoro-nacional","status":"publish","type":"post","link":"https:\/\/catlec.cl\/en-us\/impuesto-al-diesel-un-subsidio-implicito-de-alto-costo-para-el-tesoro-nacional\/","title":{"rendered":"Impuesto al Di\u00e9sel: un subsidio impl\u00edcito de alto costo para el Tesoro Nacional"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Fecha:<\/strong>&nbsp;Mayo 2026<br><strong>Autores:<\/strong>&nbsp;<a href=\"https:\/\/catlec.cl\/equipo\/\" target=\"_blank\" rel=\"noreferrer noopener\">Luis Rizzi; Hugo Silva<\/a><br><\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><strong>Abstract o breve resumen:<\/strong> En este documento de pol\u00edtica p\u00fablica, los investigadores CATLEC en la <a href=\"https:\/\/www.uc.cl\/\" type=\"link\" id=\"https:\/\/www.uc.cl\/\" target=\"_blank\" rel=\"noreferrer noopener\">Pontificia Universidad Cat\u00f3lica de Chile<\/a>, Luis Rizzi y Hugo Silva analizan el tratamiento tributario del petr\u00f3leo di\u00e9sel en Chile y sus implicancias fiscales, econ\u00f3micas y ambientales. El texto sostiene que la diferencia entre el impuesto espec\u00edfico aplicado a la gasolina y al di\u00e9sel constituye un subsidio impl\u00edcito de alta magnitud para el uso de este combustible.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">A partir de datos de ventas de combustibles, recaudaci\u00f3n fiscal y comparaci\u00f3n internacional, el documento estima que este subsidio impl\u00edcito alcanz\u00f3 aproximadamente 1,9 billones de pesos en 2023. Esta cifra equivale al 73% de la recaudaci\u00f3n efectiva del impuesto espec\u00edfico a los combustibles, lo que permite dimensionar el peso fiscal de una pol\u00edtica que rara vez aparece discutida como gasto p\u00fablico. Los autores tambi\u00e9n advierten que el impuesto al di\u00e9sel en Chile se ubica por debajo del valor m\u00ednimo observado en la Uni\u00f3n Europea, mientras que el impuesto a la gasolina se acerca m\u00e1s a los rangos internacionales.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">El an\u00e1lisis plantea que esta brecha tributaria genera se\u00f1ales poco consistentes con los compromisos ambientales del pa\u00eds, la transici\u00f3n hacia la electromovilidad y la necesidad de impulsar modos de transporte m\u00e1s sostenibles. Aunque el di\u00e9sel cumple un rol relevante en el transporte de carga, el documento cuestiona que esa funci\u00f3n justifique una ventaja impositiva tan marcada, especialmente considerando costos externos como contaminaci\u00f3n, emisiones, congesti\u00f3n, siniestralidad vial y dependencia energ\u00e9tica.<\/p>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\">El documento propone abrir un debate p\u00fablico transparente sobre la materia. Entre las alternativas se\u00f1aladas se encuentran revisar beneficios fiscales vigentes, avanzar hacia un aumento gradual del impuesto al di\u00e9sel y evaluar los impactos econ\u00f3micos de una reforma con evidencia. Desde esa perspectiva, el policy paper busca aportar antecedentes t\u00e9cnicos para una discusi\u00f3n de pol\u00edtica p\u00fablica relevante para la competitividad log\u00edstica, la sostenibilidad del transporte y el uso eficiente de recursos fiscales en Chile.<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/catlec.cl\/wp-content\/uploads\/2026\/06\/1.-Impuesto-al-Diesel-un-subsidio-implicito-de-alto-costo-para-el-Tesoro-Nacional.pdf\" type=\"application\/pdf\" style=\"width:100%;height:900px\" aria-label=\"Embed of 1. Impuesto al Di\u00e9sel un subsidio impl\u00edcito de alto costo para el Tesoro Nacional.\"><\/object><a id=\"wp-block-file--media-e7fa90e8-0000-4c5f-8606-da3c4be247d8\" href=\"https:\/\/catlec.cl\/wp-content\/uploads\/2026\/06\/1.-Impuesto-al-Diesel-un-subsidio-implicito-de-alto-costo-para-el-Tesoro-Nacional.pdf\">1. Impuesto al Di\u00e9sel un subsidio impl\u00edcito de alto costo para el Tesoro Nacional<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fecha:&nbsp;Mayo 2026Autores:&nbsp;Luis Rizzi; Hugo Silva Abstract o breve resumen: En este documento de pol\u00edtica p\u00fablica, los investigadores CATLEC en la<\/p>\n","protected":false},"author":4,"featured_media":4900,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[92,50],"tags":[120,118,110],"class_list":["post-4894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-policy-reports","category-publicaciones","tag-hugo-silva","tag-policy-paper","tag-pontificia-universidad-catolica-de-chile"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuesto al Di\u00e9sel: un subsidio impl\u00edcito de alto costo para el Tesoro Nacional - 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