SII instruye sobre tributación por segundo retiro de fondos de AFP
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 20 January 2021 |
El pasado 11 de enero de 2021, el Servicio de Impuestos Internos (SII) publicó la Circular Nº 1 donde imparte instrucciones sobre la tributación del segundo retiro único y extraordinario de fondos previsionales.
La circular señala que el monto a retirar podrá ser de hasta el 10% de los fondos acumulados en las cuentas de capitalización individual de cotizaciones obligatorias, pero no podrá exceder de UF150 ni ser inferior a las UF35. En caso de que los fondos acumulados sean inferiores a UF35, se podrá retirar el total de los fondos acumulados en la cuenta.
Los fondos retirados se considerarán un ingreso no constitutivo de renta para aquellas personas cuya renta imponible del año correspondiente al retiro sea igual o inferior a 30 UTA, debiendo considerar la UTA del mes de diciembre del año en que se perciba el retiro ($18.370.440 en diciembre de 2020).
Para el caso de rentas imponibles superiores, el monto retirado se encontrará gravado en su totalidad, se deberá incluir en la base imponible del impuesto global complementario y será clasificado como impuesto único de segunda categoría por rentas del trabajo...
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