SII aclara tratamiento de retención para cotizaciones previsionales de los directores y consejeros de sociedades anónimas
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 16 March 2021 |
La Ley N° 21.133 que trata sobre la incorporación de los trabajadores independientes a los regímenes de protección social, modificó determinados artículos de la Ley sobre Impuesto a la Renta con el objetivo de aumentar la retención que deben realizar los trabajadores independientes, desde un 10% a un 17%.
Sin embargo, el pasado 9 de marzo el Servicio de Impuestos Internos publicó el Oficio N°644, en el cual aclara que la tributación que afecta los directores y consejeros de sociedades anónimas por sus participaciones o asignaciones no se vio afectada con las modificaciones realizadas por la Ley N° 21.133.
De esta manera, la retención que corresponde a las rentas de los...
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