SII aclara tratamiento tributario de los gastos relacionados con el uso de vehículos
Jurisdiction | Chile |
Law Firm | Garnham Abogados |
Published date | 24 May 2021 |
El pasado 12 de mayo, el Servicio de Impuestos Internos (SII) publicó el Oficio Nº 1234, en el cual aclara el tratamiento tributario de los gastos por concepto de peajes y uso y mantención de vehículos.
En este oficio, el SII confirma que los peajes pueden ser deducidos como gasto, en la medida que cumplan con los requisitos generales de todo gasto, establecidos en el artículo 31 de la Ley sobre Impuesto a la Renta.
Esto es:
- Que se trate de un desembolso necesarios para producir la renta;
- Que no haya sido no rebajado como costo en virtud del artículo 30 de la LIR;
- Que se encuentre pagado o adeudado durante el ejercicio comercial correspondiente; y
- Que se encuentre acreditado o justificado en forma fehaciente ante el SII.
Por regla general, los gastos en combustible, lubricantes, reparaciones, seguros y todos aquellos para la mantención y funcionamiento de automóviles, station wagon o similares, no son aceptados como gasto.
Sin embargo, podrán ser aceptados cuando un Director Regional del SII o el Director de Grandes Contribuyentes así lo establezca, mediante resolución fundada. Para lo anterior, la Circular Nº 5 de 2018 imparte instrucciones sobre el tratamiento de la mantención de vehículos motorizados, entregando criterios sobre qué gastos y en qué caso pueden efectivamente ser deducidos como gasto.
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