Sumas por ahorro previsional en el extranjero deben pagar impuestos en Chile
| Jurisdiction | Chile |
| Law Firm | Garnham Abogados |
| Published date | 25 November 2019 |
El SII publicó el pasado 12 de noviembre un oficio en el cual señala que las sumas percibidas por plan individual de ahorro previsional proveniente de Estados Unidos tienen el carácter de instrumento financiero y, por tanto, están afectas a impuesto de primera categoría. Al tratarse de un contribuyente con domicilio en Chile, éste debe declarar dichas sumas y pagar el impuesto correspondiente.
Distinto es el caso de las sumas percibidas por un seguro de renta vitalicia, ya que estos ingresos no constituirían renta y por tanto no debiesen ser declarados ni...
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