{"id":2307,"date":"2021-04-16T21:09:21","date_gmt":"2021-04-16T21:09:21","guid":{"rendered":"https:\/\/www.portatax.cl\/mineria\/?p=2307"},"modified":"2023-12-05T15:22:36","modified_gmt":"2023-12-05T19:22:36","slug":"oficio-n4816-10-12-2001-2","status":"publish","type":"post","link":"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n4816-10-12-2001-2\/","title":{"rendered":"Oficio N\u00b04816 (10.12.2001)"},"content":{"rendered":"\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Situaci\u00f3n tributaria de las indemnizaciones por a\u00f1os de servicios pagadas a los trabajadores de una empresa de miner\u00eda.<\/p>\n<\/blockquote>\n\n\n\n<p>Contribuyente solicita al Servicio de Impuestos Internos que se pronuncie respecto de los siguientes puntos: <\/p>\n\n\n\n<p>a) Declarar que el art\u00edculo 25 de la Ley N\u00b016.723, de 1967, debe aplicarse con preferencia, por tratarse de una norma especial, a aquellas que rigen la situaci\u00f3n tributaria de las indemnizaciones por a\u00f1os de servicio; que esta norma favorece a todos los trabajadores de la empresa; y que la base de c\u00e1lculo de la indemnizaci\u00f3n establecida en ella comprende todos los emolumentos que el trabajador estaba percibiendo el \u00faltimo mes de prestaci\u00f3n de servicios, incluyendo todo tipo de remuneraciones, tanto ordinarias como extraordinarias y las dem\u00e1s cantidades, incluso la asignaci\u00f3n familiar, que estuviere percibiendo el trabajador como contraprestaci\u00f3n de sus servicios laborales. <\/p>\n\n\n\n<p>b) Declarar que la indemnizaci\u00f3n pactada en convenios colectivos por la empresa con algunos de sus trabajadores tampoco constituye renta en la parte no amparada por la norma legal se\u00f1alada precedentemente, por encontrarse en igual situaci\u00f3n que las indemnizaciones pactadas en contratos colectivos para los efectos del art\u00edculo 178 del C\u00f3digo del Trabajo. <\/p>\n\n\n\n<p>En cuanto a la primera consulta, se\u00f1ala el Servicio que el art\u00edculo 25 de la Ley N\u00b016.723, prevalece por sobre la normativa general establecida en el art\u00edculo 178 del C\u00f3digo del Trabajo, sin que le afecte el l\u00edmite de las noventa Unidades de Fomento establecido en el art\u00edculo 172 del C\u00f3digo antes mencionado. <\/p>\n\n\n\n<p>En cuanto a la segunda consulta formulada, se\u00f1ala el Servicio que el inciso primero del art\u00edculo 178 del C\u00f3digo del Trabajo, dispone que las indemnizaciones pactadas en contratos de trabajo o en convenios colectivos que complementen, modifiquen o reemplacen estipulaciones de contratos colectivos, no constituir\u00e1n renta para ning\u00fan efecto tributario, debiendo se\u00f1alarse respecto de lo consultado que no es posible emitir una opini\u00f3n sobre tal materia, debido a que no se han acompa\u00f1ado los antecedentes tendientes a comprobar la cadena de continuidad ni la identidad de las partes a que se refiere la norma legal precitada, y comentada mediante la Circular 29, de 1991.<\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-7f977256-d973-41b6-bc69-1a7dcf6b2280\" href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b04816-10.12.2001.pdf\">Oficio-N\u00b04816-10.12.2001<\/a><a href=\"https:\/\/www.portatax.cl\/mineria\/wp-content\/uploads\/2021\/03\/Oficio-N\u00b04816-10.12.2001.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7f977256-d973-41b6-bc69-1a7dcf6b2280\">Descarga<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Situaci\u00f3n tributaria de las indemnizaciones por a\u00f1os de servicios pagadas a los trabajadores de una empresa de miner\u00eda. Contribuyente solicita al Servicio de Impuestos Internos que se pronuncie respecto de los siguientes puntos: a) Declarar que el art\u00edculo 25 de la Ley N\u00b016.723, de 1967, debe aplicarse con preferencia, por tratarse de una norma especial, &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n4816-10-12-2001-2\/\"> <span class=\"screen-reader-text\">Oficio N\u00b04816 (10.12.2001)<\/span> Leer m\u00e1s &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":2057,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[22],"tags":[],"class_list":["post-2307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gastos-necesario-mineros-art-31-inc-1-lir"],"aioseo_notices":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Oficio N\u00b04816 (10.12.2001) - Portatax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.portatax.cl\/mineria\/2021\/04\/16\/oficio-n4816-10-12-2001-2\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Oficio N\u00b04816 (10.12.2001) - Portatax\" \/>\n<meta property=\"og:description\" content=\"Situaci\u00f3n tributaria de las indemnizaciones por a\u00f1os de servicios pagadas a los trabajadores de una empresa de miner\u00eda. 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