{"id":4504,"date":"2020-11-02T11:48:42","date_gmt":"2020-11-02T14:48:42","guid":{"rendered":"https:\/\/conectamutual.cl\/bienestar\/?p=4504"},"modified":"2020-11-02T17:58:08","modified_gmt":"2020-11-02T20:58:08","slug":"sii-establece-que-asignacion-compensatoria-por-gastos-de-teletrabajo-no-constituye-remuneracion","status":"publish","type":"post","link":"https:\/\/conectamutual.cl\/bienestar\/empresas-que-cambian\/sii-establece-que-asignacion-compensatoria-por-gastos-de-teletrabajo-no-constituye-remuneracion\/","title":{"rendered":"SII establece que asignaci\u00f3n compensatoria por gastos de teletrabajo no constituye remuneraci\u00f3n"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.29.3&#8243; custom_padding=&#8221;4px||0px|||&#8221; fb_built=&#8221;1&#8243; _i=&#8221;0&#8243; _address=&#8221;0&#8243;][et_pb_row _builder_version=&#8221;3.29.3&#8243; min_height=&#8221;102px&#8221; custom_margin_phone=&#8221;20px||||false|false&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; 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_builder_version=&#8221;3.29.3&#8243; _i=&#8221;0&#8243; _address=&#8221;1.0.0&#8243;][et_pb_image src=&#8221;https:\/\/conectamutual.cl\/bienestar\/wp-content\/uploads\/2019\/10\/Logo-Espacio-Mutuo-02.png&#8221; align=&#8221;center&#8221; _builder_version=&#8221;3.29.3&#8243; width=&#8221;13%&#8221; width_phone=&#8221;22%&#8221; width_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;0px||||false|false&#8221; _i=&#8221;0&#8243; _address=&#8221;1.0.0.0&#8243;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.29.3&#8243; custom_padding=&#8221;15px||1px|||&#8221; fb_built=&#8221;1&#8243; _i=&#8221;2&#8243; _address=&#8221;2&#8243;][et_pb_row _builder_version=&#8221;3.29.3&#8243; custom_padding=&#8221;3px||36px|||&#8221; _i=&#8221;0&#8243; _address=&#8221;2.0&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;0&#8243; _address=&#8221;2.0.0&#8243;][et_pb_post_title comments=&#8221;off&#8221; featured_image=&#8221;off&#8221; _builder_version=&#8221;3.29.3&#8243; title_font=&#8221;Montserrat|700|||||||&#8221; title_text_align=&#8221;center&#8221; title_text_color=&#8221;#c4d600&#8243; title_font_size=&#8221;54px&#8221; title_line_height=&#8221;1.1em&#8221; meta_font=&#8221;Montserrat||||||||&#8221; meta_text_align=&#8221;center&#8221; meta_font_size=&#8221;12px&#8221; title_font_size_phone=&#8221;30px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; meta_font_size_phone=&#8221;10px&#8221; meta_font_size_last_edited=&#8221;on|phone&#8221; _i=&#8221;0&#8243; _address=&#8221;2.0.0.0&#8243;][\/et_pb_post_title][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.29.3&#8243; background_color=&#8221;#f4f4f4&#8243; custom_padding=&#8221;23px||7px|||&#8221; fb_built=&#8221;1&#8243; _i=&#8221;3&#8243; _address=&#8221;3&#8243;][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;3.29.3&#8243; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;|||0px|false|false&#8221; _i=&#8221;0&#8243; _address=&#8221;3.0&#8243;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;0&#8243; _address=&#8221;3.0.0&#8243;][et_pb_text _builder_version=&#8221;3.29.3&#8243; header_2_font=&#8221;|700|||||||&#8221; header_2_text_align=&#8221;right&#8221; header_2_text_color=&#8221;#707070&#8243; header_2_font_size=&#8221;31px&#8221; custom_margin=&#8221;||-2px|||&#8221; _i=&#8221;0&#8243; _address=&#8221;3.0.0.0&#8243;]<\/p>\n<h2>Tu Asesor Legal<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;3.29.3&#8243; header_3_font=&#8221;||||||||&#8221; header_3_text_color=&#8221;#666666&#8243; header_3_font_size=&#8221;17px&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;|||120px|false|false&#8221; _i=&#8221;1&#8243; _address=&#8221;3.0.0.1&#8243;]<\/p>\n<h3 style=\"text-align: right;\">Contenido de expertos en colaboraci\u00f3n con Espacio Mutuo<\/h3>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;1&#8243; _address=&#8221;3.0.1&#8243;][et_pb_image src=&#8221;https:\/\/conectamutual.cl\/bienestar\/wp-content\/uploads\/2020\/05\/Logo-AZ-TGC-1-01.png&#8221; _builder_version=&#8221;3.29.3&#8243; width=&#8221;57%&#8221; _i=&#8221;0&#8243; _address=&#8221;3.0.1.0&#8243;][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; fullwidth=&#8221;on&#8221; _builder_version=&#8221;3.29.3&#8243; fb_built=&#8221;1&#8243; _i=&#8221;4&#8243; _address=&#8221;4&#8243;][et_pb_fullwidth_image src=&#8221;https:\/\/conectamutual.cl\/bienestar\/wp-content\/uploads\/2020\/11\/pexels-vlada-karpovich-4050444.jpg&#8221; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;0&#8243; _address=&#8221;4.0&#8243;][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;3.29.3&#8243; custom_padding=&#8221;11px||8px|||&#8221; fb_built=&#8221;1&#8243; _i=&#8221;5&#8243; _address=&#8221;5&#8243;][et_pb_row _builder_version=&#8221;3.29.3&#8243; custom_padding=&#8221;9px||0px|||&#8221; _i=&#8221;0&#8243; _address=&#8221;5.0&#8243;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.29.3&#8243; custom_padding=&#8221;|110px||110px|false|false&#8221; custom_padding_phone=&#8221;|10px||10px|false|false&#8221; custom_padding_last_edited=&#8221;on|phone&#8221; _i=&#8221;0&#8243; _address=&#8221;5.0.0&#8243;][et_pb_text _builder_version=&#8221;3.29.3&#8243; text_font_size=&#8221;17px&#8221; text_line_height=&#8221;2.1em&#8221; header_2_text_color=&#8221;#c4d600&#8243; custom_margin=&#8221;-3px|||||&#8221; custom_margin_last_edited=&#8221;on|phone&#8221; custom_padding=&#8221;37px|0px||0px|false|false&#8221; text_font_size_phone=&#8221;16px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; text_line_height_phone=&#8221;1.9em&#8221; text_line_height_last_edited=&#8221;on|phone&#8221; header_2_font_size_phone=&#8221;23px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; _i=&#8221;0&#8243; _address=&#8221;5.0.0.0&#8243;]<\/p>\n<blockquote>\n<p><span style=\"font-weight: 400;\">Mediante Oficio 2.139 del 29 de septiembre de 2020, el <\/span><b>Servicio de Impuestos Internos (SII) <\/b><span style=\"font-weight: 400;\">emiti\u00f3 su pronunciamiento respecto del car\u00e1cter imponible de una asignaci\u00f3n compensatoria por <\/span><b>gastos asociados al teletrabajo<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<\/blockquote>\n<p><span style=\"font-weight: 400;\">Al respecto, el SII se\u00f1al\u00f3 que las remuneraciones percibidas por los trabajadores dependientes constituyen renta, por lo que cab\u00eda determinar si una asignaci\u00f3n compensatoria por causa del teletrabajo <\/span><b>constituye o no remuneraci\u00f3n<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En esta l\u00ednea, el Servicio tom\u00f3 como base de an\u00e1lisis la nueva normativa introducida por <\/span><b>la Ley N\u00b021.220<\/b><span style=\"font-weight: 400;\"> que regula el \u201cTrabajo a Distancia\u201d, se\u00f1alando que conforme precept\u00faa actualmente el C\u00f3digo del Trabajo: \u201cLos equipos, las herramientas y los materiales para el trabajo a distancia o para el teletrabajo, incluidos los elementos de protecci\u00f3n personal, deber\u00e1n ser proporcionados por el empleador al trabajador, y este \u00faltimo no podr\u00e1 ser obligado a utilizar elementos de su propiedad. Igualmente, los costos de operaci\u00f3n, funcionamiento, mantenimiento y reparaci\u00f3n de equipos ser\u00e1n siempre de cargo del empleador\u201d.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De acuerdo a lo anterior, y sumado a que la Direcci\u00f3n del Trabajo aclar\u00f3 que las partes del contrato de trabajo tambi\u00e9n pueden acordar el establecimiento de asignaciones que compensen los gastos incurridos por el trabajador para el desempe\u00f1o de sus funciones, lo que a la luz del art\u00edculo 42 del C\u00f3digo del Trabajo no constituye remuneraci\u00f3n.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">De esta forma, el SII concluye que las asignaciones que compensen los gastos incurridos por el trabajador con ocasi\u00f3n del teletrabajo<\/span><b>, no constituye remuneraci\u00f3n ni forma parte de la base imponible del impuesto \u00fanico de segunda categor\u00eda<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_3,1_3,1_3&#8243; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;1&#8243; _address=&#8221;5.1&#8243;][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;0&#8243; _address=&#8221;5.1.0&#8243;][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; _builder_version=&#8221;3.29.3&#8243; _i=&#8221;1&#8243; _address=&#8221;5.1.1&#8243;][et_pb_text _builder_version=&#8221;3.29.3&#8243; text_font_size=&#8221;13px&#8221; text_line_height=&#8221;0.6em&#8221; custom_margin=&#8221;-15px||||false|false&#8221; custom_padding=&#8221;34px|||||&#8221; text_font_size_phone=&#8221;11px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; _i=&#8221;0&#8243; _address=&#8221;5.1.1.0&#8243;]<\/p>\n<p style=\"text-align: center;\"><strong>Jorge Arredondo | Socio AZ<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Daniela Hirsch | Asociada Senior<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Felipe Neira | Asociado\u00a0<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_3&#8243; 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Al respecto, el SII se\u00f1al\u00f3 que las remuneraciones percibidas por los trabajadores dependientes [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[26],"tags":[],"class_list":["post-4504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-empresas-que-cambian","et-has-post-format-content","et_post_format-et-post-format-standard"],"_links":{"self":[{"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/posts\/4504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/comments?post=4504"}],"version-history":[{"count":4,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/posts\/4504\/revisions"}],"predecessor-version":[{"id":4541,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/posts\/4504\/revisions\/4541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/media\/4507"}],"wp:attachment":[{"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/media?parent=4504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/categories?post=4504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/conectamutual.cl\/bienestar\/wp-json\/wp\/v2\/tags?post=4504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}