{"id":6236,"date":"2025-10-25T12:39:00","date_gmt":"2025-10-25T15:39:00","guid":{"rendered":"https:\/\/consultorafecci.cl\/?p=6236"},"modified":"2026-02-23T12:47:06","modified_gmt":"2026-02-23T15:47:06","slug":"articulo-n-9-clarificaciones-sobre-el-sueldo-empresarial-una-mirada-profesional-y-practica","status":"publish","type":"post","link":"https:\/\/consultorafecci.cl\/index.php\/2025\/10\/25\/articulo-n-9-clarificaciones-sobre-el-sueldo-empresarial-una-mirada-profesional-y-practica\/","title":{"rendered":"Art\u00edculo N\u00b0 9 \u2013 Clarificaciones sobre el Sueldo Empresarial: una mirada profesional y pr\u00e1ctica"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6236\" class=\"elementor elementor-6236\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62e2b568 e-flex e-con-boxed e-con e-parent\" data-id=\"62e2b568\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1711e10a elementor-widget elementor-widget-heading\" data-id=\"1711e10a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Art\u00edculo N\u00b0 9 \u2013 Clarificaciones sobre el Sueldo Empresarial: una mirada profesional y pr\u00e1ctica<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79faa5a e-flex e-con-boxed e-con e-parent\" data-id=\"79faa5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4be6495e elementor-widget elementor-widget-text-editor\" data-id=\"4be6495e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><b>En las \u00faltimas semanas, el Servicio de Impuestos Internos (Servicio) emiti\u00f3 el Oficio N\u00b0 2069 del 16.10.2025, documento que ha generado especial inter\u00e9s entre los contribuyentes, asesores tributarios y profesionales de la contabilidad. El pronunciamiento clarifica el tratamiento tributario del denominado sueldo empresarial, una figura legal relevante para las micro, peque\u00f1as y medianas empresas del pa\u00eds, pero que hist\u00f3ricamente ha presentado dudas operativas y normativas, principalmente por las fiscalizaciones que realiza el Servicio.<\/b><\/p><p class=\"p1\">El prop\u00f3sito de este art\u00edculo es resumir los principales criterios oficiales que se indican en este Oficio N\u00b0 2069 y ofrecer una reflexi\u00f3n profesional sobre sus implicancias pr\u00e1cticas, especialmente para quienes asesoran a empresarios individuales, empresas familiares o sociedades de todo \u00e1mbito, donde esta asignaci\u00f3n suele ser una herramienta clave de planificaci\u00f3n tributaria y ordenamiento financiero.<\/p><p class=\"p1\">Uno de los aspectos m\u00e1s importantes aclarados por el SII es que no existe un monto m\u00ednimo obligatorio para asignar un sueldo empresarial. Este punto refuerza la idea de que el monto asignado debe justificarse en funci\u00f3n de criterios de razonabilidad y sustento econ\u00f3mico de la empresa, aunque siempre est\u00e1 sujeto a la fiscalizaci\u00f3n sobre el mismo que pueda realizar el Servicio.<\/p><p class=\"p1\">En la pr\u00e1ctica, esto implica que los empresarios individuales o socios de sociedades pueden establecer un monto acorde a las condiciones y resultados de su negocio o en base a condiciones de mercado, siempre que este responda a un criterio prudente y se encuentre debidamente respaldado en los registros contables.<\/p><p class=\"p1\">El Oficio tambi\u00e9n aborda un tema importante, que dice relaci\u00f3n con la consulta frecuente sobre el pago de las cotizaciones previsionales vinculadas al sueldo empresarial. Si bien el Servicio aclara que no tiene competencia para pronunciarse sobre materias previsionales, establece como criterio que no es requisito efectuar cotizaciones previsionales para que el gasto sea aceptado tributariamente. Esto no significa que las cotizaciones pierdan importancia, sino que, por el contrario, indica el Servicio que cuando se realizan de forma voluntaria, estas podr\u00e1n deducirse de la base imponible del Impuesto \u00danico de Segunda Categor\u00eda, de esa forma ratifica que su pago es una rebaja de la renta afecta a impuesto.<\/p><p class=\"p1\">El Servicio adem\u00e1s reafirma en este Oficio que la asignaci\u00f3n de un sueldo empresarial se clasifica como renta del art\u00edculo 42 N\u00b01 de la Ley sobre Impuesto a la Renta (LIR), aun cuando no exista un v\u00ednculo laboral formal entre la empresa y su due\u00f1o o socios. En consecuencia, el Servicio indica que carece de relevancia la forma en que se desglosen sus componentes (por ejemplo, gratificaciones, asignaciones o bonos), por otra parte, mientras se cumplan los requisitos del p\u00e1rrafo cuarto del N\u00b0 6 del inciso cuarto del art\u00edculo 31 de la LIR, la empresa podr\u00e1 deducir como gasto el sueldo empresarial.<\/p><p class=\"p1\">El Servicio indica adem\u00e1s que el monto del sueldo empresarial debe registrarse en el Libro de Remuneraciones Electr\u00f3nico (LER) de la Direcci\u00f3n del Trabajo. A partir de esta informaci\u00f3n, el Servicio genera de forma autom\u00e1tica la Declaraci\u00f3n Jurada N\u00b0 1887 de sueldos, lo que simplifica la gesti\u00f3n de la preparaci\u00f3n y presentaci\u00f3n de esta informaci\u00f3n, aunque mantiene la responsabilidad del contribuyente en caso de modificaciones posteriores.<\/p><p class=\"p1\">Desde nuestra perspectiva profesional, este Oficio representa un avance en la certeza tributaria para los contribuyentes. El Servicio al precisar los criterios sobre el sueldo empresarial, est\u00e1 regulando un tema que siempre ha sido tema de debate y adem\u00e1s ayuda a fortalecer la transparencia en la relaci\u00f3n entre los contribuyentes y la administraci\u00f3n tributaria.<\/p><p class=\"p1\">Estas aclaraciones que realiza el Servicio nos plantean un desaf\u00edo como contadores y asesores tributarios en mayor medida, que es el mantenernos en una actualizaci\u00f3n constante, tanto en los aspectos normativos como en las implicancias pr\u00e1cticas de su aplicaci\u00f3n. La correcta interpretaci\u00f3n del sueldo empresarial no solo incide en la carga tributaria de los due\u00f1os o socios, sino que tambi\u00e9n en las empresas porque ayuda a reflejar de mejor forma su verdadera carga tributaria, especialmente en regiones como Magallanes, donde el entorno productivo se sustenta principalmente en emprendimientos familiares y PYMES.<\/p><p class=\"p1\">Finalmente queremos reforzar que el sueldo empresarial, bien aplicado, no es una mera figura contable, sino que una herramienta leg\u00edtima para reconocer la gesti\u00f3n del due\u00f1o o de los socios en las empresas, sirve para ordenar la estructura de remuneraciones y fortalecer la transparencia del sistema.<\/p><p class=\"p1\">Como Colegio de Contadores, seguimos comprometidos con difundir estas novedades tributarias que permiten clarificar la aplicaci\u00f3n de la normativa tributaria, promover el cumplimiento informado y acompa\u00f1ar a los profesionales y empresas de nuestra regi\u00f3n en el desarrollo de una pr\u00e1ctica contable y tributaria de excelencia.<\/p><div class=\"elementor-element elementor-element-3f36c9a9 e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"3f36c9a9\" data-element_type=\"container\" data-e-type=\"container\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-50aa6b44 elementor-widget elementor-widget-text-editor\" data-id=\"50aa6b44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-element elementor-element-72c650da e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"72c650da\" data-element_type=\"container\" data-e-type=\"container\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-66648d9c elementor-widget elementor-widget-text-editor\" data-id=\"66648d9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\"><p class=\"p1\"><b>Publicado en el Diario El Ping\u00fcino<\/b><\/p><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"elementor-element elementor-element-44a43760 e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"44a43760\" data-element_type=\"container\" data-e-type=\"container\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-11491c95 elementor-widget elementor-widget-ucaddon_social_share_buttons\" data-id=\"11491c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ucaddon_social_share_buttons.default\"><div class=\"elementor-widget-container\"><div id=\"uc_social_share_buttons_elementor_11491c95\" class=\"ue-social-buttons\"><div class=\"ue-social-buttons-container\">\u00a0<\/div><\/div><\/div><\/div><\/div><\/div><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-659075a8 e-flex e-con-boxed e-con e-parent\" data-id=\"659075a8\" data-element_type=\"container\" 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