Contraloría - Dictamen N° 12757 2019

La Contraloría General aclara que la Superintendencia de Pensiones solo está autorizada para reajustar anualmente el tope imponible de 60 UF bajo DL 3.500, pero no el límite de exención bajo DL 3.501.

• Associations of Gendarmería personnel requested a pronouncement recognizing that their maximum taxable income limit (tope imponible) of 60 UF, established in Article 16 of DL N° 3.500 of 1980, should be annually reajusted based on real remuneration indices.
• Article 16 of DL N° 3.500 of 1980 establishes that monthly remuneration has a maximum taxable limit of 60 UF, reajusted annually considering variations in real remuneration indices determined by the National Institute of Statistics (INE).
• The annual reajustment of the taxable income limit under DL N° 3.500 of 1980 becomes effective on January 1st of each year, determined by resolution of the Superintendencia de Pensiones.
• Personnel of Gendarmería de Chile, under DL N° 249 of 1973, are subject, regarding their remunerations and b...