SII - Oficio N°103 (15/01/1999)

Servicio de Impuestos Internos aclara que el aumento en asignación de zona por Ley 19.354 es aplicable a la rebaja de renta imponible de pensionados, respetando límites legales previos.

• Pensioners with over 30 years of service received a zone allowance (initially 30%, then 40%) which they previously deducted from their taxable income in annual tax declarations, considering it non-taxable income.
• The tax deduction for zone allowance for pensioners residing in the I Region was initially established by DL N° 889, art. 13, which allowed taxpayers to deduct a portion of their income equivalent to the zone allowance. This benefit was extended to pensioners through DL N° 1512, art. 4.
• DL N° 1512, art. 4, limits the total deduction for zone allowance from all income sources to the amount corresponding to Grade 1-A of the Single Salary and Wages Scale.
• Ley N° 19.354 (1994) modified the calculation percentages of the zone allowance for workers.
• The Servicio de Impuestos I...