SII - Oficio N°1034 (12/05/2017)

Este oficio del SII aclara que las opciones laborales entregadas antes del 01/01/2017 se rigen por la norma antigua, pero su ejercicio posterior sí puede ser renta. La venta de acciones adquiridas vía planes específicos puede acogerse al Art. 107 LIR.

• Prior to January 1, 2017, the grant and exercise of non-transferable stock options under labor compensation plans, when paid for by the worker, were generally not taxed as remuneration under the LIR.
• Law N° 20.780 of 2014 amended Article 17 N° 8 of the LIR, effective January 1, 2017, to classify labor compensation plans involving the grant of options as "mayor remuneración" (higher remuneration).
• The amended Article 17 N° 8 LIR taxes the benefit derived from the grant, assignment, or exercise of options as income subject to IGC, IA, or IUSC.
• The principle of irretroactivity of tax laws dictates that acts perfected under prior law are not subject to new tax regimes unless explicitly stated.
• The exercise of a stock option constitutes a separate taxable event (e.g., acquisition of s...