{"id":3962,"date":"2020-12-04T11:27:21","date_gmt":"2020-12-04T11:27:21","guid":{"rendered":"https:\/\/www.a-tributario.cl\/?page_id=3962"},"modified":"2020-12-26T01:32:46","modified_gmt":"2020-12-26T01:32:46","slug":"sii-gastos-no-del-giro-en-supermercado","status":"publish","type":"page","link":"https:\/\/a-tributario.cl\/index.php\/sii-gastos-no-del-giro-en-supermercado\/","title":{"rendered":"SII GASTOS NO DEL GIRO EN SUPERMERCADO"},"content":{"rendered":"

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SII GASTOS NO DEL GIRO EN SUPERMERCADO<\/h1>\n

2.4.\u00a0 \u00a0 \u00a0Gastos incurridos en supermercados y comercios similares, cuando no correspondan a bienes necesarios para el desarrollo del giro habitual del contribuyente.<\/strong><\/h2>\n

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Las compras efectuadas en supermercados y comercios similares est\u00e1n sujetas al cumplimiento de los requisitos generales del inciso primero del art\u00edculo 31 para su aceptaci\u00f3n como gasto, esto es, se debe analizar caso a caso si se trata o no de un gasto necesario para producir la renta de acuerdo al inciso primero del art\u00edculo 31. En conformidad a lo anterior, la Ley elimin\u00f3 la referencia a la norma que reiteraba la regla general en materia de gasto, sin que se modifique el tratamiento tributario aplicable a tales compras.<\/p>\n

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Luego, las instrucciones impartidas al respecto por este Servicio, en especial, en relaci\u00f3n a la presentaci\u00f3n de la informaci\u00f3n del monto de las compras y proveedores, dejan de tener aplicaci\u00f3n a partir de la entrada en vigencia de las modificaciones incorporadas a la LIR por la Ley; esto es, respecto de las operaciones realizadas a partir del 1\u00b0 de enero de 2020.<\/p>\n

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[vc_row][vc_column width=\u00bb2\/3″][vc_column_text] SII GASTOS NO DEL GIRO EN SUPERMERCADO 2.4.\u00a0 \u00a0 \u00a0Gastos incurridos en supermercados y comercios similares, cuando no correspondan a bienes necesarios para el desarrollo del giro habitual del contribuyente. Las compras efectuadas en supermercados y comercios similares est\u00e1n sujetas al cumplimiento de los requisitos generales del inciso primero del art\u00edculo 31 para […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":"","_joinchat":[]},"yoast_head":"\nSII GASTOS NO DEL GIRO EN SUPERMERCADO<\/title>\n<meta name=\"description\" content=\"SII GASTO NECESARIO CIRCULAR 53-2020 - SII GASTOS NO DEL GIRO EN SUPERMERCADO - ABOGADO TRIBUTARIO LET - Santiago - 950959243\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/a-tributario.cl\/index.php\/sii-gastos-no-del-giro-en-supermercado\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SII GASTOS NO DEL GIRO EN SUPERMERCADO\" \/>\n<meta property=\"og:description\" content=\"SII GASTO NECESARIO CIRCULAR 53-2020 - 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