{"id":398,"date":"2025-01-15T11:29:56","date_gmt":"2025-01-15T17:29:56","guid":{"rendered":"https:\/\/agendapro.com\/blog\/?p=398"},"modified":"2025-01-15T11:51:08","modified_gmt":"2025-01-15T17:51:08","slug":"como-tributan-las-peluquerias-en-chile","status":"publish","type":"post","link":"https:\/\/agendapro.com\/blog\/como-tributan-las-peluquerias-en-chile\/","title":{"rendered":"\u00bfC\u00f3mo tributan las peluquer\u00edas en Chile?"},"content":{"rendered":"\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Si piensas <a href=\"\/blog\/requisitos-para-abrir-una-peluqueria-en-chile\">abrir una peluquer\u00eda en Chile<\/a>, la legislaci\u00f3n permite que los locales administren sus impuestos de manera bastante particular. Sabemos que puede ser f\u00e1cil confundirse con la gesti\u00f3n contable y el pago de impuestos por ello hoy te decimos c\u00f3mo tributan las peluquer\u00edas en Chile.<\/span><\/p>\n\n\n\n<!--more-->\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">La&nbsp;<\/span><a href=\"https:\/\/www.sii.cl\/pagina\/jurisprudencia\/leyviva1_2.htm\"><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Ley 825 de Impuesto a las Ventas y Servicios<\/span><\/a><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">&nbsp;diferencia el pago de impuestos de quienes prestan servicio como peluqueros independientes, respecto de quienes tienen peluquer\u00edas o salones de belleza de distinto tama\u00f1o.&nbsp;<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-en-el-caso-que-sea-dueno-de-un-pequeno-local\">En el caso que sea due\u00f1o de un peque\u00f1o local<\/h2>\n\n\n\n<p><strong><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">El Servicio de Impuestos Internos (<a href=\"https:\/\/homer.sii.cl\/\">SII<\/a>)<\/span><\/strong><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\"><strong>&nbsp;explica que quienes posean una peluquer\u00eda como peque\u00f1a empresa, y la trabajen personalmente -con no m\u00e1s de cinco ayudantes<\/strong>-.<\/span><\/p>\n\n\n\n<ul>\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Deben realizanr un pago previsional con una tasa del <strong>3% sobre los ingresos percibidos<\/strong> por cada servicio prestado. <\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Este debe enterarse en las arcas fiscales en los <strong>12 primeros d\u00edas del mes siguiente.<\/strong>\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Estas peluquer\u00edas est\u00e1n afectas al tributo a empresas, conocido como <strong>Impuesto de Primera Categor\u00eda<\/strong>, que deben declarar en abril del a\u00f1o siguiente. Asimismo, pueden llevar un sistema de&nbsp;<\/span><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">&nbsp;contabilidad simplificada, con un libro de ingresos y gastos. De mismo modo, el SII explica que:<\/span><\/p>\n\n\n\n<ul>\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Si el due\u00f1o de esta peluquer\u00eda est\u00e1 afecto a un Impuesto Global Complementario por otras rentas que percibe, ese tributo debe incluirse en su base imponible en calidad de rentas afectas o exentas por actividades de peluquer\u00edas desarrolladas como taller artesanal.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Para el pago del Impuesto al Valor Agregado (IVA), debe emitir una boleta de ventas y servicios con los recargos correspondientes. Para revisar estos documentos, el due\u00f1o del local tendr\u00e1 que llevar un libro de compraventa.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-en-el-caso-que-sea-dueno-de-una-peluqueria-de-mayor-tamano\">En el caso que sea due\u00f1o de una peluquer\u00eda de mayor tama\u00f1o<\/h3>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Para el SII, quienes ejercen la actividad \u201cen calidad de empresarios propiamente tales\u201d, est\u00e1n afectos a los impuestos normales de la Ley de Impuesto a la Renta, como <strong>Impuesto de Primera Categor\u00eda<\/strong>, Impuesto Global Complementario o Adicional. En estos casos:<\/span><\/p>\n\n\n\n<ul>\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Por cada ingreso deben efectuarse pagos previsionales mensuales.\u00a0<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Para el registro de sus operaciones deben llevar una contabilidad completa o simplificada.\u00a0<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Por cada servicio prestado deben emitir una boleta de ventas y servicios, que deben ser registrados en un libro de compras y ventas.\u00a0<\/span><\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter is-resized\"><img decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-300x200.webp\" alt=\"c\u00f3mo tributan las peluquer\u00edas en Chile\" class=\"wp-image-8757\" style=\"width:558px;height:auto\" title=\"tributacion de las peluquerias en chile\" srcset=\"https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-300x200.webp 300w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-1024x683.webp 1024w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-768x513.webp 768w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-1536x1025.webp 1536w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-2048x1367.webp 2048w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/close-up-hands-holding-banknote-150x100.webp 150w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-en-caso-de-que-sea-un-peluquero-independiente-que-trabaje-en-un-salon-de-belleza\">En caso de que sea un peluquero independiente que trabaje en un sal\u00f3n de belleza<\/h3>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">En Chile existe un acuerdo en el que un peluquero trabaja de manera independiente en un sal\u00f3n m\u00e1s amplio. Se denomina el sistema de \u201carriendo de sill\u00f3n\u201d de una peluquer\u00eda o sal\u00f3n de belleza. En este caso, el SII explica que:<\/span><\/p>\n\n\n\n<ul>\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">El propietario del local debe extender una factura por el servicio de arrendamiento de sillones, que se indica de manera separada del impuesto al valor agregado.\u00a0<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Ese ingreso est\u00e1 afecto al 18% de impuesto al valor agregado, pues se est\u00e1 arrendando un bien corporal mueble.\u00a0<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">El peluquero que arrienda el sill\u00f3n debe extender una boleta de ventas y servicios por los ingresos que reciba de sus clientes, que est\u00e1n exentos del impuesto al valor agregado.\u00a0<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Podr\u00e1s conocer m\u00e1s detalles de c\u00f3mo practicar esta modalidad de facturaci\u00f3n en el siguiente llink: <a href=\"\/blog\/arriendo-de-silla-en-chile-parte-2-profesionales-independientes\">Boleta de honorarios para profesionales independientes.<\/a><\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-en-caso-de-que-sea-un-peluquero-independiente-que-trabaje-por-su-cuenta\">En caso de que sea un peluquero independiente que trabaje por su cuenta<\/h3>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">El&nbsp;<\/span><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">SII explica<\/span><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">&nbsp;que el peluquero que decide trabajar solo en su domicilio, prestando servicios de manera independiente, no debe pagar IVA. Esto se debe a que su servicio est\u00e1 clasificado con impuesto de segunda categor\u00eda, y debe emitir boletas de honorarios.&nbsp;<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center has-medium-font-size\" id=\"h-\"><img decoding=\"async\" class=\" wp-image-8756 aligncenter\" src=\"https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-300x200.webp\" alt=\" c\u00f3mo tributan las peluquer\u00edas en Chile\" width=\"551\" height=\"367\" srcset=\"https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-300x200.webp 300w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-1024x683.webp 1024w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-768x513.webp 768w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-1536x1025.webp 1536w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-2048x1367.webp 2048w, https:\/\/agendapro.com\/blog\/wp-content\/uploads\/sites\/2\/2025\/01\/businessman-giving-money-his-partner-while-making-contract-150x100.webp 150w\" sizes=\"(max-width: 551px) 100vw, 551px\" \/><\/h3>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-como-administro-mis-impuestos-si-pagan-con-tarjeta\">\u00bfC\u00f3mo administro mis impuestos si pagan con tarjeta?<\/h3>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Desde 2015, los vales o vouchers que emiten los <a href=\"https:\/\/agendapro.com\/cl\/sistema-pos-terminal-punto-venta\" target=\"_blank\" rel=\"noopener\">terminales de punto de venta (POS)<\/a> para pagar con tarjetas de cr\u00e9dito o d\u00e9bito son v\u00e1lidos como boleta en el caso de la venta de productos o servicios, como consigna el&nbsp;<\/span><a href=\"http:\/\/www.economiaynegocios.cl\/noticias\/noticias.asp?id=149631\"><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">portal de Econom\u00eda y Negocios del diario El Mercurio<\/span><\/a><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-como-tributan-las-peluquerias-en-chile-si-les-pagan-con-tarjeta\">\u00bfC\u00f3mo tributan las peluquer\u00edas en Chile si les pagan con tarjeta?<\/h3>\n\n\n\n<p><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">En el caso de los peluqueros, el SII explica a El Mercurio que estos voucher no reemplazan a las boletas en el caso de quienes emiten boletas de honorarios:<\/span><\/p>\n\n\n\n<ul>\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">El contribuyente registra diariamente en sus libros contables las boletas de compraventa o el impreso del terminal de ventas que siempre emite.<\/span><\/li>\n\n\n\n<li><span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">Si realizan transacciones con tarjetas de cr\u00e9dito o d\u00e9bito que no requieren de boletas, debe emitir de todos modos una boleta de honorarios y esta que debe registrarse en el mismo libro. Finalmente, este servicio no paga IVA en su declaraci\u00f3n mensual.<\/span><\/li>\n<\/ul>\n\n\n\n<p><span style=\"font-family: Arial, sans-serif; font-size: 16px; background-color: transparent;\">Ahora ya tienes una breve gu\u00eda para saber <span style=\"font-size: 16px; font-family: 'Arial',sans-serif;\">c\u00f3mo tributan las peluquer\u00edas en Chile. <\/span>Si a\u00fan tienes dudas, deja que <\/span><strong style=\"font-family: Arial, sans-serif; font-size: 16px; background-color: transparent;\"><a href=\"https:\/\/www.agendapro.com\/cl\/\" target=\"_blank\" rel=\"noopener\">expertos<\/a><\/strong><span style=\"font-family: Arial, sans-serif; font-size: 16px; background-color: transparent;\"> te asesoren, utiliza un <span style=\"text-decoration: underline;\"><strong><a style=\"text-decoration: underline;\" href=\"https:\/\/agendapro.com\/cl\/peluqueria\/software-para-peluquerias\" target=\"_blank\" rel=\"noopener\">sistema para administrar peluquer\u00edas<\/a><\/strong><\/span>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si piensas abrir una peluquer\u00eda en Chile, la legislaci\u00f3n permite que los locales administren sus impuestos de manera bastante particular&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":8758,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[14],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.8 (Yoast SEO v22.8) - 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