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1. Un trabajador recibe un sueldo base de \( \$ 500.000 \) y una gratificación legal de \( \$ 100.000 \). ¿Cuál es el total imponible sobre el que se calcularán los descuentos legales? A) \( \$ 500.000 \) B) \( \$ 600.000 \) C) \( \$ 100.000 \) D) \( \$ 400.000 \)

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Mar 13,2025

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El total imponible es \( \$ 600.000 \).

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El total imponible sobre el que se calcularán los descuentos legales incluye tanto el sueldo base como la gratificación legal. Por lo tanto, sumando el sueldo base de \( \$ 500.000 \) y la gratificación de \( \$ 100.000 \), el total imponible es \( \$ 600.000 \). La respuesta correcta es la opción B) \( \$ 600.000 \). Esto implica que al calcular los descuentos como salud, pensiones y otros, se tomará en cuenta la suma de ambos montos, lo que determina el ingreso gravable del trabajador.

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