Training Record
Introduction
The Technical Training Organizations (OTEC) are professional and technical training institutions in Chile, accredited by the National Training and Employment Service (SENCE) with exclusivity to carry out training activities attributed to the Tax Franchise. The OTEC regulations are available on the official SENCE website and contained in Law 19,518.[1].
The Tax Franchise (Impulsa Personas) is a tax incentive for First Category taxpayer companies of the Income Law to deduct from their taxes the expenses incurred for the training of their workers in the manner, conditions and on the basis of the procedures described in Law No. 19,518, its regulations, manuals and instructions issued by the SENCE on the matter.
To accredit an OTEC before Sence, it is necessary to have a series of requirements that are divided into 5 stages of compliance.
The requirements of these stages, more specifically, indicate that for the Deed (Legal Entity, point 1) it is necessary that the "corporate purpose" be exclusive of "training". The Administrative Office (requirement 2) must have a minimum of furniture (desk and chairs) and equipment (computer and printer). Likewise, it must have internet and a landline or mobile telephone. Point 3 refers to two aspects that are commonly confused. First, a QMS (Quality Management System) must be implemented in accordance with NCH2728:2015, and then, that System must be Certified, through one of the certifying houses accredited by SENCE.
Once Certification is completed, Accreditation can be requested. The SENCE accreditation process is a separate topic that includes several steps and stages. Once you prepare and deliver the required documentation, it first goes through the 1) Sence Regional Directorate, then through the 2) Sence Central Organizations Unit, and finally through the 3) Sence Legal Department. If the documents or the company do not meet any of the requirements at any of these stages, they will be returned to you so that you can correct them and try again. Currently, the waiting time has not been established, but on average it is 15 business days (less than the 30 business days the process took in 2019).
As for the "SENCE code" (each course obtains a number or code from SENCE) it is obtained once the OTEC is accredited by SENCE, with companies and workers being the most direct beneficiaries of the benefit. The company, by recovering funds through the franchise, and the workers, by receiving training and training.[2] To access the benefit, the OTEC must have courses codified by SENCE (National Training and Employment Service).