{"id":1481,"date":"2023-05-07T22:14:01","date_gmt":"2023-05-07T22:14:01","guid":{"rendered":"https:\/\/demo.bravisthemes.com\/mrittik\/?page_id=1481"},"modified":"2023-09-04T21:43:29","modified_gmt":"2023-09-04T19:43:29","slug":"actualidad-normativa","status":"publish","type":"page","link":"https:\/\/www.guerrerogarces.cl\/en\/actualidad-normativa\/","title":{"rendered":"Blog"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1481\" class=\"elementor elementor-1481\">\n\t\t\t\t\t\t\t        <section class=\"elementor-section elementor-top-section elementor-element elementor-element-39fc627 elementor-section-boxed elementor-section-height-default elementor-section-height-default pxl-row-scroll-none pxl-show-grid-none pxl-section-bg-none\" data-id=\"39fc627\" data-element_type=\"section\">\n\n                \n                <div class=\"elementor-container elementor-column-gap-default\">\n                <div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-155f8b7 pxl-column-none\" data-id=\"155f8b7\" data-element_type=\"column\">\r\n            <div class=\"elementor-widget-wrap elementor-element-populated\">\r\n                                    \t\t<div class=\"elementor-element elementor-element-1693514 pxl-post-layout-post-1 elementor-widget elementor-widget-pxl_post_grid\" data-id=\"1693514\" data-element_type=\"widget\" data-widget_type=\"pxl_post_grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\n<div id=\"pxl_post_grid-1693514-2402\" class=\"pxl-grid pxl-blog-grid pxl-blog-grid-layout1 pxl-parent-transition\" data-layout=\"masonry\" data-start-page=\"1\" data-max-pages=\"8\" data-total=\"46\" data-perpage=\"6\" data-next-link=\"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/pages\/1481\/page\/2\/\">\n    \n    <div class=\"pxl-grid-inner pxl-grid-masonry row\" data-gutter=\"15\">\n        <div class=\"grid-sizer col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\"><\/div>\n                    <div class=\"pxl-grid-item col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\">\n                <div class=\"pxl-item--inner\" data-wow-duration=\"1.2s\">\n                                            <div class=\"item--featured\">\n                            <img fetchpriority=\"high\" decoding=\"async\" class=\"no-lazyload\" src=\"https:\/\/i0.wp.com\/www.guerrerogarces.cl\/wp-content\/uploads\/2023\/10\/foto-pagina-web-1170x1543.webp\" width=\"1170\" height=\"1543\" alt=\"foto p\u00e1gina web\" title=\"foto p\u00e1gina web\" \/>                        <\/div>\n                                        <div class=\"item--content\">\n                        <span class=\"item--overlay\"><\/span>\n                                                <h1 class=\"item--count show\">01<\/h1>\n                        <h1 class=\"item--count hide\">01<\/h1>\n                                                    <ul class=\"item--meta pxl-transtion\">\n                                                                    <li class=\"item--date\">March 3, 2026<\/li>\n                                                                                            <\/ul>\n                                                <h5 class=\"item--title\"><a class=\"pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-19-al-23-de-enero-de-2026-jurisprudencia-administrativa\/\">NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 19 AL 23 DE ENERO DE 2026. JURISPRUDENCIA ADMINISTRATIVA.<\/a><\/h5>\n                                                    <div class=\"item--excerpt pxl-transtion pxl-text-line\" style=\"-webkit-line-clamp: 6\">\n                                El contribuyente pregunta en relaci\u00f3n a 5 hermanos, quienes iniciaron actividades como empresarios individuales. Indica que cada empresa individual tiene participaci\u00f3n directa en la sociedad de inversiones financieras, y, adem\u00e1s, tienen participaci\u00f3n directa en&hellip;                            <\/div>\n                                                                            <a class=\"item--button pxl-btn-line pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-19-al-23-de-enero-de-2026-jurisprudencia-administrativa\/\">\n                                <span class=\"btn-text\">\n                                    See Details                                <\/span>\n                                <span class=\"btn-icon\">\n                                    <span class=\"line\"><\/span>\n                                    <span class=\"circle\"><\/span>\n                                    <span class=\"dot\"><\/span>\n                                <\/span>\n                            <\/a>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"pxl-grid-item col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\">\n                <div class=\"pxl-item--inner\" data-wow-duration=\"1.2s\">\n                                            <div class=\"item--featured\">\n                            <img decoding=\"async\" class=\"no-lazyload\" src=\"https:\/\/i0.wp.com\/www.guerrerogarces.cl\/wp-content\/uploads\/2023\/08\/vista-recortada-documento-lectura-mujeres-empresarias-scaled-1170x1543.jpg\" width=\"1170\" height=\"1543\" alt=\"Cropped view of businesswomen reading document. Closeup shot of female finger pointing at page. Business concept\" title=\"Cropped view of businesswomen reading document\" \/>                        <\/div>\n                                        <div class=\"item--content\">\n                        <span class=\"item--overlay\"><\/span>\n                                                <h1 class=\"item--count show\">02<\/h1>\n                        <h1 class=\"item--count hide\">02<\/h1>\n                                                    <ul class=\"item--meta pxl-transtion\">\n                                                                    <li class=\"item--date\">December 22, 2025<\/li>\n                                                                                            <\/ul>\n                                                <h5 class=\"item--title\"><a class=\"pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-15-al-19-de-diciembre-de-2025-jurisprudencia-administrativa\/\">NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 15 AL 19 DE DICIEMBRE DE 2025. JURISPRUDENCIA ADMINISTRATIVA<\/a><\/h5>\n                                                    <div class=\"item--excerpt pxl-transtion pxl-text-line\" style=\"-webkit-line-clamp: 6\">\n                                El peticionario consult\u00f3 sobre la aplicaci\u00f3n de las disposiciones contenidas en los art\u00edculos 4\u00b0 bis, 4\u00b0 ter, 4\u00b0 qu\u00e1ter y 4\u00b0 quinquies del C\u00f3digo Tributario (\u201cCT\u201d) a la reorganizaci\u00f3n descrita y sobre la aplicaci\u00f3n&hellip;                            <\/div>\n                                                                            <a class=\"item--button pxl-btn-line pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-15-al-19-de-diciembre-de-2025-jurisprudencia-administrativa\/\">\n                                <span class=\"btn-text\">\n                                    See Details                                <\/span>\n                                <span class=\"btn-icon\">\n                                    <span class=\"line\"><\/span>\n                                    <span class=\"circle\"><\/span>\n                                    <span class=\"dot\"><\/span>\n                                <\/span>\n                            <\/a>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"pxl-grid-item col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\">\n                <div class=\"pxl-item--inner\" data-wow-duration=\"1.2s\">\n                                            <div class=\"item--featured\">\n                            <img fetchpriority=\"high\" decoding=\"async\" class=\"no-lazyload\" src=\"https:\/\/i0.wp.com\/www.guerrerogarces.cl\/wp-content\/uploads\/2023\/10\/foto-pagina-web-1170x1543.webp\" width=\"1170\" height=\"1543\" alt=\"foto p\u00e1gina web\" title=\"foto p\u00e1gina web\" \/>                        <\/div>\n                                        <div class=\"item--content\">\n                        <span class=\"item--overlay\"><\/span>\n                                                <h1 class=\"item--count show\">03<\/h1>\n                        <h1 class=\"item--count hide\">03<\/h1>\n                                                    <ul class=\"item--meta pxl-transtion\">\n                                                                    <li class=\"item--date\">February 19, 2025<\/li>\n                                                                                            <\/ul>\n                                                <h5 class=\"item--title\"><a class=\"pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-10-al-14-de-febrero-de-2025-jurisprudencia-administrativa\/\">NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 10 AL 14 DE FEBRERO DE 2025. JURISPRUDENCIA ADMINISTRATIVA.<\/a><\/h5>\n                                                    <div class=\"item--excerpt pxl-transtion pxl-text-line\" style=\"-webkit-line-clamp: 6\">\n                                El peticionario consult\u00f3 cu\u00e1l es la fecha en que se genera el IVA cr\u00e9dito fiscal por la adquisici\u00f3n de bienes ra\u00edces, esto es, si debe considerarse la fecha de la escritura p\u00fablica de compraventa&hellip;                            <\/div>\n                                                                            <a class=\"item--button pxl-btn-line pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-10-al-14-de-febrero-de-2025-jurisprudencia-administrativa\/\">\n                                <span class=\"btn-text\">\n                                    See Details                                <\/span>\n                                <span class=\"btn-icon\">\n                                    <span class=\"line\"><\/span>\n                                    <span class=\"circle\"><\/span>\n                                    <span class=\"dot\"><\/span>\n                                <\/span>\n                            <\/a>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"pxl-grid-item col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\">\n                <div class=\"pxl-item--inner\" data-wow-duration=\"1.2s\">\n                                            <div class=\"item--featured\">\n                            <img fetchpriority=\"high\" decoding=\"async\" class=\"no-lazyload\" src=\"https:\/\/i0.wp.com\/www.guerrerogarces.cl\/wp-content\/uploads\/2023\/10\/foto-pagina-web-1170x1543.webp\" width=\"1170\" height=\"1543\" alt=\"foto p\u00e1gina web\" title=\"foto p\u00e1gina web\" \/>                        <\/div>\n                                        <div class=\"item--content\">\n                        <span class=\"item--overlay\"><\/span>\n                                                <h1 class=\"item--count show\">04<\/h1>\n                        <h1 class=\"item--count hide\">04<\/h1>\n                                                    <ul class=\"item--meta pxl-transtion\">\n                                                                    <li class=\"item--date\">February 10, 2025<\/li>\n                                                                                            <\/ul>\n                                                <h5 class=\"item--title\"><a class=\"pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-03-al-07-de-febrero-de-2025-jurisprudencia-administrativa\/\">NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 03 AL 07 DE FEBRERO DE 2025. JURISPRUDENCIA ADMINISTRATIVA.<\/a><\/h5>\n                                                    <div class=\"item--excerpt pxl-transtion pxl-text-line\" style=\"-webkit-line-clamp: 6\">\n                                El peticionario, una sociedad an\u00f3nima acogida al r\u00e9gimen de tributaci\u00f3n del art\u00edculo 14 letra A) de Ley sobre Impuesto a la Renta (LIR) y autorizada a llevar su contabilidad, declarar y pagar sus impuestos&hellip;                            <\/div>\n                                                                            <a class=\"item--button pxl-btn-line pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-03-al-07-de-febrero-de-2025-jurisprudencia-administrativa\/\">\n                                <span class=\"btn-text\">\n                                    See Details                                <\/span>\n                                <span class=\"btn-icon\">\n                                    <span class=\"line\"><\/span>\n                                    <span class=\"circle\"><\/span>\n                                    <span class=\"dot\"><\/span>\n                                <\/span>\n                            <\/a>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"pxl-grid-item col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\">\n                <div class=\"pxl-item--inner\" data-wow-duration=\"1.2s\">\n                                            <div class=\"item--featured\">\n                            <img fetchpriority=\"high\" decoding=\"async\" class=\"no-lazyload\" src=\"https:\/\/i0.wp.com\/www.guerrerogarces.cl\/wp-content\/uploads\/2023\/10\/foto-pagina-web-1170x1543.webp\" width=\"1170\" height=\"1543\" alt=\"foto p\u00e1gina web\" title=\"foto p\u00e1gina web\" \/>                        <\/div>\n                                        <div class=\"item--content\">\n                        <span class=\"item--overlay\"><\/span>\n                                                <h1 class=\"item--count show\">05<\/h1>\n                        <h1 class=\"item--count hide\">05<\/h1>\n                                                    <ul class=\"item--meta pxl-transtion\">\n                                                                    <li class=\"item--date\">February 5, 2025<\/li>\n                                                                                            <\/ul>\n                                                <h5 class=\"item--title\"><a class=\"pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-27-al-31-de-enero-de-2025-jurisprudencia-administrativa\/\">NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 27 AL 31 DE ENERO DE 2025. JURISPRUDENCIA ADMINISTRATIVA.<\/a><\/h5>\n                                                    <div class=\"item--excerpt pxl-transtion pxl-text-line\" style=\"-webkit-line-clamp: 6\">\n                                El peticionario consulta si, en el contexto de una fusi\u00f3n por incorporaci\u00f3n en la que una sociedad de responsabilidad limitada de inversiones sujeta al r\u00e9gimen general de tributaci\u00f3n de la letra A) del art\u00edculo&hellip;                            <\/div>\n                                                                            <a class=\"item--button pxl-btn-line pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-27-al-31-de-enero-de-2025-jurisprudencia-administrativa\/\">\n                                <span class=\"btn-text\">\n                                    See Details                                <\/span>\n                                <span class=\"btn-icon\">\n                                    <span class=\"line\"><\/span>\n                                    <span class=\"circle\"><\/span>\n                                    <span class=\"dot\"><\/span>\n                                <\/span>\n                            <\/a>\n                                            <\/div>\n                <\/div>\n            <\/div>\n                    <div class=\"pxl-grid-item col-xxl-4 col-xl-4 col-lg-4 col-md-6 col-sm-12 col-12\">\n                <div class=\"pxl-item--inner\" data-wow-duration=\"1.2s\">\n                                            <div class=\"item--featured\">\n                            <img fetchpriority=\"high\" decoding=\"async\" class=\"no-lazyload\" src=\"https:\/\/i0.wp.com\/www.guerrerogarces.cl\/wp-content\/uploads\/2023\/10\/foto-pagina-web-1170x1543.webp\" width=\"1170\" height=\"1543\" alt=\"foto p\u00e1gina web\" title=\"foto p\u00e1gina web\" \/>                        <\/div>\n                                        <div class=\"item--content\">\n                        <span class=\"item--overlay\"><\/span>\n                                                <h1 class=\"item--count show\">06<\/h1>\n                        <h1 class=\"item--count hide\">06<\/h1>\n                                                    <ul class=\"item--meta pxl-transtion\">\n                                                                    <li class=\"item--date\">January 29, 2025<\/li>\n                                                                                            <\/ul>\n                                                <h5 class=\"item--title\"><a class=\"pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-20-al-24-de-enero-de-2025-jurisprudencia-administrativa\/\">NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 20 AL 24 DE ENERO DE 2025. JURISPRUDENCIA ADMINISTRATIVA.<\/a><\/h5>\n                                                    <div class=\"item--excerpt pxl-transtion pxl-text-line\" style=\"-webkit-line-clamp: 6\">\n                                De acuerdo con los antecedentes de la consulta, el consultante se\u00f1al\u00f3 que la venta de veh\u00edculos adquiridos al ejercer la opci\u00f3n de compra, antes de doce meses contados desde la adquisici\u00f3n quedan afectos a&hellip;                            <\/div>\n                                                                            <a class=\"item--button pxl-btn-line pxl-transtion\" href=\"https:\/\/www.guerrerogarces.cl\/en\/normativa-y-legislacion-tributaria-20-al-24-de-enero-de-2025-jurisprudencia-administrativa\/\">\n                                <span class=\"btn-text\">\n                                    See Details                                <\/span>\n                                <span class=\"btn-icon\">\n                                    <span class=\"line\"><\/span>\n                                    <span class=\"circle\"><\/span>\n                                    <span class=\"dot\"><\/span>\n                                <\/span>\n                            <\/a>\n                                            <\/div>\n                <\/div>\n            <\/div>\n            <\/div>\n    <div class=\"pxl-grid-no-results\">No matching results.<\/div>\n            <div class=\"pxl-grid-pagination\" data-loadmore=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;layout&quot;:&quot;post-1&quot;,&quot;layout_mode&quot;:&quot;masonry&quot;,&quot;startPage&quot;:1,&quot;maxPages&quot;:8,&quot;total&quot;:46,&quot;perpage&quot;:6,&quot;nextLink&quot;:&quot;https:\\\/\\\/www.guerrerogarces.cl\\\/en\\\/wp-json\\\/wp\\\/v2\\\/pages\\\/1481\\\/page\\\/2\\\/&quot;,&quot;source&quot;:&quot;&quot;,&quot;orderby&quot;:&quot;date&quot;,&quot;order&quot;:&quot;desc&quot;,&quot;limit&quot;:6,&quot;post_ids&quot;:[],&quot;col_xxl&quot;:4,&quot;col_xl&quot;:4,&quot;col_lg&quot;:4,&quot;col_md&quot;:6,&quot;col_sm&quot;:12,&quot;col_xs&quot;:12,&quot;pagination_type&quot;:&quot;pagination&quot;,&quot;show_date&quot;:&quot;true&quot;,&quot;show_category&quot;:&quot;&quot;,&quot;show_excerpt&quot;:&quot;true&quot;,&quot;num_words&quot;:34,&quot;text_line&quot;:6,&quot;show_button&quot;:&quot;true&quot;,&quot;button_text&quot;:&quot;Ver Detalles&quot;,&quot;img_size&quot;:&quot;&quot;,&quot;grid_masonry&quot;:&quot;&quot;,&quot;pxl_animate&quot;:&quot;&quot;,&quot;tax&quot;:[]}\" data-query=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;posts_per_page&quot;:6,&quot;order&quot;:&quot;desc&quot;,&quot;orderby&quot;:&quot;date&quot;,&quot;tax_query&quot;:{&quot;relation&quot;:&quot;OR&quot;},&quot;post__not_in&quot;:[1481]}\">\n                        <nav class=\"pxl-pagination-wrap ajax\">\n                <div class=\"pxl-pagination-links\">\n                    <span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"#2\">2<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"#8\">8<\/a>\n<a class=\"next page-numbers\" href=\"#2\"><\/a>                <\/div>\n            <\/nav>\n                    <\/div>\n        <\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>01 01 agosto 9, 2023 NORMATIVA Y LEGISLACI\u00d3N TRIBUTARIA \u2013 19 AL 23 DE JUNIO.JURISPRUDENCIA ADMINISTRATIVA. Complementa el Oficio N\u00b0 1352 de 2023 que indica, en lo pertinente, que cuando el beneficiario del servicio gravado conforme a la letra n) del art\u00edculo 8\u00b0 de la LIVS no es un contribuyente&hellip; Ver Detalles No hay resultados [&hellip;]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"aioseo_notices":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/Pf6KZ1-nT","_links":{"self":[{"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/pages\/1481"}],"collection":[{"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/comments?post=1481"}],"version-history":[{"count":7,"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/pages\/1481\/revisions"}],"predecessor-version":[{"id":9193,"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/pages\/1481\/revisions\/9193"}],"wp:attachment":[{"href":"https:\/\/www.guerrerogarces.cl\/en\/wp-json\/wp\/v2\/media?parent=1481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}