{"id":271,"date":"2023-12-10T23:11:46","date_gmt":"2023-12-10T23:11:46","guid":{"rendered":"https:\/\/stratex.cl\/?p=271"},"modified":"2023-12-11T01:19:18","modified_gmt":"2023-12-11T01:19:18","slug":"271","status":"publish","type":"post","link":"https:\/\/stratex.cl\/?p=271","title":{"rendered":"Efectos Tributarios del cambio de R\u00e9gimen"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/stratex.cl\/wp-content\/uploads\/2023\/12\/1-1-1024x1024.png\" alt=\"\" class=\"wp-image-269\" srcset=\"https:\/\/stratex.cl\/wp-content\/uploads\/2023\/12\/1-1-1024x1024.png 1024w, https:\/\/stratex.cl\/wp-content\/uploads\/2023\/12\/1-1-300x300.png 300w, https:\/\/stratex.cl\/wp-content\/uploads\/2023\/12\/1-1-150x150.png 150w, https:\/\/stratex.cl\/wp-content\/uploads\/2023\/12\/1-1-768x768.png 768w, https:\/\/stratex.cl\/wp-content\/uploads\/2023\/12\/1-1.png 1080w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-ti-fg-alt-color has-text-color has-link-color wp-elements-19f732ca540a58ee10e989a6e203da54 wp-block-paragraph\">Un contribuyente que tribut\u00f3 hasta el 31.12.2020 bajo el r\u00e9gimen 14 D) N\u00b03 de la LIR y por incumplimiento del l\u00edmite de ventas debi\u00f3 abandonar dicho r\u00e9gimen a partir del 01.01.2021 pasando a tributar acogido al r\u00e9gimen 14 A) de la LIR. El inventario inicial al 01.01.2021, se puede confeccionar con las siguientes reglas:<\/p>\n\n\n\n<p class=\"has-ti-fg-alt-color has-text-color has-link-color wp-elements-099233e89cf9ae3b26238d77b5bbd57f wp-block-paragraph\">a) Reconociendo el valor neto de adquisici\u00f3n reajustado menos la depreciaci\u00f3n lineal se\u00f1alada en el art\u00edculo 31 N\u00b05 de LIR para el caso de los activos fijos depreciables y el valor de adquisici\u00f3n o traspaso de costo de ventas menos margen de comercializaci\u00f3n de las materias primas. Las sumas anteriormente se\u00f1aladas generan un aumento del capital propio tributario y del registro RAI al 01.01.2021.<br>b) Valorizar el activo fijo y las materias primas en un peso.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un contribuyente que tribut\u00f3 hasta el 31.12.2020 bajo el r\u00e9gimen 14 D) N\u00b03 de la LIR y por incumplimiento del l\u00edmite de ventas debi\u00f3 abandonar dicho r\u00e9gimen a partir del 01.01.2021 pasando a tributar acogido al r\u00e9gimen 14 A) de la LIR. El inventario inicial al 01.01.2021, se puede confeccionar con las siguientes reglas: a) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":269,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-271","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/posts\/271","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=271"}],"version-history":[{"count":3,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/posts\/271\/revisions"}],"predecessor-version":[{"id":279,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/posts\/271\/revisions\/279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=271"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=271"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=271"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}