{"id":286,"date":"2023-12-11T01:22:52","date_gmt":"2023-12-11T01:22:52","guid":{"rendered":"https:\/\/stratex.cl\/?p=286"},"modified":"2023-12-11T01:32:24","modified_gmt":"2023-12-11T01:32:24","slug":"286","status":"publish","type":"post","link":"https:\/\/stratex.cl\/?p=286","title":{"rendered":"Derechos Sociales"},"content":{"rendered":"\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-ti-fg-alt-color has-text-color has-link-color wp-elements-886f5ffb50634884fef8b0ca05dffd8c wp-block-paragraph\">En la donaci\u00f3n de derechos sociales, y para efectos de la determinaci\u00f3n del Impuesto a las Donaciones, los derechos sociales deben valorizarse de acuerdo a las normas establecidas al efecto por la letra f) del 46 de la Ley sobre Impuesto a las Donaciones, sin que proceda ning\u00fan tipo de deducci\u00f3n o rebaja distinta de las autorizadas por dicho art\u00edculo.<br>Con todo, en la medida que los derechos sociales sean donados con el gravamen expreso de impedir al donatario la posibilidad de disponer de las utilidades generadas por la sociedad, pendientes en ella a la fecha de la donaci\u00f3n, dicho gravamen puede deducirse del acervo sujeto al pago del impuesto.&nbsp;<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En la donaci\u00f3n de derechos sociales, y para efectos de la determinaci\u00f3n del Impuesto a las Donaciones, los derechos sociales deben valorizarse de acuerdo a las normas establecidas al efecto por la letra f) del 46 de la Ley sobre Impuesto a las Donaciones, sin que proceda ning\u00fan tipo de deducci\u00f3n o rebaja distinta de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":288,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-286","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\/286","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=286"}],"version-history":[{"count":6,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/posts\/286\/revisions"}],"predecessor-version":[{"id":300,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/posts\/286\/revisions\/300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=\/wp\/v2\/media\/288"}],"wp:attachment":[{"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stratex.cl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}