{"id":375,"date":"2022-09-01T21:23:02","date_gmt":"2022-09-01T21:23:02","guid":{"rendered":"http:\/\/localhost:8895\/2022\/09\/01\/ley-n-21-420-al-art-107-de-la-ley-de-la-renta\/"},"modified":"2022-09-01T21:23:02","modified_gmt":"2022-09-01T21:23:02","slug":"ley-n-21-420-al-art-107-de-la-ley-de-la-renta","status":"publish","type":"post","link":"https:\/\/ivm.cl\/en\/ley-n-21-420-al-art-107-de-la-ley-de-la-renta\/","title":{"rendered":"Ley N\u00b0 21.420 al Art. 107 de la Ley de la Renta"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Ley sobre Impuesto a la Renta&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El d\u00eda de hoy comienza a regir las modificaciones al Art. 107&nbsp;de la Ley de la Renta introducidas por la Ley 21.420. En lo esencial la modificaci\u00f3n estableci\u00f3 un tasa de impuesto \u00fanico de un 10{c95d79177a91a5a0d6ec4d497d50232e3313573ea0ce14ac4f1cd81854f1f2bf} a la enajenaci\u00f3n de instrumentos con presencia burs\u00e1til (antes eran un ingreso no renta).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como costo de adquisici\u00f3n para determinar la ganancia de capital sujeta a tributaci\u00f3n se<br>podr\u00e1 optar por:&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(i) el precio de cierre oficial al 31.12 el del a\u00f1o de la adquisici\u00f3n del instrumento o&nbsp;<br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(ii)   (ii)&nbsp;el valor de adquisici\u00f3n de acuerdo a las reglas general de la Ley de la renta. Una vez pagado el impuesto \u00fanico dicha renta que con su tributaci\u00f3n totalmente cumplida y se registra en el registro REX. El impuesto \u00fanico se\u00f1alado no aplica a inversionistas institucionales definidos en la Ley 18.045.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contacto:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jos\u00e9 Alberto Guzm\u00e1n M.<br>Socio IVM Abogados<br><a href=\"mailto:jguzman@ivm.cl\">jguzman@ivm.cl<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Ley sobre Impuesto a la Renta&nbsp; El d\u00eda de hoy comienza a regir las modificaciones al Art. 107&nbsp;de la Ley de la Renta introducidas por la Ley 21.420. En lo esencial la modificaci\u00f3n estableci\u00f3 un tasa de impuesto \u00fanico de un 10{c95d79177a91a5a0d6ec4d497d50232e3313573ea0ce14ac4f1cd81854f1f2bf} a la enajenaci\u00f3n de instrumentos con presencia burs\u00e1til (antes eran un ingreso no [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":892,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ley-al-dia"],"featured_image_src":{"landsacpe":["https:\/\/ivm.cl\/wp-content\/uploads\/2022\/09\/IVM-ALERTA-LEGAL-1-940x445.png",940,445,true],"list":["https:\/\/ivm.cl\/wp-content\/uploads\/2022\/09\/IVM-ALERTA-LEGAL-1-463x348.png",463,348,true],"medium":["https:\/\/ivm.cl\/wp-content\/uploads\/2022\/09\/IVM-ALERTA-LEGAL-1-300x251.png",300,251,true],"full":["https:\/\/ivm.cl\/wp-content\/uploads\/2022\/09\/IVM-ALERTA-LEGAL-1.png",940,788,false]},"_links":{"self":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/posts\/375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/comments?post=375"}],"version-history":[{"count":0,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/posts\/375\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/media\/892"}],"wp:attachment":[{"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/media?parent=375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/categories?post=375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ivm.cl\/en\/wp-json\/wp\/v2\/tags?post=375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}