{"id":112972,"date":"2018-09-15T16:30:46","date_gmt":"2018-09-15T20:30:46","guid":{"rendered":"https:\/\/reinickeostria.com\/?p=112972"},"modified":"2023-05-17T17:26:22","modified_gmt":"2023-05-17T21:26:22","slug":"el-perdonazo-tributario","status":"publish","type":"post","link":"https:\/\/reinickeostria.com\/en\/el-perdonazo-tributario\/","title":{"rendered":"The Perdonazo Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb0px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb][et_pb_row _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb100%\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243;]El Perdonazo Tributario es una normativa que se concentra en dos art\u00edculos espec\u00edficos, los cuales requieren de una base en derecho tributario para poder comprender de manera hol\u00edstica su envergadura. Por tanto, resumimos aqu\u00ed los puntos clave de la misma:<\/p>\n<p>De manera gen\u00e9rica, pueden beneficiarse con esta norma todos los contribuyentes, ya sean personas naturales o jur\u00eddicas, que tengan deudas tributarias por periodos anteriores al 28 de septiembre de 2018.[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243; custom_margin=\u00bb||10px||false|false\u00bb]<\/p>\n<h2>TAXPAYERS WITH TAX DEBTS<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||10px||false|false\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243;]Esta primera categor\u00eda es referente a cualquier persona, natural o jur\u00eddica, que tenga deudas por delitos de defraudaci\u00f3n tributaria o aduanera, contravenciones de evasi\u00f3n u omisi\u00f3n de pago. El perdonazo establece que las personas que se adecuen a esta categor\u00eda pueden adquirir los beneficios tributarios a trav\u00e9s del pago al contado o mediante facilidades de pago.<\/p>\n<p>Para el pago al contado existen dos oportunidades para realizarlo, acogi\u00e9ndose a los beneficios de este cuerpo legal.[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||||false|false\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<ul>\n<li>If you decide to avail of this rule until 30 November 2018, will pay cash tribute omitted, the maintenance of value and fines with a reduction in the punishment of the 95% plus pay no interest or penalties for breach of formal duties (IDF).<\/li>\n<li>If you choose to avail of this standard on or after November 30, 2018 and on or before 28 February 2019, they have to pay cash tribute omitted, the maintenance of value and of fines with a reduction in the punishment of the 90% of the fines. However, if they have to pay interest and penalties for breaches of formal duties (IDF).<\/li>\n<\/ul>\n<p>For payment by payment facilities, there is only one option.<\/p>\n<ul>\n<li>Will be able to benefit from this rule, those applying to the 28 February 2019 and must pay the tribute omitted with a reduction of 80% of the fines for the violation, and the fines resulting from the process of determination.<\/li>\n<\/ul>\n<p>Those who keep debts for reasons different to those applicable to the first category can also benefit from the reduction of 90% for payment by cash or with a reduction of 80% for payment facilities.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243; custom_padding=\u00bb||||false|false\u00bb custom_margin=\u00bb||10px||false|false\u00bb]<\/p>\n<h2>TAXPAYERS WITH TAX DEBTS<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||||false|false\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p>In the case of taxpayers that the September 28, 2018 were paying tax debts or fines by payment facilities, will be able to cancel the balance due with a reduction of 80% or, if the balance is paid in cash, you get a reduction of 95%.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243; custom_padding=\u00bb||||false|false\u00bb custom_margin=\u00bb||10px||false|false\u00bb]<\/p>\n<h2>TAXPAYERS WITH DEBTS IN DISPUTE PROCESS<\/h2>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.21.0&#8243; _module_preset=\u00bbdefault\u00bb custom_margin=\u00bb||||false|false\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb theme_builder_area=\u00bbet_body_layout\u00bb sticky_enabled=\u00bb0&#8243;]En el caso de los contribuyentes que mantengan deudas tributarias o multas en proceso de impugnaci\u00f3n tributaria, ya sea esta administrativa o judicial, podr\u00e1n acogerse tambi\u00e9n a esta norma seg\u00fan corresponda; sin embargo, deber\u00e1n presentar previamente su desistimiento.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>","protected":false},"excerpt":{"rendered":"<p>El Perdonazo Tributario es una normativa que se concentra en dos art\u00edculos espec\u00edficos, los cuales requieren de una base en derecho tributario para poder comprender de manera hol\u00edstica su envergadura. Por tanto, resumimos aqu\u00ed los puntos clave de la misma: De manera gen\u00e9rica, pueden beneficiarse con esta norma todos los contribuyentes, ya sean personas naturales [&hellip;]<\/p>","protected":false},"author":1,"featured_media":112624,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[11],"tags":[],"class_list":["post-112972","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/posts\/112972","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/comments?post=112972"}],"version-history":[{"count":3,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/posts\/112972\/revisions"}],"predecessor-version":[{"id":113065,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/posts\/112972\/revisions\/113065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/media\/112624"}],"wp:attachment":[{"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/media?parent=112972"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/categories?post=112972"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reinickeostria.com\/en\/wp-json\/wp\/v2\/tags?post=112972"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}