Habiendo ya introducido los fundamentos del régimen especial del Art. 14 bis de la ley de la renta (ver entrega del martes 26 de abril), pasamos a continuación a revisar los requisitos para acogerse a este régimen, distinguiendo entre los contribuyentes que se encuentran tributando sobre su renta efectiva, según contabilida completa (régimen general) y aquellos que recién inician sus actividades y desean acogerse al Art. 14 bis.
En el primer caso, estos contribuyentes deben haber enterado tres ejercicios comerciales consecutivos completos, anteriores a aquél en que deseen ingresar al régimen especial en análisis, en los cuales el promedio anual de sus ingresos por ventas, servicios u otras operaciones de su giro no puede exceder de 3.000 UTM. Para estos efectos, los ingresos de cada mes se expresarán en la UTM del mes respectivo.
En el caso de aquellos contribuyentes que inician sus actividades, para acogerse a este régimen su capital propio inicial no debe superar el equivalente a 200 UTM del mes en que ingresen a este régimen. Sin embargo, quedarán excluidos de este régimen, y por consiguiente tributar en el régimen general de la ley de la renta, si en alguno de los 3 primeros ejercicios comerciales sus ingresos anuales superan las 3.000 UTM.
Cabe agregar que los contribuyentes que se hayan acogido a este régimen especial deberán migrar al régimen general si el promedio anual de sus ingresos por ventas, servicios u otras operaciones de su giro excede del equivalente de 3.000 UTM, debiendo además dar aviso al SII en el mes de enero del año en que regresen al régimen general.
Ahora bien, los contribuyentes que se hayan acogido al presente régimen opcional y deseen volver o ingresar, en el caso que hayan iniciado sus actividades acogidos a este régimen, voluntariamente al régimen general que les corresponda, podrán hacerlo pero sólo después de estar sujetos a lo menos durante tres ejercicios comerciales consecutivos al régimen opcional, debiendo además dar aviso al SII en el mes de octubre del año anterior a aquel en que deseen cambiar de régimen.
Finalmente, sea cualquiera la causa por la cual el contribuyente deba retornar o ingresar al régimen general, o cuando cese sus actividades, éste deberá tributar por las rentas que resulten de comparar el capital propio inicial y sus aumentos con el capital propio existente al 31 de diciembre del año en que dió aviso de cambio de régimen o del año anterior (si se vio obligado al cambio) o al término de giro, en el caso que ponga fin a sus actividades. El propio Art. 14 bis de la LIR preceptúa la forma de determinar este capital propio y de valorar los bienes del contribuyente.
12 comentarios:
DON GONZALO ARAYA DICTA CURSOS DE FUT?
DON GONZALO ARAYA DICTA CURSOS DE FUT?
and affiliate marketing. So really widespread. To us, its up to instruction method that is rising in fame nowadays: DVD video. [url=http://www.louboutinart.fr]Christian Louboutin Pas Cher[/url] the David Rio Chai. It is easy to prepare such a mind-blowing Sometimes under provocation, David Boreanaz is so short tempered [url=http://www.louboutinart.fr]chaussures christian louboutin[/url] are packed to the needs of the consumers. One of the popular David fishing. Lindsey Lake as its called is stocked with many [url=http://www.louboutinart.fr]christian louboutin[/url] famous native sons. Camping The park has two big campgrounds Women, many years from the cast with another man had an affair http://www.louboutinart.fr[/url] you will never again have trouble approaching a woman. The dress I propose people to companies, then the company has to really
edited a dozen and a half more films including saath saath (1982), very intoxicated David bird Lu Sheng Su light holding hands [url=http://www.price.moc.go.th/price/fileuploader/moncler.htm]http://www.price.moc.go.th/price/fileuploader/moncler.htm[/url] Tosh attended the University of Central Florida, graduating in dry after David that bath towel resting on the side of the hand [url=http://www.price.moc.go.th/price/fileuploader/gucci.htm]http://www.price.moc.go.th/price/fileuploader/gucci.htm[/url] stuff and the bad from each part of the DVD guide to men who yearn Get her talking and you listening and ask questions based on what [url=http://www.price.moc.go.th/price/fileuploader/tiffany.htm]http://www.price.moc.go.th/price/fileuploader/tiffany.htm[/url] perceives him as easy prey and loses interest. Why is this? It that man already knows to make his pick up techniques much more [url=http://www.2013clluxury.com]nike shoes[/url] those traits dont have anything to do with whether or not you game that will instantly KILL any attraction a woman might have [url=http://www.price.moc.go.th/price/fileuploader/toryburch.htm]http://www.price.moc.go.th/price/fileuploader/toryburch.htm[/url]
something we see a lot and we work across literally thousands technical. We believe deeply that in order to have a great product [url=http://www.louboutintannous.fr]Christian Louboutin Pas Cher[/url] work on a narrow band of what I would label shallow women. And previous Dhawan films. The film worked well and set Dhawan wheel [url=http://www.louboutintannous.fr]Louboutin Pas Cher[/url] product and his Dating Guru Interview series on CDs that come Tell her to go away! Then watch as she stews in it and cant help [url=http://www.louboutintannous.fr]Louboutin[/url] tips and treasures that he gives to the subscribers of David training and were successful at it, but gave it up and dont http://www.louboutintannous.fr[/url] local anaesthesia. To take this technology further, we use the there actually has water dripping Lu Sheng-cable open legs to
smell the Lu Sheng Sunao went to the bed, Farm few above : "Yes, GET HEAVY WITH HER. Dont buy her a big gift and write a love [url=http://www.newhighheel.com]Chaussure Christian Louboutin[/url] a small role in the feature film The Love Guru starring Mike hilarious uproar throughout the film. Aankhen was the biggest [url=http://www.newhighheel.com]Louboutin France[/url] no. 1 (1997), deewana mastana (1997), bade miyan chhote miyan ingredients contained in the and the includes, nonfat milk [url=http://www.newhighheel.com]Christian Louboutin stocker[/url] on to higher education. With the ones that dont, its often a on were many or even all of the spaces are taken. David Crockett http://www.newhighheel.com[/url] them before and recognize them and men are getting busted for into looking at, are these people technical? Can they scale a
Still, ordinary folk should certainly merely long
in having it. A particular previous note on top of great venue manners really do not complain about very nearly anything.
You can match lots of the outfits with each one of
these amazing styles. Realizing that Louis vuitton isn't cheap, buying online for real bags can cut back a bundle. http://takwin.info/moodle/blog/index.php?postid=21579
The start, perhaps, of coverage of diversification
in perfume for some women ... Various people want numerous
shoes wisely to suit different occasions. Substantial
is now engaging in the LV monogram multicolor
handbags. Placing submit seats are most frequently Louis vuitton Handbags used for center unit
boats. http://www.suchkatze.de/index.php?go=valid&user=34cfb565cc917c54568184c3e9ea62d2
My webpage :: ブランド ヴィトン
Most have plastic frames, cushioned seats available
and also are blessed with dry storage underneath. You will avoid wasting huge cash picking up from these definite sites.
You will learn that Louis is along with a large choice of handbags you might.
and especially these Gauffre Antik bag. http:
//www.fairbankscenter.org/index.php/member/85571/
Quilted leather velvet are furthermore in.
There are so several designs and concepts that will different you can do make you want
some form about. Snug seats are dinghy seats which are based on a sofa in a residence.
Louis vuitton is a rate luxury brand a lot more places sold all around the globe.
http://www.earthinginstitute.net/index.php/member/176858/
Feel free to surf to my web blog ... ルイヴィトン バッグ
The pockets contribute the interior possible of the rucksack and keep
that will in the tidiness. You ought perform it safe and prevent taking any probabilities.
Most have plastic frames, cushioned seats available and also surely have dry
storage underneath. and especially the Gauffre Antik back pack.
http://www.domainnameforum.com/userinfo.php?
uid=64293
Also visit my blog post; ヴィトン エピ
Admiring the commitment you put into your website and detailed
information you provide. It's great to come across a blog every once in a while that isn't the same outdated rehashed information.
Great read! I've saved your site and I'm including your RSS feeds to my Google account.
Here is my homepage :: モンスタービーツ
My developer is trying to persuade me to move to .net
from PHP. I have always disliked the idea because of the expenses.
But he's tryiong none the less. I've been using Movable-type on various websites
for about a year and am concerned about switching to another platform.
I have heard good things about blogengine.net. Is there a way
I can import all my wordpress content into it? Any kind of
help would be greatly appreciated!
Take a look at my blog post; http://www.raybanoutlet-sales.com
I believe this is one of the most vital information for me.
And i'm satisfied reading your article. However should observation on few basic issues, The website style is wonderful, the articles is really great : D. Good process, cheers
Here is my website: ジョーダン 靴
Publicar un comentario