{"id":146,"date":"2023-08-24T16:29:43","date_gmt":"2023-08-24T16:29:43","guid":{"rendered":"https:\/\/beta3.cl\/?p=146"},"modified":"2023-09-06T22:08:39","modified_gmt":"2023-09-06T22:08:39","slug":"circular-n31-20-julio-2023","status":"publish","type":"post","link":"https:\/\/beta3.cl\/index.php\/2023\/08\/24\/circular-n31-20-julio-2023\/","title":{"rendered":"Circular N\u00b031 (20 julio 2023)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Reemplaza apartado 2.5 y p\u00e1rrafo final del apartado 2.8 de la Circular N39 de 2022, en la parte relativa a los pagos provisionales mensuales en operaciones del art\u00edculo 107 de la Ley sobre Impuesto a la Renta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Incorpora nuevo tratamiento tributario para el mayor valor obtenido en la enajenaci\u00f3n o rescate de acciones de sociedades an\u00f3nimas abiertas constituidas en Chile con presencia burs\u00e1til de cuotas de fondos de inversi\u00f3n, y cuotas de fondos mutuos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reemplaza apartado 2.5 y p\u00e1rrafo final del apartado 2.8 de la Circular N39 de 2022, en la parte relativa a los pagos provisionales mensuales en operaciones del art\u00edculo 107 de la Ley sobre Impuesto a la Renta. Incorpora nuevo tratamiento tributario para el mayor valor obtenido en la enajenaci\u00f3n o rescate de acciones de sociedades [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":167,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"1080","footnotes":""},"categories":[1],"tags":[],"class_list":["post-146","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"jetpack_featured_media_url":"https:\/\/beta3.cl\/wp-content\/uploads\/2023\/08\/circ-31.jpg","_links":{"self":[{"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/posts\/146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/comments?post=146"}],"version-history":[{"count":1,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/posts\/146\/revisions"}],"predecessor-version":[{"id":150,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/posts\/146\/revisions\/150"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/media\/167"}],"wp:attachment":[{"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/media?parent=146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/categories?post=146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beta3.cl\/index.php\/wp-json\/wp\/v2\/tags?post=146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}