{"id":1337,"date":"2021-05-23T01:42:08","date_gmt":"2021-05-23T01:42:08","guid":{"rendered":"https:\/\/diazloayza.cl\/?page_id=1337"},"modified":"2021-10-19T19:24:12","modified_gmt":"2021-10-19T22:24:12","slug":"blog","status":"publish","type":"page","link":"https:\/\/diazloayza.cl\/index.php\/blog\/","title":{"rendered":"Blog"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1337\" class=\"elementor elementor-1337\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-129c708f elementor-section-full_width elementor-section-height-full elementor-section-stretched elementor-section-height-default elementor-section-items-middle elementor-invisible\" data-id=\"129c708f\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7a88e0\" data-id=\"b7a88e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-747c7c0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"747c7c0f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-22d0c3d0\" data-id=\"22d0c3d0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-57bb8447\" data-id=\"57bb8447\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-18733bfc\" data-id=\"18733bfc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b255d5d elementor-widget elementor-widget-button\" data-id=\"4b255d5d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/diazloayza.cl\/index.php\/agendarhora\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">agenda una hora<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-53f6763c elementor-widget__width-inherit elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"53f6763c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Blog<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21c40655 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"21c40655\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"font_7\">Este espacio est\u00e1 dedicado a comentar materias referidas a deuda tributaria, insolvencia, modificaciones legales y otras cuestiones relacionadas con muestro quehacer profesional.<\/p><p class=\"font_7\">Les invitamos a sugerir temas que pudieren ser de su inter\u00e9s y a comentar nuestras entradas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77854036 elementor-align-center elementor-invisible elementor-widget elementor-widget-button\" data-id=\"77854036\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/diazloayza.cl\/index.php\/blog\/#bg\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">ir al blog<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3300979 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3300979\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e03f78a\" data-id=\"e03f78a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00cd53a elementor-widget elementor-widget-menu-anchor\" data-id=\"00cd53a\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"bg\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12a159e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12a159e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-b409dba\" data-id=\"b409dba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e17c3e3 premium-blog-align-center elementor-widget elementor-widget-premium-addon-blog\" data-id=\"e17c3e3\" data-element_type=\"widget\" data-settings=\"{&quot;premium_blog_grid&quot;:&quot;yes&quot;,&quot;premium_blog_layout&quot;:&quot;even&quot;,&quot;premium_blog_columns_number&quot;:&quot;50%&quot;,&quot;premium_blog_columns_number_tablet&quot;:&quot;50%&quot;,&quot;premium_blog_columns_number_mobile&quot;:&quot;100%&quot;,&quot;scroll_to_offset&quot;:&quot;yes&quot;}\" data-widget_type=\"premium-addon-blog.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n\t\t\r\n\r\n\t\t\t\t<div class=\"premium-blog-wrap  premium-blog-even\" data-page=\"1337\" data-pagination=\"true\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-post-outer-container\" data-total=\"3\">\r\n\t\t\t<div class=\"premium-blog-post-container premium-blog-skin-classic\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumb-effect-wrapper\">\r\n\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-container premium-blog-gray-effect\">\r\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"200\" src=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/SII-Web.jpg\" class=\"attachment-full size-full wp-image-2488\" alt=\"SII\" srcset=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/SII-Web.jpg 600w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/SII-Web-300x100.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-overlay\">\r\n\t\t\t\t\t\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/diazloayza.cl\/index.php\/2018\/12\/03\/comentarios-a-la-nueva-circular-sobre-rav-reposicion-administrativa-del-articulo-123-del-codigo-tri\/\" target=\"_blank\"><\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-content-wrapper \">\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-inner-container\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"premium-blog-entry-title\">\r\n\t\t\t<a href=\"https:\/\/diazloayza.cl\/index.php\/2018\/12\/03\/comentarios-a-la-nueva-circular-sobre-rav-reposicion-administrativa-del-articulo-123-del-codigo-tri\/\" target=\"_blank\">\r\n\t\t\t\tComentarios a la nueva Circular sobre RAV (Reposici\u00f3n Administrativa del art\u00edculo 123 del C\u00f3digo Tributario)\t\t\t<\/a>\r\n\t\t<\/h2>\r\n\t\t\t\t<div class=\"premium-blog-entry-meta\">\r\n\t\t\t\r\n\t\t\t\t\t\t\t<span class=\"premium-blog-meta-separator\">\u2022<\/span>\r\n\t\t\t\t<div class=\"premium-blog-post-time premium-blog-meta-data\">\r\n\t\t\t\t\t<i class=\"fa fa-calendar-alt\" aria-hidden=\"true\"><\/i>\r\n\t\t\t\t\t<span>3 de diciembre de 2018<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<div class=\"premium-blog-content-inner-wrapper\">\r\n\t\t<p class=\"premium-blog-post-content\">Con fecha 27 de junio de 2018, el SII dict\u00f3 la Circular N\u00ba 34 que instruye sobre el procedimiento de reposici\u00f3n administrativo \u2026<\/p>\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"premium-blog-post-outer-container\" data-total=\"3\">\r\n\t\t\t<div class=\"premium-blog-post-container premium-blog-skin-classic\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumb-effect-wrapper\">\r\n\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-container premium-blog-gray-effect\">\r\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"624\" height=\"261\" src=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/Nueva-Superintendencia-de-Insolvencia-y-Reemprendimiento-SIR.png\" class=\"attachment-full size-full wp-image-2485\" alt=\"Quiebra\" srcset=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/Nueva-Superintendencia-de-Insolvencia-y-Reemprendimiento-SIR.png 624w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/Nueva-Superintendencia-de-Insolvencia-y-Reemprendimiento-SIR-300x125.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/>\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-overlay\">\r\n\t\t\t\t\t\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/diazloayza.cl\/index.php\/2018\/10\/10\/incobrabilidad-de-impuestos-o-liquidacion-judicial-de-empresas-y-personas\/\" target=\"_blank\"><\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-content-wrapper \">\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-inner-container\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"premium-blog-entry-title\">\r\n\t\t\t<a href=\"https:\/\/diazloayza.cl\/index.php\/2018\/10\/10\/incobrabilidad-de-impuestos-o-liquidacion-judicial-de-empresas-y-personas\/\" target=\"_blank\">\r\n\t\t\t\t\u00bfIncobrabilidad de impuestos o quiebra?\t\t\t<\/a>\r\n\t\t<\/h2>\r\n\t\t\t\t<div class=\"premium-blog-entry-meta\">\r\n\t\t\t\r\n\t\t\t\t\t\t\t<span class=\"premium-blog-meta-separator\">\u2022<\/span>\r\n\t\t\t\t<div class=\"premium-blog-post-time premium-blog-meta-data\">\r\n\t\t\t\t\t<i class=\"fa fa-calendar-alt\" aria-hidden=\"true\"><\/i>\r\n\t\t\t\t\t<span>10 de octubre de 2018<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<div class=\"premium-blog-content-inner-wrapper\">\r\n\t\t<p class=\"premium-blog-post-content\">El C\u00f3digo Tributario faculta al Tesorero General para declarar incobrables deudas por impuestos, entre otras razones, por no tener el contribuyente bienes \u2026<\/p>\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"premium-blog-post-outer-container\" data-total=\"3\">\r\n\t\t\t<div class=\"premium-blog-post-container premium-blog-skin-classic\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumb-effect-wrapper\">\r\n\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-container premium-blog-gray-effect\">\r\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/Min-Hacienda.jpg\" class=\"attachment-full size-full wp-image-2484\" alt=\"\" srcset=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/Min-Hacienda.jpg 600w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/Min-Hacienda-300x200.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-overlay\">\r\n\t\t\t\t\t\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/diazloayza.cl\/index.php\/2018\/01\/08\/modificaciones-a-la-rav-del-articulo-123-bis-del-codigo-tributario\/\" target=\"_blank\"><\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-content-wrapper \">\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-inner-container\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"premium-blog-entry-title\">\r\n\t\t\t<a href=\"https:\/\/diazloayza.cl\/index.php\/2018\/01\/08\/modificaciones-a-la-rav-del-articulo-123-bis-del-codigo-tributario\/\" target=\"_blank\">\r\n\t\t\t\tModificaciones a la RAV del art\u00edculo 123 bis del C\u00f3digo Tributario\t\t\t<\/a>\r\n\t\t<\/h2>\r\n\t\t\t\t<div class=\"premium-blog-entry-meta\">\r\n\t\t\t\r\n\t\t\t\t\t\t\t<span class=\"premium-blog-meta-separator\">\u2022<\/span>\r\n\t\t\t\t<div class=\"premium-blog-post-time premium-blog-meta-data\">\r\n\t\t\t\t\t<i class=\"fa fa-calendar-alt\" aria-hidden=\"true\"><\/i>\r\n\t\t\t\t\t<span>8 de enero de 2018<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<div class=\"premium-blog-content-inner-wrapper\">\r\n\t\t<p class=\"premium-blog-post-content\">La reciente Ley N\u00ba 21.039, de 20 de octubre de 2017, que perfecciona la Justicia Tributaria y Aduanera, contiene entre sus normas, \u2026<\/p>\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"premium-blog-post-outer-container\" data-total=\"3\">\r\n\t\t\t<div class=\"premium-blog-post-container premium-blog-skin-classic\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumb-effect-wrapper\">\r\n\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-container premium-blog-gray-effect\">\r\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"353\" height=\"235\" src=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/05\/alvaro-serrano-133360-unsplash-copyright.jpg\" class=\"attachment-full size-full wp-image-1798\" alt=\"\" srcset=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/05\/alvaro-serrano-133360-unsplash-copyright.jpg 353w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/05\/alvaro-serrano-133360-unsplash-copyright-300x200.jpg 300w\" sizes=\"(max-width: 353px) 100vw, 353px\" \/>\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-overlay\">\r\n\t\t\t\t\t\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/29\/una-anecdota-sobre-los-insospechados-efectos-tributarios-de-la-mercantilizacion-del-giro-de-la-spa\/\" target=\"_blank\"><\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-content-wrapper \">\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-inner-container\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"premium-blog-entry-title\">\r\n\t\t\t<a href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/29\/una-anecdota-sobre-los-insospechados-efectos-tributarios-de-la-mercantilizacion-del-giro-de-la-spa\/\" target=\"_blank\">\r\n\t\t\t\tUna an\u00e9cdota sobre los insospechados efectos tributarios de la mercantilizaci\u00f3n del giro de la SpA.\t\t\t<\/a>\r\n\t\t<\/h2>\r\n\t\t\t\t<div class=\"premium-blog-entry-meta\">\r\n\t\t\t\r\n\t\t\t\t\t\t\t<span class=\"premium-blog-meta-separator\">\u2022<\/span>\r\n\t\t\t\t<div class=\"premium-blog-post-time premium-blog-meta-data\">\r\n\t\t\t\t\t<i class=\"fa fa-calendar-alt\" aria-hidden=\"true\"><\/i>\r\n\t\t\t\t\t<span>29 de septiembre de 2017<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<div class=\"premium-blog-content-inner-wrapper\">\r\n\t\t<p class=\"premium-blog-post-content\">Ayer haciendo clases me pas\u00f3 lo siguiente: Explicaba acerca de la definici\u00f3n legal de una S.A. y de c\u00f3mo, a diferencia de \u2026<\/p>\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"premium-blog-post-outer-container\" data-total=\"3\">\r\n\t\t\t<div class=\"premium-blog-post-container premium-blog-skin-classic\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumb-effect-wrapper\">\r\n\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-container premium-blog-gray-effect\">\r\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1548\" height=\"520\" src=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-Teatinos.jpg\" class=\"attachment-full size-full wp-image-2490\" alt=\"\" srcset=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-Teatinos.jpg 1548w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-Teatinos-300x101.jpg 300w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-Teatinos-1024x344.jpg 1024w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-Teatinos-768x258.jpg 768w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-Teatinos-1536x516.jpg 1536w\" sizes=\"(max-width: 1548px) 100vw, 1548px\" \/>\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-overlay\">\r\n\t\t\t\t\t\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/26\/embargos-de-la-tesoreria-general-de-la-republica\/\" target=\"_blank\"><\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-content-wrapper \">\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-inner-container\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"premium-blog-entry-title\">\r\n\t\t\t<a href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/26\/embargos-de-la-tesoreria-general-de-la-republica\/\" target=\"_blank\">\r\n\t\t\t\tEmbargos de la Tesorer\u00eda General de la Rep\u00fablica.\t\t\t<\/a>\r\n\t\t<\/h2>\r\n\t\t\t\t<div class=\"premium-blog-entry-meta\">\r\n\t\t\t\r\n\t\t\t\t\t\t\t<span class=\"premium-blog-meta-separator\">\u2022<\/span>\r\n\t\t\t\t<div class=\"premium-blog-post-time premium-blog-meta-data\">\r\n\t\t\t\t\t<i class=\"fa fa-calendar-alt\" aria-hidden=\"true\"><\/i>\r\n\t\t\t\t\t<span>26 de septiembre de 2017<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<div class=\"premium-blog-content-inner-wrapper\">\r\n\t\t<p class=\"premium-blog-post-content\">Como se explica en nuestro libro, el juicio ejecutivo fiscal es un procedimiento especial y \u00fanico en nuestro pa\u00eds que est\u00e1 dividido \u2026<\/p>\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"premium-blog-post-outer-container\" data-total=\"3\">\r\n\t\t\t<div class=\"premium-blog-post-container premium-blog-skin-classic\">\r\n\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumb-effect-wrapper\">\r\n\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-container premium-blog-gray-effect\">\r\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1036\" height=\"708\" src=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-1.jpg\" class=\"attachment-full size-full wp-image-2492\" alt=\"\" srcset=\"https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-1.jpg 1036w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-1-300x205.jpg 300w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-1-1024x700.jpg 1024w, https:\/\/diazloayza.cl\/wp-content\/uploads\/2021\/10\/TGR-1-768x525.jpg 768w\" sizes=\"(max-width: 1036px) 100vw, 1036px\" \/>\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-thumbnail-overlay\">\r\n\t\t\t\t\t\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/11\/deuda-tributaria-reclamada-por-tesoreria-supera-los-us-1-845-millones-este-ano\/\" target=\"_blank\"><\/a>\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"premium-blog-content-wrapper \">\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-inner-container\">\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"premium-blog-entry-title\">\r\n\t\t\t<a href=\"https:\/\/diazloayza.cl\/index.php\/2017\/09\/11\/deuda-tributaria-reclamada-por-tesoreria-supera-los-us-1-845-millones-este-ano\/\" target=\"_blank\">\r\n\t\t\t\tDeuda tributaria reclamada por Tesorer\u00eda supera los US$ 1.845 millones este a\u00f1o.\t\t\t<\/a>\r\n\t\t<\/h2>\r\n\t\t\t\t<div class=\"premium-blog-entry-meta\">\r\n\t\t\t\r\n\t\t\t\t\t\t\t<span class=\"premium-blog-meta-separator\">\u2022<\/span>\r\n\t\t\t\t<div class=\"premium-blog-post-time premium-blog-meta-data\">\r\n\t\t\t\t\t<i class=\"fa fa-calendar-alt\" aria-hidden=\"true\"><\/i>\r\n\t\t\t\t\t<span>11 de septiembre de 2017<\/span>\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t\r\n\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<div class=\"premium-blog-content-inner-wrapper\">\r\n\t\t<p class=\"premium-blog-post-content\">Seg\u00fan informa La Tercera el d\u00eda de hoy, \u00abel monto que reclama la TGR a trav\u00e9s de sus m\u00faltiples canales de cobranza, \u2026<\/p>\t\t<\/div>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\r\n\t\t\t\t\t\t\t<\/div>\r\n\r\n\t\t\t\t\t<div class=\"premium-blog-footer\">\r\n\t\t\t\t\t\t\t<nav class=\"premium-blog-pagination-container\" role=\"navigation\" aria-label=\"Paginaci\u00f3n\">\r\n\t\t\t\t<span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"https:\/\/diazloayza.cl\/index.php\/wp-json\/wp\/v2\/pages\/1337\/page\/2\/\">2<\/a>\n<a class=\"page-numbers\" href=\"https:\/\/diazloayza.cl\/index.php\/wp-json\/wp\/v2\/pages\/1337\/page\/3\/\">3<\/a>\n<a class=\"next page-numbers\" href=\"https:\/\/diazloayza.cl\/index.php\/wp-json\/wp\/v2\/pages\/1337\/page\/2\/\">Siguiente \u00bb<\/a>\t\t\t<\/nav>\r\n\t\t\t\t\t\t<\/div>\r\n\t\t\r\n\t\t\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-935f5e0\" data-id=\"935f5e0\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-897ba40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"897ba40\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-1d58ac8\" data-id=\"1d58ac8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-204ee5a\" data-id=\"204ee5a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebbe6da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebbe6da\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-105f5b3\" data-id=\"105f5b3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nosotros \u00c1rea de Pr\u00e1ctica Servicios Pol\u00edtica de Servicios Recursos Test de Insolvencia Consejos \u00datiles Publicaciones Blog Contacto agenda una hora Blog Este espacio est\u00e1 dedicado a comentar materias referidas a deuda tributaria, insolvencia, modificaciones legales y otras cuestiones relacionadas con muestro quehacer profesional. Les invitamos a sugerir temas que pudieren ser de su inter\u00e9s y [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-1337","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Blog - Diaz Loayza Abogado<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/diazloayza.cl\/index.php\/blog\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Blog - Diaz Loayza Abogado\" \/>\n<meta property=\"og:description\" content=\"Nosotros \u00c1rea de Pr\u00e1ctica Servicios Pol\u00edtica de Servicios Recursos Test de Insolvencia Consejos \u00datiles Publicaciones Blog Contacto agenda una hora Blog Este espacio est\u00e1 dedicado a comentar materias referidas a deuda tributaria, insolvencia, modificaciones legales y otras cuestiones relacionadas con muestro quehacer profesional. 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