{"id":2062,"date":"2016-10-02T15:58:58","date_gmt":"2016-10-02T15:58:58","guid":{"rendered":"https:\/\/diazloayza.cl\/?p=2062"},"modified":"2024-01-30T17:10:48","modified_gmt":"2024-01-30T20:10:48","slug":"tributacion-de-renta-para-mipymes-articulo-14-ter-lir","status":"publish","type":"post","link":"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/","title":{"rendered":"Tributaci\u00f3n de renta para MIPYMES: Art\u00edculo 14 Ter, de la Ley de Impuesto a la Renta."},"content":{"rendered":"\n<p>Es un lugar com\u00fan decir que la Reforma Tributaria hizo m\u00e1s complejo el Sistema Tributario y que lejos de ayudar el emprendimiento privado lo torn\u00f3 m\u00e1s dif\u00edcil cambiando las reglas del juego. Sin embargo, las cosas son como son, y hemos de adaptarnos a las nuevas condiciones para poder sobrellevar ese nuevo estado de cosas.Una de las \u201cnovedades\u201d que trajo la reforma, fue la instauraci\u00f3n de un sistema simplificado de tributaci\u00f3n para las empresas MIPYMES, cuesti\u00f3n que no es tampoco nueva, pues las normas anteriores ya ten\u00edan otros sistemas semejantes.En esta ocasi\u00f3n veremos el r\u00e9gimen del Art\u00edculo 14 Ter, de la Ley de Impuesto a la Renta, pensado exclusivamente para MIPYMES.<\/p>\n\n\n\n<p><br><strong>Requisitos:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ser empresario individual (trabajar con el RUT personal) o Empresa Individual de Responsabilidad Limitada (EIRL).<\/li><li>Ser contribuyente de primera categor\u00eda, con iniciaci\u00f3n de actividades.<\/li><li>Que las rentas de primera categor\u00eda descritas en el art\u00edculo 20 de la Ley de Impuesto a la Renta, no provengan de las actividades se\u00f1aladas en su n\u00famero 1 (rentas inmobiliarias) y 2 (rentas de capitales mobiliarios), de la Ley sobre Impuesto a la Renta, salvo las necesarias para el desarrollo de su actividad principal. Es decir, que las rentas de la empresa provengan, de forma principal, de las actividades se\u00f1aladas en los n\u00fameros 3 y 4 de la Ley de Impuesto a la Renta. El n\u00famero 5 del art\u00edculo 20, es un caso especial, que no cabe analizar aqu\u00ed.<\/li><li>Que el contribuyente no posea ni explote, a cualquier t\u00edtulo, derechos sociales o acciones de sociedades, ni forme parte de contratos de asociaci\u00f3n o cuentas en participaci\u00f3n en calidad de gestor. En otras palabras, que sea una empresa que solo se dedica a su giro y no participa en otras actividades a trav\u00e9s de otras empresas.<\/li><li>Debe tambi\u00e9n tratarse de un contribuyente del Impuesto al Valor Agregado (IVA).<\/li><li>Tener un promedio anual de ingresos de su giro no superior a las 5.000 Unidades Tributarias Mensuales (UTM) en los tres \u00faltimos ejercicios. Para estos efectos, los ingresos de cada mes se expresar\u00e1n en UTM, seg\u00fan el valor de esta en el mes respectivo.<\/li><li>Si se trata del primer ejercicio de operaciones, la MIPYME deber\u00e1 tener un capital efectivo no superior a 6.000 UTM, seg\u00fan el valor de esta en el mes en que se d\u00e9 aviso de Inicio de Actividades.<\/li><\/ul>\n\n\n\n<p>En s\u00edntesis, se trata de un r\u00e9gimen reservado a contribuyentes que estando afectos al IVA por sus operaciones, tengan ventas inferiores a 5.000 UTM anuales (230 millones a octubre de 2016) y que no desarrollen otras actividades a trav\u00e9s de otras sociedades.<\/p>\n\n\n\n<p><br><strong>Caracter\u00edsticas del r\u00e9gimen del art\u00edculo 14 Ter:<\/strong><br>Simplifica la contabilidad: Permite llevar una contabilidad simplificada al liberar parcialmente de las obligaciones de la contabilidad completa (llevar libros de contabilidad, confeccionar balances, la aplicaci\u00f3n correcci\u00f3n monetaria, efectuar depreciaciones, realizaci\u00f3n de inventarios, confecci\u00f3n del registro FUT, etc.).Hace fija la tasa de PPM: La que ser\u00e1 de 0,25% de las ventas brutas mensuales.Deducci\u00f3n inmediata como gastos de las inversiones y los inventarios.La Renta L\u00edquida Imponible se determina f\u00e1cilmente (ingresos menos egresos).<\/p>\n\n\n\n<p><br><strong>Conclusi\u00f3n.<\/strong><br>Como se observa, el sistema ideado para las MIPYMES en la Reforma Tributaria, constituye una simplificaci\u00f3n del r\u00e9gimen general del impuesto de primera categor\u00eda, pero no configura un beneficio que se traduzca de manera efectiva en un incentivo al emprendimiento de los peque\u00f1os empresarios, que son la mayor\u00eda en nuestro pa\u00eds.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Es un lugar com\u00fan decir que la Reforma Tributaria hizo m\u00e1s complejo el Sistema Tributario y que lejos de ayudar el emprendimiento privado lo torn\u00f3 m\u00e1s dif\u00edcil cambiando las reglas del juego. Sin embargo, las cosas son como son, y hemos de adaptarnos a las nuevas condiciones para poder sobrellevar ese nuevo estado de cosas.Una [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","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":""},"categories":[9],"tags":[19,22,15,21,20],"class_list":["post-2062","post","type-post","status-publish","format-standard","hentry","category-impuestos-en-general","tag-14-ter","tag-primera-categoria","tag-pymes","tag-renta","tag-tributacion"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tributaci\u00f3n de renta para MIPYMES. Art\u00edculo 14 Ter LIR<\/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\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tributaci\u00f3n de renta para MIPYMES. Art\u00edculo 14 Ter LIR\" \/>\n<meta property=\"og:description\" content=\"Es un lugar com\u00fan decir que la Reforma Tributaria hizo m\u00e1s complejo el Sistema Tributario y que lejos de ayudar el emprendimiento privado lo torn\u00f3 m\u00e1s dif\u00edcil cambiando las reglas del juego. Sin embargo, las cosas son como son, y hemos de adaptarnos a las nuevas condiciones para poder sobrellevar ese nuevo estado de cosas.Una [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/\" \/>\n<meta property=\"og:site_name\" content=\"Diaz Loayza Abogado\" \/>\n<meta property=\"article:published_time\" content=\"2016-10-02T15:58:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-01-30T20:10:48+00:00\" \/>\n<meta name=\"author\" content=\"Alex D\u00edaz Loayza\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alex D\u00edaz Loayza\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/\"},\"author\":{\"name\":\"Alex D\u00edaz Loayza\",\"@id\":\"https:\/\/diazloayza.cl\/#\/schema\/person\/e275ad39688752eb8229888c5056b949\"},\"headline\":\"Tributaci\u00f3n de renta para MIPYMES: Art\u00edculo 14 Ter, de la Ley de Impuesto a la Renta.\",\"datePublished\":\"2016-10-02T15:58:58+00:00\",\"dateModified\":\"2024-01-30T20:10:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/\"},\"wordCount\":613,\"publisher\":{\"@id\":\"https:\/\/diazloayza.cl\/#organization\"},\"keywords\":[\"14 Ter\",\"Primera categor\u00eda\",\"PYMES\",\"Renta\",\"Tributaci\u00f3n\"],\"articleSection\":[\"Impuestos en general\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/\",\"url\":\"https:\/\/diazloayza.cl\/index.php\/2016\/10\/02\/tributacion-de-renta-para-mipymes-articulo-14-ter-lir\/\",\"name\":\"Tributaci\u00f3n de renta para MIPYMES. 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