{"id":2209,"date":"2023-08-17T12:39:54","date_gmt":"2023-08-17T15:39:54","guid":{"rendered":"https:\/\/tributariaaldia.cl\/?p=2209"},"modified":"2023-09-04T11:42:26","modified_gmt":"2023-09-04T14:42:26","slug":"atencion-empresas-pro-pyme-general-sii-instruyo-sobre-rebaja-tasas-del-idpc-y-ppmo","status":"publish","type":"post","link":"https:\/\/tributariaaldia.cl\/?p=2209","title":{"rendered":"\u00a1Atenci\u00f3n empresas Pro Pyme General!: SII instruy\u00f3 sobre rebaja tasas del IDPC y PPMO"},"content":{"rendered":"\n<p>El SII a trav\u00e9s de la Circular N\u00b0 34, de 11.08.2023 instruy\u00f3 sobre la disminuci\u00f3n de la tasa del IDPC (10% para el A.C. 2023 y 12,5% para el A.C. 2024) y de la tasa de PPMO a la mitad (0,125% para el a\u00f1o de inicio de actividades; 0,125% si los ingresos del A.C. anterior no superan las 50 mil UF, y quedando en 025% si las exceden), correspondientes solo a los contribuyentes del r\u00e9gimen tributario \u201cPro Pyme General\u201d (art. 14, letra D N\u00b0 3 de la LIR), a ra\u00edz de la publicaci\u00f3n de la Ley N\u00b0 21.578, de D.O. 30.05.2023, cuyo art. 26 modific\u00f3 el art. 1\u00b0 de la Ley N\u00b0 21.256, con el fin de extender en dos a\u00f1os comerciales la disminuci\u00f3n de la tasa del impuesto corporativo para las empresas de dicho r\u00e9gimen y tambi\u00e9n la de sus PPMO, seg\u00fan lo antes se\u00f1alado.<\/p>\n\n\n\n<p>Podr\u00e1 ampliar esta informaci\u00f3n a trav\u00e9s del <strong>\u201cDESTACADO TRIBUTARIO\u201d<\/strong> que hemos cargado en nuestra plataforma Checkpoint Tributario, ingresando <strong><a href=\"https:\/\/www.checkpoint.cl\/maf\/app\/document?docguid=i8296A01C70DC9A354724DA2F0A440A0E&amp;\" target=\"_blank\" rel=\"noreferrer noopener\">aqu\u00ed<\/a><\/strong>.<\/p>\n\n\n\n<p><strong>SANTIAGO<\/strong>, lunes 14 de agosto de 2023.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El SII a trav\u00e9s de la Circular N\u00b0 34, de 11.08.2023 instruy\u00f3 sobre la disminuci\u00f3n de la tasa del IDPC (10% para el A.C. 2023 y 12,5% para el A.C. 2024) y de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1781,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[27],"tags":[39],"_links":{"self":[{"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/posts\/2209"}],"collection":[{"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2209"}],"version-history":[{"count":1,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/posts\/2209\/revisions"}],"predecessor-version":[{"id":2210,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/posts\/2209\/revisions\/2210"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=\/wp\/v2\/media\/1781"}],"wp:attachment":[{"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tributariaaldia.cl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}