{"id":1467,"date":"2024-03-26T20:15:57","date_gmt":"2024-03-26T20:15:57","guid":{"rendered":"https:\/\/planningtax.com\/?p=1467"},"modified":"2024-03-26T20:15:57","modified_gmt":"2024-03-26T20:15:57","slug":"pd-interes-presunto-componente-inflacionario","status":"publish","type":"post","link":"https:\/\/planningtax.com\/en\/pd-interes-presunto-componente-inflacionario\/","title":{"rendered":"PD. Inter\u00e9s Presunto \u2013 Componente Inflacionario"},"content":{"rendered":"<p><strong><em>\u201cArt\u00edculo 1.2.1.7.5. Rendimiento m\u00ednimo anual por pr\u00e9stamos otorgados por las sociedades a sus socios\u00a0<\/em>o\u00a0<em>accionistas,\u00a0<\/em>o\u00a0<em>estos a la sociedad.\u00a0<\/em><\/strong>Para efectos de la determinaci\u00f3n del impuesto sobre la renta y complementarios por el a\u00f1o gravable 2024, se presume de derecho que todo pr\u00e9stamo en dinero, cualquiera que sea su naturaleza o denominaci\u00f3n, que otorguen las sociedades a sus socios o accionistas, o estos a la sociedad, genera un rendimiento m\u00ednimo anual y proporcional al tiempo de posesi\u00f3n del doce punto sesenta y nueve por ciento (12.69%) de conformidad con lo se\u00f1alado en el art\u00edculo 35 del Estatuto Tributario.\u201d<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Interes-Presunto-Componente-Inflacionario.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Interes-Presunto-Componente-Inflacionario.\"><\/object><a id=\"wp-block-file--media-a42c33bb-8527-41dd-903b-7995069dd6f2\" href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Interes-Presunto-Componente-Inflacionario.pdf\">Interes-Presunto-Componente-Inflacionario<\/a><a href=\"https:\/\/planningtax.com\/wp-content\/uploads\/2024\/03\/Interes-Presunto-Componente-Inflacionario.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a42c33bb-8527-41dd-903b-7995069dd6f2\">Descarga<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>\u201cArt\u00edculo 1.2.1.7.5. Rendimiento m\u00ednimo anual por pr\u00e9stamos otorgados por las sociedades a sus socios\u00a0o\u00a0accionistas,\u00a0o\u00a0estos a la sociedad.\u00a0Para efectos de la determinaci\u00f3n del impuesto sobre la renta y complementarios por el a\u00f1o gravable 2024, se presume de derecho que todo pr\u00e9stamo en dinero, cualquiera que sea su naturaleza o denominaci\u00f3n, que otorguen las sociedades a sus [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":871,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades"],"_links":{"self":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1467","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/comments?post=1467"}],"version-history":[{"count":1,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1467\/revisions"}],"predecessor-version":[{"id":1469,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/posts\/1467\/revisions\/1469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media\/871"}],"wp:attachment":[{"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/media?parent=1467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/categories?post=1467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/planningtax.com\/en\/wp-json\/wp\/v2\/tags?post=1467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}