{"id":3248,"date":"2023-04-15T01:12:34","date_gmt":"2023-04-15T01:12:34","guid":{"rendered":"https:\/\/www.mosabogados.cl\/?p=3248"},"modified":"2023-04-15T01:17:54","modified_gmt":"2023-04-15T01:17:54","slug":"sociedades-de-profesionales-e-iva%ef%bf%bc","status":"publish","type":"post","link":"https:\/\/www.mosabogados.cl\/?p=3248","title":{"rendered":"SOCIEDADES DE PROFESIONALES E IVA\ufffc"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3248\" class=\"elementor elementor-3248\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70fd01f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70fd01f9\" data-element_type=\"section\" data-e-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-4e01ecb2\" data-id=\"4e01ecb2\" data-element_type=\"column\" data-e-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-87ed627 elementor-widget elementor-widget-text-editor\" data-id=\"87ed627\" data-element_type=\"widget\" data-e-type=\"widget\" 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<h2>SOCIEDADES DE PROFESIONALES E IVA<\/h2>\n<p style=\"font-weight: 400;\">\u00a0<\/p>\n<p style=\"font-weight: 400;\">\u00a0<\/p>\n<p><\/p>\n<figure class=\"wp-block-gallery-2 is-layout-flex wp-block-gallery-is-layout-flex\"><\/figure>\n<p><\/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-f55a28d elementor-widget elementor-widget-text-editor\" data-id=\"f55a28d\" data-element_type=\"widget\" data-e-type=\"widget\" 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 style=\"font-weight: 400;\">A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo. Una de las modificaciones m\u00e1s comentadas, ha sido, sin duda, el cambio en la definici\u00f3n de servicios, y el consecuencial gravamen a la prestaci\u00f3n de servicios profesionales los cuales deber\u00e1n pagar impuesto al valor agregado (IVA), salvo algunas excepciones, como el ejercicio profesional prestado por personas naturales, servicios m\u00e9dicos ambulatorios, y la que nos ocupa el d\u00eda de hoy, los servicios prestados por sociedades de profesionales.<\/p>\n<p style=\"font-weight: 400;\">En primer lugar, cabe cuestionarse \u00bfqu\u00e9 se entiende por sociedad de profesionales?, se entender\u00e1 por sociedades de profesionales aquellas que cumplan copulativamente con los siguientes requisitos: a) sociedades que adopten el ropaje jur\u00eddico de una sociedad de personas, como por ejemplo, una Sociedad de Responsabilidad Limitada (SRL); b) que su objeto social sea exclusivamente la prestaci\u00f3n de servicios o asesor\u00edas profesionales; c) que dichos servicios sean prestados por medio de sus socios, asociados, o con el apoyo de sus trabajadores quienes colaboren en la prestaci\u00f3n de su servicio profesional; d) que todos sus socios (sean personas naturales, u otras sociedades de profesionales) ejerzan sus respectivas profesiones en beneficio de la sociedad, no acept\u00e1ndose que uno o m\u00e1s socios se limite \u00fanicamente a aportar capital; e) las profesiones de los socios deber\u00e1n ser id\u00e9nticas, afines, similares o complementarias; f) todos los socios deben tener el t\u00edtulo profesional que los habilite a ejercer su respectiva profesi\u00f3n.<\/p>\n<p style=\"font-weight: 400;\">Ahora bien, \u00bfqu\u00e9 opciones tienen aquellas Sociedades por Acciones (SpA) que se dedican a la prestaci\u00f3n de servicios profesionales y que no quieren estar afectas a la aplicaci\u00f3n de IVA? La respuesta es la transformaci\u00f3n social de la SpA, por medio de la cual se acuerde por junta extraordinaria de accionistas la modificaci\u00f3n social de la SpA (sociedad de capital) a una SRL (sociedad de personas), as\u00ed, reuni\u00e9ndose, adem\u00e1s, los requisitos previamente listados, la nueva SRL podr\u00e1 optar por la exenci\u00f3n tributaria respectiva, previa inscripci\u00f3n de la empresa en el registro de sociedades de profesionales llevado por el Servicio de Impuestos Internos (SII).<\/p>\n<p style=\"font-weight: 400;\">En MOS Abogados nos especializamos en materias de estructuraci\u00f3n societaria, permiti\u00e9ndole a nuestros clientes mantener sus empresas en estricto cumplimiento de toda la legislaci\u00f3n vigente.<\/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-374715b elementor-widget elementor-widget-text-editor\" data-id=\"374715b\" data-element_type=\"widget\" data-e-type=\"widget\" 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>Conoce m\u00e1s sobre servicios de<\/p>\n<h2 class=\"elementor-heading-title elementor-size-default\">CORPORATIVOS<\/h2>\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-ad944e3 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ad944e3\" data-element_type=\"widget\" data-e-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:\/\/www.mosabogados.cl\/derechocorporativo\/\">\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\">M\u00e1s informaci\u00f3n<\/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-3559989 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3559989\" data-element_type=\"section\" data-e-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-d1388ab\" data-id=\"d1388ab\" data-element_type=\"column\" data-e-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-05446c2 elementor-widget elementor-widget-text-editor\" data-id=\"05446c2\" data-element_type=\"widget\" data-e-type=\"widget\" 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>Si necesitas nuestro servicios en<\/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-d683477 elementor-widget elementor-widget-text-editor\" data-id=\"d683477\" data-element_type=\"widget\" data-e-type=\"widget\" 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 style=\"font-weight: 400;\">CORPORATIVOS<\/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-9ce083f elementor-widget elementor-widget-wpforms\" data-id=\"9ce083f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpforms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpforms-container \" id=\"wpforms-310\"><form id=\"wpforms-form-310\" class=\"wpforms-validate wpforms-form\" data-formid=\"310\" method=\"post\" enctype=\"multipart\/form-data\" action=\"\/index.php?rest_route=%2Fwp%2Fv2%2Fposts%2F3248\" data-token=\"7157c2bec761f71ba7929786832b73c2\" data-token-time=\"1786164605\"><noscript class=\"wpforms-error-noscript\">Por favor, activa JavaScript en tu navegador para completar este formulario.<\/noscript><div class=\"wpforms-field-container\"><div id=\"wpforms-310-field_11-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"11\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-310-field_11\">Nombre<\/label><input type=\"text\" id=\"wpforms-310-field_11\" class=\"wpforms-field-large\" name=\"wpforms[fields][11]\" placeholder=\"Nombre\" ><\/div><div id=\"wpforms-310-field_9-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"9\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-310-field_9\">Tel\u00e9fono <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-310-field_9\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][9]\" placeholder=\"Tel\u00e9fono\" required><\/div><div id=\"wpforms-310-field_2-container\" class=\"wpforms-field wpforms-field-email\" data-field-id=\"2\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-310-field_2\">Email <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"email\" id=\"wpforms-310-field_2\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][2]\" placeholder=\"Email\" spellcheck=\"false\" required><\/div><div id=\"wpforms-310-field_13-container\" class=\"wpforms-field wpforms-field-text\" data-field-id=\"13\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-310-field_13\">Nombre de la marca <span class=\"wpforms-required-label\">*<\/span><\/label><input type=\"text\" id=\"wpforms-310-field_13\" class=\"wpforms-field-large wpforms-field-required\" name=\"wpforms[fields][13]\" placeholder=\"Nombre de la marca\" required><\/div><div id=\"wpforms-310-field_3-container\" class=\"wpforms-field wpforms-field-textarea\" data-field-id=\"3\"><label class=\"wpforms-field-label wpforms-label-hide\" for=\"wpforms-310-field_3\">Producto o servicio que protege: <span class=\"wpforms-required-label\">*<\/span><\/label><textarea id=\"wpforms-310-field_3\" class=\"wpforms-field-medium wpforms-field-required\" name=\"wpforms[fields][3]\" placeholder=\"Producto o servicio que protege:\" required><\/textarea><\/div><\/div><!-- .wpforms-field-container --><div class=\"wpforms-field wpforms-field-hp\"><label for=\"wpforms-310-field-hp\" class=\"wpforms-field-label\">Email<\/label><input type=\"text\" name=\"wpforms[hp]\" id=\"wpforms-310-field-hp\" class=\"wpforms-field-medium\"><\/div><div class=\"wpforms-submit-container\" ><input type=\"hidden\" name=\"wpforms[id]\" value=\"310\"><input type=\"hidden\" name=\"page_title\" value=\"\"><input type=\"hidden\" name=\"page_url\" value=\"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/posts\/3248\"><input type=\"hidden\" name=\"url_referer\" value=\"\"><button type=\"submit\" name=\"wpforms[submit]\" id=\"wpforms-submit-310\" class=\"wpforms-submit\" data-alt-text=\"Enviando...\" data-submit-text=\"QUIERO REGISTRAR MI MARCA\" aria-live=\"assertive\" value=\"wpforms-submit\">QUIERO REGISTRAR MI MARCA<\/button><\/div><\/form><\/div>  <!-- .wpforms-container -->\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SOCIEDADES DE PROFESIONALES E IVA A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo. Una de las modificaciones m\u00e1s comentadas, ha sido, sin duda, el cambio en [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":3253,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","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":"","footer-sml-layout":"","ast-disable-related-posts":"","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":[16,14],"tags":[],"class_list":["post-3248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-derecho-corporativo","category-todas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SOCIEDADES DE PROFESIONALES E IVA<\/title>\n<meta name=\"description\" content=\"A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mosabogados.cl\/?p=3248\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SOCIEDADES DE PROFESIONALES E IVA\" \/>\n<meta property=\"og:description\" content=\"A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mosabogados.cl\/?p=3248\" \/>\n<meta property=\"og:site_name\" content=\"Mosabogados.cl\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-15T01:12:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-15T01:17:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"488\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Abogado Cesar Munoz Alarcon\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Abogado Cesar Munoz Alarcon\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248\"},\"author\":{\"name\":\"Abogado Cesar Munoz Alarcon\",\"@id\":\"https:\/\/www.mosabogados.cl\/#\/schema\/person\/e3db1dc03a36302a1cfe40db418b06c8\"},\"headline\":\"SOCIEDADES DE PROFESIONALES E IVA\ufffc\",\"datePublished\":\"2023-04-15T01:12:34+00:00\",\"dateModified\":\"2023-04-15T01:17:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248\"},\"wordCount\":444,\"image\":{\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg\",\"articleSection\":[\"Derecho Corporativo\",\"Todas\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248\",\"url\":\"https:\/\/www.mosabogados.cl\/?p=3248\",\"name\":\"SOCIEDADES DE PROFESIONALES E IVA\",\"isPartOf\":{\"@id\":\"https:\/\/www.mosabogados.cl\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg\",\"datePublished\":\"2023-04-15T01:12:34+00:00\",\"dateModified\":\"2023-04-15T01:17:54+00:00\",\"author\":{\"@id\":\"https:\/\/www.mosabogados.cl\/#\/schema\/person\/e3db1dc03a36302a1cfe40db418b06c8\"},\"description\":\"A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.mosabogados.cl\/?p=3248\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage\",\"url\":\"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg\",\"contentUrl\":\"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg\",\"width\":1024,\"height\":488},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.mosabogados.cl\/?p=3248#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/www.mosabogados.cl\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SOCIEDADES DE PROFESIONALES E IVA\ufffc\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.mosabogados.cl\/#website\",\"url\":\"https:\/\/www.mosabogados.cl\/\",\"name\":\"Mosabogados.cl\",\"description\":\"Abogados Inmobiliarios\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.mosabogados.cl\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.mosabogados.cl\/#\/schema\/person\/e3db1dc03a36302a1cfe40db418b06c8\",\"name\":\"Abogado Cesar Munoz Alarcon\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.mosabogados.cl\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/f76c2ef37df8857d42be305556bc9a4777a170555d1f39bdd85733c46bebc15f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/f76c2ef37df8857d42be305556bc9a4777a170555d1f39bdd85733c46bebc15f?s=96&d=mm&r=g\",\"caption\":\"Abogado Cesar Munoz Alarcon\"},\"sameAs\":[\"http:\/\/mosabogados.cl\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SOCIEDADES DE PROFESIONALES E IVA","description":"A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.mosabogados.cl\/?p=3248","og_locale":"es_ES","og_type":"article","og_title":"SOCIEDADES DE PROFESIONALES E IVA","og_description":"A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo.","og_url":"https:\/\/www.mosabogados.cl\/?p=3248","og_site_name":"Mosabogados.cl","article_published_time":"2023-04-15T01:12:34+00:00","article_modified_time":"2023-04-15T01:17:54+00:00","og_image":[{"width":1024,"height":488,"url":"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg","type":"image\/jpeg"}],"author":"Abogado Cesar Munoz Alarcon","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Abogado Cesar Munoz Alarcon","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.mosabogados.cl\/?p=3248#article","isPartOf":{"@id":"https:\/\/www.mosabogados.cl\/?p=3248"},"author":{"name":"Abogado Cesar Munoz Alarcon","@id":"https:\/\/www.mosabogados.cl\/#\/schema\/person\/e3db1dc03a36302a1cfe40db418b06c8"},"headline":"SOCIEDADES DE PROFESIONALES E IVA\ufffc","datePublished":"2023-04-15T01:12:34+00:00","dateModified":"2023-04-15T01:17:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.mosabogados.cl\/?p=3248"},"wordCount":444,"image":{"@id":"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage"},"thumbnailUrl":"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg","articleSection":["Derecho Corporativo","Todas"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.mosabogados.cl\/?p=3248","url":"https:\/\/www.mosabogados.cl\/?p=3248","name":"SOCIEDADES DE PROFESIONALES E IVA","isPartOf":{"@id":"https:\/\/www.mosabogados.cl\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage"},"image":{"@id":"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage"},"thumbnailUrl":"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg","datePublished":"2023-04-15T01:12:34+00:00","dateModified":"2023-04-15T01:17:54+00:00","author":{"@id":"https:\/\/www.mosabogados.cl\/#\/schema\/person\/e3db1dc03a36302a1cfe40db418b06c8"},"description":"A partir del 1 de enero del a\u00f1o 2023 han entrado en vigor las modificaciones introducidas por la ley N\u00ba21.420 por medio de la cual se reducen o eliminan ciertas exenciones tributarias indicadas en dicho cuerpo normativo.","breadcrumb":{"@id":"https:\/\/www.mosabogados.cl\/?p=3248#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.mosabogados.cl\/?p=3248"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.mosabogados.cl\/?p=3248#primaryimage","url":"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg","contentUrl":"https:\/\/www.mosabogados.cl\/wp-content\/uploads\/2023\/04\/q1w2.jpg","width":1024,"height":488},{"@type":"BreadcrumbList","@id":"https:\/\/www.mosabogados.cl\/?p=3248#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.mosabogados.cl\/"},{"@type":"ListItem","position":2,"name":"SOCIEDADES DE PROFESIONALES E IVA\ufffc"}]},{"@type":"WebSite","@id":"https:\/\/www.mosabogados.cl\/#website","url":"https:\/\/www.mosabogados.cl\/","name":"Mosabogados.cl","description":"Abogados Inmobiliarios","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.mosabogados.cl\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Person","@id":"https:\/\/www.mosabogados.cl\/#\/schema\/person\/e3db1dc03a36302a1cfe40db418b06c8","name":"Abogado Cesar Munoz Alarcon","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.mosabogados.cl\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/f76c2ef37df8857d42be305556bc9a4777a170555d1f39bdd85733c46bebc15f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f76c2ef37df8857d42be305556bc9a4777a170555d1f39bdd85733c46bebc15f?s=96&d=mm&r=g","caption":"Abogado Cesar Munoz Alarcon"},"sameAs":["http:\/\/mosabogados.cl"]}]}},"_links":{"self":[{"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/posts\/3248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3248"}],"version-history":[{"count":5,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/posts\/3248\/revisions"}],"predecessor-version":[{"id":3254,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/posts\/3248\/revisions\/3254"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=\/wp\/v2\/media\/3253"}],"wp:attachment":[{"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mosabogados.cl\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}