{"id":6194,"date":"2022-01-06T10:55:23","date_gmt":"2022-01-06T16:55:23","guid":{"rendered":"https:\/\/www.blplegal.com\/simplified-informative-income-tax-return\/"},"modified":"2022-01-06T10:55:23","modified_gmt":"2022-01-06T16:55:23","slug":"declaracion-simplificada-del-impuesto-sobre-la-renta-para-sociedades-inactivas","status":"publish","type":"post","link":"https:\/\/blplegal.com\/es\/declaracion-simplificada-del-impuesto-sobre-la-renta-para-sociedades-inactivas\/","title":{"rendered":"Declaraci\u00f3n simplificada del Impuesto Sobre la Renta para sociedades inactivas"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Mediante la resoluci\u00f3n DGT-R-075-2019 y sus reformas, desde el pasado 01 de enero de 2022 las sociedades inactivas inscritas ante la Administraci\u00f3n Tributaria bajo la actividad econ\u00f3mica \u201cPersona jur\u00eddica legalmente constituida\u201d podr\u00e1n presentar la declaraci\u00f3n simplificada del Impuesto Sobre la Renta mediante el formulario D-101, correspondiente a los periodos 2020 y 2021, este formulario est\u00e1 disponible en la plataforma de la Administraci\u00f3n Tributaria Virtual (ATV), para las sociedades inactivas que han actualizado los datos del Registro \u00danico Tributario. La informaci\u00f3n por declarar corresponde a: efectivo, bancos, inversiones transitorias, documentos y cuentas por cobrar; acciones y aportes en sociedades; activos fijos descontando la depreciaci\u00f3n, y; pasivos, lo cual generar\u00e1 el c\u00e1lculo autom\u00e1tico del capital neto de la sociedad. Esta declaraci\u00f3n, deber\u00e1 presentarse a m\u00e1s tardar el 15 de marzo del 2022, su incumplimiento, implicar\u00e1 una sanci\u00f3n de medio salario base, as\u00ed tipificada en el art\u00edculo 79 del C\u00f3digo de Normas y Procedimientos Tributarios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En BLP tenemos un equipo que puede asistirle con el proceso. Para m\u00e1s informaci\u00f3n cont\u00e1ctenos a <a href=\"mailto:info@blplegal.com\"><b style=\"color: #002293;\">info@blplegal.com<\/b><\/a> o al <b>+506 6280 2269 <\/b>v\u00eda <a href=\"https:\/\/wa.me\/50662802669\" target=\"_blank\" rel=\"noopener noreferrer\">WhatsApp<\/a>, <a href=\"https:\/\/t.me\/blplaw\" target=\"_blank\" rel=\"noopener noreferrer\">Telegram<\/a> o Signal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mediante la resoluci\u00f3n DGT-R-075-2019 y sus reformas, desde el pasado 01 de enero de 2022 las sociedades inactivas inscritas ante la Administraci\u00f3n Tributaria bajo la actividad econ\u00f3mica \u201cPersona jur\u00eddica legalmente constituida\u201d podr\u00e1n presentar la declaraci\u00f3n simplificada del Impuesto Sobre la Renta mediante el formulario D-101, correspondiente a los periodos 2020 y 2021, este formulario est\u00e1&#8230;<\/p>\n","protected":false},"author":2,"featured_media":6193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[242],"tags":[],"class_list":["post-6194","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - 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